2In each of sections 9A(1), 11AB(1), 12AC(1), 19A(1), 28A(1) and 28B(1) (matters subject to enquiry), after paragraph (b) there shall be inserted “or
(c)any claim or election included in the return (by amendment or otherwise)”.
2In each of sections 9A(1), 11AB(1), 12AC(1), 19A(1), 28A(1) and 28B(1) (matters subject to enquiry), after paragraph (b) there shall be inserted “or
(c)any claim or election included in the return (by amendment or otherwise)”.