National Asset Management Agency Act 2009
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Provision of information to Revenue Commissioners. |
204.— (1) In this section— | |
“ relevant person ” means a debtor, associated debtor, guarantor, surety or chargor and includes a connected person (within the meaning given by section 10 of the Taxes Consolidation Act 1997 ) in relation to a debtor, associated debtor, guarantor, surety or chargor; | ||
“ tax ” has the meaning given by section 960A of the Taxes Consolidation Act 1997 . | ||
(2) Notwithstanding any provision of this Act or any other enactment— | ||
(a) the Revenue Commissioners may, for the purposes of the performance of their functions under Part 42 of the Taxes Consolidation Act 1997 and any regulations made under that Part, seek from NAMA information in the possession of NAMA, or which NAMA has knowledge of, in relation to a named relevant person, and | ||
(b) where NAMA is in possession of, or has knowledge of, the information referred to in paragraph (a), NAMA shall provide it to the Revenue Commissioners. | ||
(3) Notwithstanding any other enactment, the Revenue Commissioners shall disclose to NAMA information in relation to a named relevant person that, in the opinion of the Revenue Commissioners or of NAMA, is required by NAMA for the purposes of the performance of its functions under this Act, and that is in the possession of the Revenue Commissioners, or of which the Revenue Commissioners have knowledge. |