3. Regulation 3 of the Principal Regulations are amended by substituting the following for paragraph (1):

“(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;

‘basic Regulation’ means Regulation (EC) No. 638/2004 of the European Parliament and of the Council of 31 March 2004^*;

^* OJ No. L102 of 7 April 2004, p.1

‘Community Regulations’ means the basic Regulation and Commission Regulation (EC) No. 1982/2004 of 18 November 2004^*;

^* OJ No. L343 of 19 November 2004, p.3

‘Member State’ means a Member State of the European Community;

‘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 5 to 14 of that Regulation;

‘officer of statistics’ has the meaning assigned to it by the Statistics Act 1993 (No. 21 of 1993);

‘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 7 (1) of the basic Regulation.”.