(1) Any assessment made under the Acts, other than a self assessment, shall be made by or on behalf of the Revenue Commissioners and shall be known as a 'Revenue assessment'.

(2) A Revenue assessment shall be made by a Revenue officer.

(3) An assessment made under an Act shall be an assessment to tax in relation to a person for a chargeable period and all tax that falls to be charged on the person under the Act for the chargeable period shall be included in one assessment.

(4) An assessment to tax in relation to a person shall be an assessment, in accordance with the Acts, for the chargeable period involved of -

(a) the amount of the income, profits or gains or, as the case may be, chargeable gains arising to the person for the period,

(b) the amount of tax chargeable on the person for the period,

(c) the amount of tax payable by the person for the period, and