PART 6Tax returns, enquiries and assessments
CHAPTER 3Tax returns
Amendment and correction of returns
I183Amendment of return by taxpayer
1
A person (the “taxpayer”) who has made a tax return may amend the return by notice to Revenue Scotland.
2
An amendment under this section must be made by the end of the period of 12 months beginning with the relevant date (the “amendment period”).
3
The relevant date is—
a
the filing date, or
b
such other date as the Scottish Ministers may by order prescribe.
4
This section is subject to sections 87(3) and 93(4).