Processing of return: notice-issued returns need not be processed, and fee is now included with interest in notices. The amendment adds fee alongside interest within sub section (1) and replaces sub section (1D) to provide that processing of a return is not necessary when a notice has been issued under sub section (2), subject to a proviso excluding certain returns from that non processing rule; it also substitutes wording in sub section (3) concerning the day specified in a notice and treats that substitution as having earlier effect.