Part 15Deduction of income tax at source
Chapter 15Collection: deposit-takers, building societies and certain companies
Assessments and errors
956Assessments where section 946 payment included in return
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.