PART II RETURNS OF INCOME AND GAINS

Income tax

9ZAF1Amendment of personal or trustee return by taxpayer

1

A person may amend his return under section 8 or 8A of this Act by notice to an officer of the Board.

2

An amendment may not be made more than twelve months after the filing date.

3

In this section “the filing date” means the day mentioned in section 8(1A) or, as the case may be, section 8A(1A) of this Act.