(1)  Such evidence may be given by –

(a) a person who, at the relevant time or afterwards, had a position of responsibility in relation to making or keeping the document or thing; or

(b) except in the case of evidence of a fact that is to be proved in relation to a document or thing because of section 63 , 64 or 65 , an authorised person.

(2)  Despite subsection (1)(b) , evidence must not be given under this section by an authorised person who, at the relevant time or afterwards, did not have a position of responsibility in relation to making or keeping the document or thing unless it appears to the court that –

(a) it is not reasonably practicable for the evidence to be given by a person who, at the relevant time or afterwards, had a position of responsibility in relation to making or keeping the document or thing; or

(b) having regard to all the circumstances of the case, undue expense would be caused by calling such a person as a witness.

(3)  In this section,

authorised person means a person –

(a) before whom an oath, declaration or affidavit may be taken or made in a country or place outside this State under section 5 or 6 of the Oaths Act 2001 ; or

(b) who is a police officer of or above the rank of sergeant; or

(c) authorised by the Minister for the purpose of this section.