959T Self assessment by person acting under authority.

Where a return is prepared and delivered in accordance with section 959L by another person acting under the chargeable person’s authority—

(a) the self assessment required under section 959R shall be made by that other person, and

(b) where the self assessment is so made by that other person—

(i) the Acts apply as if it had been made by the chargeable person, and

(ii) a self assessment purporting to have been made by or on behalf of any chargeable person shall for the purposes of the Acts be deemed to have been made by that person or by that person’s authority, as the case may be, unless the contrary is proved.