736. Adjustment on grant of relief.

Where any amount of interest is payable in relation to an assessment and relief from tax charged by the assessment is given to any person by a discharge of any of that tax, such adjustment must be made of that amount, and such repayment must be made of any amounts previously paid in relation to the assessment, as are necessary to secure that the total sum, if any, paid or payable in relation to the assessment is the same as it would have been if the tax discharged had never been charged