Chapter IV of Part V of the Income Tax Act, 1967, is hereby amended by the insertion after section 127 of the following section:
(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;
‘records’ means any personnel records relating to the payment of emoluments or the provision of benefits-in-kind or perquisites, payroll files, wages sheets, certificates of tax-free allowances, tax deduction cards, certificates issued in accordance with Regulation 22 of the Income Tax (Employment) Regulations, 1960 (S.I. No. 28 of 1960), including any data (within the meaning of section 237 of the Finance Act, 1992) stored by any means approved under section 113 of the Finance Act, 1986, or by any other means or any other information or documents which the authorised officer may reasonably require.
(2) An authorised officer may at all reasonable times enter any premises or