Finance (Local Property Tax) Act 2012
55.
Making of Revenue assessment.
55.— Notwithstanding sections 49 and 53, but subject to subsections (1) and (2) of section 58, a Revenue officer may make a Revenue assessment where—
(a) a self-assessment or a Revenue estimate has not been made, or
(b) the Revenue officer has reason to believe that a self-assessment is insufficient.