PART 4 General

12 Tax returns
Where a company tax return must be amended in consequence of the allocation of an allowance or notional allowance by an allowance allocation statement, a notional allowance statement or an amendment to such a statement—
(a) the amendment of the company tax return must be made within 30 days of the date on which the statement or amendment is made, and
(b) the time limits otherwise applicable to the amendment of a company tax return do not apply to any amendment to the extent that it is made in consequence of such a statement or amendment.