Finance Act 2013

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

102.— Section 851A of the Principal Act is amended—

(a) in subsection (3) by inserting “or any person to whom taxpayer information is disclosed” after “Revenue officer”, and

(b) in subsection (8) by deleting “and” in paragraph (i) and substituting “enactment, and” for “enactment.” in paragraph (j) and by inserting the following after paragraph (j):

“(k) where a person is engaged by or on behalf of the Revenue Commissioners for the purposes of carrying out work relating to the administration of any taxes or duties under the care and management of the Revenue Commissioners by virtue of the Acts, taxpayer information may be disclosed to the person for those purposes, and that information shall not be used by that person for any other purpose.”.