24  In this Schedule “adjustments” means any adjustments, whether by way of an assessment, the modification of an assessment or return, the amendment or disallowance of a claim, the entering into of a contract settlement or otherwise (and references to “making” adjustments accordingly include securing that adjustments are made by entering into a contract settlement).


25(1)  In this Schedule “avoidance-related rule” means a rule in Category 1 or 2.

25(2)  A rule is in Category 1 if–

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