Finance (Local Property Tax) Act 2012
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Making of Revenue assessment. |
55.— Notwithstanding sections 49 and 53 , but subject to subsections (1) and (2) of section 58 , a Revenue officer may make a Revenue assessment where— | |
(a) a self-assessment or a Revenue estimate has not been made, or | ||
(b) the Revenue officer has reason to believe that a self-assessment is insufficient. |