# Finance Act 1998, Paragraph 15

Extent: E+W+S+N.I.

(1) A company may amend its company tax return by notice to an officer of Revenue and Customs.
(2) The notice must be in such form as an officer of Revenue and Customs may require.
(3) The notice must contain such information and be accompanied by such statements as an officer of Revenue and Customs may reasonably require.
(4) Except as otherwise provided, an amendment may not be made more than twelve months after—
(a) the filing date, or
(b) in the case of a return for the wrong period, what would be the filing date if the period for which the return was made were an accounting period.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.