(1) Subject to the other provisions of this section, a Revenue assessment on a person other than a chargeable person may be made or amended by a Revenue officer at any time not later than 4 years after the end of the chargeable period to which the assessment relates.
(2) In a case in which emoluments to which subsection (3) applies are received in a year of assessment subsequent to that for which they are assessable, a Revenue assessment on a person other than a chargeable person may be made or amended by a Revenue officer for the year of assessment for which the emoluments are assessable at any time not later than 4 years after the end of the year of assessment in which the emoluments were received.
(3)The emoluments to which this subsection applies are -
(a) emoluments within the meaning of section 112(2), including any payments chargeable to tax by virtue of section 123 and any sums which by virtue of Chapter 3 of Part 5 are to be treated as perquisites of a person’s office or emp
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