Schedule 9ZE, Part 4, paragraph 27(2)

The person must, in the tax period in which the increase or decrease is accounted for in the person's business accounts— amend the special scheme return to take account of the increase or decrease, or (if the period during which the person is entitled under Article 61 of the Implementing Regulation to amend the special scheme return has expired) notify the Commissioners of the adjustment needed to the figures in the special scheme return because of the increase or decrease.

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