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(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,

(1) In this section and in sections 907 and 908 sections 907, 907A and 908—

“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or, as the case may be, section 907 or 908 section 907, 907A or 908;

“third party” means a person whose identity has been furnished to an authorised officer by a financial institution in compliance with a notice issued under section 907 or an order made under section 908.

(2) For the purposes of complying with provisions with respect to the exchange of information contained in the arrangements in the arrangements or in the Convention, sections 900, 901, 902, 902A, 902A, 905, 906A, 907 and 907, 907A and 908 shall, subject to subsection (3), have effect—

(3) Where sections 902A, 905, 907 and 907, 907A and 908 have effect by virtue only of this section, they shall have effect as if the references in those sections to—