(1) Chapter 3 of Part 38 of the Principal Act is amended -
(a) by the substitution for section 887 of the following:
"Use of electronic data processing.
(1) In this section -
'the Acts' means -
(a) the Tax Acts,
(b) the Capital Gains Tax Acts,
(c) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act.
(d) the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act, and
(e) Part VI of the Finance Act, 1983,
and any instrument made under any of these enactments;
'record' means any document which a person is obliged by the Acts to keep, to issue or to produce for inspection, and any other written or printed material.
(2) For the purposes of the Acts, but subject to section 17 of the Value-Added Tax Act, 1972, a record may be stored, maintained, transmitted, reproduced or communicated, as the case may be, by any electronic, photographic or other process that -
(a) provides a reliable assurance as to the integrity of the record
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