959V Amendment by chargeable person of return and of self assessment in return.
(1) Subject to the provisions of this section, a chargeable person may, by notice to the Revenue Commissioners, amend the return delivered
>by him or her< for a chargeable period.
(2) Where a return is amended in accordance with subsection (1), the chargeable person shall as part of that notice amend the self assessment for the chargeable period at the same time.
(3) Subject to subsection (4), notice under this section shall be given in writing to a Revenue officer in the Revenue office dealing with the tax affairs of the chargeable person.
(4) Notice under this section may be given by electronic means where the facility to give notice by electronic means is made available by the Revenue Commissioners.
(5) Where another person, as referred to in section 959L, is acting under the chargeable person’s authority—
(a) notice under subsections (1) and (2) may be given by that other person, and
(b) where notice is so given by that other person—
(i) the Acts apply as if the return and the self assessment had been amended by the chargeable person, and
(ii) a return and a self assessment purporting to have been amended by or on behalf of any chargeable person shall for the purposes of the Acts be deemed to have been amended by that person or by that person’s authority, as the case may be, unless the contrary is proved
(6) Subject to subsection (7), notice under this section may be given not later than one year after the specified return date for the chargeable period, but only if the amendment to which the notice relates is not prohibited—
(a) by any other provision of the Acts, or
(b) by virtue of the operation of a period shorter than that period of one year in any such provision.
(7) Notice under this section shall not be given in relation to a return and a self assessment after a Revenue officer has started to make enquiries under section 959Z in relation to the return or self assessment or after he or she has commenced an audit or other investigation which relates to the tax affairs of the person to whom the return or self assessment relates for the chargeable period involved.