Finance Act, 1983

Publication of names of tax defaulters.

23.—(1) In this section “the Acts” means—

(a) the Tax Acts,

(b) the Capital Gains Tax Acts,

(c) the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act,

(d) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act,

(e) the statutes relating to stamp duty and to the management of that duty, and

(f) Part VI ,

and any instruments made thereunder.

(2) The Revenue Commissioners shall, as respects each year (being the year 1984 or a subsequent year), compile a list of the names and addresses and the occupations or descriptions of every person—

(a) upon whom a fine or other penalty was imposed by a court under any of the Acts during that year,

(b) upon whom a fine or other penalty was otherwise imposed by a court during that year in respect of an act or omission by the person in relation to tax, or

(c) in whose case the Revenue Commissioners, pursuant to an agreement made with the person in that year, refrained from initiating proceedings for recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) and, in lieu of initiating such proceedings, accepted, or undertook to accept, a specified sum of money in settlement of any claim by the Revenue Commissioners in respect of any specified liability of the person under any of the Acts for—

(i) payment of any tax,

(ii) payment of interest thereon, and

(iii) a fine or other monetary penalty in respect thereof.

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

(a) the Revenue Commissioners shall include in their annual report to the Minister for Finance, commencing with the report for the year 1984, the list referred to in subsection (2) for the year in respect of which the report is made, and

(b) the Revenue Commissioners may, at any time, cause any such list as is referred to in subsection (2) to be published in Iris Oifigiúil.

(4) Paragraph (c) of subsection (2) does not apply in relation to a person in whose case—

(a) the Revenue Commissioners are satisfied that, before any investigation or inquiry had been commenced by them or by any of their officers into any matter occasioning a liability referred to in the said paragraph of the person, the person had voluntarily furnished to them complete information in relation to and full particulars of the said matter, or

(b) the specified sum referred to in the said paragraph (c) does not exceed £10,000 or was paid on or before the 31st day of December, 1983.

(5) Any such list as is referred to in subsection (2) shall specify in respect of each person named in the list such particulars as the Revenue Commissioners think fit—

(a) of the matter occasioning the fine or penalty of the kind referred to in subsection (2) imposed on the person or, as the case may be, the liability of that kind to which the person was subject, and

(b) of any interest, fine or other monetary penalty, and of any other penalty or sanction, to which that person was liable, or which was imposed on him by a court, and which was occasioned by the said matter.

(6) In this section “tax” means income tax, capital gains tax, corporation tax, value-added tax, gift tax, inheritance tax, residential property tax and stamp duty.