Taxes Consolidation Act, 1997 (Number 39 of 1997)
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902A Application to High Court: information from third party.
(1) In this section—
“the Acts” has the meaning assigned to it by section 1078(1);
“judge” means a judge of the High Court;
“a taxpayer” means any person including a person whose identity is not known to the authorised officer, and a group or class of persons whose individual identities are not so known.
(2) An authorised officer may make an application to a judge for an order requiring a person (other than a financial institution within the meaning of section 906A) 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 a taxpayer,
(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.
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(2A) In making an application under subsection (2), an authorised officer may request the judge to provide that any order made under subsection (4) shall be subject to a condition that, save for the purposes of complying with the order, the existence of or any details of the order shall not be disclosed (whether directly or indirectly) to any person.
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(3) An authorised officer shall not make an application under subsection (2)[5]>, whether or not it includes a request to be made under subsection (2A),<[5] without the consent in writing of a Revenue Commissioner, and without being satisfied—
(a) that there are reasonable grounds for suspecting that the taxpayer, or, where the taxpayer is a group or class of persons, all or any one of those persons, may have failed or may fail to comply with any provision of the Acts,
(b) that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax (having regard to the amount of a liability in relation to the taxpayer, or where the taxpayer is a group or class of persons, the amount of a liability in relation to all or any one of those persons, that arises or might arise from such [6]>failure), and<[6][6]>failure),<[6]
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(ba) that, in a case where the application includes a request made under subsection (2A), there are reasonable grounds for suspecting that a disclosure, referred to in subsection (2A) [8]>would lead to serious prejudice to the proper assessment or collection of tax<[8][8]>is likely to lead to serious prejudice to the proper assessment or collection of tax<[8], and
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(c) that the information—
(i) which is likely to be contained in the books, records or other documents to which the application relates, or
(ii) which is likely to arise from the information, explanations and particulars to which the application relates,
is relevant to the proper assessment or collection of tax.
(4) Where the judge, to whom an application is made under subsection (2), 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.
(5) The persons who may be treated as a taxpayer for the purposes of this section include a company which has been dissolved and an individual who has died.
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(6) Nothing in this section shall oblige any person 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 a client, without the client’s consent, other than such—
(a) as pertain to the payment of fees or other financial transactions, or
(b) as are otherwise material to a liability in relation to the client,
and in particular such person shall not be required to disclose any information or professional advice of a confidential nature.
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(6A) Where in compliance with an order made under subsection (4), 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.
(6B) Where in compliance with an order made under subsection (4), 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.
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(6) 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).
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(7) Every hearing of an application for an order under this section and of any appeal in connection with that application shall be held in camera.
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