Schedule 9ZD, Part 5, paragraph 25(1)

Where a person who has made an OSS scheme return or a relevant non-UK return makes a claim under paragraph 31(7)(b) (overpayments) in relation to an error in the return, the ... return is taken for the purposes of this Act to have been amended by the information in the claim.

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Source: legislation.gov.uk · retrieved 2026-07-28