Chapter I of Part I of the Finance Act, 1970, is hereby amended by the insertion after section 17 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;
‘principal’, ‘relevant contract’, ‘relevant operations’ and ‘subcontractor’ have the same meanings as they have in section 17 (as amended by section 28 of the Finance Act, 1992);
‘records’ means those records required to be kept under section 6 (as amended by section 231 of the Finance Act, 1992) of the Finance Act, 1968, section 17 (as so amended) and the regulations made under the said section 17.
(2) An authorised officer may at all reasonable times enter any premises or place where he has reason to believe that -
(a) any relevant operations are or have been carried on,
(b) any person is making or has made payments to a subcontractor in connection with the perf