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Amendment of section 851A of Principal Act (confidentiality of taxpayer information)
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90. Section 851A of the Principal Act is amended by inserting the following after subsection (8):
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“(8A) Where a company is in receipt of relief from tax in relation to the production of a qualifying film under section 481, the Revenue Commissioners may disclose the following taxpayer information:
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(a) the name of the company;
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(b) the name of the film;
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(c) the total cost of the production of the film;
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(d) the amount of the tax relief given.”.
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