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7(1)The Inland Revenue may amend a land transaction return so as to correct obvious errors or omissions in the return (whether errors of principle, arithmetical mistakes or otherwise).
(2)A correction under this paragraph is made by notice to the purchaser.
(3)No such correction may be made more than nine months after—
(a)the day on which the return was delivered, or
(b)if the correction is required in consequence of an amendment under paragraph 6, the day on which that amendment was made.
(4)A correction under this paragraph is of no effect if the purchaser—
(a)amends the return so as to reject the correction, or
(b)after the end of the period within which he may amend the return, but within three months from the date of issue of the notice of correction, gives notice rejecting the correction.
(5)Notice under sub-paragraph (4)(b) must be given to the officer of the Board by whom notice of the correction was given.
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