# Social Security Contributions and Benefits Act 1992, Paragraph 3


Regulations under paragraph 1(d) or 2 above may include provision—
(a) for adjusting or reviewing an assessment made before the date of the coming into force of those regulations;
(b) for any resulting alteration of that assessment to have effect as from that date;
so however that no assessment shall be reduced by virtue of this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/6/paragraph/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-6/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.