Taxes Consolidation Act, 1997 (Number 39 of 1997)
[1]>
901Power to require delivery of books and papers relating to tax.
[ITA67 s539; FA74 s86 and Sch2 PtI; CTA76 s147(1) and (2)]
(1) Any person who has custody or possession of any books or papers relating to income tax or corporation tax shall, within one month next after notice in writing from the Revenue Commissioners requiring that person to do so, deliver such books or papers to the person named in the notice and, if the first-mentioned person fails to do so, that person shall incur a penalty of £50 for every such offence.
(2) The receipt of the person named in the notice shall be a sufficient discharge to the person delivering the books or papers.
<[1]
[1]>
901 Application to High Court: production of books, information, etc.
(1) An authorised officer may make an application to a judge for an order requiring a person, to do either or both of the following, namely—
(a) to deliver to the authorised officer, or to make available for inspection by the authorised officer, such books, records or other documents as are in the person’s power, possession or procurement and as contain, or may (in the authorised officer’s opinion formed on reasonable grounds) contain, information relevant to a liability in relation to the person,
(b) to furnish to the authorised officer such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such liability,
and which are specified in the application.
(2) Where the judge, to whom an application is made under subsection (1), is satisfied that there are reasonable grounds for the application being made, that judge may, subject to such conditions as he or she may consider proper and specify in the order, make an order requiring the person to whom the application relates—
(a) to deliver to the authorised officer, or to make available for inspection by the authorised officer, such books, records or other documents, and
(b) to furnish to the authorised officer such information, explanations and particulars,
as may be specified in the order.
[3]>
(3) Nothing in this section shall oblige a person who is carrying on a profession to furnish any information, explanations or particulars relating to a client to an authorised officer, or to deliver to, or make available for inspection by, an authorised officer any books, records or other documents relating to the client, without the consent of the client, other than such—
(a) as pertain to the payment of fees to the person carrying on the profession or to other financial transactions of the person carrying on the profession, or
(b) as are otherwise material to the liability in relation to the person carrying on the profession,
and in particular that person shall not be required to disclose any information or professional advice of a confidential nature given to the client.
<[3]
[3]>
(3) 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).
<[3]
[2]>
(4) Where in compliance with an order made under subsection (2), a person makes available for inspection by an authorised officer, books, records or other documents, the person shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.
(5) Where in compliance with an order made under subsection (2), a person makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.
<[2]
<[1]