Finance Act 2018
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Amendment of section 851A of Principal Act (confidentiality of taxpayer information) | ||
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56. Section 851A(8) of the Principal Act is amended by substituting the following paragraph for paragraph (m): | ||
“(m) where relief is granted under— | ||
(i) section 81D of the Stamp Duties Consolidation Act 1999 , or | ||
(ii) section 667C, | ||
and the information is disclosed only to the Minister for Agriculture, Food and the Marine for the sole purpose of complying with Commission Regulation (EU) No. 1408/2013 of 18 December 201317 ,”. | ||