Taxes Consolidation Act, 1997 (Number 39 of 1997)
910Power to obtain information from Minister of the Government.
[FA95 s175]
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(1) For the purposes of the assessment, charge, collection and recovery of any tax or duty placed under their care and management, the Revenue Commissioners may, by notice in writing, request any Minister of the Government to provide them with such information in the possession of that Minister in relation to payments for any purposes made by that Minister, whether on that Minister’s own behalf or on behalf of any other person, to such persons or classes of persons as the Revenue Commissioners may specify in the notice and a Minister so requested shall provide such information as may be specified.
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(1) For the purposes of the assessment, charge, collection and recovery of any tax or duty placed under their care and management, the Revenue Commissioners may, by notice in writing, request any Minister of the Government or any body established by or under statute to provide them with such information in the possession of that Minister or body in relation to payments for any purposes made by that Minister or by that body, whether on that Minister’s or that body’s own behalf or on behalf of any other person, to such persons or classes of persons as the Revenue Commissioners may specify in the notice and a Minister of the Government or body of whom or of which such a request is made shall provide such information as may be so specified.
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(2) The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners.
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(3) Where information is to be provided to the Revenue Commissioners in accordance with subsection (1) it shall be provided, where the Revenue Commissioners so require, in an electronic format approved by them.
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