(1) An assessment under section 959Y of the Act of 1997, as applied by section 10, of the amount of temporary solidarity contribution payable by an energy company in respect of a chargeable period shall be referred to in this Act as a "Revenue assessment".
(2) A Revenue assessment shall be made by a Revenue officer and shall involve an assessment of -
(a) the amount of taxable profits for the chargeable period,
(b) the average taxable profits in respect of the reference years,
(c) the amount of temporary solidarity contribution payable by the energy company for the chargeable period, and
(d) the balance of temporary solidarity contribution, taking account of any amount of temporary solidarity contribution paid directly by the energy company to the Collector-General for the chargeable period which under this Act -
(i) is due and payable by the energy company to the Revenue Commissioners for the chargeable period, or
(ii) is overpaid by the energy company for the chargeable period and wh
…