42 Correction of tax return by WRA

42  Correction of tax return by WRA

(1)     WRA may correct any obvious error or omission in a tax return.

(2)     A correction under this section—

(a)     is made by issuing a notice to the person who made the tax return, and

(b)     is regarded as effecting an amendment of the tax return.

(3)     The reference

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