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Disclosure of Certain Information For Taxation and Other Purposes Act, 1996

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Number 25 of 1996

DISCLOSURE OF CERTAIN INFORMATION FOR TAXATION AND OTHER PURPOSES ACT, 1996

ARRANGEMENT OF SECTIONS

Section

1.

Furnishing of certain information by Revenue Commissioners, etc.

2.

Amendment of section 32 of Criminal Justice Act, 1994.

3.

Amendment of section 57 of Criminal Justice Act, 1994.

4.

Amendment of section 64 of Criminal Justice Act, 1994.

5.

Amendment of section 184 (assessment in absence of return) of Income Tax Act, 1967.

6.

Amendment of section 144 (assessment of corporation tax) of Corporation Tax Act, 1976.

7.

Amendment of section 12 (assessment of duty by Commissioners) of Stamp Act, 1891.

8.

Amendment of section 39 (assessment of tax) of Capital Acquisitions Tax Act, 1976.

9.

Amendment of section 104 (assessment and payment of tax) of Finance Act, 1983.

10.

Amendment of section 18 (information to be furnished by financial institutions) of Finance Act, 1983.

11.

Amendment of section 19 (chargeability of certain profits or gains) of Finance Act, 1983.

12.

Anonymity.

13.

Meaning of “bank” and “banker” in Bankers' Books Evidence Act, 1879.

14.

Amendment of section 7A of Bankers' Books Evidence Act, 1879.

15.

Short title.

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Number 25 of 1996

DISCLOSURE OF CERTAIN INFORMATION FOR TAXATION AND OTHER PURPOSES ACT, 1996

AN ACT TO PROVIDE FOR THE DISCLOSURE IN CERTAIN CIRCUMSTANCES OF INFORMATION BY THE REVENUE COMMISSIONERS TO EITHER OR BOTH THE GARDA SÍOCHÁNA AND CERTAIN OTHER PERSONS, TO PROVIDE FOR THE RECEIPT BY THE REVENUE COMMISSIONERS OF INFORMATION FROM THE GARDA SÍOCHÁNA, TO AMEND SECTIONS 32 , 57 AND 64 OF THE CRIMINAL JUSTICE ACT, 1994 , TO AMEND SECTIONS 18 AND 19 OF THE FINANCE ACT, 1983 , TO AMEND THE BANKERS' BOOKS EVIDENCE ACT, 1879 , TO PROVIDE FOR THE ANONYMITY OF AN OFFICER OF THE REVENUE COMMISSIONERS IN CERTAIN CIRCUMSTANCES AND TO PROVIDE FOR CONNECTED MATTERS. [30th July, 1996]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: