S.I. No. 703/2005 - District Court (Taxes Consolidation Act 1997) (Amendment) Rules 2005

1. These rules may be cited as the District Court (Taxes Consolidation Act 1997)(Amendment) Rules 2005.

2. These rules shall come into operation on the 7

th

day of December 2005 and shall be read together with all other District Court Rules for the time being in force.

3. The District Court Rules 1997 (

SI No. 93 of 1997

) shall be amended by the substitution in sub-rule (7) of rule 2 of Order 38 for the words “has been or is or was about to be committed” of the words “has been or is about to be committed”.

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

No.38.12

Schedule B

0.38, r.2(7)

AN CHUIRT DUICHE COURT

THE DISTRICT

*

District Court Area of

*

Dublin Metropolitan District

District No.

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 or collection of tax, is being, has been, or is 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.

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

No.38.13

Schedule B

0.38, r.2(7)

AN CHUIRT DUICHE COURT

THE DISTRICT

*

District Court Area of

*

Dublin Metropolitan District

District No.

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 above-named 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 or collection of tax, is being, has been, or is 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

Given this 12

th

day of September 2005

Miriam Malone

Chairperson

John P Brophy

Mary C Devins

Thomas E O'Donnell

Fiona Twomey

Damien Colgan

Elizabeth Hughes

Secretary

I concur in the making of the foregoing rules

Dated this 9

th

day of November 2005

Michael McDowell

Minister for Justice, Equality and Law Reform

EXPLANATORY NOTE

(This does not form part of the instrument and does not purport to be a legal interpretation)

These Rules amend the wording of the Order 38, rule 2(7) and forms 38.12 and 38.13.

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SI 703 of 2005

District Court (Taxes Consolidation Act 1997) (Amendment) Rules 2005

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:-