(1) In
section 84Q(1)(a) delete “contravention;” and insert:
contravention,
including, for example, to calculate and pay the amount of any underpayment;
(2) After
section 84Q(2) insert:
(3) The compliance
notice must be given within 6 years after the day on which the
contravention is alleged to have taken place.
(4) A compliance
notice may be given by electronic means.