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Regulation 16 Amendment of return using functional compatible software

Original text. Later amendments are not shown.

A relevant person who uses functional compatible software to deliver a return for a digital obligation tax year may use functional compatible software to give notice of an amendment of that return pursuant to section 9ZA of TMA 1970 (amendment of personal or trustee return by taxpayer)f1.

Annotations

Footnotes

f1

Section 9ZA was inserted by paragraph 2(2) of Schedule 29 to the Finance Act 2001 (c. 9) and amended by section 91(2) of the Finance Act 2007 (c. 11).