(1) In this section -
"the Acts" means -
(a) the Customs Acts,
(b) the statutes relating to the duties of excise and to the management of those duties,
(d) the Capital Gains Tax Acts,
(e) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,
(f) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act, and
(g) Part VI of the Finance Act, 1983,
and any instruments made thereunder;
"data" means information in a form in which it can be processed;
"data equipment" means any electronic, photographic, magnetic, optical or other equipment for processing data;
"processing" means performing automatically logical or arithmetical operations on data, or the storing, maintenance, transmission, reproduction or communication of data;
"records" means documents which a person is obliged by any provision of the Acts to keep, issue or produce for inspection, and any other written or printed material;
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