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‘assessment’ means an assessment to tax made under the Acts or an estimate of tax made under section 989(2) or 990(1);

(d) in section 989 by substituting the following for paragraph (a) of subsection (3):

Sections 989, 990 and 990A shall apply to universal social charge as they apply to income tax.

Sections 989, 990 and 990A shall apply to income levy as they apply to income tax.

(a) the definition of “the regulations” in section 989 applies as if it included a reference to the provisions of this Part, and

(b) sections 989, 990, 991 and 991A apply as if the respective references to income tax or tax in those sections included a reference to the parking levy payable under this Part.