(1) In this section -
"authorised officer" means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;
"qualifying insurer" and "qualifying long-term care policies" have the same meanings respectively as in section 470A.
(2) An authorised officer may at all reasonable times enter any premises or place of business of a qualifying insurer for the purpose of auditing for a year of assessment claims made by the qualifying insurer under section 470A(8)(b)(ii).
(3) Without prejudice to the generality of subsection (2), the authorised officer may -
(a) examine the procedures put in place by the qualifying insurer in relation to the vouching of claims referred to in that subsection, and
(b) check a sample of the cases in respect of which such a claim has been made to determine whether the procedures referred to in paragraph (a) have been observed in practice and whether they are adequate.
(4) An authorised officer may requ
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