(1) In this section and in section 902A -
"authorised officer" means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or as the case may be, section 902A;
"books, records or other documents" and "liability", in relation to a person, have, respectively, the meaning assigned to them by section 900(1);
'taxpayer' includes any person whose identity is not known to the authorised officer and includes a group or class of persons whose individual identities are not so known to the authorised officer.
(2) Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, and subject to this section, an authorised officer may for the purpose of enquiring into a liability in relation to a person (in this section referred to as 'the taxpaper’) serve on any other person (not being a financial institution within the meaning of section 906A) a notice in wri
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