887. Use of electronic data processing.

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Taxes Consolidation Act, 1997 (No. 39)
Management Provisions (ss. 849-1104)
Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N)
Chapter 3 Other obligations and returns (ss. 885-898A)
887. Use of electronic data processing.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 18 December 2013 - onwards

Version 7 of 7

(1) In this section -

"the Acts" means -

(a) the Tax Acts,

(b) the Capital Gains Tax Acts,

(d) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act, and

(e) Part VI of the Finance Act, 1983,

and any instrument made under any of these enactments;

"record" means any document which a person is obliged by the Acts to keep, to issue or to produce for inspection, and any other written or printed material.

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