Finance Act 2022
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Amendment of section 1086A of Principal Act (publication of names and details of tax defaulters) | ||
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87. Section 1086A of the Principal Act is amended, in subsection (1), by the substitution of the following definition for the definition of “qualifying disclosure”: | ||
“ ‘qualifying disclosure’ has the meaning given to it by, as the case may be, section 1077E or 1077F, as appropriate, section 116 or 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010 , section 99B or 99C, as appropriate, of the Finance Act 2001 or section 134A of the Stamp Duties Consolidation Act 1999 ;”. |