46.— (1) The following persons are authorised officers for the purposes of this Act:

(a) any officer of Customs and Excise;

(b) an auditor appointed by the Agency with the consent of F159[the Minister and the Minister for Transport];

F159[(c) any other person including an officer of the Minister or the Agency appointed to be an authorised officer by the Minister or including an officer of the Minister for Transport appointed to be an authorised officer by the Minister for Transport, as the case may be,]

(2) An appointment under subsection (1)(b) or (c) may, subject to subsection (3), be for a fixed period for the purposes of all or any of the provisions of this Act.

(3) Where the exercise of the powers conferred under section 47 or section 48 relate to a relevant activity of the Agency, such powers may not be exercised by a person appointed by the Agency or an officer of the Agency.

(4) A person appointed to be an authorised officer under subsection (1)(b) or (c) shall, on appointment, be provided with a certificate of appointment issued—

(a) in the case of a person appointed under subsection (1)(b), by the Agency, and

(b) in the case of a person appointed under subsection (1)(c), F159[by the Minister or the Minister for Transport, as the case may be].

(5) An authorised officer, when exercising a power conferred on him or her by this Act shall, if requested by a person affected by the exercise of such power, produce the certificate of his or her appointment to that person.

(6) An appointment under this section as an authorised officer ceases—

(a) if made by the Agency, on the Agency revoking the appointment,

(b) if made by the Minister, on the Minister revoking the appointment,

F160[(ba) if made by the Minister for Transport, on the Minister for Transport revoking the appointment,]

(c) if for a fixed period, on the expiry of that period, or

(d) if the person is an officer of Customs and Excise or an officer of the Minister or the Agency, on that person ceasing to be such officer.

(7) A person who immediately before the commencement of this section was an authorised officer under the European Communities (Minimum Stocks of Petroleum Oils) Regulations 1995 (S.I. No. 96 of 1995) is deemed to have been appointed under this section.