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then, for the purposes of this section, it shall be deemed that no notice was served under subsection (1) and the person may make a claim for repayment in accordance with section 865 of any excess of tax which may have been paid in respect of the chargeable period.

(1) Where a chargeable person fails to deliver a return in respect of a chargeable period in the prescribed form, on or before the specified return date for the chargeable period, in accordance with section 959I, for income tax or corporation tax, as appropriate, then, without prejudice to any other action which may be taken, a Revenue officer may, subject to subsection (2), at any time estimate the amount of tax payable by the chargeable person in respect of that chargeable period and serve notice in writing on the chargeable person specifying the amount estimated in respect of income tax or corporation tax, as the case may be, for that chargeable period (in this section referred to as ‘the estimated tax’).

(3) The estimated tax specified in the notice served under subsection (1) shall be recoverable in the same manner and by the like proceedings as if the chargeable person had delivered a return in respect of the chargeable period concerned in the prescribed form, on or before the specified return date for that chargeable period to which the notice relates, in accordance with section 959I, for income tax or corporation tax, as appropriate, showing the estimated tax as due by that person.