(1) An assessment under section 959Y, as applied by section 111AAT, of the GloBE tax payable by an entity in respect of a fiscal year shall be referred to in this Chapter 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 GloBE tax payable for the fiscal year, and
(b) the balance of GloBE tax, taking account of any amount of GloBE tax paid directly by the entity to the Collector General for the fiscal year, which under this Part -
(i) is due and payable by the entity to the Revenue Commissioners for the fiscal year, or
(ii) is overpaid by the entity for the fiscal year and which, subject to this Part, is available for offset or repayment by the Revenue Commissioners.
(3) A Revenue assessment shall, where required under section 111AAX, include the amount of the surcharge due for the fiscal year.
(4) Where a Revenue officer makes a Revenue assessment, any self-assessment previously made under this
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