(1) Subject to the provisions of this Chapter, a Revenue officer may at any time -
(a) make a Revenue assessment on a person for a chargeable period in such amount as, according to the officer's best judgment, ought to be charged on the person,
(b) amend a Revenue assessment on, or a self assessment in relation to, a person for a chargeable period in such manner as he or she considers necessary, notwithstanding that -
(i) tax may have been paid or repaid in respect of the assessment, or
(ii) the assessment may have been amended on a previous occasion or on previous occasions.
(2) For the purpose of making an assessment on or in relation to a chargeable person for a chargeable period or for the purpose of amending such an assessment, a Revenue officer -
(a) may accept either in whole or in part any statement or other particular contained in a return delivered by the chargeable person for that chargeable period, and
(b) may assess any amount of income, profits or gains or, as the case
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