Finance Act 2010

Information exchange with Property Registration Authority.

135.— The Principal Act is amended by inserting the following after section 137—

“137A.— (1) In this section ‘Authority’ means An tÚdarás Clárúcháin Maoine or, in the English language, the Property Registration Authority.

(2) The Authority shall, at such intervals as are specified by the Revenue Commissioners, supply to the Revenue Commissioners such information in the Authority’s possession as may be required for the performance of the functions of the Revenue Commissioners under this Act.

(3) Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure or production of information obtained by or furnished to the Commissioners, the Commissioners shall, at such intervals as are specified by the Authority, supply to the Authority such information in the Commissioners’ possession which may be required by the Authority when considering stamp duty in relation to documents presented for registration.”.