The Taxes Consolidation Act, 1997, is hereby amended in Chapter 4 of Part 38 -

(a) by the substitution for section 900 of the following section:

"900. Power to call for production of books, information, etc.

(1) In this section and in section 901 -

'authorised officer' means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or as the case may be, section 901;

'books, records or other documents' includes -

(a) accounts (including balance sheets) relating to a trade or profession and where the accounts have been audited, a copy of the auditor's certificate,

(b) books, accounts, rolls, registers, papers and other documents, whether -

(i) comprised in bound volume, loose-leaf binders or other loose-leaf filing systerm, 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,

(c) every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced, and