531AH Making and amending of assessments by Revenue Commissioners.
(a) a return under section 531AF(1) is not delivered to the Revenue Commissioners by an individual on or before 31 October in the year following the valuation date, or
(b) the Revenue Commissioners are dissatisfied with a return delivered to them under section 531AF(1),
the Revenue Commissioners may make an assessment or an amending assessment upon an individual who they have reason to believe is chargeable to domicile levy on the basis that the individual is a relevant individual.
(2) The Revenue Commissioners may withdraw an assessment made under subsection (1) and make an assessment of the amount of domicile levy payable on the basis of a return which, in their opinion, represents reasonable compliance with their requirements and which is delivered to them within 30 days after the date of the assessment made by them pursuant to subsection (1).