3. (1) In these Regulations—

"authorised officer" means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers of an authorised officer referred to in these Regulations;

"the basic Regulation" means Council Regulation (EEC) No. 3330/91 of 7 November, 1991; "the Community Regulations" means the basic Regulation, Commission Regulation (EEC) No. 3046/92 of 22 October 1992 and Commission Regulation (EEC) No. 2256/92 of 31 July 1992 and Commission Regulation (EEC) No. 3590/92 of 11 December 1992; "the Intrastat system" means the Intrastat system referred to in the basic Regulation in so far as that system applies to trade between Member States pursuant to Articles 17 to 28 of that Regulation; "Member State" means a Member State of the European Economic Community;

"officer of statistics" has the meaning assigned to it by the Statistics Act, 1926 (No. 12 of 1926);

"records" means any document or other written or printed material in any form as well as information (including statistical information) stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form; "trader" means a person referred in Article 20 (5) of the basic Regulation of Article 4 of Commission Regulation (EEC) No. 3046/92 of 22 October 1992.

Subject to paragraph (1) of this Regulation, a word or expression that is used in these Regulations and is also used in the Community Regulations shall, unless the context otherwise requires, have the same meaning in these Regulations that it has in those Regulations.