Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I move amendment No. 37:

In page 112, to delete lines 35 to 38 and substitute the following: “(23) (a) Section 851A shall apply to a nominated officer, or a person who was formerly a nominated officer, as it applies to an authorised officer, subject to the modification that references to a ‘Revenue officer’ in—

(i) the definition, in subsection (1) of that section, of ‘taxpayer information’,

ii) subsections (2), (3) and (4) of that section,

(iii) subsection (8) of that section, insofar as it applies to paragraphs (b), (c), (d) and (i) of that subsection, and

(iv) subject to paragraph (b), subsection (9) of that section, shall be construed as including a reference to a nominated officer (within the meaning of this section) and a person who was formerly a nominated officer (within the said meaning).

(b) Paragraph (a)(iv) shall not operate to permit the due disclosure in the course of duties of taxpayer information (within the meaning of section 851A) by a service provider (within the said meaning) to a nominated officer or a person who was formerly a nominated officer.”.