Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 19 July 2009 - onwards
  Version 3 of 3    

904E. Power of inspection: claims by authorised insurers.

(1) In this section -

"authorised insurer" -

(a) subject to paragraph (b), has the same meaning as in section 470,

(b) in relation to a claim made under section 470B(6)(b)(ii), has the same meaning as in section 470B;

"authorised officer" means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section.

(2) An authorised officer may at all reasonable times enter any premises or place of business of an authorised insurer for the purpose of auditing for a year of assessment claims made by the authorised insurer under section 470(3)(b)(ii) or 470B(6)(b)(ii).

(3) Without prejudice to the generality of subsection (2), the authorised officer may -

(a) examine the procedures put in place by the authorised insurer in relation to the vouching of claims referred to in that subsection, and

(b) check a sample of the cases in respect of which such a claim has been made to determine whether the procedures referred to in paragraph (a) h

Comparing proposed amendment...