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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2013 - onwards
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959E. Notice of assessment by Revenue officer.

(1) Where a Revenue assessment is made or a self assessment is made by a Revenue officer in relation to a chargeable person under section 959U, a Revenue officer shall give notice to the person assessed of the assessment made.

(2) Notice of an assessment, which is given by a Revenue officer, may be given in writing or by electronic means.

(3) Where a return is prepared and delivered in accordance with section 959L by another person acting under a chargeable person's authority, a copy of the notice of assessment shall be given to that other person.

(4) Subject to subsection (5) and section 959AC, a notice of assessment given by a Revenue officer to a person for a chargeable period shall include details of -

(a) the amount of the income, profits or gains or, as the case may be, chargeable gains arising to the person for the period,

(b) the amount of tax chargeable on the person for the period,

(c) the amount of tax payable by the person for the period,

(d) the balance of tax, taking ac

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