S.I. No. 586/2004 - District Court (Taxes Consolidation Act 1997) (Amendment) Rules, 2004

1. These rules may be cited as the District Court (Taxes Consolidation Act 1997) (Amendment) Rules 2004.

2. These rules shall come into operation on the 6th day of October 2004 and shall be read together with all other District Court Rules for the time being in force.

3. The District Court Rules 1997 (

S.I. No. 93 of 1997

) shall be amended by the substitution for sub-rules (7), (8) and (9) of rule 2 of Order 38 of the following

“(7) An application by an authorised officer of the Revenue Commissioners under the provisions of section 908A of

the Taxes Consolidation Act 1997

as inserted by

section 207

of the

Finance Act, 1999

, and as amended by

section 68

of the

Finance Act 2000

, by

section 132

of the

Finance Act 2002

and by

section 88

of the

Finance Act 2004

, shall be by information on oath and in writing, in the Form 38.12, Schedule B. Such application shall be made to a District Court Judge assigned to the District Court District wherein the offence in question is alleged is being, has been or is or was about to be committed, or where the financial institution in respect of which the order is sought is located, and may be heard otherwise than in public.

(8) The order of the Court granting the application shall be in the Form 38.13, Schedule B, which shall, unless the Court otherwise directs, be served upon the relevant financial institution three clear days before the order is to be obeyed. Service may be effected by delivering a copy of the order to the office of the financial institution wherein the relevant books or records or other documents or documentation are kept”.

4. The Forms numbered 38.12 and 38.13 in Schedule 1 hereto shall be substituted for the Forms of the same number in Schedule B to the District Court Rules, 1997 (

S.I. No. 93 of 1997

).

SCHEDULE 1

Schedule B O.38, r.2(7)

No. 38.12

AN CHÚIRT DÚICHE

THE DISTRICT COURT

*District Court Area of

District No.

*Dublin Metropolitan District

TAXES CONSOLIDATION ACT, 1997

section 908A as amended

INFORMATION IN SUPPORT OF APPLICATION FOR ORDER TO INSPECT AND TAKE COPIES OF ENTRIES IN BOOKS OR RECORDS

THE INFORMATION of ............................................................ ..................

of ............................................................ .......................................................

Who says on oath—

I am an authorised officer of the Revenue Commissioners. I make this application with the consent in writing of a Revenue Commissioner.

I believe that there are reasonable grounds for suspecting that an offence (falling within the provisions of the Acts as defined by section 908A of

the Taxes Consolidation Act 1997

as amended by

section 132

of the

Finance Act 2002

) which would result (or but for its detection would have resulted) in serious prejudice to the proper assessment and collection of tax, is being, has been or is or was about to be committed *(in the daid district) (having regard to the amount of a liability in relation to any person which might be, or might have been, evaded but for the detection of the relevant facts) and that there is material in the possession of............................................................ ................ a financial institution, at........................................... *(in the said districts) which is likely to be of substantial value (whether by itself or together with other material) to the investigation of the relevant facts.

The basis for my so believing is as follows:—

And I hereby apply for an order under the provisions of section 908A of

the taxes Consolidation Act 1997

, as inserted by

section 207

of the

Finance Act 1999

and as amended by

section 68

of the

Finance Act 2000

, by

section 132

of the

Finance Act 2002

and by

section 88

of the

Finance Act 2004

that I, the applicant, be authorised to inspect and take copies of any entries in the books, records or other documents of the said......................................a financial institution, and any documentation associated with or relating to an entry in such books, records or other documents at.............................. * (within said district) for the purposes of investigation of the relevant facts.

Signed.....................................

Informant

SWORN

before me this day of 20

Signed.....................................

Judge of the District Court

*Delete inapplicable words

Schedule B 0.38, r.2(8)

No. 38.13

AN CHÚIRT DÚICHE

THE DISTRICT COURT

*District Court Area of

District No.

