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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
  Version 9 of 9    

906A. Information to be furnished by financial institutions.

(1) In this section and in sections 907, 907A and 908 -

"the Acts" has the meaning assigned to it by section 1078(1);

"authorised officer" means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or, as the case may be, section 907, 907A or 908;

"books, records or other documents" includes -

(a) any records used in the business of a financial institution, or used in the transfer department of a financial institution acting as registrar of securities, whether -

(i) comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or

(ii) 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 legible form,

(b) every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced,

(c) documents in manuscrip

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