20(1)Where the reporting body has submitted a statement of allocated disallowances under paragraph 19 or this paragraph, it may submit a revised statement to HMRC.
(2)A statement submitted under this paragraph must be received by HMRC within 36 months of the end of the relevant period of account.
(3)A statement submitted under this paragraph must comply with the requirements of paragraph 21.
(4)A statement submitted under this paragraph—
(a)must indicate the respects in which it differs from the previous statement, and
(b)supersedes the previous statement.