(1) Despite any provision in any other law, where the judge to whom an application under section 54 is made is satisfied—
(a) of the matters referred to in section 54(2)(d); and
(b) that there are reasonable grounds for believing that it is in the public interest to allow access to the information or documents to which the application relates, having regard to the benefit likely to accrue to the investigation if the access is obtained,
the judge may, subject to such conditions as the judge considers advisable in the public interest, order the Comptroller of Inland Revenue—
(c) to allow the Director of Public Prosecutions or any other person named in the order access to all such information and documents and to examine them; or
(d) where the judge considers it necessary in the circumstances to produce all such information and documents to a person referred to in paragraph (c) above and allow such person to remove the information and documents from the possession of that person, within such period as the judge may specify after the expiration of 7 days following the service of the order on the Comptroller of Inland Revenue under subsection (2).
(2) A copy of an order made by a judge under this section shall be served on the Comptroller of Inland Revenue in such manner as the judge directs.
(3) A judge who makes an order under this section may, on application of the Comptroller of Inland Revenue or of the Director of Public Prosecutions, extend the period within which the order is to be complied with.