(1) In this section -

"relevant investigation" means an investigation of a kind referred to in subsection (1) of section 63 of this Act;

"relevant person" (a) a member of the Garda Síochána not below the rank of Chief Superintendent, or (b) the head of any body, or any member of that body nominated by the head of the body, being a body established by or under statute or by the Government, the purpose or one of the principal purposes of which is— (i) the identification of the assets of persons which derive or are suspected to derive, directly or indirectly, from criminal activity, (ii) the taking of appropriate action under the law to deprive or to deny those persons of the assets or the benefit of such assets, in whole or in part, as may be appropriate, and (iii) the pursuit of any investigation or the doing of any other preparatory work in relation to any proceedings arising from the objectives mentioned in subparagraphs (i) and (ii).

(2) If, having regard to information obtained from a relevant person or otherwise, the Revenue Commissioners have reasonable grounds—