Where a person who has made F2an OSS scheme return or a relevant non-UK return makes a claim under paragraph 31(7)(b) (overpayments) in relation to an error in the return, the F3... return is taken for the purposes of this Act to have been amended by the information in the claim.

Where a person who has made F4an OSS scheme return or a relevant non-UK return gives the Commissioners a notice relating to the return under F5paragraph 33(2) (increase or decrease in consideration), the F6... return is taken for the purposes of this Act to have been amended by that information.

Where (in a case not falling within sub-paragraph (1) or (2)) a person who has made F7an OSS scheme return or a relevant non-UK return notifies the Commissioners F8... of a change that needs to be made to the return to correct an error, or rectify an omission, in it, the F9... return is taken for the purposes of this Act to have been amended by that information.