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section 912(1), in paragraph (f) of the definition of “the Acts”

(2) Sections 7, 858, 859, 872(1), 905, 906, 910, 912, 1002, 1078, 1079 and 1093 (in so far as relating to Customs) shall be construed together with the Customs Acts and (in so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.

(3) Sections 7, 811, 858, 859, 872(1), 887, 905, 906, 910 and 912, subsections (2) and (3) of section 928 section 959G, and sections 1001, 1002, 1006, 1078, 1079, 1086, 1093, 1094 and 1095 (in so far as relating to value-added tax) shall be construed together with the Value-Added Tax Consolidation Act 2010.

(5) Sections 7, 8, 811, 858, 859, 872(1), 887, 905, 906, 910, 912, 1002, 1003, 1006, 1078, 1079, 1086 and 1093 (in so far as relating to capital acquisitions tax) and Part 34 (in so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act.

(6) Sections 7, 811, 859, 872(1), 887, 905, 906, 910, 912, 1006, 1078, 1086 and 1093 (in so far as they relate to Part VI of the Finance Act, 1983) shall be construed together with that Part and enactments amending or extending that Part.

(5) (a) Every person who preserves records by any electronic, photographic or other process, when required to do so by a notice in writing from the Revenue Commissioners, shall, within such period as is specified in the notice, not being less than 21 days from the date of service of the notice, supply to the Revenue Commissioners full particulars relating to the process used by that person, including full particulars relating to software (within the meaning of section 912).

“records” means any personnel records relating to the payment of emoluments or the provision of benefits in kind or perquisites, payroll files, wages sheets, certificates of tax-free allowances certificates of tax credits and standard rate cut-off point, tax deduction cards, certificates issued in accordance with regulation 22 of the Income Tax (Employment) Regulations, 1960 (S.I. No. 28 of 1960) Regulation 20 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) revenue payroll notifications (within the meaning of section 983) , including any data (within the meaning of section 912) stored by any means approved under section 887 stored in accordance with section 887 or by any other means or any other information or documents which the authorised officer may reasonably require.