Taxes Consolidation Act, 1997. - Houses of the Oireachtas

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Pt.48 S.1091[No. 39.] Taxes Consolidation Act, 1997. [1997.](b) the rate and amount of income tax appropriate to such grossamount, and(c) the net amount actually paid.(3) A company which fails to comply with subsection (2) shall incura penalty of £10 in respect of each offence but the aggregate amountof the penalties imposed under this section on any company inrespect of offences connected with any one payment or distributionof interest shall not exceed £100.Disclosure ofcertain informationto ratingauthorities, etc.[FA78 s47; FA80s89]1092.—(1) This section shall apply to any charge imposed on publicmoneys, being a charge for the purposes of relief (in this sectionreferred to as ‘‘the relief’’) under the Rates on Agricultural Land(Relief) Acts, 1939 to 1980, and any subsequent enactment togetherwith which those Acts may be cited.(2) Where a charge to which this section applies is to be made, theRevenue Commissioners or any officer authorised by them for thatpurpose may, in connection with the establishment of title to therelief of a person (in this subsection referred to as ‘‘the claimant’’),notwithstanding any obligation as to secrecy imposed on them underthe Income Tax Acts or under any other enactment, disclose to anyperson specified in column (1) of the Table to this section informationof the kind specified in column (2) of that Table, being informationin respect of the claimant which is required by that personwhen considering the claimant’s title to the relief.(3) In the Table to this section, ‘‘occupation’’ has the same meaningas in section 654, and ‘‘rating authority’’ has the same meaningas in section 898.TABLE(1) (2)Persons to whom information to Information to be givenbe givenThe secretary or clerk, or a per- Information relating to the occusonacting as such, to a rating pation of land by the claimantauthority or any officer of the and the rateable valuation ofMinister for the Environment such land.and Local Government authorisedby that Minister for the purposeof this section.Disclosure ofinformation toOmbudsman.[FA81 s52]1093.—Any obligation to maintain secrecy or other restriction onthe disclosure or production of information (including documents)obtained by or furnished to the Revenue Commissioners, or any personon their behalf, for taxation purposes, shall not apply to thedisclosure or production of information (including documents) to theOmbudsman for the purposes of an examination or investigation bythe Ombudsman under the Ombudsman Act, 1980, of any action(within the meaning of that Act) taken by or on behalf of the RevenueCommissioners, being such an action taken in the performanceof administrative functions in respect of any tax or duty under thecare and management of the Revenue Commissioners.1366
[1997.] Taxes Consolidation Act, 1997. [No. 39.]1094.—(1) In this section—‘‘the Acts’’ means—(a) the Tax Acts,(b) the Capital Gains Tax Acts, and(c) the Value-Added Tax Act, 1972, and the enactments amendingor extending that Act,and any instruments made thereunder;‘‘beneficial holder of a licence’’ means the person who conducts theactivities under the licence and, in relation to a licence issued underthe Auctioneers and House Agents Act, 1947, includes the authorisedindividual referred to in section 8(4), or the nominated individualreferred to in section 9(1), of that Act;‘‘licence’’ means a licence or authorisation, as the case may be, ofthe kind referred to in—(a) the proviso (inserted by section 156 of the Finance Act,1992) to section 49(1) of the Finance (1909-1910) Act,1910,(b) the further proviso (inserted by section 79(1) of the FinanceAct, 1993) to section 49(1) of the Finance (1909-1910)Act, 1910,(c) the proviso (inserted by section 79(2) of the Finance Act,1993) to section 7(3) of the Betting Act, 1931,(d) the proviso (inserted by section 79(3) of the Finance Act,1993) to section 19 of the Gaming and Lotteries Act,1956,(e) the proviso (inserted by section 79(4)(a) of the Finance Act,1993) to subsection (1) of section 8 of the Auctioneersand House Agents Act, 1947,(f) the proviso (inserted by section 79(4)(b) of the Finance Act,1993) to subsection (1) of section 9 of the Auctioneersand House Agents Act, 1947 (an auction permit underthat section being deemed for the purposes of this sectionto be a licence),(g) the proviso (inserted by section 79(4)(c) of the Finance Act,1993) to subsection (1) of section 10 of the Auctioneersand House Agents Act, 1947,(h) the proviso (inserted by section 79(5) of the Finance Act,1993) to paragraph 12(12) of the Imposition of Duties(No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of1975),(i) the proviso (inserted by section 79(6) of the Finance Act,1993) to paragraph (b) of subsection (3) of section 45 ofthe Finance Act, 1989, and(j) section 93, 116 or 144 of the Consumer Credit Act, 1995;1367Pt.48Tax clearancecertificates inrelation to certainlicences.[FA92 s242; FA93s140; FA97 s160(1)]
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Taxes Consolidation Act, 1997. - Houses of the Oireachtas

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