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(I) an bhfuil na leabhair chuntais, na taifid agus na doiciméid réamhráite iomlán cruinn a mhéid a bhaineann siad leis na taiscí, leis an ús, agus leis na méideanna in ionannas cánach ioncaim, réamhráite agus an ndéanann an méid díobh a fhéadfaidh cigire cánach a iniúchadh léargas iomlán, fírinneach a chur ar fáil dó nó di ar a mhéid a chomhlíon na forais sin Caibidil IV de Chuid I den Acht Airgeadais, 1986 , agus Caibidil 4 de Chuid 8 den Acht Comhdhlúite Cánacha, 1997, agus na hailt sin 175 agus 891 i leith na dtaiscí, an úis, na méideanna in ionannas cánach ioncaim, agus na dtuairisceán, réamhráite,
(I) whether the books of account, records and documents aforesaid are complete and accurate in so far as they relate to the deposits, the interest, and the amounts representing income tax, aforesaid and whether those of them that may be inspected by an inspector of taxes provide for him or her a full and true picture of the extent of those institutions' compliance with Chapter IV of Part I of the Finance Act, 1986 , and Chapter 4 of Part 8 of the Taxes Consolidation Act, 1997 , and the said sections 175 and 891 in respect of the deposits, the interest, the amounts representing income tax, and the returns, aforesaid,