Where any item has been included in a return or claim under this Schedule as a relevant payment but F1should not have been so included, F2an officer of the Board may make such assessments, adjustments or set-offs as may be required for securing that the resulting liabilities to tax (including interest on unpaid tax) whether of the company or of any other person are the same as they would have been if the item had F3not been included in the return or claim in question.