Where a notice1 has been given to any person and the required personal return or trustee's return is not delivered on or before the filing date2, an officer of Revenue and Customs3 may make a determination, to the best of his knowledge and belief, of the following amounts, namely:
(1) the amounts in which the person who should have made the return is chargeable to income tax and capital gains tax for the year of assessment4; and
(2) any amount which is payable by him by way of income tax for that year5.
Notice of any such determination must be
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