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(2) Where it is shown to the satisfaction of the inspector that any contingent liability mentioned in subsection (1) has become enforceable and is being or has been enforced, and this is so shown within 4 years from the end of the chargeable period (within the meaning of section 321) in which the contingent liability has become enforceable such adjustment, whether by means of discharge or repayment of tax or otherwise, shall be made as may be necessary.

(1) No allowance shall be made under section 552—

(3) Subsection (2) shall apply notwithstanding any limitation in section 865(4) on the time within which a claim for repayment of tax is required to be made. Section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of any adjustment made in accordance with subsection (2).

(3) Subsection (2) shall apply notwithstanding any limitation in section 865(4) on the time within which a claim for repayment of tax is required to be made. Section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of any adjustment made in accordance with subsection (2).