339.Subsections (1) and (2) require a further return for a chargeable period within 30 days of the end of the chargeable period if one of two conditions is met.
340.Subsection (3) modifies this in the case that liability for the year is altered by an event after the end of the year. In which case a further return is required within 30 days of the event causing the change.
341.Subsection (4) sets the first condition that the adjusted chargeable amount is greater than the amount initially charged, when no interim relief has been claimed.
342.Subsection (5) sets the second condition, that a claim or claims to interim relief have been made and the adjusted chargeable amount is greater than the amount payable under section 100.
343.Subsection (6) terms the further return a “return of the adjusted chargeable amount”.