(1) In this section,
'agent' means a member of a professional body;
'film corporation tax credit' means that credit within the meaning assigned to it by section 481;
'investigation authority' means a statutory body responsible for the investigation of alleged criminal offences;
'professional body' means -
(a) an accountancy body that comes within the supervisory remit of the Irish Auditing and Accounting Supervisory Authority,
(b) the Irish Auditing and Accounting Supervisory Authority,
(c) the Irish Taxation Institute, or
(d) the Law Society of Ireland;
'Revenue officer' includes serving and former officers of the Revenue Commissioners;
'service provider' means any person engaged or formerly engaged by or on behalf of the Revenue Commissioners, or any person employed by such person, for the purposes of carrying out work relating to the administration of any taxes or duties under the care and management of the Revenue Commissioners by virtue of the Acts;
…