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Amendment of section 851A of Principal Act (confidentiality of taxpayer information)
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81. Section 851A of the Principal Act is amended—
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(a) in subsection (1)—
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(i) by inserting the following definition:
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“ ‘service provider’ means any person engaged or formerly engaged by or on behalf of the Revenue Commissioners, or any person employed by such person, for the purposes of carrying out work relating to the administration of any taxes or duties under the care and management of the Revenue Commissioners by virtue of the Acts;”,
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and
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(ii) by substituting the following for the definition of “taxpayer information”:
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“ ‘taxpayer information’ means information of any kind and in any form relating to one or more persons that is—
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(a) obtained by a Revenue officer or service provider for the purposes of the Acts,
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(b) obtained by a Revenue officer or service provider purportedly for the purposes of the Acts, or
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(c) prepared from information so obtained,
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but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates;”,
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(b) in subsection (2) by substituting “Revenue Commissioners, a Revenue officer or a service provider” for “Revenue Commissioners or a Revenue officer”,
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(c) in subsection (3) by substituting “Revenue officer, service provider” for “Revenue officer”,
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(d) in subsection (4) by substituting “Revenue officer or service provider” for “Revenue officer”,
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(e) in subsection (8) by substituting the following for paragraph (k):
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“(k) taxpayer information may be disclosed to a service provider for the purpose for which the service provider is engaged and that information shall not be used by that service provider for any other purpose.”,
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and
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(f) in subsection (9) by substituting “Revenue Commissioner, Revenue officer or service provider” for “Revenue Commissioner or Revenue officer” where it first occurs.
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