If an officer of Revenue and Customs discovers, or the Commissioners for HM Revenue and Customs themselves discover1, as regards any person ('the taxpayer') and a year of assessment2 that:
(1) any income which ought to have been assessed to income tax, or chargeable gains which ought to have been assessed to capital gains tax have not been assessed;
(2) an assessment to tax is or has become insufficient; or
(3) any relief which has been given is or has become excessive,
that officer or, as the case may be, the Commissioners for HM Revenue and Customs, may make an
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