Commissioners For Oaths (Ireland) Act, 1872

Affirmation to be equivalent to oath.

9. Any person making an affidavit before any Commissioner so as aforesaid appointed under this Act may, instead of an oath, make a solemn affirmation or declaration in all cases in which he is now by law entitled to substitute such solemn affirmation or declaration for an oath; and for all the purposes of this Act, including a prosecution for perjury, such solemn affirmation or declaration shall be deemed to be the same as an oath.