Valid from 01/04/2015
37AmendmentS
This section has no associated Explanatory Notes
(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.