31. (1) Schedule 5 to the Act of 2005 is amended by the insertion, in paragraph 1(4), of “the Workplace Relations Commission”.

(2) Section 1093A (inserted by section 38 of the Act of 2007) of the Taxes Consolidation Act 1997 is amended by the substitution of the following definition for the definition of “specified body”:

“ 'specified body' means the Workplace Relations Commission;”.

(3) Section 261A (inserted by paragraph (b) of section 31 of the Act of 2007) of the Act of 2005 is amended by the substitution of the following definition for the definition of “specified body”:

“ ‘specified body’ means the Workplace Relations Commission;”.

(4) The Commission, an inspector or an adjudication officer may, for the purposes of his or her functions, require—

(a) an employer to disclose to him or her the employer’s employer registration number, or

(b) an employee to disclose to him or her the employee’s personal public service number.

(5) The Commission, an inspector or an adjudication officer may disclose to the Labour Court an employer’s registration number or an employee’s personal public service number for the purpose of enabling the Labour Court to perform its functions under this Act or a relevant enactment.

(6) The Commission, an inspector or an adjudication officer may disclose to an official body an employer’s registration number or an employee’s personal public service number for the purpose of enabling the official body to—

(a) investigate the commission or alleged commission of an offence where the official body is charged under an enactment with responsibility for carrying out such investigation, or

(b) bring and prosecute proceedings under any enactment.

(7) The Commission, an inspector or an adjudication officer may—

(a) upon the request of an employee, disclose to the employee the employer registration number of the employee’s employer, or

(b) upon the request of an employer, disclose to the employer the personal public service number of any employee of the employer.

(8) In this section—

“Act of 2007” means the Social Welfare and Pensions Act 2007;

“employer registration number” means, in relation to an employer, the number assigned to that employer in the register maintained by the Revenue Commissioners under Regulation 7 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001); and

“personal public service number” has the same meaning as it has in section 262 of the Act of 2005.