Section 31 of the Finance Act, 1979, is hereby amended -
(a) in paragraph (a) of subsection (1) -
(i) by the substitution of the following definition for the definition of "an authorised officer":
"‘an authorised officer’ means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;",
(ii) by the substitution of the following definition for the definition of "documents":
"‘documents’ means those records required to be kept or retained under the provisions of section 6 (as amended by section 231 of the Finance Act, 1992) of the Finance Act, 1968;",
and
(iii) by the addition of the following definition after the definition of "tax":
"Tax Acts' has the meaning assigned to it by section 155(2) of the Corporation Tax Act, 1976.",
(b) by the substitution for subsection (2) of the following subsection:
"(2) Where a person (in this section referred to as ‘the taxpayer’) -
(a) delivers to an inspector a return or s