Stamp Duties Consolidation Act 1999 section 128

Rolls, books, etc, to be open to inspection

Section 128 gives Revenue the power to require any person to supply information and produce documents that may be relevant to establishing a stamp duty liability or uncovering fraud, negligence or omission in relation to stamp duty.

• "Document" is broadly defined and includes instruments, rolls, books, records, records of entries, and information stored by electronic or mechanical means, whether or not in legible form.
• A person who is a party to an instrument, or who has custody or control of a relevant document, must respond to a written Revenue request within 14 days by providing the information sought and allowing inspection.
• Refusal is treated as a failure to comply under TCA 1997 s 1078 and, if it continues after conviction, attracts a further fine of up to €125 for every day the refusal continues.
• It is a good defence to show that the person is required or entitled by law to refuse the request — for example, where legal professional privilege applies.