94.— Section 6 of the Irish Bank Resolution Corporation Act 2013 is amended by inserting the following subsection after subsection (6):

“(7) (a) In this subsection ‘Act of 1879’ means the Bankers’ Books Evidence Act 1879.

(b) Where—

(i) a copy of an entry in a bankers’ book (within the meaning of section 9(2) of the Act of 1879) falls to be produced in evidence,

(ii) the book is in the custody or under the control of a special liquidator or IBRC, and

(iii) the special liquidator or an officer or employee of, or other person duly authorised in that behalf by, the special liquidator or an officer or employee of IBRC gives evidence (orally or by affidavit) that—

(I) he or she truly believes that the book or record was kept in the ordinary course of the bank’s business, and

(II) the book is in the custody or under the control of the special liquidator or IBRC,

then the requirement for proof in section 4 of the Act of 1879 shall be taken to have been satisfied.

(c) The Act of 1879 has effect in relation to the books and records of IBRC as if—

(i) references in that Act to bank or banker were to—

(I) a special liquidator, or

(II) IBRC,

(ii) references in that Act to bankers’ books were to the ordinary books and records of a special liquidator or IBRC, as the case may be, or the ordinary books and records of IBRC in the custody or under the control of a special liquidator, and

(iii) references in that Act to an officer of a bank were to a special liquidator or an officer or employee of, or other person duly authorised in that behalf by, a special liquidator or to an officer or employee of IBRC.”.