Sch 4 para 8
(1) This paragraph applies where— (a) the resident party has paid a relevant tax by virtue of the application of paragraph 7, (b) at any time, the resident party or another person pays— (i) a further amount of the relevant tax, or (ii) an amount of non-UK tax corresponding to the relevant tax, and (c) the result is a double payment of tax calculated by reference to the same income or profits. (2) In order to avoid the double payment of tax, the resident party may make a claim in writing for one or more consequential adjustments to be made in respect of the tax paid mentioned in sub-paragraph (1)(a). (3) On a claim under this paragraph an officer of Revenue and Customs must make such of the consequential adjustments claimed (if any) as are just and reasonable. (4) The amount of any consequential adjustments must not exceed the lesser of— (a) the tax paid by the resident party as mentioned in sub-paragraph (1)(a), and (b) the tax paid as mentioned in sub-paragraph (1)(b). (5) Consequential adjustments may be made— (a) in respect of any tax period, (b) by way of an assessment, the modification of an assessment, the amendment of a claim or otherwise, and (c) despite any time limit imposed by or under any enactment.