Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023
Notice of Revenue assessment | ||
12. (1) A Revenue officer shall give notice of a Revenue assessment to the energy company. | ||
(2) A notice of a Revenue assessment, under subsection (1), may be given by the Revenue officer in writing or by electronic means. | ||
(3) Where a return is prepared and delivered in accordance with section 8 (1) by another person acting under the authority of the energy company, a copy of the notice of the Revenue assessment shall be given to that other person. | ||
(4) A notice of a Revenue assessment shall include details of— | ||
(a) each matter referred to in paragraphs (a) to (d) of section 11 (2), | ||
(b) the amount of any surcharge which, under section 17 (1), is due for the chargeable period, | ||
(c) the name of the Revenue officer who is giving notice of the Revenue assessment and the address of the Revenue office at which that officer is based, and | ||
(d) the period allowed under section 15 for giving notice of appeal against the assessment to which the notice relates. |