Finance Act, 1976
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Inspection of documents and records. |
34.—(1) In this section— | |
“an authorised officer” means an inspector or other officer of the Revenue Commissioners authorised by them to exercise the powers conferred by this section; | ||
“trade” means any trade or business (other than banking business within the meaning of the Central Bank Act, 1971 ). | ||
(2) An authorised officer may at all reasonable times enter any premises or place where any trade is carried on or anything is done in connection with the trade and— | ||
(a) may require the owner or manager of the premises or place or any person on the premises or in that place who is employed by the person carrying on the trade to produce any books, records, accounts or other documents relating to the trade and may remove and retain any such books, records, accounts or other documents for such period as may be reasonable for their examination, | ||
(b) may examine any such books, records, accounts or other documents and may take copies of or extracts from the books, records, accounts or other documents, | ||
(c) may examine any property listed in any balance sheets, stock sheets or other such statements, | ||
(d) may require the owner or manager of the premises or place or any person on the premises or in that place, who is employed by the person carrying on the trade, to give to the inspector or authorised officer all reasonable assistance. | ||
(3) A person shall not wilfully obstruct or delay an authorised officer in the exercise of his powers under this section. | ||
(4) A person who contravenes subsection (3) or does not comply with a requirement of an authorised officer under this section shall be liable to a penalty of £500. | ||
(5) When exercising any powers conferred by this section, an authorised officer shall, if so requested by any person affected, produce to that person a certificate of the Revenue Commissioners stating that he is authorised to exercise the powers so conferred. |