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“auditor” means a person who is qualified, for the purposes of Part X of the Companies Act, 1990 Part 6 of the Companies Act 2014, for appointment as auditor of a company, or any other person whom the Revenue Commissioners consider suitable, having regard to his or her qualifications or experience, for appointment as an authorised officer;

(2) An authorised officer, having regard to Chapter 4 of Part 8, may at all reasonable times enter any premises or place of business of a relevant deposit taker for the purposes of auditing for a year of assessment—

(I) a declaration mentioned in section 246A(3)(b)(ii)(III) or 263, section 246A(3)(b)(ii)(III), 263 or 263A,

(III) as respects a case within paragraph (b)(ii)(I) or (b)(ii)(II) of subsection (3) of section 246A, the tax reference number referred to in subsection (4) of that section,

“amount on account of appropriate tax”, “appropriate tax”, “deposit”, “interest”, “relevant deposit taker”, “relevant interest” and “return” have, respectively, the meaning assigned to them by section 256(1);

(2) An authorised officer, having regard to Chapter 4 of Part 8, may at all reasonable times enter any premises or place of business of a relevant deposit taker for the purposes of auditing for a year of assessment—

(II) the number referred to in paragraph (f)(ii) or (h)(ii) of the definition of “relevant deposit” in section 256, or

(a) examine the procedures put in place by the relevant deposit taker for the purpose of ensuring compliance by the relevant deposit taker with its obligations under section 257(2), and

(I) a declaration mentioned in section 246A(3)(b)(ii)(III) or 263, section 246A(3)(b)(ii)(III), 263 or 263A,

(I) a declaration mentioned in section 246A(3)(b)(ii)(III) or 263, section 246A(3)(b)(ii)(III), 263 or 263A,

“associated company”, in relation to a relevant deposit taker, means a company which is itself a relevant deposit taker and which is the relevant deposit taker’s associated company within the meaning of section 432;