Finance Act, 2000
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Amendment of section 882 (particulars to be supplied by new companies) of Principal Act. |
78.—Section 882 (as amended by the Finance Act, 1999 ) of the Principal Act is amended by the substitution for subsection (3) of the following subsection: | |
“(3) Where a company fails to deliver a statement which it is required to deliver under this section, then, notwithstanding any obligations as to secrecy or other restriction upon disclosure of information imposed by or under any statute or otherwise— | ||
(a) the Revenue Commissioners, or | ||
(b) such officer of the Revenue Commissioners as is nominated by the Commissioners for the purposes of this section, | ||
may give a notice in writing, or in such other form as the Revenue Commissioners may decide, to the registrar of companies (within the meaning of the Companies Act, 1963 ) stating that the company has so failed to deliver a statement under this section.”. |