# Finance Act 2003, Paragraph 4


(1) The claimant may amend his claim by notice to the Inland Revenue.
(2) No such amendment may be made—
(a) more than twelve months after the day on which the claim was made, or
(b) if the Inland Revenue give notice under paragraph 7 (notice of enquiry), during the period—
(i) beginning with the day on which notice is given, and
(ii) ending with the day on which the enquiry under that paragraph is completed.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/11A/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.