(1) In this section -
"amount on account of appropriate tax", "appropriate tax", "deposit", "interest", "relevant deposit taker", "relevant interest" and "return" have, respectively, the meaning assigned to them by section 256(1);
"auditor" means a person who is qualified, for the purposes of Part 6 of the Companies Act 2014, for appointment as auditor of a company, or any other person whom the Revenue Commissioners consider suitable, having regard to his or her qualifications or experience, for appointment as an authorised officer;
"authorised officer" means -
(a) an officer of the Revenue Commissioners who is authorised by them in writing to exercise the powers conferred by this section, and
(b) an auditor who is authorised by the Revenue Commissioners in writing to exercise the powers conferred by this section in relation to an audit of the return of a named relevant deposit taker for a specified year or years of assessment;
"associated company", in relation to a relevant deposit
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