Schedule 9ZD, Part 5, paragraph 25(3)

Where (in a case not falling within sub-paragraph (1) or (2)) a person who has made an OSS scheme return or a relevant non-UK return notifies the Commissioners ... of a change that needs to be made to the return to correct an error, or rectify an omission, in it, the ... return is taken for the purposes of this Act to have been amended by that information.

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