15(1)Section 33 of the Taxes Management Act 1970 (error or mistake) is amended as follows.U.K.
(2)For subsection (1) substitute—
“(1)If a person who has paid income tax or capital gains tax under an assessment (whether a self-assessment or otherwise) alleges that the assessment was excessive by reason of some error or mistake in a return, he may by notice in writing at any time not later than five years after the 31st January next following the year of assessment to which the return relates, make a claim to the Board for relief.”.
(3)In subsection (5), after paragraph (a) insert “ , and ” and omit paragraph (c).