A Claimant Entity which receives—

(A) a notice of withdrawal of consent, or a copy of a new notice of consent, under rule 9.5.3; or
(B) a copy of a notice containing directions by the Tax Department under rule 9.5.4,

must, so far as it may do so, amend its return for the Accounting Period for which the claim is made so that it is consistent with the new position with regard to consent to surrender.

Amended (as from 18th June 2014)