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898J Exchange of information between Member States.

(1) The Revenue Commissioners are authorised to communicate information contained in a return made under section 898H in relation to a beneficial owner of any interest payment to the competent authority of the relevant territory of residence of the beneficial owner.

(2) The Revenue Commissioners are authorised to communicate information contained in a return made under section 898I in relation to a residual entity to the competent authority of the relevant territory in which the residual entity is resident.

(3) The Revenue Commissioners are to communicate the information referred to in subsections (1) and (2) to the relevant competent authority within 6 months of the end of the tax year in which an interest payment is made.

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