O artigo 97.º do Código do IRC passa a ter a seguinte redacção:
"Artigo 97.º
[...]
1 - (Anterior corpo do artigo.)
2 - A autoliquidação de que tenha resultado imposto superior ao devido pode ser corrigida por meio de declaração de substituição a apresentar nos seis meses posteriores ao termo do prazo legal, quando o fundamento for erro material.".
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