*Dublin Metropolitan District

TAXES CONSOLIDATION ACT 1997

section 908A as amended

ORDER TO INSPECT AND TAKE COPIES OF ENTRIES IN BOOKS OR RECORDS

............................................................ ............................................... Applicant

of

UPON HEARING an application made to me on this date by the abovenamed Applicant, an authorised officer of the Revenue Commissioners for an order under the provisions of section 908A of

the Taxes Consolidation Act 1997

, as inserted by

section 207

of the

Finance Act 1999

and as amended by

section 68

of the

Finance Act 2000

, by

section 132

of the

Finance Act 2002

and by

section 88

of the

Finance Act 2004

.

AND BEING SATISFIED that there are reasonable grounds for suspecting

that an offence (falling within the provisions of the Acts as defined by section 908A of

the Taxes Consolidation Act 1997

as amended by

section 132

of the

Finance Act 2002

) which would result (or but for its detection would have resulted) in serious prejudice to the proper assessment and collection of tax, is being, has been or is or was about to be committed *(in the said district) (having regard to the amount of a liability in relation to any person which might be, or might have been, evaded but for the detection of the relevant facts)

and that there is material in the possession of........................................ a financial institution, at ......................................... *(in the said district) which is likely to be of substantial value (whether by itself or together with other material) to the investigation of the relevant facts;

IT IS HEREBY ORDERED pursuant to the said section 908A of

the Taxes Consolidation Act 1997

as inserted by

section 207

of the

Finance Act 1999

and as amended by

section 68

of the

Finance Act 2000

, by

section 132

of the

Finance Act 2002

and by

section 88

of the

Finance Act 2004

that the applicant be authorised to inspect and take copies of any entries in books, records or other documents of.................................................... and any documentation associated with or relating to an entry in such books, records or other documents, for the purposes of investigation of the relevant facts.

Dated this.................day of .................................20........

....................................................

Judge of the District Court

*Delete inapplicable words.

GIVEN this 26th day of July, 2004.

Peter Smithwick

Chairman

Uinsin Mac Gruairc

John P Brophy

Mary C Devins

Thomas E O'Donnell

Hugh O'Neill

David Kelly

Noel Rubotham

Elizabeth Hughes

Secretary

I concur in the making of the foregoing rules

Dated this 29th day of September, 2004.

MICHAEL McDOWELL,

Minister for Justice, Equality and Law Reform.

EXPLANATORY NOTE.

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

These Rules amend Rule 2, sub-rules (7), (8) and (9) Order 38 of the District Court Rules 1997 (

S.I. No. 93 of 1997

) and prescribe procedures under section 908A of

the Taxes Consolidation Act 1997

, as inserted by

section 207

of the

Finance Act 1999

and as amended by

section 68

of the

Finance Act 2000

, by

section 132

of the

Finance Act 2002

and by

section 88

of the

Finance Act 2004

, whereby an authorised officer of the Revenue Commissioners may make application on oath and in writing to the District Court to inspect and take copies of books or records held in financial institutions where he/she suspects that there are reasonable grounds to suspect that an offence in serious prejudice to the proper assessment and collection of tax is being, or has been or is or was about to be committed and where such information is likely to be of substantial value to the investigateion.

STATUTORY INSTRUMENTS.

S.I. No. 586 of 2004

.

DISTRICT COURT (TAXES CONSOLIDATION ACT 1997) (AMENDMENT) RULES, 2004.

S.I. No. 586 of 2004

.

DISTRICT COURT (TAXES CONSOLIDATION ACT 1997) (AMENDMENT) RULES, 2004.

The District Court Rules Committee, in exercise of the powers conferred on them by

section 91

of the

Courts of Justice Act, 1924

,

section 72

of the

Courts of Justice Act, 1936

,

section 17

of the

Interpretation Act, 1937

[as applied by

section 48

of the

Courts (Supplemental Provisions) Act, 1961

] and

section 34

of the

Courts (Supplemental Provisions) Act, 1961

, do hereby, with the concurrence of the Minister for Justice, Equality and Law Reform, make the following rules of court:—