The provisions of -
(a) Chapter 1 of Part 38, in relation to the making of returns of income, Chapter 3 of that Part, in relation to the obligation to keep records, and Chapter 4 of that Part, in relation to the making of enquiries and the exercise of the powers, duties and responsibilities provided for by that Chapter,
(b) Part 41A, in relation to the making of assessments of income tax and the right of a Revenue officer to make enquiries,
(c) [deleted]
(d) Chapters 1 and 4 of Part 42, in relation to the collection and recovery of unpaid income tax, and
(e) Part 47, in relation to penalties, offences, interest and other sanctions,
shall apply, with any necessary modifications, to universal social charge as those provisions apply to income tax.