|
|
Information.
|
16.—(1) An officer of the Commissioner authorised by the Commissioner to exercise the powers conferred by this subsection may inspect and take copies of, or of extracts from, such books and records of the Commissioner of Valuation or a local authority, as the officer considers appropriate for the purposes of the performance of the functions of the Commissioner under this Act, and, for the purposes of such inspection and taking of copies, shall have access at all reasonable times to such books and records.
|
|
| |
(2) Notwithstanding any obligation as to secrecy imposed on the Revenue Commissioners under the Income Tax Acts or under any other enactment, a local authority or an officer of the Commissioner authorised by the Commissioner to exercise the powers conferred by this subsection may, for the purposes of the performance of the functions of the local authority or, as the case may be, the Commissioner under this Act, obtain from the Revenue Commissioners such information in the possession of the Revenue Commissioners as the local authority or the officer, as the case may be, considers appropriate for the purposes of the functions of the local authority or, as the case may be, the Commissioner under this Act in relation to the ownership or occupation of land and agricultural land holdings.
|
