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“records” means all records which relate to compliance by an accountable person with obligations under Chapter 8A of Part 6 including all declarations (and accompanying certificates) and notifications which are made, or, as the case may be, given to an accountable person in accordance with that Chapter of that Part and Schedule 2A.

“authorised withholding agent”, “dividend withholding tax”, and “relevant distribution” have, respectively, the meanings assigned to them by section 172A;

(b) an authorised withholding agent who is treated under section 172H as making,

(2) An authorised officer, having regard to Chapter 8A of Part 6, may at all reasonable times enter any premises or place of business of an accountable person for the purposes of auditing a return made by the accountable person under section 172K.