(1) Section 959Z shall apply, with any necessary modifications, for the purposes of this Part as it applies for the purposes of income tax.

(2) For the purposes of making an enquiry or taking such actions, as referred to in section 959Z or for the purposes of making, amending or further amending an assessment on an individual in relation to domicile levy, the Revenue Commissioners shall have all such powers as an inspector would have under that section in relation to making enquiries or taking such actions as he or she considers necessary to satisfy himself or herself as to the accuracy or otherwise of any statement or particular contained in a return delivered for the purposes of income tax.