(1) Subsection (2) shall apply where -

(a) a liable person is aggrieved by an enquiry made or an action taken by a Revenue officer under section 141 for a chargeable period, after the expiry of the period referred to in subsection (2) of that section in respect of the chargeable period, on the grounds that the liable person considers that the Revenue officer is precluded from so doing by reason of that subsection, and

(b) an assessment has not been made or amended, as the case may be, in respect of the year on foot of the officer's enquiry or action.

(2) Where subsection (1) applies, the liable person may appeal to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date on which the officer makes that enquiry or takes that action.