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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2002 - onwards
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904G. Power of inspection: claims by qualifying insurers.

(1) In this section -

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

"qualifying insurer" and "qualifying long-term care policies" have the same meanings respectively as in section 470A.

(2) An authorised officer may at all reasonable times enter any premises or place of business of a qualifying insurer for the purpose of auditing for a year of assessment claims made by the qualifying insurer under section 470A(8)(b)(ii).

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

(a) examine the procedures put in place by the qualifying 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) have been observed in practice and whether they are adequate.

(4) An authorised officer may requ

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