Chapter 4 of Part 38 of the Principal Act is amended by inserting the following after section 908A:
"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
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