(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 section 951;
"specified return date for the chargeable period" has the same meaning as in section 950;
"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) subject to clause (II), where a person deliberately delivers an incorrect return of income as set out in section 1077E(2) or carelessly delivers an incorrect return of incom
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