(1) Subject to the provisions of this section, a chargeable person may, by notice to the Revenue Commissioners, amend the return delivered by that person for a chargeable period.

(2) Where a return is amended in accordance with subsection (1), the chargeable person shall as part of that notice amend the self assessment for the chargeable period at the same time.

(2A) A return and self assessment may be amended under this section only where such an amendment -

(a) arises from an allowance, credit, deduction or relief due under the Acts,

(b) is necessary to correct either an error or a mistake, or

(c) is necessary to comply with any other provision of the Acts,

and notice of an amendment under this section shall specify whether paragraph (a), (b) or (c) applies.

(3) Subject to subsection (4), notice under this section shall be given in writing to a Revenue officer in the Revenue office dealing with the tax affairs of the chargeable person.

(4)