(1) In this section -
"specified provisions" means -
(a) paragraphs (d) (as amended by section 227) and (e) (inserted by the Finance Act, 1995) of section 94, and sections 173 and 176 (as amended respectively by section 227), of the Income Tax Act, 1967,
(b) section 21 of the Finance Act, 1983,
(c) section 19 (as amended by section 229) of the Finance Act, 1989, and
(2) An inspector may make such enquiries or take such action, within his powers, as he considers necessary to satisfy himself as to the accuracy or otherwise of any return, list, statement or particulars prepared and delivered under a specified provision.
(3) Subsection (2) shall not apply in respect of a return made under section 226 of such matters and particulars as would be required to be contained in a return delivered pursuant to a notice given to a relevant person by the appropriate inspector under section 175 of the Income Tax Act, 1967, for the relevant chargeable period.