(1) In this section -

"the Acts" means the Waiver of Certain Tax, Interest and Penalties Act, 1993, together with the meaning assigned to it by section 1078(1) and;

"authorised officer" means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

"books, records or other documents" includes -

(a) any records used in the business of a financial institution, or used in the transfer department of a financial institution acting as registrar of securities, whether -

(i) comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or

(ii) kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form, and

(b) documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process;

"EEA Agreement" means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;

"EEA state" means a state which is a contracting party to the EEA Agreement;