Point in time view as at 08/02/2023.
Finance Act 2003, Cross Heading: Amendment of claim by claimant is up to date with all changes known to be in force on or before 06 March 2025. 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.
Textual Amendments
F1Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40
4(1)The claimant may amend his claim by notice to the Inland Revenue.U.K.
(2)No such amendment may be made—
(a)more than twelve months after the day on which the claim was made, or
(b)if the Inland Revenue give notice under paragraph 7 (notice of enquiry), during the period—
(i)beginning with the day on which notice is given, and
(ii)ending with the day on which the enquiry under that paragraph is completed.]
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