This section applies where—
An officer of the Board may make a determination of the following amounts, to the best of his information and belief, namely—
and subsection (1AA) of section 8 or, as the case may be, section 8A of this Act applies for the purposes of this subsection as it applies for the purposes of subsection (1) of that section.
Notice of any determination under this section shall be served on the person in respect of whom it is made and shall state the date on which it is issued.
Until such time (if any) as it is superseded by a self-assessment made under section 9 ... of this Act (whether by the taxpayer or an officer of the Board) on the basis of information contained in a return under the relevant section, a determination under this section shall have effect for the purposes of Parts VA, VI, IX and XI of this Act as if it were such a self-assessment.
Where—
those proceedings may be continued as if they were proceedings for the recovery of so much of the tax charged by the self-assessment as is due and payable and has not been paid.
Where—
that action may be continued as if it were action for the purposes of the recovery of so much of the tax charged by the self-assessment as is due and payable, has not been paid and does not exceed the original amount.
No determination under this section, and no self-assessment superseding such a determination, shall be made otherwise than—
In this section "the filing date" in respect of a return for a year of assessment (Year 1) means either—