In paragraph 5 of that Schedule (power to enquire into claims), for sub-paragraphs (2) and (3) there shall be substituted the following sub-paragraphs—

“(2)

The period referred to in sub-paragraph (1) above is whichever of the following ends the latest, namely—

(a)

the period ending with the quarter day next following the first anniversary of the day on which the claim or amendment was made;

(b)

where the claim or amendment relates to a year of assessment, the period ending with the first anniversary of the 31st January next following that year; and

(c)

where the claim or amendment relates to a period other than a year of assessment, the period ending with the first anniversary of the end of that period;

and the quarter days for the purposes of this sub-paragraph are 31st January, 30th April, 31st July and 31st October.

(3)

A claim or amendment which has been enquired into under sub-paragraph (1) above shall not be the subject of—

(a)

a further notice under that sub-paragraph; or

(b)

if it is subsequently included in a return, a notice under section 9A(1), 11AB(1) or 12AC(1) of this Act.”