Point in time view as at 31/12/2020.
Finance Act 2016, Paragraph 54 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
54(1)In this Schedule “adjustments” means any adjustments, whether by way of an assessment, the modification of an assessment or return, amendment or disallowance of a claim, a payment, the entering into of a contract settlement, or otherwise (and references to “making” adjustments accordingly include securing that adjustments are made by entering into a contract settlement).U.K.
(2)“Adjustments” also includes a payment in respect of a liability to pay national insurance contributions.
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