Where electronic versions exist, no originals shall be required where such documents meet the applicable legal requirements in order to be considered as equivalent to originals and to be relied on for audit purposes.
I gcás inarb ann do leaganacha leictreonacha, ní iarrfar aon bhunchóipeanna má chomhlíonann na doiciméid sin na ceanglais dhlíthiúla is infheidhme chun go measfar go bhfuil siad comhionann leis na bunchóipeanna agus gur féidir brath orthu chun críocha iniúchta.