In section 7 (notice of liability to income tax and capital gains tax), after subsection (2) insert—

“(2A)

A person who—

(a)

falls within subsection (1A) or (1B), and

(b)

is notified of a simple assessment for the year of assessment,

is not required to give notice under subsection (1) for that year unless the person is chargeable to income tax or capital gains tax for the year of assessment on any income or gain that is not included in the assessment.”