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

Amendment of section 7A of Bankers' Books Evidence Act, 1879.

14.—Section 7A (inserted by section 131 of the Central Bank Act, 1989 ) of the Bankers' Books Evidence Act, 1879 , is hereby amended—

(a) by renumbering that provision as subsection (1) of section 7A,

(b) in the said subsection (1), by the insertion after “banker's book” of “, or inspect and take copies of any documentation associated with or relating to an entry in such book,” and

(c) by the insertion of the following subsection after subsection (1):

“(2) (a) Notwithstanding section 10, references to a judge in subsection (1) of this section shall include a reference to a judge of the Circuit Court or of the District Court.

(b) In subsection (1) of this section “documentation” includes information kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a permanent legible form.”.