[F1614DFAssessments and adjustmentsU.K.
This section has no associated Explanatory Notes
All such assessments and adjustments must be made as are necessary to give effect to this Part.]
Textual Amendments
F1Pt. 11A Ch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 3 para. 5 (with Sch. 9 paras. 1-9, 22)