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Revenue estimates and assessments.
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9.— The Principal Act is amended—
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(a) in section 47(1) by substituting “may make, as regards a relevant residential property, an estimate of an amount of local property tax” for “may estimate the amount of local property tax which they consider will be payable by a liable person or a person whom they have reason to believe is a liable person”,
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(b) in section 47 by inserting the following after subsection (2):
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“(2A) Where the person whom the Revenue Commissioners are required to notify under subsection (2) is a person to whom section 44(1) applies, it shall be sufficient compliance with subsection (2)(a) for the Revenue Commissioners to notify that person—
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(a) that the Revenue estimate or estimates, as the case may be, will be made available by electronic means, and
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(b) of the particular electronic means to be used to make that estimate or those estimates available to that person,
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and to make that document or those documents available by those electronic means accordingly.”,
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(c) in section 48(2) by substituting “the person in respect of whom the Revenue estimate has been made” for “the liable person, or the person whom they have reason to believe is a liable person,”,
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(d) in section 49 by substituting “Subject to sections 51 and 55” for “Subject to section 55”,
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(e) in section 54 by substituting the following for subsection (2):
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“(2) Where a Revenue assessment relates to local property tax chargeable in respect of more than one relevant residential property, the assessment shall set out the local property tax chargeable in respect of each property.
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(3) Where a Revenue assessment is made, the amount of local property tax due and payable shall be the amount contained in the Revenue assessment and not the amount contained in any self-assessment or Revenue estimate.”,
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(f) in section 56 by inserting the following after subsection (3):
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“(4) In any proceedings for the recovery of local property tax, a statement signed by a Revenue officer that a Revenue assessment was made and setting out the details of the assessment as recorded by the Revenue Commissioners shall be evidence of that assessment until the contrary is proved.”,
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(g) in section 57(3) by inserting “and of Parts 9, 11 and 14” after “of this Part”, and
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(h) in section 59 by deleting subsection (4).
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