David Cullinane (Waterford, Sinn Fein) | Oireachtas source

It is stated on page 47 of Dr. Keegan's document that section 851A of the Taxes Consolidation Act ensures that Revenue must treat the affairs of individual taxpayers in strict confidence except in a number of specific circumstances, which is correct. Why is that the case? Why would we treat them in strict confidence? What are the specific circumstances relating to exemptions?