60(1)Paragraphs 57 to 59 have effect subject to any express provision to the contrary.
(2)Nothing in those paragraphs affects the time limit or any other conditions for making a claim or election.
(3)Where Schedule 1A to the [1970 c. 9.] Taxes Management Act 1970 applies by virtue of any of those paragraphs and the claim or election results in an increase in the amount of tax payable, all such adjustments by way of assessment or otherwise shall be made as are necessary to give effect to it.