Taxes Consolidation Act 1997 section 959AE

Other Revenue assessments and miscellaneous matters

Section 959AE preserves Revenue's power to make assessments under other provisions of the Acts and clarifies that an assessment does not lose its final and conclusive status merely because it has been or may be amended.

• Revenue may still raise assessments under specific sections to recover CGT, gift tax, or amounts paid in error, and the normal Chapter 7 payment dates do not necessarily apply to those assessments
• An assessment under this Chapter cannot be made before the specified return date unless the taxpayer has already delivered a return for the period
• The Chapter does not restrict Revenue's right to make or amend assessments where another provision of the Acts separately authorises this
• An assessment that is final and conclusive does not cease to be so merely because a Revenue officer has amended or may amend it, and no amendment may be made unless authorised by the Acts