Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

They are records of transactions in a bank in written form, which could be used subsequently and would have an evidential quality and could be brought forward as an exception to the hearsay rule once we enact the Bill. As I said previously, it mirrors section 191 of the National Asset Management Agency Act 2009. On reviewing the Bill at this Stage, the Attorney General's office advised that the amendment should be tabled. She calls it an avoidance of doubt provision.

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