959D Record of assessments and generation of notices by electronic means.

(1) The Revenue Commissioners shall keep a record of—

(a) each Revenue assessment made, and

(b) each self assessment made by a Revenue officer in relation to a chargeable person under section 959U.

(2) The requirements of subsection (1) shall be satisfied where a Revenue officer enters details of the assessment, including the tax charged in the assessment, in an electronic record.

(3) Where a Revenue officer—

(a) enters details of an assessment in accordance with subsection (2), and

(b) a notice of assessment in the name of another Revenue officer is produced or generated by electronic means,

the Revenue officer whose name appears on the notice shall, for the purposes of the Acts, be deemed to have—

(i) other than where section 959U(3) applies, made the assessment to which the notice relates,

(ii) where the notice relates to a Revenue assessment, made the assessment to the best of his or her judgement, and

(iii) given the notice that was so issued, produced or generated.