Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

1093 Disclosure of information to Ombudsman

This section secures that any obligation as to secrecy or restriction on the disclosure or production of information or documents obtained by or given to the Revenue Commissioners for tax purposes is not to apply so as to preclude the disclosure by the Revenue Commissioners of information (including documents) to the Ombudsman for the purposes of the Ombudsman Act, 1980.

Relevant Date: Finance Act 2019