2(1)Section 7 (notice of liability to income tax and capital gains tax) is amended as follows.
(2)In subsection (1)—
(a)for paragraph (b) substitute—
“(b)falls within subsection (1A) or (1B),”, and
(b)for “six months from the end of that year” substitute “the notification period”.
(3)After subsection (1) insert—
“(1A)A person falls within this subsection if the person has not received a notice under section 8 requiring a return for the year of assessment of the person’s total income and chargeable gains.
(1B)A person falls within this subsection if the person—
(a)has received a notice under section 8 requiring a return for the year of assessment of the person’s total income and chargeable gains, and
(b)has received a notice under section 8B withdrawing the notice under section 8.
(1C)In subsection (1) “the notification period” means—
(a)in the case of a person who falls within subsection (1A), the period of 6 months from the end of the year of assessment, or
(b)in the case of a person who falls within subsection (1B)—
(i)the period of 6 months from the end of the year of assessment, or
(ii)the period of 30 days beginning with the day after the day on which the notice under section 8 was withdrawn,
whichever ends later.”
(4)In subsection (2), for the words from “shall have effect” to the end substitute “and subsections (1A) to (1C) have effect as if references to a notice under section 8 were references to a notice under section 8A.”