Finance Act, 1978
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Disclosure of certain information by Revenue Commissioners to certain persons. |
47.—(1) This section applies to any charge imposed on public monies, being a charge for the purposes of relief under the Rates on Agricultural Land (Relief) Acts, 1939 to 1976. | |||||||
(2) Where a charge to which this section applies falls to be made, the Revenue Commissioners or any officer authorised by them for that purpose, may, in connection with the establishment of title to the relief aforesaid of a person (hereinafter referred to as “the claimant”), notwithstanding any obligation as to secrecy imposed on them under the Income Tax Acts or under any other enactment, disclose to any person specified in column (1) of the Table to this section, information of the kind specified in column (2) of that Table, being information in respect of the claimant which is required by the said person or persons when considering the claimant's title to the relief mentioned in this section. | ||||||||
(3) In the Table to this section “occupation” has the same meaning as in section 13 of the Finance Act, 1974 , and “rating authority” has the same meaning as in section 73 of the said Finance Act, 1974 . | ||||||||
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