(1) In this section -
"assurance company" means-
(a) an assurance company within the meaning of section 3 of the Insurance Act 1936, or
(b)a person that holds an authorisation -
(i) within the meaning of the European Communities (Life Assurance) Framework Regulations 1994 (S.I. No. 360 of 1994), or
(ii) under the European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), in respect of insurance of a class listed in Schedule 2 to those Regulations;
"authorised officer" means an officer of the Revenue Commissioners who is authorised by them in writing to exercise the powers conferred by this section;
"policy" and "premium" have the same meanings, respectively, as in section 3 of the Insurance Act 1936;
"relevant records", in relation to a policy, means any document or any other written or printed material in any form, and includes any information stored, maintained or preserved by means of any mechanical, photographic or electronic device whether or not stored,
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