PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.
I172Correction of claim by WRA
1
WRA may by issuing notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle, arithmetical mistakes or otherwise).
2
No such correction may be made—
a
more than 9 months after the day on which the claim was made, or
b
if WRA issues a notice under section 74, during the period—
i
beginning with the day on which notice is issued, and
ii
ending with the day on which the enquiry under that section is completed.
3
A correction under this section has no effect if, within the period of 3 months beginning with the day following that on which the notice of correction is issued, the claimant gives a notice to WRA rejecting the correction.