PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.
I171Amendment of claim by claimant
1
A person who has made a claim under section 62 F1, 63 or 63A may amend the claim by giving notice to WRA.
2
No such amendment may be made—
a
more than 12 months after the day on which the claim was made, or
b
if WRA issues a notice under section 74, during the period—
i
beginning with the day on which the notice is issued, and
ii
ending with the day on which the enquiry under that section is completed.