44. (1) In this Part—

“agent”, in relation to an AHB, includes a banker, solicitor or auditor to the AHB, and any person who was but is no longer an agent to an AHB;

“bank account” includes an account with any person exempt by virtue of section 7(4) of the Central Bank Act 1971 from the requirement of holding a licence under section 9 of that Act;

“inspector” means a person appointed under section 45(1) to be an inspector for the purposes of this Part;

“investigation” means an investigation under section 46(1);

“investigation report” means a report, in writing, prepared by an inspector following the completion of an investigation;

“officer” includes, in relation to an AHB, a person who was, but is no longer an officer of the AHB;

“premises” includes vessel, aircraft, vehicle and any other means of transport, as well as land and any other fixed or movable structure.

(2) For the purposes of this Part, where records are held or maintained in electronic form, the obligation to produce or provide records includes an obligation to produce or provide those records in a legible and comprehensible printed form.