[12ABB Correction of partnership return by Revenue]
Taxes Management Act 1970 (1970 c 9) | Legislation

[12ABB  Correction of partnership return by Revenue]

[(1)     An officer of the Board may amend a partnership return so as to correct[—

(a)]      obvious errors or omissions in the return (whether errors of principle, arithmetical mistakes or otherwise)[, and

(b)     anything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer].

(2)     A correction under this section is made by notice to the partner who made and delivered the return, or

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