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(b) the person has been exempted by an inspector from the requirements of section 951 by reason of a notice given under subsection (6) of that section Chapter 3 of Part 41A by reason of a notice given under section 959N.

(13) Notwithstanding any other provision of the Tax Acts, where a person is, by virtue of this section, chargeable to tax under Schedule E for a year of assessment in respect of a chargeable amount computed in accordance with subsection (8), then he or she shall be a chargeable person for that year for the purposes of Part 41 the purposes of Part 41A, unless the person has been exempted by an officer of the Revenue Commissioners from the requirement of section 951 by reason of a notice given under subsection (6) of that section Chapter 3 of Part 41A by reason of a notice given under section 959N.

(c) where a person to whom profits or gains referred to in subsection (2) arise for any chargeable period (within the meaning of section 321(2)) is a person to whom a notice under section 951(6) section 959N has been issued, as if such a notice had not been issued, and

(b) who for the tax year has been excluded by a Revenue officer from the requirements of Chapter 3 by reason of a notice given under section 959N, or