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7(1)  Every person who–

(a)is chargeable to income tax or capital gains tax for any year of assessment, and

(b)falls within subsection (1A) or (1B),

shall, subject to subsection (3) below, within the notification period, give notice to an officer of the Board that he is so chargeable.

7(1A)  A person falls within this subsection if the person has not received a notice under section 8 requiring a return for the year of assessment of the person's total income and chargeable gains.

7(1B)  A person falls within this subsection if the person–

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