960Q Recovery of amounts received by a person following the lodgement of an incorrect account, etc.
(1) All amounts of money received from the Revenue Commissioners by a person shall be repaid by that person to the Revenue Commissioners where those amounts arose from the making or delivery for any purpose of the Acts of any incorrect account, declaration, information, particulars, return or statement in connection with any claim for exemption or for any allowance, credit, deduction, relief or repayment.
(2) All amounts of money to be repaid to the Revenue Commissioners under subsection (1) shall—
(a) be determined by a Revenue officer,
(b) for the purposes of this Part, be deemed to be amounts of tax which are due and payable to the Revenue Commissioners.
(3) Notwithstanding anything in the Acts, the determination referred to in subsection (2)(a) may be made at any time.
(4) Where any person is aggrieved by a determination made by a Revenue officer under this section, section 949 shall apply to such determination as if it were a determination made on a matter referred to in section 864.
(5) (a) Amounts of tax which, by virtue of subsection (2), are due and payable to the Revenue Commissioners may be included in assessments made by an inspector or other Revenue officer.
(b) Where an assessment is made in accordance with paragraph (a), an inspector or other Revenue officer shall give notice to the person assessed of the assessment made but it shall not be necessary to set out in the notice of assessment any particulars other than particulars as to the amount of tax to be paid by the person assessed.
(6) Notwithstanding anything in the Tax Acts, the assessment referred to in subsection (5) may be made at any time.