Section 97

Notwithstanding anything in this Part, where it appears to the Comptroller that any deduction under section 95 ought not to have been given to an eligible holding company by reason of any direction under section 95(7) or the revocation under section 99 of a certificate issued to a technology company, the Comptroller may, subject to section 74 of the Income Tax Act, make such assessment or additional assessment upon the eligible holding company or any of its shareholders as may be necessary in order to recover any tax which should have been payable by the eligible holding company.