9Notice of variation of assessment, and c
Where the amount of tax payable under an assessment is to be treated as varied by virtue of section six or section eight of this Act, or exceeds the amount which would have been payable if those sections had not passed, the Commissioners of Inland Revenue shall cause such notification as may be necessary to be given to the person affected thereby, and any notification so given shall, as regards any particulars of the assessment contained in the notification which have not been contained in a notice of assessment, have effect as if the notification were a notice of assessment.