s 656 Adjustments of liability
(1) If an adjustment of a self-build society's liability to corporation tax is necessary as a result of a claim under section 651, the adjustment may be made by an assessment, by repayment of tax or otherwise. (2) A self-build society's liability to corporation tax may be adjusted by means of assessments or otherwise if— (a) a claim by the society under section 651 or 652 is included in a company tax return, (b) an enquiry is made into the tax return, and (c) an amendment is made to the tax return as a result of the enquiry. (3) A self-build society's liability to corporation tax may be adjusted by means of assessments or otherwise if— (a) an enquiry is made under paragraph 5 of Schedule 1A to TMA 1970 into a claim made by the society under section 651 or 652, or into an amendment of such a claim, and (b) an amendment is made to the claim as a result of the enquiry. (4) Adjustments under subsection (2) or (3) may be made for all relevant accounting periods.