622. Amendment of partnership statement and company self-assessment.

Where an officer of Revenue and Customs discovers or the Commissioners for HM Revenue and Customs discover, as regards a partnership statement1 made by any person (the 'representative partner') in respect of any period:


    (1)     that any profits2 which ought to have been included in the statement have not been so included;


    (2)     that an amount of profits so included is or has become insufficient; or


    (3)     that any relief or allowance claimed by the representative partner is or has become excessive,

the officer or, as the case may be, the Commissioners may, by notice to that partner, so amend