xmlns:atom="http://www.w3.org/2005/Atom"
32.—(1) Section 135 of TCMA (potential lost revenue: normal rule) is amended as follows.
(2) In subsection (1), after “devolved tax” insert “or tax credit”.
(3) In subsection (2)—
(a)omit the “and” after paragraph (a);
(b)at the end of paragraph (b) insert
“and
(c)an amount which WRA would have been required to set off against a person’s liability to tax, or to pay to a person, had the inaccuracy or under-assessment not been corrected.”