84Application to amend assessment

84 Application to amend assessment

84 Application to amend assessment

(1) A scheme participant may apply to the Scheme Regulator for the amendment of an assessment relating to the participant.

(2) An application may be made within one year after the day on which the assessment is taken to have been made under this division.

(3) An application must be in the form approved by the Scheme Regulator and state the grounds on which the amendment is sought.

(4) A scheme participant may, in an application under this section, elect to surrender additional certificates for the amended assessment.

(5) An election must contain details of the certificates proposed to be surrendered.

(6) The Scheme Regulator may deal with an election as if the election had accompanied the annual statement to which the assessment relates.