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(b) where, after 31 October in a tax year, an amount of additional income tax for the preceding tax year or, in the case of a chargeable person to whom section 959AP applies, the pre-preceding tax year becomes payable, that additional income tax shall not be taken into account if it became due and payable one month following the amendment to the assessment or the determination of the appeal, as the case may be, by virtue of section 959AU(2) or section 959AV(2), and

(c) Notwithstanding section 959AU, where, in relation to a tax year, any additional tax for the preceding tax year is due and payable by virtue of an amendment of the assessment for that year made in accordance with section 65(3), then, such additional tax as specified in the amendment to the assessment for that year shall be deemed to have been due and payable on or before the specified return date for the tax year.

(b) any additional tax arising from the amendment of an assessment for the chargeable period by a Revenue officer to give effect to the correct application of the law to that matter shall be due and payable in accordance with section 959AU(2).

(7) Where a Revenue officer does not accept an expression of doubt as genuine, he or she shall notify the chargeable person accordingly and any additional tax arising from the amendment of an assessment for the chargeable period by a Revenue officer to give effect to the correct application of the law to the matter involved shall be due and payable in accordance with section 959AU(1).