(1) In this section -
"the Acts" means the Waiver of Certain Tax, Interest and Penalties Act, 1993, together with the meaning assigned to it by section 1078(1) and;
"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 a financial institution, or used in the transfer department of a financial institution acting as registrar of securities, 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 the use of electronics or otherwise) which is capable of being reproduced in a legible form, and
(b) documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time
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