This section has no associated Explanatory Notes
567U.K.In section 682 (assessments, adjustments and claims after the administration period) after subsection (4) insert—
“(4A)The excess charged under subsection (4)(b) is treated as an amount of income for income tax purposes, except so far as it represents a tax reduction given effect at Step 6 of the calculation in section 23 of ITA 2007.”