959N Exclusion from obligation to deliver a return.

(1) A Revenue officer may exclude a person from the application of this Chapter by giving the person a notice in writing stating that the person is excluded from its application.

(2) The notice shall have effect for such chargeable period or periods or until such chargeable period or until the happening of such event as is specified in the notice.

(3) Where a person who has been given a notice under this section is chargeable to capital gains tax for any chargeable period, this section shall not operate so as to remove the person’s obligation under this Chapter to make a return of the person’s chargeable gains for that chargeable period.