In this Chapter -

"the Acts" has the meaning assigned to it by section 1078(1) of the Taxes Consolidation Act 1997;

"computer" means any electronic device used for information storage or retrieval and includes a mobile phone or any other electronic means of information storage or retrieval;

"computer at the premises or place which is being searched" includes any other computer, whether at that premises or place, or at any other premises or place, which is lawfully accessible by means of the computer at the premises or place being searched;

"foreign packet" means any item, addressed in the final form in which it is to be carried from a place outside the State and delivered to an address in the State, and includes a postal packet within the meaning of the Communications Regulation (Postal Services) Act 2011;

"information in a non-legible form" has the meaning assigned to it by section 908C of the Taxes Consolidation Act 1997;

"premises or place" means any building (or part of a building), dwelling, vehicle, any other vessel or place (or part of a place), whatsoever;