15(1)A company may amend its company tax return by notice to the Inland Revenue.
(2)The notice must be in such form as the Inland Revenue may require.
(3)The notice must contain such information and be accompanied by such statements as the Inland Revenue may reasonably require.
(4)Except as otherwise provided, an amendment may not be made more than twelve months after—
(a)the filing date, or
(b)in the case of a return for the wrong period, what would be the filing date if the period for which the return was made were an accounting period.