Taxes Consolidation Act 1997 section 1096B

Evidence of computer stored records in court proceedings etc.

Section 1096B enables the Revenue Commissioners to copy, digitise, and store tax records electronically, and to use authenticated copies as evidence in legal proceedings.

• Revenue may make legible copies of original tax records or store them electronically, and may then destroy the originals where they are deteriorating, inconvenient to store, or technically obsolete.
• A legible copy made under this process is treated as an original record for all purposes of the section.
• A copy record accompanied by a signed certificate from a Revenue officer is admissible as evidence in legal proceedings and is presumed to be a true copy unless the contrary is shown.
• A signed certificate confirming that a thorough search found no record of an event is evidence that the event did not occur, unless the court is not satisfied with the reliability of the record-keeping system.