[F19ZA Amendment of personal or trustee return by taxpayerU.K.
(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.]
Textual Amendments
F1Ss. 9ZA, 9ZB inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 2(2)