(1) In this section -
'assessment' and 'Revenue officer' have, respectively, the same meanings as in Chapter 1A of Part 42;
'tax' means income tax, corporation tax, capital gains tax, value-added tax, excise duty, stamp duty, gift tax and inheritance tax.
(2) After assessments to tax have been made, the inspectors or other Revenue officers shall transmit particulars of the sums to be collected to the Collector-General or to a Revenue officer nominated in writing under section 960B for collection.
(3) The entering by an inspector or other Revenue officer of details of an assessment to tax and of the tax charged in such an assessment in an electronic, digital, magnetic, optical, electromagnetic, biometric, photonic, photographic or other record from which the Collector-General or a Revenue officer nominated in writing under section 960B may extract such details by electronic, digital, magnetic, optical, electromagnetic, biometric, photonic, photographic or other process shall consti