Section 990A Generation of estimates by electronic, photographic or other process

Source

For the purposes of this Chapter—

(a) where the inspector, any officer of the Revenue Commissioners nominated by them for the purposes of section 990 (in this section  referred to as  ‘the  nominated officer’) or any other officer of the  Revenue  Commissioners acting with the knowledge of the inspector or the nominated officer causes, for the purposes of section 990, to be issued, manually or by any electronic, photographic or other process, and to be served, a notice bearing the name of the inspector or the nominated officer, the assessment to which that notice relates shall be deemed to have been made by the inspector or the nominated officer, as the case may be, to the best of his or her opinion, and

(b) the provisions of section 959G shall, subject to any necessary modifications, apply in relation to assessments made  in accordance with the provisions of section 990 as they apply in relation to assessments to income tax.