(1) Any provision of the Acts relating to the taking of any action on the failure of a person to deliver a statement or return pursuant to a notice given under any of the sections referred to in section 959I(3) shall apply to a chargeable person in a case where such a notice has not been given as if the chargeable person had been given a notice on the specified return date for the chargeable period under such one or more of those sections as is appropriate to the provision in question.
(2) A certificate signed by a Revenue officer which certifies that he or she has examined the relevant records and that it appears from those records -
(a) that as respects a chargeable period a named person is a chargeable person, and
(b) that on or before the specified return date for the chargeable period a return in the prescribed form was not received from that chargeable person,
shall be evidence until the contrary is proved that the person so named is a chargeable person as respects that charge
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