Taxes Consolidation Act, 1997 (Number 39 of 1997)
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908A Revenue offence: power to obtain information from financial institutions.
(1) In this section—
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“the Acts” means the Waiver of Certain Tax, Interest and Penalties Act, 1993, together with the meaning assigned to it by section 1078(1) and;
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“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;
“books, records or other documents” includes—
(a) any records used in the business of a financial institution, or used in the transfer department of a financial institution acting as registrar of securities, whether—
(i) comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or
(ii) kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form, and
(b) documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process;
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“EEA Agreement” means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;
“EEA state” means a state which is a contracting party to the EEA Agreement;
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“judge” means a judge of the Circuit Court or of the District Court;
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“financial institution” means—
(a) a person who holds or has held a licence under section 9 of the Central Bank Act, 1971, and
(b) a person referred to in section 7(4) of that Act;
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“financial institution” means—
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(a) a person who holds or has held a licence under section 9 of the Central Bank Act, 1971,
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(a) a person who holds or has held a licence under section 9 of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of any other Member State of the European Communities which corresponds to a licence granted under that section,
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(a) a person who holds or has held a licence under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9,
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(b) a person referred to in section 7(4) of the Central Bank Act, 1971, or
(c) a credit institution (within the meaning of the European Communities (Licensing and Supervision of Credit Institutions) Regulations, 1992 (S.I. No. 395 of 1992)) which has been authorised by the Central Bank of Ireland to carry on business of a credit institution in accordance with the provisions of the supervisory enactments (within the meaning of those Regulations);
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“liability” in relation to a person means any liability in relation to tax to which the person is or may be, or may have been, subject, or the amount of such liability;
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“offence” means an offence falling within section 1078(2);
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“offence” means an offence falling within any provision of the Acts;
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“tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.
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(2) If, on application made by an authorised officer, with the consent in writing of a Revenue Commissioner, a judge is satisfied, on information given on oath by the authorised officer, that there are reasonable grounds for suspecting—
(a) that an offence which would result in serious prejudice to the proper assessment or collection of tax is being, has been or is about to be committed (having regard to the amount of a liability in relation to any person which might be evaded but for the detection of the offence), and
(b) that there is material in the possession of a financial institution specified in the application which is likely to be of substantial value (whether by itself or together with other material) to the investigation of the offence,
the judge may make an order authorising the authorised officer to inspect and take copies of any entries in the books, records or other documents of the financial institution for the purposes of investigation of the offence.
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(2) (a) In this subsection “documentation” includes information kept on microfilm, magnetic tape or in any non-legible form (by use of electronics or otherwise) which is capable of being reproduced in a permanent legible form.
(b) If, on application made by an authorised officer, with the consent in writing of a Revenue Commissioner, a judge is satisfied, on information given on oath by the authorised officer, that there are reasonable grounds for suspecting—
(i) that an offence which would result in serious prejudice to the proper assessment or collection of tax is being, has been or is about to be committed (having regard to the amount of a liability in relation to any person which might be evaded but for the detection of the relevant facts), and
(ii) that there is material in the possession of a financial institution specified in the application which is likely to be of substantial value (whether by itself or together with other material) to the investigation of the relevant facts,
the judge may make an order authorising the authorised officer to inspect and take copies of any entries in the books, records or other documents of the financial institution, or of any documentation associated with or relating to an entry in such books, records or other documents, for the purposes of investigation of the relevant facts.
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(2) If, on application made by an authorised officer, with the consent in writing of a Revenue Commissioner, a judge is satisfied, on information given on oath by the authorised officer, that there are reasonable grounds for suspecting—
(a) that an offence, which would result (or but for its detection would have resulted) in serious prejudice to the proper assessment and collection of tax, is being, has been, or is or was about to be, committed (having regard to the amount of a liability in relation to any person which might be, or might have been, evaded but for the detection of the relevant facts), and
(b) that there is material in possession of a financial institution specified in the application which is likely to be of substantial value (whether by itself or together with other material) to the investigation of the relevant facts,
the judge may make an order authorising the authorised officer to inspect and take copies of any entries in the books, records or other documents of the financial institution for the purposes of investigation of the offence.
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(2) (a) In this subsection “documentation” includes information kept on microfilm, magnetic tape or in any non-legible form (by use of electronics or otherwise) which is capable of being reproduced in a permanent legible form.
(b) If, on application made by an authorised officer, with the consent in writing of a Revenue Commissioner, a judge is satisfied, on information given on oath by the authorised officer, that there are reasonable grounds for suspecting—
(i) that an offence, which would result (or but for its detection would have resulted) in serious prejudice to the proper assessment or collection of tax, is being, has been, or is about to be committed (having regard to the amount of a liability in relation to any person which might be, or might have been, evaded but for the detection of the relevant facts), and
(ii) that there is material in the possession of a financial institution specified in the application which is likely to be of substantial value (whether by itself or together with other material) to the investigation of the relevant facts,
the judge may make an order authorising the authorised officer to inspect and take copies of any entries in the books, records or other documents of the financial institution, and any documentation associated with or relating to an entry in such books, records or other documents, for the purposes of investigation of the relevant facts.
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(3) An offence the commission of which, if considered alone, would not be regarded as resulting in serious prejudice to the proper assessment or collection of tax for the purposes of this section may nevertheless be so regarded if there are reasonable grounds for suspecting that the commission of the offence forms part of a course of conduct which is, or but for its detection would be, likely to result in serious prejudice to the proper assessment or collection of tax.
(4) Subject to subsection (5), a copy of any entry in books, records or other documents of a financial institution shall in all legal proceedings be received as prima facie evidence of such an entry, and of the matters, transactions, and accounts therein recorded.
(5) A copy of an entry in the books, records or other documents of a financial institution shall not be received in evidence in legal proceedings unless it is further proved that—
(a) in the case where the copy sought to be received in evidence has been reproduced in a legible form directly by either mechanical or electronic means, or both such means, from a financial institution’s books, records or other documents maintained in a non-legible form, it has been so reproduced;
(b) in the case where the copy sought to be received in evidence has been made (either directly or indirectly) from a copy to which paragraph (a) would apply—
(i) the copy sought to be so received has been examined with a copy so reproduced and is a correct copy, and
(ii) the copy so reproduced is a copy to which paragraph (a) would apply if it were sought to have it received in evidence,
and
(c) in any other case, the copy has been examined with the original entry and is correct.
(6) Proof of the matters to which subsection (5) relates shall be given—
(a) in respect of paragraph (a) or (b)(ii) of that subsection, by some person who has been in charge of the reproduction concerned, and
(b) in respect of paragraph (b)(i) of that subsection, by some person who has examined the copy with the reproduction concerned, and
(c) in respect of paragraph (c) of that subsection, by some person who has examined the copy with the original entry concerned, and may be given either orally or by an affidavit sworn before any commissioner or person authorised to take affidavits.
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