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(e) in section 959AA(2) by substituting the following for paragraph (b):

(a) in the case of a chargeable person, by reason of section 959AA, 959AC or 959AD, or

(1)Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to defective concrete products levy, subject to the following modifications:

(1)Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to vacant homes tax, subject to the following modifications:

(1)Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to residential zoned land tax, subject to the following modifications:

(e) for the purposes of sections 653AG and 653AH, in section 959AA(1)(ii), ‘after the end of 4 years commencing at the end of the year in which a certificate of completion is lodged’ shall be substituted for ‘after the end of a period of 4 years commencing at the end of the chargeable period for which the return is delivered’. is delivered’;

(f) for the purposes of section 653AHA, in section 959AA(1)(ii), ‘after the end of 4 years commencing at the end of the year in which the relevant contract (within the meaning of section 653AHA) expires’ shall be substituted for ‘after the end of a period of 4 years commencing at the end of the chargeable period for which the return is delivered’.

(c) notwithstanding section 959Z section 959AA, there shall be made such assessment or assessments, if any, as may be necessary to secure that the amount of profits or gains from farming on which the individual, in the case of an individual referred to in subsection (4A), is charged to tax for each of the 3 years immediately preceding the year preceding the year of assessment as respects which the individual elects or is deemed to have elected in accordance with subsection (7), shall be not less than the amount on which the individual is charged by virtue of subsection (6) in accordance with subsection (5) for the preceding year of assessment, and

(d) in any other case, notwithstanding section 959Z section 959AA, there shall be made such assessment or assessments, if any, as may be necessary to secure that the amount of profits or gains from farming on which the individual is charged to tax for each of the 4 years immediately preceding the year preceding the year of assessment as respects which the individual elects or is deemed to have elected in accordance with subsection (7), shall be not less than the amount on which the individual is charged by virtue of subsection (6) in accordance with subsection (5) for the preceding year of assessment. assessment, and

(e)notwithstanding section 959AA, there shall be made such assessment or assessments, if any, as may be necessary to secure the payment of any deferred tax deferred tax or Covid-19 deferred tax which remains due and payable.

(b)subject to subsection (2), in the accounting period in which the application is granted, and notwithstanding anything to the contrary in section 959AA or section 865, a Revenue officer shall amend an assessment for each accounting period in which overall income from a qualifying asset arose, and any tax to be repaid shall be repaid accordingly and for the purposes of section 865A any such claim shall not be a valid claim on any date before the return, within the meaning of section 959A, for the accounting period in which the application is granted is filed.

(1A) Without prejudice to the generality of any provision of this section or section 811, sections 955(2)(a) and 956(1)(c), as construed together with section 950(2), shall not be construed nothing in section 959Z, 959AA or 959AB shall be construed as preventing an officer of the Revenue Commissioners from—

(2) Notwithstanding section 959AA, where in relation to a chargeable person—

(3) Notwithstanding sections 959AA and 959AB, where a Revenue officer has reasonable grounds for believing that any form of fraud or neglect has been committed by or on behalf of a person in connection with or in relation to tax due for a chargeable period, a Revenue officer may, at any time, make a Revenue assessment on that person for the chargeable period.

(a) in the case of a chargeable person, by reason of section 959AA, 959AC or 959AD, or

(1) Where a chargeable person, or a person to whom section 959T applies, delivers a return but does not include a self assessment in the return, a Revenue officer, subject to section 959AA(1)—