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Taxes Management Act 1970
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Changes over time for: Section 9ZA
Version Superseded: 12/02/2019
Alternative versions:
- 11/05/2001- Amendment
- 19/07/2007- Amendment
- 22/07/2008- Amendment
- 06/04/2010
Point in time - 12/02/2019- Amendment
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Taxes Management Act 1970, Section 9ZA is up to date with all changes known to be in force on or before 28 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[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.
[F2(3)In this section “the filing date”, in respect of a return for a year of assessment (Year 1), means—
(a)31st January of Year 2, or
(b)if the notice under section 8 or 8A is given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice.]]
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)
F2S. 9ZA(3) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(2)
Modifications etc. (not altering text)
C1S. 9ZA applied (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 44(2)(3)
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