Proceeds of Crime Act, 2002

CAP. 143 Proceeds of Crime L.R.O. 1991 54SS. 55-56Cap. 378.(c)(4a credit union registered under the Co-operative SocietiesAct.a trust company, finance company or deposit takingcompany, recognised by the Minister responsible forFinance as such.Order for Disclosure of Income Tax InformationAppliCdXfor disclosureofincune taxinformation.55. (1) The Director of Public Prosecutions may for thepurposes of an investigation in relation, to a scheduled offenceapply to a Judge in accordance with subsection (2) for an order fordisclosure of information under section 56.(2) An application under subsection (1) shall be made exparteand shall be in writing and be accompanied by an affidavit swornon the information and belief of the Director of PublicProsecutions or a person specially designated by the Director ofPublic Prosecutions for that purpose deposing to the followingmatters, namely(a) the scheduled offence under investigation;(b) the person in relation to whom the information ordocuments referred to in paragraph (c) are required;(c) the type of information or book, record writing, return orother document in the possession of the Commissioner ofInland Revenue to which access is sought or that isproposed to be examined or communicated; and(d) the facts relied on to justify the belief, on reasonablegrounds, that the person referred to in paragraph (b) hascommitted or benefited from the commission of an offencereferred to in paragraph (a) and that the information ordocuments referred to in paragraph (c) are likely to be ofsubstantial value, whether alone or together with othermaterial, to the investigation for the purpose of which theapplication is made.Order fordisclosure.56. (1) Notwithstanding any provision in any other law,where the Judge to whom an application under section 55 is madeis satisfied