959U Self assessment by Revenue officer in relation to chargeable person.

(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)—

(a) shall, where section 959S applies, and

(b) may, in any other case,

make the self assessment in relation to the chargeable person.

(2) Where a self assessment is made under this section, a Revenue officer shall give notice of the assessment in accordance with section 959E.

(3) Any self assessment made by a Revenue officer under this section shall be deemed to be a self assessment made by the chargeable person and references in the Acts to the self assessment of a chargeable person shall be treated as including a self assessment made under this section.