This section applies where—
(a) a person delivers a purported return ("the relevant return") under section 8, 8A or 12AA ("the relevant section") for a year of assessment or other period ("the relevant period"),
(b) no notice under the relevant section has been given to the person in respect of the relevant period, and
(c) HMRC treats the relevant return as a return made and delivered in pursuance of such a notice.
For the purposes of the Taxes Acts—
(a) treat a relevant notice as having been given to the person on the day the relevant return was delivered, and
(b) treat the relevant return as having been made and delivered in pursuance of that notice (and, accordingly, treat it as if it were a return under the relevant section).
"Relevant notice" means—
(a) in relation to section 8 or 8A, a notice under that section in respect of the relevant period;
(b) in relation to section 12AA, a notice under section 12AA(3) requiring the person to deliver a return in respect of the relevant period, on or before the day the relevant return was delivered (or, if later, the earliest day that could be specified under section 12AA).
In subsection (1)(a) "purported return" means anything that—
(a) is in a form, and is delivered in a way, that a corresponding return could have been made and delivered had a relevant notice been given, and
(b) purports to be a return under the relevant section.
Nothing in this section affects sections 34 to 36 or any other provisions of the Taxes Acts specifying a period for the making or delivering of any assessment (including self-assessment) to income tax or capital gains tax.