s 40 Form and making of assessments, and notice of assessment
(1) An assessment shall— (a) be made in the appropriate prescribed form; (b) indicate, in addition to any other material included therein, the appropriate year of assessment and the amount or additional amount of chargeable income, and chargeable tax or the amount of tax or additional tax, as the case may be; and (c) specify in the appropriate space in that form the date on which that form was duly completed, and, where that form appears to have been duly completed, the assessment shall, until the contrary is proved, be presumed to have been made on the date so specified. (2) As soon as may be after an assessment has been made, the Director General shall cause a notice of assessment to be served on the chargeable person in respect of whom the assessment was made. (3) Where the tax charged under an assessment is increased on appeal to the Special Commissioners or a court, then, as soon as may be after the appeal has been decided there shall be served on the chargeable person in respect of whom the assessment was made a notice of increased assessment. (4) Where subsection 43(2) applies as regards an agent and a chargeable person, any notice to be served under subsection (2) or (3) shall be served both on the agent and the chargeable person. (5) A notice served under subsection (2) or (3) shall be in the prescribed form and shall indicate, in addition to any other material included therein— (a) in the case of a notice served under subsection (2), the year of assessment and the amount or additional amount of the chargeable income, and the chargeable tax; (b) in the case of a notice served under subsection (3), the year of assessment and the amount of the increase in the tax charged; and (c) in either case— (i) the place at which payment is to be made; (ii) the penalty for late payment imposed by subsection 48(4); and (iii) any right of appeal which may exist under this Act.