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 legi
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