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,