(1) In this section -
"appropriate inspector", in relation to a person to whom this section applies, means -
(a) the inspector who has last given notice in writing to that person that he or she is the inspector to whom that person is required to deliver the return specified in subsection (3),
(b) where there is no such inspector as is referred to in paragraph (a), the inspector to whom it is customary for that person to deliver any return, statement, list or declaration, or
(c) where there is no such inspector as is referred to in paragraphs (a) and (b), the inspector of returns;
"chargeable period" has the same meaning as in section 321(2);
"relevant person" has the meaning assigned to it by subsection (2);
"specified provisions" means paragraphs (d) and (e) of section 888(2) and sections 889, 890, 891, 891A and 892,
"specified return date for the chargeable period", in relation to a chargeable period, means -
(i) where the chargeable period is the year of assessment 2000-2001, 31
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