Chapter 4 of Part 42 of the Principal Act is amended -
(a) in section 989 -
(i) in subsection (3)(d), by substituting "has been completed;" for "has been completed.",
(ii) by inserting the following after subsection (3)(d):
"(e) where -
(i) the amount of tax estimated in the notice is remitted and a declaration referred to in paragraph (c) is not furnished, or
(ii) the Revenue Commissioners have reason to believe that the amount estimated in the notice is less than the amount which the person was liable to remit,
the Revenue Commissioners may amend the amount so estimated by increasing it and serve notice on the person concerned of the revised amount estimated and such notice shall supersede any previous notice issued under subsection (2).",
and
(iii) by inserting "or subsection (3)(e)" after "subsection (2)" in subsection (4),
and
(b) in section 990, by inserting the following after subsection (1A)(c):
"(d) Where -
(i) the amount of tax estimated in a notice under subsection (1) is re
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