(1)

(a) In this section -

"chargeable person", in relation to a year of assessment or an accounting period, means a person who is a chargeable person for the purposes of Part 41A;

"return of income" means a return, statement, declaration or list which a person is required to deliver to the inspector by reason of a notice given by the inspector under any one or more of the specified provisions, and includes a return which a chargeable person is required to deliver under Chapter 3 of Part 41A;

"specified return date for the chargeable period" has the same meaning as in section 959A;

"specified provisions" means sections 877 to 881 and 884, paragraphs (a) and (d) of section 888(2), and section 1023;

"tax" means income tax, corporation tax or capital gains tax, as may be appropriate.

(b) For the purposes of this section -

(i)