Chapter 4 of Part 38 of the Principal Act is amended by inserting the following after section 904I:
(1) In this section -
'accountable person' has the same meaning as in section 521;
'authorised officer' means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;
'books, records or other documents' includes -
(a) any records used in the business of an accountable person whether -
(i) comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or
(ii) kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form,
and
(b) every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced,
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