Oireachtas Joint and Select Committees
Thursday, 18 November 2021
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2021: Committee Stage (Resumed)
Paschal Donohoe (Dublin Central, Fine Gael)
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I move amendment No. 156:
In page 184, to delete lines 10 to 26 and substitute the following: “(2) The Revenue Commissioners may authorise in writing any of their officers to exercise any powers to perform any acts or discharge any functions conferred by this section.
(3) In this section, ‘authorised officer’ means an officer of the Revenue Commissioners authorised under subsection (2).
(4) Notwithstanding any obligation as to secrecy or other restriction on the disclosure of information imposed by, or under, the Tax Acts or any other statute or otherwise, but subject to subsection (5), an authorised officer may disclose to an expert any detail in a liable person’s return under this Part which they consider necessary for the purposes of such consultation.
(5) Before disclosing information to an expert under subsection (4), an authorised officer shall give the liable person in relation to the relevant site concerned a notice in writing of—
(a) the officer’s intention to disclose information to an expert,
(b) the information that the officer intends to disclose, and
(c) the identity of the expert with whom the officer intends to consult.”.