“(aa)

section 59C of the Taxes Management Act 19703, as it applies to any income tax or capital gains tax which has become payable in accordance with—

(i)

section 554 of that Act, so far as it relates to an amendment or assessment referred to in paragraphs (a) and (b) of sub-section (1) of that section, or

(ii)

section 59B5 of that Act,

(ab)

section 103A6 of the Taxes Management Act 1970, so far as it relates to—

(i)

any person who may be required by a notice under section 87, 8A8 or 12AA9 of that Act (or under any of those sections as extended by section 1210 of that Act) to make and deliver a return for a year of assessment or other period, and

(ii)

income tax or capital gains tax,”.