Córas Beostoic agus Feola (Amendment) Act, 1988
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Amendment of section 31 of Principal Act. |
6.—Section 31 of the Principal Act is hereby amended by the insertion of the following subsections: | |
“(2) A record kept by a person pursuant to subsection (1) of this section that is in his power or control and, in the case of any such record that has been given by the person to another person, any copy thereof that is in the power or control of the first-mentioned person shall be retained in his power or control for a period of 4 years from the date of the latest transaction to which the record relates: | ||
Provided that this section shall not apply to records of a company that have been disposed of in accordance with section 305 (1) of the Companies Act, 1963 . | ||
(3) A person who contravenes subsection (1) or (2) of this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or both.”. |