(1) In this section -
'copy record' means any copy of an original record or a copy of that copy made in accordance with either of the methods referred to in subsection (2) and accompanied by the certificate referred to in subsection (4), which original record or copy of an original record is in the possession of the Revenue Commissioners;
'original record' means any document, record or record of an entry in a document or record or information stored by means of any storage equipment, whether or not in a legible form, made or stored by the Revenue Commissioners for the purposes of or in connection with tax, and which is in the possession of the Revenue Commissioners;
'provable record' means an original record or a copy record and, in the case of an original record or a copy record stored in any storage equipment, whether or not in a legible form, includes the production or reproduction of the record in a legible form;
'storage equipment' means any electronic, magnetic, mechanical, photo
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