(1) In this section -
"the Acts" means -
(a) the Tax Acts,
(b) the Capital Gains Tax Acts,
(c) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act.
(d) the Capital Acquisitions Tax Consolidation Act, 2003, 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 Chapter 2 of Part 9 of the Value-Added Tax Consolidation Act 2010, a record may be generated, 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 from the time when it was first generated in its final form by such electronic, photographi
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