Subject to sections 51 and 55, where a person is notified of a Revenue estimate and does not prepare and deliver a return which contains a self-assessment and an election for a specified method of payment, the Revenue estimate shall be due and payable as if it were an amount of local property tax contained in a Revenue assessment made under section 55.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 13 March 2013 - onwards