(1) In this section -
"authorised officer" means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;
"emoluments", "employer" and "tax deduction card" have the same meanings respectively as in Chapter 4 of Part 42;
"records" means any personnel records relating to the payment of emoluments or the provision of benefits in kind or perquisites, payroll files, wages sheets, revenue payroll notifications (within the meaning of section 983), including any data (within the meaning of section 912) stored in accordance with section 887 or by any other means or any other information or documents which the authorised officer may reasonably require.
(2) An authorised officer may at all reasonable times enter any premises or place where the authorised officer has reason to believe that -
(a) an employer is or has been carrying on any activity as an employer,
(b) any person is or was either paying emoluments or providing benefits in
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