The Principal Act is amended -

(a) in subsection (1) of section 1002, by substituting the following for paragraph (c):

"(c) Where the Revenue Commissioners issue a notice of attachment in respect of any amount of money due by the relevant person to the taxpayer as emoluments under a contract of service, the notice may provide for the payment by the relevant person of the amount of the default out of the emoluments, after taking account of statutory deductions, over a period specified in the notice.",

(b) in subsection (8) of section 1002, by substituting "by" for "at the suit of an officer of", and

(c) by inserting the following after section 904J -

"Power of inspection: notices of attachment.

904K.

(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;

'books, records or other documents' includes -

(a) any records used in the business of a relevant person whether -

(i) comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or