Where a request under section 74 or 75 is in relation to a revenue offence, the powers of a member of the Garda Síochána may also be exercised by an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, and sections 74 and 75 apply, subject to the following and any other necessary modifications:

(a) a reference to the 'Commissioner of the Garda Síochána' shall be read, in relation to such a request, as a reference to the 'Revenue Commissioners';

(b) a reference to a 'member', in relation to the Garda Síochána, shall be read, in relation to such a request, as including a reference to an 'officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section';

(c) a reference to evidence being 'in the possession of the Garda Síochána' shall be read, in relation to such a request, as including a reference to its being 'in the possession of the Revenue Commissioners';

(d) a reference to 'a member of the Garda Síochána not below the rank of inspector' shall be read, in relation to such a request, as including a reference to 'an officer of the Revenue Commissioners not below the rank of Higher Executive Officer';