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(6) Notwithstanding anything to the contrary in section 851A, where any question arises as to whether an instrument is a relevant musical instrument for the purposes of this section, the Revenue Commissioners may consult with a relevant person.

(d) in so far as those Acts relate to the keeping of records (within the meaning of section 886) and the making available of such records for inspection, as if such profits or gains were chargeable to income tax.

(c) where an individual to whom relevant profits arise for any year of assessment is an individual to whom a notice under section 959N has been issued, as if such a notice had not been issued, and