Section 9ZB — Taxes Management Act 1970: Correction of personal or trustee return by Revenue

Correction of personal or trustee return by Revenue 9ZB 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 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 person whose return it is.

3 No such correction may be made more than nine months after—

a the day on which the return was delivered, or b if the correction is required in consequence of an amendment of the return under section 9ZA of this Act, the day on which that amendment was made.

4 A correction under this section is of no effect if the person whose return it is gives notice rejecting the correction.

5 Notice of rejection under subsection (4) above must be given—

a to the officer of the Board by whom the notice of correction was given, b before the end of the period of 30 days beginning with the date of issue of the notice of correction.