(1) In this section -
'law' means one or more provisions of the Acts;
'letter of expression of doubt', in relation to a matter, means a communication by written or electronic means, as appropriate, which -
(a) sets out full details of the facts and circumstances of the matter,
(b) specifies the doubt, the basis for the doubt and the law giving rise to the doubt,
(c) identifies the amount of tax in doubt in respect of the chargeable period to which the expression of doubt relates,
(d) lists or identifies the supporting documentation that is being submitted to the appropriate inspector in relation to the matter, and
(e) is clearly identified as a letter of expression of doubt for the purposes of this section,
and reference to 'an expression of doubt' shall be construed accordingly.
(2) Where a chargeable person is in doubt as to the correct application of the law to any matter to be contained in a return required for a chargeable period by this Chapter, which could -
(a) give rise to a l
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