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(3) Where the inspector, in accordance with the provisions of Regulation 37 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) Regulation 28 of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018) sends a statement of liability to an employee, that statement shall, if the inspector so directs and gives notice accordingly in or with the statement sent to the employee, be treated in all respects as if it were an assessment raised on the employee, and all the provisions of the Income Tax Acts relating to appeals against assessments and the collection and recovery of tax charged in an assessment shall accordingly apply to the statement.

(4) An employee aggrieved by a statement of liability sent to him or her under subsection (3) may appeal the statement to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the statement.

(1A) Notwithstanding subsection (1) Subject to sections 959AB and 959AD, an assessment under Schedule E in respect of emoluments to which this Chapter applies shall not be made for any year of assessment—

(1A) Notwithstanding subsection (1) Subject to sections 959AB and 959AD, an assessment under Schedule E in respect of emoluments to which this Chapter applies shall not be made for any year of assessment—