(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;
"principal", "relevant contract", "relevant operations" and "subcontractor" have the same meanings respectively as in Chapter 2 of Part 18;
"records" means those records required to be kept -
(a) under Chapter 2 of Part 18 and regulations made under that Chapter,
and
(b) under section 886.
(2) An authorised officer may at all reasonable times enter any premises or place where the authorised officer has reason to believe that -
(a) any relevant operations are or have been carried on,
(b) any person is making or has made payments to a subcontractor in connection with the performance by the subcontractor of a relevant contract in relation to which that person is the principal,
(c) any person is or has been in receipt of such payments, or
(d) records are or may be kept,
and the authorised officer may -
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