xmlns:atom="http://www.w3.org/2005/Atom"
5. After regulation 9 (requirements of a person liable to pay the levy) insert—
9A.—(1) A person who has made an economic crime (anti-money laundering) levy return in accordance with regulation 9 may amend that return at any time up to 12 months after the due date referred to in regulation 9(1).
(2) An amount of levy payable as a result of the amendment of an economic crime (anti-money laundering) levy return must be paid—
(a)immediately, or
(b)if the amendment is made on or before the due date, not later than that due date.”.