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Regulation 6 The making of amended returns

Original text. Later amendments are not shown.

If the scheme administrator becomes aware—

(a)

that anything which ought to have been included in a return made under section 254 of the Act for any period has not been so included,

(b)

that anything which ought not to have been included in a return made under section 254 of the Act for any period has been so included, or

(c)

that any other error has occurred in a return made under section 254 of the Act for any period,

the scheme administrator must immediately make an amended return to an officer of Revenue and Customs for that period.