Finance (African Development (Bank and Fund) and Miscellaneous Provisions) Act 2018

Amendment of section 851A of Taxes Consolidation Act 1997

8. Section 851A of the Taxes Consolidation Act 1997 (No. 39 of 1997) is amended by inserting after subsection (9) the following subsection:

“(9A)Nothing in this section shall prevent the due disclosure in the course of duties of taxpayer information by an official of the Department of Finance to the Information Commissioner where the disclosure is required pursuant to the Freedom of Information Act 2014 .”.