Corporation Tax Act, 1976

Information.

153.—The inspector may, for any purpose in connection with the assessment and collection of corporation tax, make use of, or produce in evidence, any returns, correspondence, schedules, accounts, statements or other documents or information to which he or the Revenue Commissioners has had or have had or may have lawful access for the purposes of the Acts relating to any tax or duty under the care and management of the Revenue Commissioners.