PART 4Returns and payment
CHAPTER 1Returns
Returns: form and content etc.
37Amendment
(1)
The buyer in a land transaction may amend a return relating to the transaction by notice to the Tax Authority.
(2)
The notice must—
(a)
be in the form specified by the Tax Authority, and
(b)
contain the information specified by the Tax Authority.
(3)
An amendment may not be made more than 12 months after the last day of the period within which the return must be made.