Disclosure of Certain Information For Taxation and Other Purposes Act, 1996
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Amendment of section 18 (information to be furnished by financial institutions) of Finance Act, 1983. |
10.— Section 18 of the Finance Act, 1983 , is hereby amended by the insertion of the following subsection after subsection (4): | |
“(4A) (a) Where— | ||
(i) a copy of any affidavit and exhibits grounding an application under subsection (2) or (4) and any order made under subsection (3) or (4) are to be made available to any of the persons referred to in subsection (2) or any of those persons' solicitor, or to the financial institution, as the case may be, and | ||
(ii) the judge is satisfied on the hearing of the application that there are reasonable grounds in the public interest that such copy of an affidavit, exhibits or order, as the case may be, should not include the name or address of the authorised officer, | ||
such copy, copies or order shall not include the said name or address. | ||
(b) If, upon any application to the judge to vary or discharge an order made under the provisions of this section, it is desired to cross-examine the deponent of any affidavit filed by or on behalf of the authorised officer and the judge is satisfied that there are reasonable grounds in the public interest to so order, the judge shall order either or both of the following: | ||
(i) that the name and address of the authorised officer shall not be disclosed in court, and | ||
(ii) that such cross-examination shall only take place in the sight and hearing of the judge and in the hearing only of all other persons present at such cross-examination.”. |