28In section 55(1) of the Taxes Management Act 1970 (recovery of tax not postponed), for paragraphs (a) and (b) substitute—
“(a)an amendment of a self-assessment under—
(i)section 28A(2) or (4) of this Act, or
(ii)paragraph 30 or 34(2) of Schedule 18 to the Finance Act 1998,
(b)an assessment to tax other than a self-assessment,”.