(1) In this section -

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

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

'commission', in relation to an offence, includes an attempt to commit the offence;

'computer' includes any electronic device capable of performing logical or arithmetical operations on data in accordance with a set of instructions;

'computer at the place which is being searched', includes any other computer, whether at that place or at any other place, which is lawfully accessible by means of that computer;

'information in non-legible form' means information which is kept (by electronic means or otherwise) on microfilm, microfiche, magnetic tape or disk or in any other non-legible form;

'material' means any books, documents, records or other things (including a computer);

'offence' means an offence under the Acts;

'place' includes any building (or part of a building), dwelling, vehicle, vessel, aircraft or hovercraft and any other place whatsoever;

'record' includes any information in non-legible form which is capable of being reproduced in a permanently legible form.

(2) If a judge of the District Court is satisfied by information given on oath by an authorised officer that there are reasonable grounds for suspecting -

(a) that an offence is being, has been or is about to be committed, and