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Change 1
As published
179 Returns to include self-assessment.
For section 9 of the Management Act there shall be substituted the following section—
Returns to include self-assessment.
9 (1) Subject to subsection (2) below, every return under section 8 or 8A of this Act shall include an assessment (a self-assessment) of the amounts in which, on the basis of the information contained in the return, the person making the return is chargeable to income tax and capital gains tax for the year of assessment.
(2) A person shall not be required to comply with subsection (1) above if he makes and delivers his return for a year of assessment—
(a) on or before the 30th September next following the year, or
(b) where the notice under section 8 or 8A of this Act is given after the 31st July next following the year, within the period of two months beginning with the day on which the notice is given.
(3) Where, in making and delivering a return, a person does not comply with subsection (1) above, an officer of the Board shall if subsection (2) above applies, and may in any other case—
(a) make the assessment on his behalf on the basis of the information contained in the return, and
(b) send him a copy of the assessment so made;
and references in the following provisions of this Act to a person’s self-assessment include references to an assessment made on a person’s behalf under this subsection.
(4) Subject to subsection (5) below—
(a) at any time before the end of the period of nine months beginning with the day on which a person’s return is delivered, an officer of the Board may by notice to that person so amend that person’s self-assessment as to correct any obvious errors or mistakes in the return (whether errors of principle, arithmetical mistakes or otherwise); and
(b) at any time before the end of the period of twelve months beginning with the filing date, a person may by notice to an officer of the Board so amend his self-assessment as to give effect to any amendments to his return which he has notified to such an officer.
(5) No amendment of a self-assessment may be made under subsection (4) above at any time during the period—
(a) beginning with the day on which an officer of the Board gives notice of his intention to enquire into the return, and
(b) ending with the day on which the officer’s enquiries into the return are completed.
(6) In this section and section 9A of this Act “the filing date” means the day mentioned in section 8(1A) or, as the case may be, section 8A(1A) of this Act.
Your change, as a redline
179 Returns to include self-assessment.
For section 9 of the Management Act there shall be substituted the following section—
Returns to include self-assessment.
9 (1) Subject to subsection (2) below, every return under section 8 or 8A of this Act shall include an assessment (a self-assessment) of the amounts in which, on the basis of the information contained in the return, the person making the return is chargeable to income tax and capital gains tax for the year of assessment.
(2) A person shall not be required to comply with subsection (1) above if he makes and delivers his return for a year of assessment—
(a) on or before the 30th September next following the year, or
(b) where the notice under section 8 or 8A of this Act is given after the 31st July next following the year, within the period of two months beginning with the day on which the notice is given.
(3) Where, in making and delivering a return, a person does not comply with subsection (1) above, an officer of the Board shall if subsection (2) above applies, and may in any other case—
(a) make the assessment on his behalf on the basis of the information contained in the return, and
(b) send him a copy of the assessment so made;
and references in the following provisions of this Act to a person’s self-assessment include references to an assessment made on a person’s behalf under this subsection.
(4) Subject to subsection (5) below—
(a) at any time before the end of the period of nine months beginning with the day on which a person’s return is delivered, an officer of the Board may by notice to that person so amend that person’s self-assessment as to correct any obvious errors or mistakes in the return (whether errors of principle, arithmetical mistakes or otherwise); and
(b) at any time before the end of the period of twelve months beginning with the filing date, a person may by notice to an officer of the Board so amend his self-assessment as to give effect to any amendments to his return which he has notified to such an officer.
(5) No amendment of a self-assessment may be made under subsection (4) above at any time during the period—
(a) beginning with the day on which an officer of the Board gives notice of his intention to enquire into the return, and
(b) ending with the day on which the officer’s enquiries into the return are completed.
(6) In this section and section 9A of this Act “the filing date” means the day mentioned in section 8(1A) or, as the case may be, section 8A(1A) of this Act.
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