Finance (Local Property Tax) Act 2012

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.