Section 9ZA — Taxes Management Act 1970: Amendment of personal or trustee return by taxpayer

Amendment of personal or trustee return by taxpayer 9ZA 1 A person may amend his return under section 8 or 8A of this Act by notice to an officer of the Board.

2 An amendment may not be made more than twelve months after the filing date.

3 In this section “the filing date”, in respect of a return for a year of assessment (Year 1), means—

a 31st January of Year 2, or b if the notice under section 8 or 8A is given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice.