(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;
"property" means any asset relating to a tax liability;
'records' means any document or any other written or printed material in any form, and includes any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form -
(i) which relates to a business carried on by a person, or
(ii) which a person is obliged by any provision relating to tax to keep, retain, issue or produce for inspection or which may be inspected under any provision relating to tax;
"tax" means any tax, duty, levy or charge under the care and management of the Revenue Commissioners;
"tax liability" means any existing liability to tax or further liability to tax which may be established by an authorised officer following the exercise or performance of his or
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