(1) In this section 'information' includes information received from a member of the Garda Síochána.
(2) Notwithstanding section 959AA, where in relation to a chargeable person -
(a) the person fails to deliver a return for a chargeable period,
(b) a Revenue officer is not satisfied with the sufficiency of a return delivered by the person having regard to any information received in that regard, or
(c) a Revenue officer has reasonable grounds for believing that a return delivered by the person does not contain a full and true disclosure of all material facts necessary for the making of an assessment for the chargeable period,
then a Revenue officer may, at any time, make a Revenue assessment on the chargeable person for the chargeable period in such sum as, according to the best of the officer's judgment, ought to be charged on that person.
(3) Where a Revenue officer makes a Revenue assessment on a chargeable person under this section in the event of the failure of the person to d
…