s. 14A (1A) In the case of a deemed assessment, the S. 14(1A) Commissioner is deemed to have served a notice inserted by No. 28/2011 of assessment for the purposes of subsection (1). s. 42. (2) A notice of assessment must— (a) be expressed to be an assessment of liability to the tax; and (b) show the amount of tax assessed. (3) An amount of tax assessed in a notice of S. 14(3) inserted by assessment is payable on or before the day No. 10/2001 specified by the Commissioner in the notice of s. 9. assessment. 14A Notice of certain joint assessments S. 14A inserted by No. 84/2006 (1) This section has effect for the purposes of the s. 16. following taxation laws only— (a) Congestion Levy Act 2005; (b) Land Tax Act 2005; S. 14A(1)(b) amended by No. 23/2010 s. 23(a). S. 14A(1)(c) (c) Part 9B of the Planning and Environment inserted by Act 1987. No. 23/2010 s. 23(b). (2) If the Commissioner makes or withdraws a joint assessment, or an assessment of persons who are jointly and severally liable under a taxation law referred to in subsection (1), the Commissioner may serve notice of assessment or withdrawal under section 14— (a) on each of the persons assessed or jointly and severally liable; or
S. 14(1A) inserted by No. 28/2011 s. 42. (1A) In the case of a deemed assessment, the Commissioner is deemed to have served a notice of assessment for the purposes of subsection (1). (2) A notice of assessment must— (a) be expressed to be an assessment of liability to the tax; and (b) show the amount of tax assessed. S. 14(3) inserted by No. 10/2001 s. 9. (3) An amount of tax assessed in a notice of assessment is payable on or before the day specified by the Commissioner in the notice of assessment. S. 14A inserted by No. 84/2006 s. 16. 14A Notice of certain joint assessments s. 14A (1) This section has effect for the purposes of the following taxation laws only— (a) Congestion Levy Act 2005; S. 14A(1)(b) amended by No. 23/2010 s. 23(a). (b) Land Tax Act 2005; S. 14A(1)(c) inserted by No. 23/2010 s. 23(b). (c) Part 9B of the Planning and Environment Act 1987. (2) If the Commissioner makes or withdraws a joint assessment, or an assessment of persons who are jointly and severally liable under a taxation law referred to in subsection (1), the Commissioner may serve notice of assessment or withdrawal under section 14— (a) on each of the persons assessed or jointly and severally liable; or
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