(1)This section applies if an information notice or an attendance notice is given at any time during the assessment period in relation to a call-in notice.
(2)As soon as practicable after giving the information notice or attendance notice, the Secretary of State must notify each relevant person of—
(a)the fact that an information notice or attendance notice has been given, and
(b)the time limit specified in the notice for complying with the requirements of the notice.
(3)As soon as practicable after—
(a)the Secretary of State is satisfied that the requirements of the information notice or the attendance notice have been complied with, or
(b)(if earlier) the time specified in the information notice or the attendance notice for complying with those requirements has passed,
the Secretary of State must notify each relevant person confirming that fact.
(4)Any day falling within the period beginning with the day on which the notice under subsection (2) is given and ending with the day on which a notice under subsection (3) is given does not count for the purposes of calculating the initial, additional or voluntary period under section 23.
(5)In this section “relevant person” means each person to whom the call-in notice was given.