91Counteraction notices given before tax return madeU.K.
(1)Subsection (2) applies if—
(a)an officer of Revenue and Customs gives a counteraction notice to a person before the person has made the person's tax return for the chargeable period specified in the notice, and
(b)the person makes a tax return for that period before the end of the 90 days beginning with the day on which the notice is given.
(2)The person may—
(a)make a tax return that disregards the notice, and
(b)at any time after making the return and before the end of the 90 days, amend the return for the purpose of complying with the provision referred to in the notice.
(3)Subsection (2)(b) does not prevent the return becoming incorrect if the return—
(a)is not amended in accordance with subsection (2)(b) for the purpose of complying with the provision referred to in the notice, but
(b)ought to have been so amended.