(1) In this section -
'the Acts' has the same meaning as in section 851A;
'authorised officer' means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;
'cross-border payment card transaction' means a payment card transaction where the payee is located in a place other than the State;
'EEA Agreement' means the Agreement on the European Economic Area signed at Oporto on 2 May 1992 as adjusted by all subsequent amendments to that Agreement;
'EEA state' means a state which is a contracting party to the EEA Agreement;
'payee', in relation to a cross-border payment card transaction, means the person accepting the payment concerned;
'payment card' means any card which is issued by a payment card provider pursuant to an agreement or arrangement which provides for -
(a) one or more issuers of such cards,
(b) a network of persons unrelated to each other, and to the issuer, who agree to accept such cards as payment, and
(c) stan
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