Charities Act 2009

32.

Provision of information to relevant persons.

32.— (1) The Authority may provide a relevant person with such information in the possession of the Authority as may reasonably be required for the purpose of enabling the relevant person to perform his or her functions.

(2) In this section “relevant person” means—

(a) the Garda Síochána,

(b) the Revenue Commissioners, or

(c) any other person charged under any enactment with—

(i) ensuring compliance with the provisions of any enactment, or

(ii) the detection, investigation or prosecution of any offence.