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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);

(e) in section 990 by substituting the following for paragraph (a) of subsection (2):

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.

(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.

(a) any amount of tax assessed under section 990, or

(v) amounts of tax to which section 990 applies that relate to a period or periods falling in whole or in part within the relevant period.

(f) amounts of tax to which section 990 applies which relate to a period or periods falling in whole or in part within the relevant period.

(a)where the inspector, any officer of the Revenue Commissioners nominated by them for the purposes of section 990 (in this section referred to as “the nominated officer”) or any other officer of the Revenue Commissioners acting with the knowledge of the inspector or the nominated officer causes, for the purposes of section 990, to be issued, manually or by any electronic, photographic or other process, and to be served, a notice bearing the name of the inspector or the nominated officer, the assessment to which that notice relates shall be deemed to have been made by the inspector or the nominated officer, as the case may be, to the best of his or her opinion, and

(a)where the inspector, any officer of the Revenue Commissioners nominated by them for the purposes of section 990 (in this section referred to as “the nominated officer”) or any other officer of the Revenue Commissioners acting with the knowledge of the inspector or the nominated officer causes, for the purposes of section 990, to be issued, manually or by any electronic, photographic or other process, and to be served, a notice bearing the name of the inspector or the nominated officer, the assessment to which that notice relates shall be deemed to have been made by the inspector or the nominated officer, as the case may be, to the best of his or her opinion, and

(b)the provisions of section 959G shall, subject to any necessary modifications, apply in relation to assessments made in accordance with the provisions of section 990 as they apply in relation to assessments to income tax.