[9ZB Correction of personal or trustee return by Revenue]
Taxes Management Act 1970 (1970 c 9) | Legislation

[9ZB  Correction of personal or trustee return by Revenue]

[(1)     An officer of the Board may amend a return under section 8 or 8A of this Act so as to correct[—

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

(b)

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