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(23)(a)Section 851A shall apply to a nominated officer, or a person who was formerly a nominated officer, as it applies to an authorised officer, subject to the modification that references to a ‘Revenue officer’ in—

(b) Paragraph (a)(iv) shall not operate to permit the due disclosure in the course of duties of taxpayer information (within the meaning of section 851A) by a service provider (within the said meaning) to a nominated officer or a person who was formerly a nominated officer.

“authorised officer” means an authorised officer within the meaning of section 905;

“records” has the same meaning as it has in section 905;

(12) A nominated officer shall not, without the consent of the occupier, enter any premises, or that portion of any premises, which is occupied wholly and exclusively as a private residence, except on production by an authorised officer of a warrant issued under subsection (2A) of section 905 in which the nominated officer is named pursuant to paragraph (c) of that subsection.

(24) This section shall apply in respect of periods (within the meaning of section 1077F) beginning on or after 1 January 2024.