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Disclosure of Certain Information for Taxation and Other Purpose Act, 1996 (No. 25)Introductory TextActs Referred to1. Furnishing of certain information by Revenue Commissioners, etc.2. Amendment of section 32 of Criminal Justice Act, 1994.3. Amendment of section 57 of Criminal Justice Act, 1994.4. Amendment of section 64 of Criminal Justice Act, 1994.5. Amendment of section 184 (assessment in absence of return) of Income Tax Act, 1967.6. Amendment of section 144 (assessment of corporation tax) of Corporation Tax Act, 1976.7. Amendment of section 12 (assessment of duty by Commissioners) of Stamp Act, 1891.8. Amendment of section 39 (assessment of tax) of Capital Acquisitions Tax Act, 1976.9. Amendment of section 104 (assessment and payment of tax) of Finance Act, 1983.10. Amendment of section 18 (information to be furnished by financial institutions) of Finance Act, 1983.11. Amendment of section 19 (chargeability of certain profits or gains) of Finance Act, 1983.12. Anonymity.13. Meaning of "bank" and "banker" in Bankers' Books Evidence Act, 1879.14. Amendment of section 7A of Bankers' Books Evidence Act, 1879.15. Short title.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 30 July 1996 - onwards

14. Amendment of section 7A of Bankers' Books Evidence Act, 1879.

Section 7A (inserted by section 131 of the Central Bank Act, 1989) of the Bankers' Books Evidence Act, 1879, is hereby amended -

(a) by renumbering that provision as subsection (1) of section 7A,

(b) in the said subsection (1), by the insertion after "banker's book" of ", or inspect and take copies of any documentation associated with or relating to an entry in such book," and

(c) by the insertion of the following subsection after subsection (1):

"(2)

(a) Notwithstanding section 10, references to a judge in subsection (1) of this section shall include a reference to a judge of the Circuit Court or of the District Court.

(b) In subsection (1) of this section "documentation" includes information 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 permanent legible form.".

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