(1) A Revenue officer shall give notice of a Revenue assessment to the energy company.
(2) A notice of a Revenue assessment, under subsection (1), may be given by the Revenue officer in writing or by electronic means.
(3) Where a return is prepared and delivered in accordance with section 8(1) by another person acting under the authority of the energy company, a copy of the notice of the Revenue assessment shall be given to that other person.
(4) A notice of a Revenue assessment shall include details of -
(a) each matter referred to in paragraphs (a) to (d) of section 11(2),
(b) the amount of any surcharge which, under section 17(1), is due for the chargeable period,
(c) the name of the Revenue officer who is giving notice of the Revenue assessment and the address of the Revenue office at which that officer is based, and
(d) the period allowed under section 15 for giving notice of appeal against the assessment to which the notice relates.