Sea-Fisheries (Miscellaneous Provisions) Act 2022
Data Transfer | ||
9. Chapter 3 of Part 2 of the Act of 2006 is amended by the insertion of the following section after section 26: | ||
“Data Transfer | ||
26A. (1) (a) Information held by the Authority for the purposes of the Fisheries Acts 1959 to 2022 may be transferred by the Authority to the Revenue Commissioners. | ||
(b) Information held by the Revenue Commissioners for the purposes of a relevant Act relating to income derived from the fisheries sector may be transferred by the Revenue Commissioners to the Authority. | ||
(2) In this section, ‘relevant Act’ means— | ||
(a) an Act that is a Tax Act within the meaning of section 1 (2) of the Taxes Consolidation Act 1997 , or | ||
(b) the Value-Added Tax Consolidation Act 2010 .”. |