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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 19 December 2020 - onwards
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908E. Order to produce documents or provide information.

(1) In this section and in section 908F -

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

'relevant offence' means -

(a) an offence under section 14 of the Customs Act 2015,

(b) an offence under section 139(5) of the Finance Act 1992,

(c) an offence under section 1056, 1078 or 1078A,

(d) an offence under subsection (1A), (1B) or (3) of section 102 of the Finance Act 1999,

(e) an offence under section 119 of the Finance Act 2001,

(f) an offence under section 79 of the Finance Act 2003,

(g) an offence under section 78 of the Finance Act 2005.

(2) For the purposes of the investigation of a relevant offence, an authorised officer may apply to a judge of the District Court for an order under this section in relation to -

(a) the making available by a person of any particular documents or documents of a particular description, or

(b) the provision by a person of particular information by answer

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