(1) Subject to subsection (2), a relevant person shall, for the purposes of enabling an authorised officer to perform his or her functions under this Act, on being requested in writing by an authorised officer to do so, give the authorised officer a copy of any books, accounts or other documents or records that the relevant person has obtained while performing his or her functions under the Act of 1958 or the Act of 1994, as the case may be.

(2) Subject to the Data Protection Regulation and the Act of 2018, a relevant person and an authorised officer may, for the purposes set out in subsection (1), process personal data contained in a copy of any books, accounts or other documents or records referred to in that subsection.

(3) In this section, "a relevant person" means -

(a) an authorised officer under the Act of 1958,

(b) an authorised officer under the Act of 1994, or

(c) an officer of customs and excise performing functions under the Act of 1994.