[9B Amendment of return by taxpayer during enquiry]
Taxes Management Act 1970 (1970 c 9) | Legislation

[9B  Amendment of return by taxpayer during enquiry]

[(1)     This section applies if a return is amended under section 9ZA of this Act (amendment of personal or trustee return by taxpayer)[, or in accordance with Chapter 2 of Part 4 of the Finance Act 2014 (amendment of return after follower notice),] at a time when an enquiry [into the return is in progress in relation to any matter to which the amendment relates or which is affected by the

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