(1) In this section -

'assessment' has the same meaning as in Chapter 1A of Part 42 and, by virtue of section 959B(2), includes a self assessment;

'tax' has the same meaning as in Chapter 1A of Part 42.

(2) After assessments to tax have been made, a Revenue officer shall transmit particulars of the sums to be collected to the Collector-General or to a Revenue officer nominated in writing under section 960B for collection.

(3) The entering by a Revenue officer of details of an assessment to tax and of the tax charged in such an assessment in an electronic record from which the Collector-General or a Revenue officer nominated in writing under section 960B may extract such details by electronic means shall constitute transmission of such details by a Revenue officer to the Collector-General or to the Revenue officer nominated in writing under section 960B.