119 Correction and amendment of tax returns
Finance Act 2008 (2008 c 9) | Legislation

Income tax and corporation tax

119  Correction and amendment of tax returns

(1)     In section 9ZB(1) of TMA 1970 (correction of personal or trustee return by HMRC)—

(a)     after “correct” insert “—

(a)     ”, and

(b)     insert at the end “, 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)     In section 12ABB(1) of that Act (correction of partnership return by HMRC)—

(a)     after “correct” insert “—

(a)     ”, and

(b)     insert at the end “, 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.”

(3)

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