In section 59B (payment of income and capital gains tax), after subsection (4) insert—

“(4ZA)

In a case in which the notice required by section 7 was given following the receipt of a notice under section 8B, subsections (3) and (4) apply as if—

(a)

the reference to the notice required by section 7 were a reference to the original notice required by that section, and

(b)

the references to notice under section 8 or 8A were references to the original notice under that section.

(4ZB)

In subsection (4ZA) the references to original notices are to notices given before the notice under section 8B.”