Paragraph 38
(1)
Section 92 (counteraction notices given after tax return made) is amended as follows.
(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) ”.