{
  "url": "https://openlegislation.uk/taxes-management-act-1970/schedule-1A/paragraph-3",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/schedule-1A/paragraph-3.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "schedule/1A/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Subject to sub-paragraph (2) below—\n(a) at any time before the end of the period of nine months beginning with the day on which a claim is made, an officer of the Board may by notice to the claimant so amend the claim as to correct any obvious errors or mistakes in the claim (whether errors of principle, arithmetical mistakes or otherwise); and\n(b) at any time before the end of the period of twelve months beginning with the day on which the claim is made, the claimant may amend his claim by notice to an officer of the Board.\n(2) No amendment of a claim may be made under sub-paragraph (1) above at any time during the period—\n(a) beginning with the day on which an officer of the Board gives notice of his intention to enquire into the claim, and\n(b) ending with the day on which the officer’s enquiries into the claim are completed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 35; S.I. 1998/3173, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 1A para. 3(1)(a) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 3"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 1A para. 3(1)(b) excluded (19.7.2011) by Finance Act 2011 (c. 11), Sch. 10 para. 9(8)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 1A para. 3(1)(b) excluded (17.7.2013) by Finance Act 2013 (c. 29), Sch. 24 para. 6(6)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Sch. 1A para. 3(1)(b) excluded by Income Tax Act 2007 (c. 3), s. 55D(11) (as inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(2))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/schedule/1A/paragraph/3",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}