F2[5. (1) The contents of a rate book prepared by a local authority may be stored electronically.

(2) A book referred to in section 65 of the Poor Relief (Ireland) Act 1838 shall be deemed to be a rate book referred to in subsection (1) (in this subsection referred to as a "deemed rate book") and, where the deemed rate book is stored electronically, that shall be deemed to satisfy the requirements of that section in respect of the deemed rate book and notwithstanding any specific such requirements.]