959AE Other Revenue assessments and miscellaneous matters.

(1) Nothing in this Chapter prevents an inspector or other Revenue officer from making an assessment in accordance with—

(a) section 960Q,

(b) section 977(3) or subsection (2) or (3) of section 978, as appropriate, and, notwithstanding Chapter 7, tax specified in such an assessment shall be due and payable in accordance with section 979,

(c) subsection (5A) or (6), as appropriate, of section 980 and, notwithstanding Chapter 7, tax specified in such an assessment shall be due and payable in accordance with that section 980, or

(d) section 1042 and, notwithstanding Chapter 7, tax specified in such an assessment shall be due and payable in accordance with that section.

(2) Subject to subsection (1), an assessment under this Chapter shall not be made on a chargeable person for a chargeable period at any time before the specified return date for the chargeable period unless at that time the chargeable person has delivered a return for the chargeable period.

(3) Nothing in this Chapter affects the right of an inspector or other Revenue officer to make or amend an assessment where a provision of the Acts (other than this Chapter) includes either a right to assess or charge a person to tax or a right to make or amend an assessment on a person.

(4) An assessment which is otherwise final and conclusive shall not for any purpose of the Acts be regarded as not final and conclusive or as ceasing to be final and conclusive by reason only of the fact that a Revenue officer has amended or may amend the assessment.