District Court Rules

Disclosure by Financial Institutions

On 25 August 2000 new District Court rules came into effect in relation to Section 908A Taxes Consolidation Act 1997 (Revenue Offence: power to obtain information from Financial Institutions). The new rules were made to cater for changes made to Section 908A TCA 1997 by Section 68(d) Finance Act 2000. Section 908A has been extended to cover all types of financial institutions and all types of information/records held by financial institutions, in relation to the person or persons in respect of whom a Court order for disclosure is obtained under that section. (There are several applications for such orders pending at present.)