22(1)Section 43A of the Taxes Management Act 1970 (further assessments: claims etc.) is amended as follows.
(2)In subsection (1) for paragraph (a) substitute—
“(a)where by virtue of section 29 of this Act an assessment to income tax or capital gains tax is made on any person for a year of assessment, and”.
(3)In subsections (2), (3), (4) and (5) for “chargeable period”, wherever occurring, substitute “year of assessment”.