Paragraph 10 I1

(1)

The claimant may amend the claim by notice to Revenue Scotland.

(2)

No such amendment may be made—

(a)

more than 12 months after the day on which the claim was made, or

(b)

if Revenue Scotland gives notice under paragraph 13 (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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