917I Digital signatures.
(1) In this section—
“asymmetric cryptosystem” means an algorithm or series of algorithms which provide a secure key pair;
“digital signature” means the transformation of a message by an approved person or an authorised person using an approved asymmetric cryptosystem such that the Revenue Commissioners having possession of the message and the public key in respect of that approved person can accurately determine—
(a) whether the transformation was created using the private key which corresponds to that public key, and
(b) whether the message has been altered since the transformation was made;
“key pair” means a private key and its corresponding public key in an asymmetric cryptosystem such that the public key verifies a digital signature that the private key creates;
“private key” means the key of a key pair used by an approved person to create a digital signature;
“public key” means the key of a key pair used by the Revenue Commissioners to verify a digital signature;
“message” means the information referred to in section 917F(1).
(2) This section shall apply solely for the purposes of affixing an electronic signature to an electronic transmission of information which is required to be included in a return to which this Chapter applies and for no other purpose.
(3) The Revenue Commissioners, or a person or persons appointed in that behalf by the Revenue Commissioners, (in this section referred to as the “certification authority”) shall assign to each approved person a unique key pair.
(4) The certification authority shall ensure that it uses an accurate and reliable system to create a key pair.
(5) The certification authority shall ensure that an approved person is issued with the private key component of that person’s key pair in a secure manner and subject to such conditions as it considers necessary to ensure that the key is not misused.
(6) A private key shall be used by an approved person or an authorised person solely for the purposes of affixing the digital signature referred to in section 917F(1)(c).