38(1)Section 92 (counteraction notices given after tax return made) is amended as follows.U.K.
(2)In subsection (3)—
(a)after “completed” insert “ in relation to any matters ”;
(b)after “counteraction notice” insert “ relating to those matters ”.
(3)In subsection (4), after “enquiries” insert “ referred to in subsection (3) ”.
(4)In subsection (5)(a), after “return” insert “ (so far as relating to the matters in question) ”.