Disclosure of Certain Information For Taxation and Other Purposes Act, 1996
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Amendment of section 12 (assessment of duty by Commissioners) of Stamp Act, 1891. |
7.—Section 12 of the Stamp Act, 1891, is hereby amended— | |
(a) in subsection (1A) (inserted by the Finance Act, 1991 ), by the insertion of “(including information received from a member of the Garda Síochána)” after “information”, and | ||
(b) in subsection (6), by the insertion of the following: | ||
“(d) Where an assessment raised under this section is based, in whole or in part, or directly or indirectly, on information received from a member of the Garda Síochána, the said member's source of the said information shall not, without the express permission in writing of a member of the Garda Síochána not below the rank of Chief Superintendent, be revealed in any correspondence or communication in relation to the assessment or on the hearing or rehearing of an appeal against the assessment.”. |