Section 956 — Income Tax Act 2007: Assessments where section 946 payment included in return

Assessments where section 946 payment included in return 956 1 This section applies if any income tax in respect of a section 946 payment which is included in a return under this Chapter has not been paid at or before the date mentioned in section 951.

2 An officer of Revenue and Customs may make an assessment on the person who made the payment.

3 Income tax may be assessed under this section whether or not it has been paid when the assessment is made.