6(1)Any relief obtainable under section 87(8) of the [1965 c. 25.] Finance Act 1965 (transitional relief for existing companies on cessation of trade) by way of discharge or repayment of tax shall be given on the making of a claim.
(2)After the making of such a claim in respect of a trade no notice as regards the trade shall be given or revoked under section 129 of the [1952 c. 10.] Income Tax Act 1952 or section 80(6) of the Finance Act 1965 (period of computation of profits for second and third years of trade).