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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 14
- PART 2
- Changes to N's tax...
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Changes to N's tax liabilityU.K.
7(1)If the amount of N's tax liability for a relevant tax year is revised at any time, the portion of that liability that is treated under paragraph 3(1) as satisfied is to be re-calculated.U.K.
(2)But nothing in this paragraph permits any revision of the agreed terms.
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