6 Demands or other requests for payment.

Where, in relation to an individual—

(a) the Revenue Commissioners, the Collector-General or any of their or his officers authorised in that behalf, have demanded or otherwise requested the payment of any tax—

(i) in respect of which a settlement amount has been remitted to the Chief Special Collector, or

(ii) which is value-added tax in respect of which a remittance has been made to the Chief Special Collector in accordance with section 3 (6) (a), and

(b) the individual has been given a certificate as is referred to in section 2 (4) or 3 (6) (c) in respect of such tax,

the individual shall produce to the Revenue Commissioners, the Collector-General or the authorised officer, as the case may be, within 30 days of—

(i) the date of the making of the demand or request, or

(ii) if later, the date he received the certificate,

the evidence referred to in section 2 (4) (b) or section 3 (6) (c), as the case may be, and the demand or request shall be withdrawn and the amount of tax specified in the demand or request shall be discharged:

Provided that, where subsection (5) of section 2 and subsection (4) of section 3 do not apply by virtue of the provisions of section 4 —

(i) the amount of tax discharged shall be reinstated, and

(ii) any additional assessments or estimates necessary to give effect to this proviso shall be made.