Disclosure of Certain Information For Taxation and Other Purposes Act, 1996

Meaning of “bank” and “banker” in Bankers' Books Evidence Act, 1879.

13.—For the purposes of the Bankers' Books Evidence Act, 1879 , “bank” and “banker” in section 9 (1) (inserted by section 2 of the Bankers' Books Evidence (Amendment) Act, 1959 ) of the said Bankers' Books Evidence Act, 1879, shall include the following:

(a) any credit institution not being a credit institution authorised by the Central Bank of Ireland which provides services in the State pursuant to Council Directive 89/646/EEC(1) ) of 15.12.1989;

(b) a society which is registered as a credit union under the Industrial and Provident Societies Acts, 1893 to 1978, by virtue of the Credit Union Act, 1966 ;

(c) a member firm for the purposes of the Stock Exchange Act, 1995 ;

(d) an investment business firm for the purposes of the Investment Intermediaries Act, 1995 ;

(e) a person authorised to carry on moneybroking business under section 110 of the Central Bank Act, 1989 ;

(f) a person providing foreign currency exchange services;

(g) a life assurance undertaking which is the holder of an authorisation under the Insurance Acts, 1909 to 1990, or under regulations made under the European Communities Act, 1972 , or which is the holder of an authorisation from another Member State of the European Communities and operating on an establishment basis in the State;

(h) a person providing a service in financial futures and options exchanges within the meaning of section 97 of the Central Bank Act, 1989 ; and

(i) any person or body prescribed by the Minister for Finance, following consultation with the Minister for Justice, by order under this section.

(1)OJ No. L 386 of 30.12.1989. p.1.