Finance Act 2012

Amendment of section 195 (exemption of certain earnings of writers, composers and artists) of Principal Act.

132.— Section 195 of the Principal Act is amended by inserting the following after subsection (15):

“(16) (a) The Revenue Commissioners may publish, or cause to be published, the name of an individual who is the subject of a determination under subsection (2).

(b) Publication under paragraph (a) may, as appropriate, include the title or category of the work of an individual.”.