111AAT.   Assessments and enquiries

(1) Sections 959V, 959Y, 959Z, 959AA, 959AC, 959AD, 959AE, 959AU, 959AV and 959AW shall apply to GloBE tax, subject to the following modifications:

(a) a reference to a chargeable person shall be construed as including a reference to a qualifying entity, relevant UTPR entity and relevant parent entity;

(b) a reference to a chargeable period shall be construed as including a reference to a fiscal year;

(c) a reference to income, profits or gains, or, as the case may be, chargeable gains shall be construed as including a reference to amounts in respect of which an entity is subject to GloBE tax;

(d) a reference to a return shall be construed as including a reference to a GloBE return within the meaning of this Part;

(e) a reference to the specified return date for the chargeable period shall be construed as including a reference to the specified return date under this Part;

(f) a reference to tax shall be construed as including a reference to GloBE tax under this Part;

(g) a reference to assessment, Revenue assessment or self-assessment, as the case may be, shall be construed as including a reference to an assessment, Revenue assessment or self-assessment within the meaning of this Part, as the case may be;

(h) a reference to the Acts shall be construed as including a reference to this Part;

(i) the reference in section 959V(5) to section 959L shall be construed as including a reference to section 111AAR.