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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 24 December 2008 - onwards
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92. Revenue powers.

The Principal Act is amended -

(a) in section 891B(1) by substituting the following for paragraph (a) of the definition of "financial institution":

"(a) a person who holds or has held a licence under section 9 of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of any other Member State of the European Communities which corresponds to a licence granted under that section,",

(b) in section 900 by substituting the following for subsection (4):

"(4) Nothing in this section shall be construed as requiring any person to disclose to an authorised officer -

(a) information with respect to which a claim to legal professional privilege could be maintained in legal proceedings,

(b) information of a confidential medical nature, or

(c) professional advice of a confidential nature given to a client (other than advice given as part of a dishonest, fraudulent or criminal purpose).",

(c) in section 901 by substituting the following for

Comparing proposed amendment...