Taxes Consolidation Act 1997 section 912

Computer documents and records

Section 912 ensures that Revenue's powers to inspect, retain and remove records apply equally to electronically stored data, and that Revenue officers can require reasonable assistance from those operating the relevant equipment.

• All statutory obligations to keep, retain, issue or produce records, and all Revenue powers to inspect, search for, copy or remove records, extend to data equipment, software and associated materials where records are processed electronically.
• "Data equipment" covers any electronic, photographic, magnetic, optical or other equipment used for processing data, and "processing" includes storing, transmitting, reproducing or communicating data as well as performing calculations on it.
• "The Acts" encompasses the full range of tax and duty legislation, including the Customs Acts, excise statutes, the Tax Acts, the Capital Gains Tax Acts, the VAT Consolidation Act 2010, the Capital Acquisitions Tax Consolidation Act 2003 and Part VI of the Finance Act 1983, together with any instruments made under them.
• A Revenue officer may require any person who uses, controls or is otherwise concerned with the operation of data equipment or associated apparatus to provide all reasonable assistance during an inspection or the exercise of any Revenue power.