(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;

'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;

'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

(b) that material -

(i) which is likely to be of value (whether by itself or together with other information) to the investigation of the offence, or

(ii) which constitutes evidence of, or relating to the commission of, the offence,