Finance Act, 1992

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Amendment of section 18 (inspection and removal of records) of Principal Act.

181.—Section 18 of the Principal Act is hereby amended—

(a) in paragraph (a) of subsection (1)—

(i) by the insertion of the following subparagraph (iia) after subparagraph (ii):

“(iia) may, if he has reason to believe that a person is carrying or has in his possession any records which may be required as evidence in criminal proceedings in accordance with section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983 , in relation to the tax, request the person to produce any such records, and if that person should fail to do so, the authorised officer or a member of the Garda Síochána may search that person:

Provided that—

(A) the officer or the member of the Garda Síochána conducting the search shall ensure, as far as practicable, that the person understands the reason for the search,

(B) the search is conducted with due regard to the privacy of that person,

(C) the person being searched shall not be searched by an officer or member of the Garda Síochána of the opposite sex, and

(D) the person being searched shall not be requested to remove any clothing other than headgear or a coat, jacket, glove or a similar article of clothing.”,

(ii) by the deletion in paragraph (iii) of “for the recovery of a penalty”,

(iii) by the insertion in paragraph (iv) after “supplies” of “, intra-Community acquisitions”,

(iv) by the insertion in paragraph (v) after “all reasonable assistance” of “, including providing information and explanations and furnishing documents in connection with the business, as required by the authorised officer”,

and

(b) by the insertion of the following subsections after subsection (1):

“(1A) A taxable person shall, on request from an authorised officer, furnish to that officer, in respect of a specified period, the following information:

(a) the name and address of each of his customers and the total consideration payable in respect of supplies of goods and services made by him to each customer and the tax thereon, and

(b) the name, address and registration number of each of his suppliers and the total consideration payable in respect of goods and services supplied to him from each supplier and the tax thereon.

(1B) In this section ‘records’ means any document, or any other written or printed material in any form, including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form, which a person is required to keep, retain, issue or produce for inspection or which may be inspected under any provision relating to tax.”.