(1) In this article, "authorised officer" means an officer of the Revenue Commissioners authorised by them in writing for the purpose of this article.

(2) An employer or a person employed by the employer at the employer's premises shall, upon request made to him by an authorised officer at the employer's premises, produce to the authorised officer for inspection the records specified in article 17.

(3) Where in pursuance of this article an authorised officer requests production of an employer's records, he shall, on request, show his authorisation for the purposes of this article to the person concerned.