This section outlines the powers afforded to an authorised officer in relation to managing tax compliance, particularly concerning financial institutions. A judge from the High Court may be petitioned for orders requiring institutions to provide access to specific documents and information pertinent to a taxpayer's tax liabilities. Consent from a Revenue Commissioner is mandatory prior to such applications, emphasising the necessity of demonstrating reasonable grounds for suspecting non-compliance or potential threats to tax collection.

Furthermore, the provisions include stipulations for ensuring confidentiality and protecting the identity of the authorised officer during proceedings, reinforcing the integrity of the tax assessment process.