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(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,

(7) Sections 900 and 901 shall apply to records under this section as if they were books, records or documents within the meaning of section 900.

(1) In this section and in section 901—

“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or as the case may be, section 901;

(2) For the purposes of complying with provisions with respect to the exchange of information contained in the arrangements in the arrangements or in the Convention, sections 900, 901, 902, 902A, 902A, 905, 906A, 907 and 907, 907A and 908 shall, subject to subsection (3), have effect—