(1) In this section -
'the Acts' means the Waiver of Certain Tax, Interest and Penalties Act 1993 together with the meaning assigned to it in section 1078(1);
'authorised officer' means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;
'commission', in relation to an offence, includes an attempt to commit the offence;
'computer' includes any electronic device capable of performing logical or arithmetical operations on data in accordance with a set of instructions;
'information in non-legible form' means information which is kept (by electronic means or otherwise) on microfilm, microfiche, magnetic tape or disk or in any other non-legible form;
'material' means any books, documents, records or other things (including a computer);
'offence' means an offence under the Acts;
'record' includes any information in non-legible form which is capable of being reproduced in a permanently legible form.
(2) If a judge of the Dist
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