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 .”.