SCHEDULES

SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

PART 1Returns

Amendment of return by chargeable person

3

1

A person who has delivered a return may amend the return by notice to an officer of Revenue and Customs.

2

The Commissioners for Her Majesty's Revenue and Customs may require that notices under this paragraph—

a

are in a specified form, or

b

contain specified information.

3

An amendment under this paragraph must be made by the end of the next chargeable period after the chargeable period to which the return relates (but see the exception that follows).

4

If a return is delivered on or after 1 January in the chargeable period next after that to which it relates, the latest time for amending the return under this paragraph is the end of the period of 3 months after the day on which the return is delivered.