Section 63 effects no change in the law. It simply enables the Revenue Commissioners to get all the necessary documentation to establish claims for export sales relief.

This is already in the Income Tax Act of 1967.

That is right.

What would be the definition of an authorised officer?

It defines that in subsection (5):

In this section " authorised officer " means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this section.

But what type of person does it normally mean?

It normally means an inspector.

And it would not be below the rank of inspector?

It could be but it would not be normal for it to be below the rank. Decision-taking would be at the inspector level, whatever about an examination being conducted by somebody at a lower level, which would be done under the supervision of an inspector.

The reason I ask that question is that the power given to the Revenue Commissioners for demanding documents and so on are away ahead of those the Garda may have. I am thinking in particular of somebody who has imported a car manufactured in Britain and the type of person who is allowed to go in——

The powers are necessary in order to prevent fraudulent claims. The only information which the Revenue Commissioners may obtain is such as is necessary to establish the validity of the claim. So nobody has anything to fear. If the claim is a valid one all a person is required to do is to produce the documentation necessary.

They will get you anyway. They need not worry about it.

If they come by it honestly they need not be afraid of the authorised officer.