The Principal Act is amended by the insertion of the following sections after section 3B (inserted by section 39 of the Social Welfare Law Reform and Pensions Act 2006):

"3C. Admissibility of certain documents in proceedings for an offence.

(1) In proceedings for an offence under this Act consisting of a contravention of subsection (1) or (2) of section 58A -

(a) a payroll document, or a document that purports to be a payroll document, shall be admissible as evidence of the matters specified in the document,

(b) a document (other than a payroll document) prepared or kept in the ordinary course of business, or that purports to have been prepared or kept in the ordinary course of business, by a person who had, or may reasonably be considered to have had, personal knowledge of the matters specified in the document shall be admissible as evidence of the matters specified in the document, and

(c) a document that purports to be a reproduction in legible form of a document to which paragraph (a) or (b) applies stored in non-legible form shall be admissible as evidence of the matters specified therein, if the court before which the proceedings have been brought is satisfied that it was reproduced in the course of the normal operation of the reproduction system concerned.

(2) Subsection (1)(b) and subsection (1)(c) (in so far as it relates to a document to which subsection (1)(b) applies) shall not apply to a document -