Finance Act, 1993
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Records. |
60.—(1) (a) The Minister and a licensing authority may each establish and maintain records in relation to licences under the Act of 1952, trade licences under section 21 of the Finance (No. 2) Act, 1992 , driving licences under Part III of the Act of 1933 and driving licences and provisional licences under Part III of the Act of 1961. | |
(b) Records established under this section may contain information derived from registers established under section 6 of the Act of 1920 and shall contain such other information in relation to the licences aforesaid, the holders of the licences, the duties of excise payable thereon and the vehicles licensed under the Act of 1952 as the Minister may determine. | ||
(c) Records referred to in paragraph (a) shall be established and maintained in such form as the Minister may determine including a form that is not legible if it is capable of being converted into a legible form. | ||
(2) A licensing authority shall furnish to the Minister or another licensing authority such information, in such form and at such times as he directs for the purpose of the establishment and maintenance by him or it of records under this section. | ||
(3) An officer of a Minister of the Government, a licensing authority or the competent authority for licensing vehicles and drivers of vehicles in another Member State of the European Communities, an officer of the Revenue Commissioners, a member of the Garda Síochána or such (if any) other persons as may be prescribed shall have access to and may inspect and examine records established under this section and may— | ||
(a) take, or be supplied by the Minister or the licensing authority concerned, as may be appropriate, with, such information from the records as the officer, member or other person aforesaid may reasonably require, and | ||
(b) take, or be supplied by the Minister or the licensing authority concerned, as may be appropriate, with, such copies of records maintained by the Minister or the authority, as the case may be, or of such extracts from such records as the officer, member or other person aforesaid may reasonably require. |