653BD. Assessments, enquiries and appeals
(1) Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to vacant homes tax, subject to the following modifications:
(a) a reference to a 'person' or a 'chargeable person' shall be construed as a reference to a chargeable person within the meaning of this Part;
(b) a reference to a 'chargeable period' shall be construed as a reference to a chargeable period within the meaning of this Part;
(c) a reference to a 'return' shall be construed as including a return within the meaning of this Part;
(d) a reference to 'self-assessment' shall be construed as a reference to a self-assessment within the meaning of this Part;
(e) a reference to 'any allowance, deduction, relief or tax credit for a chargeable period' shall be construed as including a reference to an exemption under this Part.