Use of information relating to other taxes and duties

(1) Any information acquired by the Revenue Commissioners in relation to any tax or duty under their care or management may be used by them in connection with any other tax or duty for which they are responsible.

(2) In addition, the Revenue Commissioners or any of their officers may, for the purposes of assessment and collection of income tax, corporation tax or capital gains tax, use or produce in evidence any returns, correspondence, schedules, accounts or other information to which the Revenue Commissioners or their officers have had access in relation to any other tax or duty for which they are responsible.

Relevant Date: Finance Act 2019