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(2A) Where subsection (1)(a) applies and an assessment has been made or amended, as the case may be, on foot of a Revenue officer's enquiry or action, a chargeable person may appeal to the Appeal Commissioners under and in accordance with section 59(1).

(a) a liable person is aggrieved by an enquiry made or an action taken by a Revenue officer under section 141 for a chargeable period, after the expiry of the period referred to in subsection (2) of that section in respect of the chargeable period, on the grounds that the liable person considers that the Revenue officer is precluded from so doing by reason of that subsection, and

(a) the Revenue officer was, by reason of section 141(2), precluded from making the enquiry or taking the action, the liable person shall not be required to take any action pursuant to the Revenue officer?s enquiry or action and the Revenue officer shall be precluded from pursuing his or her enquiry or action, or

(2) Where subsection (1) applies, the liable person may appeal to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date on which the officer makes that enquiry or takes that action.

(2) Where subsection (1) applies, the liable person may appeal to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date on which the officer makes that enquiry or takes that action.