(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;
'employee' means an employee who by virtue of his or her employment is in a position to, or to procure -
(a) the production of the books, records or other documents,
(b) the furnishing of information, explanations and particulars, and
(c) the giving of all assistance, to an authorised officer, as may be required under subsection (3);
'records' has the same meaning as in section 128A;
'relevant person' means -
(a) an accountable person, or
(b) a person that is required to deliver a statement to the Commissioners under Part 9, and, where records are retained on behalf of a person referred to in paragraph (a) or (b), as the case may be, a person who retains the records;
'return' means -
(a) an electronic return,
(b) a paper return, or
(c) any statement that is required to be delivered to the Commissioners under Part 9.
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