(1) A Revenue assessment may not be made before the relevant return date unless a liable person has delivered a return before that date.
(2) Where a liable person has delivered a return which contains a full and true disclosure of all matters necessary for the establishment of the correct liability to local property tax -
(a) a Revenue assessment shall not be made,
(b) no additional local property tax shall be payable, and
(c) no local property tax shall be repaid,
after the end of 4 years commencing on 1 January following the year in which the relevant liability date falls, by reason of any matter contained in the return.
(3) An objection to the making of a Revenue assessment on the grounds that the time limited for the making of the assessment has expired shall be made only on appeal against the assessment within the time allowed to the liable person for giving notice of appeal against the assessment.
(4) Nothing in this section prevents a Revenue officer from, at any time, amending
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