Heather Humphreys (Cavan-Monaghan, Fine Gael) | Oireachtas source

We do not need this amendment because it is already in the Bill. The Bill already provides for relevant information sharing arrangements, and these are set out in Part 7. In particular, section 108 provides for a specified body, which includes the Revenue Commissioners, to share with the new authority any information that is necessary and proportionate for the purpose of the performance of this function. These functions include extensive compliance and enforcement functions, as well as the collection of contributions in all relevant circumstances, which include circumstances where no payments are being made to alternative pension schemes referred to in the proposed amendment. It is there already.