s 163 Incorrect return, accounts etc.
(1) In— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) section 96(1) of that Act (incorrect return etc. for corporation tax), for the words “the aggregate” onwards there shall be substituted thewords “the amount of the difference specified in subsection (2) below.” (2) This section shall apply in relation to returns, statements, declarationsor accounts delivered, made or submitted on or after the day on which this Actis passed.