(1) In this section 'a taxpayer' means any person including -
(a) a person whose identity is not known to the authorised officer, and a group or class of persons whose individual identities are not so known, and
(b) a person by or in respect of whom a declaration has been made under section 263(1) declaring that the person is beneficially entitled to all or part of the interest in relation to a deposit.
(2) An authorised officer may, subject to this section, make an application to the Appeal Commissioners for their consent, under subsection (5), to the service by him or her of a notice on a financial institution requiring the financial institution to do either or both of the following, namely -
(a) to make available for inspection by the authorised officer, such books, records or other documents as are in the financial institution's power, possession or procurement as contain, or may (in the authorised officer's opinion formed on reasonable grounds) contain, information relevant to a l
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