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Number 47 of 1998
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COMPTROLLER AND AUDITOR GENERAL AND COMMITTEES OF THE HOUSES OF THE OIREACHTAS (SPECIAL PROVISIONS) ACT, 1998
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ARRANGEMENT OF SECTIONS
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Section
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1.
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Interpretation.
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2.
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Examinations and investigations by Comptroller in relation to assessment and collection by Revenue Commissioners of income tax payable by certain financial institutions on certain payments of interest by them.
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3.
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Power of Comptroller to obtain evidence.
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4.
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Privileges and immunities of witnesses, etc., before Comptroller or auditor.
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5.
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Non-admissibility in criminal proceedings of evidence given to Comptroller or auditor.
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6.
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Evidence on oath to Comptroller.
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7.
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Power of auditor to require information as to persons interested in shares or debentures.
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8.
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Powers of auditor regarding related companies, etc.
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9.
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Production of documents and evidence to auditor.
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10.
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Search and entry.
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11.
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Privilege of members, etc., of Public Accounts Committee.
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12.
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Privilege of Comptroller.
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13.
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Disclosure of information to Comptroller.
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14.
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Directions, etc., of High Court.
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15.
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Assessors.
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16.
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Protection of privacy of certain meetings of committees.
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17.
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Provisions in relation to offences.
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18.
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Expenses of Comptroller, auditor and Committee.
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19.
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Amendment of Act of 1997.
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20.
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Amendment of Act of 1997 in relation to Committee.
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21.
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Amendment of Comptroller and Auditor-General Act, 1923.
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22.
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Restriction of Freedom of Information Act, 1997.
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23.
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Expenses.
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24.
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Short title and collective citation.
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Acts Referred to
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Committees of the Houses of the Oireachtas (Compellability, Privileges and Immunities of Witnesses) Act, 1997
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1997, No. 17
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Oireachtas (Privilege and Procedure) Act, 1976
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1976, No. 10
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Companies Act, 1990
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1990, No. 33
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Companies Acts, 1963 to 1990
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Comptroller and Auditor-General Act, 1923
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1923, No. 1
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Comptroller and Auditor General (Amendment) Act, 1993
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1993, No. 8
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Corporation Tax Act, 1976
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1976, No. 7
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Exchequer and Audit Departments Act, 1866
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1866, c. 39
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Exchequer and Audit Departments Act, 1921
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1921, c. 52
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Finance Act, 1986
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1986, No. 13
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Freedom of Information Act, 1997
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1997, No. 13
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Income Tax Act, 1967
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1967, No. 6
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Taxes Consolidation Act, 1997
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1997, No. 39
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Waiver of Certain Tax, Interest and Penalties Act, 1993
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1993, No. 24
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Number 47 of 1998
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COMPTROLLER AND AUDITOR GENERAL AND COMMITTEES OF THE HOUSES OF THE OIREACHTAS (SPECIAL PROVISIONS) ACT, 1998
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AN ACT TO PROVIDE FOR THE EXAMINATION AND INVESTIGATION BY THE COMPTROLLER AND AUDITOR GENERAL OF THE ASSESSMENT AND COLLECTION BY THE REVENUE COMMISSIONERS DURING SUCH PERIOD AS MAY BE SPECIFIED BY DÁIL ÉIREANN BY RESOLUTION OF AMOUNTS REPRESENTING INCOME TAX THAT WERE REQUIRED BY LAW TO BE DEDUCTED BY CERTAIN FINANCIAL INSTITUTIONS FROM INTEREST PAYABLE BY THEM ON CERTAIN DEPOSITS OF MONEY WITH THEM AND PAID TO THE COLLECTOR-GENERAL, TO AMEND THE
COMMITTEES OF THE HOUSES OF THE OIREACHTAS (COMPELLABILITY, PRIVILEGES AND IMMUNITIES OF WITNESSES) ACT, 1997
, AND TO PROVIDE FOR RELATED MATTERS. [16th December, 1998]
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BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:
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