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(1) A self assessment made by a chargeable person under section 959R shall be made by reference to the particulars contained in the chargeable person’s return for the chargeable period involved.

(3) A self assessment made by a Revenue officer in relation to a chargeable person under section 959U shall be made by reference to the particulars contained in the chargeable person’s return for the chargeable period involved.

(2) A self assessment amended by a chargeable person under section 959V shall be amended by reference to the particulars contained in the chargeable person’s return, as amended by notice under that section, for the chargeable period involved.