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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
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908B. Application to High Court seeking order requiring information: associated institutions.

(1) In this section -

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

"associated institution", in relation to a financial institution, means a person that -

(a) is controlled by the financial institution (within the meaning of section 432), and

(b) is not resident in the State;

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

"books, records or other documents" includes -

(a) any records used in the business of an associated institution, or used in the transfer department of an associated 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 automa

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