Value-Added Tax Consolidation Act 2010

77A

F139 [ Adjustments to returns

77A. (1) Where, following the submission to the Collector-General of a return (in this section referred to as an original return ) required to be furnished under section 76 or 77 , as appropriate, that return is adjusted by an accountable person by means of

( a ) a correction to the original return,

( b ) a replacement of the original return, or

( c ) a supplement to the original return,

(in this section and in section 76(4) referred to as an adjustment to a return ) the provisions of any enactment relating to value-added tax shall apply to that adjustment to a return as if it were a return required to be furnished under section 76 or 77 , as appropriate.

(2) Any adjustment to a return to which subsection (1) applies shall, where applicable, be deemed to be a claim for a refund of tax and be subject to the provisions of section 99 . ]