(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 savings manager" has the same meaning as in section 848B (inserted by the Finance Act, 2001);
"special savings incentive account" has the same meaning as in section 848B (inserted by the Finance Act, 2001).
(2) An authorised officer may at all reasonable times enter any premises or place of business of a qualifying savings manager, or a person (in this section referred to as an 'appointed person') appointed by a qualifying savings manager in accordance with section 848R (inserted by the Finance Act, 2001), for the purposes of auditing compliance with the provisions of Part 36A (inserted by the Finance Act, 2001) and without prejudice to the generality of the foregoing the authorised officer may -
(a) audit the returns made in accordance with sections 848P and 848Q (inserted by the Finance Act, 2001),
…