{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-9ZA",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-9ZA.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/9ZA",
  "kind": "section",
  "number": "9ZA",
  "heading": "Amendment of personal or trustee return by taxpayer",
  "text": "(1) A person may amend his return under section 8 or 8A of this Act by notice to an officer of the Board.\n(2) An amendment may not be made more than twelve months after the filing date.\n(3) In this section “the filing date”, in respect of a return for a year of assessment (Year 1), means—\n(a) 31st January of Year 2, or\n(b) if the notice under section 8 or 8A is given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 9ZA, 9ZB inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 2(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 9ZA(3) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 9ZA applied (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 44(2)(3)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 9ZA applied (with modifications) (with effect in accordance with Sch. 2 para. 24(2) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 19"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/9ZA",
    "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."
}