(1) In this section -
"assurance company" and "life business" have, respectively, the meanings assigned to them in section 706;
"appropriate tax" has the meaning assigned to it in section 730F;
"authorised officer" means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;
"books, records or other documents includes -
(a) any records used in the business of an assurance company whether -
(i) comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or
(ii) kept on microfilm, magnetic tape or in any non-legible form (by use of electronics or otherwise) which is capable of being reproduced in a legible form, and
(b) every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced, and
(c) documents in manuscript, documents which are typed, printed, stencilled or created by any othe
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