Related Commentary  Related HMRC Manuals

43C(1)  Where–

(a)a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and

(b)the amendment is made for the purpose of making good to the Crown any loss of tax brought about carelessly or deliberately by the taxpayer or a person acting on his behalf,

sections 36(3) and 43(2) apply in relation to the amendment as they apply in relation to any assessment under section 29.

43C(2)  Where–

(a)a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and

(b)the amendment is not made for the purpose mentioned in subsection (1)(b) above,

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