Subject to subsection (2), a relevant person must, to enable an authorised officer to perform functions under this Act, on being requested in writing by an authorised officer, give that officer a copy of any books, accounts or other documents or records that the relevant person obtained while performing functions under the Act of 1958 or the Act of 1994.

Subject to the Data Protection Regulation and the Act of 2018, a relevant person and an authorised officer may, for the purposes of subsection (1), process personal data contained in such copies. In this section, "a relevant person" means (a) an authorised officer under the Act of 1958, (b) an authorised officer under the Act of 1994, or (c) an officer of customs and excise performing functions under the Act of 1994.