Section 83 Amendment of return by taxpayerI1

(1)

A person (the “taxpayer”) who has made a tax return may amend the return by notice to Revenue Scotland.

(2)

An amendment under this section must be made by the end of the period of 12 months beginning with the relevant date (the “amendment period”).

(3)

The relevant date is—

(a)

the filing date, or

(b)

such other date as the Scottish Ministers may by order prescribe.

(4)

This section is subject to sections 87(3) and 93(4).

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