Commentary on Sections Overview Overview Section 958: Payer’s duty to deliver amended return
2928.This section sets out the payer’s duty to deliver an amended return when an error is discovered. It is based on paragraph 7A of Schedule 16 to ICTA.
2929.Subsection (1) clarifies the point that the payer is under a duty to correct all returns made under the Chapter for a return period, including those made only in order to make a set-off claim. See Change 143 in Annex 1 and the commentary on section 949.
2930.Subsection (1)(c) goes further than paragraph 7A of Schedule 16 to ICTA, so that it applies to any return made under the Chapter, rather than just those relating to return periods. See Change 145 in Annex 1.