43A.— (1) Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure or production of taxpayer information obtained by or furnished to the Revenue Commissioners for the purposes of the Acts, the Revenue Commissioners may transfer to the Minister taxpayer information, held by them for those purposes, relating to mineral oil brought into the State and declared to the Revenue Commissioners in accordance with excise law.

F59[(2) Taxpayer information transferred to the Minister by the Revenue Commissioners under subsection (1) may be used by the Minister in the exercise of his or her powers and functions relating to the administration of the levy or the preparation of the Oil Emergency Plan only and shall not be disclosed by the Minister to any other person for any purpose whatsoever.]

(3) Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure or production of information obtained by or furnished to the Minister, the Minister may transfer to the Revenue Commissioners information, relating to mineral oil brought into the State, furnished to the Minister by oil companies and oil consumers under section 59 and any regulations made under that section for the purposes of this Act.

(4) Information transferred to the Revenue Commissioners by the Minister under section (3) may be used only by the Revenue Commissioners in the exercise of their powers under the Acts and shall not be disclosed by the Revenue Commissioners to any other person for any other purpose whatsoever.

(5) In this section—

"excise law" means the statutes and the instruments made under statute that relate to the duties of excise or the management of those duties;

"mineral oil" has the meaning given to it by section 94 of the Finance Act 1999;

"taxpayer information" has the meaning given to it by section 851A of the Taxes Consolidation Act 1997;

"the Acts" has the meaning given to it by section 1078 of the Taxes Consolidation Act 1997.]