Pat Carey (Dublin North West, Fianna Fail)

Paragraphs (g) to (i) amend section 906(a) which permits access by the Revenue Commissioners to information held by financial institutions, section 908(a) which enables them to obtain a District Court order to access information in a financial institution to enable them to investigate an offence and 908(b) which enables the Revenue Commissioners to apply to the High Court for an order requiring a financial institution to supply information held by a foreign entity over which it has control. The purpose is to include financial institutions authorised in another member state.