959G Transmission to Collector-General of particulars of sums to be collected.

(1) In this section—

“assessment” has the same meaning as in Chapter 1A of Part 42 and, by virtue of section 959B(2), includes a self assessment;

“tax” has the same meaning as in Chapter 1A of Part 42.

(2) After assessments to tax have been made, a Revenue officer shall transmit particulars of the sums to be collected to the Collector-General or to a Revenue officer nominated in writing under section 960B for collection.

(3) The entering by a Revenue officer of details of an assessment to tax and of the tax charged in such an assessment in an electronic record from which the Collector-General or a Revenue officer nominated in writing under section 960B may extract such details by electronic means shall constitute transmission of such details by a Revenue officer to the Collector-General or to the Revenue officer nominated in writing under section 960B.