Disclosure of Certain Information For Taxation and Other Purposes Act, 1996
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Meaning of “bank” and “banker” in Bankers' Books Evidence Act, 1879. |
13.—For the purposes of the Bankers' Books Evidence Act, 1879 , “bank” and “banker” in section 9 (1) (inserted by section 2 of the Bankers' Books Evidence (Amendment) Act, 1959 ) of the said Bankers' Books Evidence Act, 1879, shall include the following: | |
(a) any credit institution not being a credit institution authorised by the Central Bank of Ireland which provides services in the State pursuant to Council Directive 89/646/EEC(1) ) of 15.12.1989; | ||
(b) a society which is registered as a credit union under the Industrial and Provident Societies Acts, 1893 to 1978, by virtue of the Credit Union Act, 1966 ; | ||
(c) a member firm for the purposes of the Stock Exchange Act, 1995 ; | ||
(d) an investment business firm for the purposes of the Investment Intermediaries Act, 1995 ; | ||
(e) a person authorised to carry on moneybroking business under section 110 of the Central Bank Act, 1989 ; | ||
(f) a person providing foreign currency exchange services; | ||
(g) a life assurance undertaking which is the holder of an authorisation under the Insurance Acts, 1909 to 1990, or under regulations made under the European Communities Act, 1972 , or which is the holder of an authorisation from another Member State of the European Communities and operating on an establishment basis in the State; | ||
(h) a person providing a service in financial futures and options exchanges within the meaning of section 97 of the Central Bank Act, 1989 ; and | ||
(i) any person or body prescribed by the Minister for Finance, following consultation with the Minister for Justice, by order under this section. | ||