PART 4General
Tax returns12
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.