C1

Application of Act restricted by Taxes Consolidation Act 1997 (39/1997), s. 508A(2), as inserted (6.09.2007) by Finance Act 2007 (11/2007), s. 19(1)(g), S.I. No. 614 of 2007. Note that this section continues to have effect only in the limited circumstances specified in Finance Act 2011 (6/2011), s. 33(2), as substituted (1.01.2012) by Finance Act 2012 (9/2012), s. 26(2), commenced as per s. 141(8).

Reporting of relief.

508A.—(1) A person (being a qualifying company or the managers of a designated fund) shall, when required to do so by notice in writing by the Revenue Commissioners, furnish the Revenue Commissioners within such time as may be specified in the notice (not being less than 30 days) with such information, in relation to the relief provided for in this Part, as the Revenue Commissioners may reasonably require from that person for the purpose of the annual reports required in accordance with section 7.1 of the Community Guidelines on State Aid to Promote Risk Capital Investments in Small and Medium-Sized Enterprises 2.

(2) Notwithstanding any obligation as to secrecy imposed on them by the Tax Acts or the Official Secrets Act 1963, the Revenue Commissioners may furnish the information obtained in accordance with subsection (1) to the person submitting the annual reports referred to in that subsection.

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C2

Application of Act restricted by Taxes Consolidation Act 1997 (39/1997), s. 1003A(12), as inserted (5.10.2006) by Finance Act 2006  (6/2006), s. 122(1), S.I. No. 520 of 2006.

Payment of tax by means of donation of heritage property to an Irish heritage trust.

[1003A.— ...

(12) (a) The Revenue Commissioners shall as respects each year compile a list of the titles (if any), descriptions and values of the heritage properties (if any) in respect of which relief under this section has been given.

(b) Notwithstanding any obligation as to secrecy imposed on them by the Acts or the Official Secrets Act 1963 , the Revenue Commissioners shall include in their annual report to the Minister for Finance the list (if any) referred to in paragraph (a) for the year in respect of which the report is made.]

C3

Application of Act restricted (1.12.2005) by Ombudsman (Defence Forces) Act 2004 (36/2004), s. 8(4), S.I. No. 568 of 2005.

Production of document, information, etc.

8.— ...

(4) Any obligation to maintain secrecy or other restriction on the disclosure of information obtained by or furnished to a Department of State or civil servant imposed by the Official Secrets Act 1963 shall not apply to a preliminary examination or an investigation by the Ombudsman under this Act and, subject to section 10(3), the State shall not be entitled in relation to any such preliminary examination or investigation to any such privilege in respect of the production of documents or the giving of evidence as is allowed by law in legal proceedings.

C4

Application of Act restricted (6.04.1997) by Taxes Consolidation Act 1997 (39/1997), ss. 1003(12), 1086(3), commenced as per s. 1098.

Payment of tax by means of donation of heritage items.

1003.— ...

(12) (a) The Revenue Commissioners shall as respects each year compile a list of the titles (if any), descriptions and values of the heritage items (if any) in respect of which relief under this section has been given.

(b) Notwithstanding any obligation as to secrecy imposed on them by the Acts or the Official Secrets Act, 1963, the Revenue Commissioners shall include in their annual report to the Minister for Finance the list (if any) referred to in paragraph (a) for the year in respect of which the report is made.

...

Publication of names of tax defaulters.

1086.— ...

(3) Notwithstanding any obligation as to secrecy imposed on them by the Acts or the Official Secrets Act, 1963—

(a) the Revenue Commissioners shall, before the expiration of 3 months from the end of each relevant period, cause each such list referred to in subsection (2) in relation to that period to be published in Iris Oifigiúil, and

[(b) the Revenue Commissioners may, at any time after each such list referred to in subsection (2) has been published as provided for in paragraph (a), cause any such list to be publicised or reproduced, or both, in whole or in part, in such manner, form or format as they consider appropriate.]

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C5

Application of Act restricted (7.07.1983) by Ombudsman Act 1980 (26/1980), s. 7(4), S.I. No. 424 of 1983.

Powers of the Ombudsman in respect of examinations and investigations.

7.— ...

(4) Any obligation to maintain secrecy or other restriction upon the disclosure of information obtained by or furnished to a Department of State or civil servant imposed by the Official Secrets Act, 1963, shall not apply to an examination or investigation by the Ombudsman under this Act, and, subject to section 9(2) of this Act, the State shall not be entitled in relation to any such examination or investigation to any such privilege in respect of the production of documents or the giving of evidence as is allowed by law in legal proceedings.

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