(1) interest has been paid1 to a company;
(2) there is a change in the company's assessed liability to corporation tax2 or a change in the amount of the tax credit3 payable to the company (which does not result in a change to the company's assessed liability to corporation tax), other than a change which in whole or in part corrects an error4 made by the Commissioners for HM Revenue and Customs or an officer of Revenue and Customs;
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