Finance Act 2014

Amendment of section 851A of Principal Act (confidentiality of taxpayer information)

90. Section 851A of the Principal Act is amended by inserting the following after subsection (8):

“(8A) Where a company is in receipt of relief from tax in relation to the production of a qualifying film under section 481, the Revenue Commissioners may disclose the following taxpayer information:

(a) the name of the company;

(b) the name of the film;

(c) the total cost of the production of the film;

(d) the amount of the tax relief given.”.