Mr. John O'Callaghan:

Section 955(2)(b) states that nothing shall prevent an inspector from amending assessment to give effect to a determination of the Appeal Commissioners. Therefore, even if it is outside the four-year rule, if we give a decision that one is entitled to one's refund, the inspector may amend the assessment. It says "nothing shall prevent an inspector", but does not say he or she has to. I referred to this obliquely earlier. In the case to which I referred, which was outside the four-year rule, I said I could not force the inspector to do it, although it seemed to me that any proper inspector should have acted in this fashion.

The answer to the Deputy's question is that they can give effect to the appeal hearing outside of the four-year period.