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Cancellation of a registration number - special provisions for notification and publication
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58. The Principal Act is amended by inserting the following after section 108C:
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“Cancellation of a registration number - special provisions for notification and publication
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108D. Where—
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(a) a registration number assigned to a person in accordance with section 65(2) is cancelled, and
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(b) it appears requisite to the Revenue Commissioners to do so for the protection of the revenue,
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the Commissioners may, notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed on them by any enactment or otherwise—
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(i) inform the suppliers to the person to whom that registration number relates, insofar as it is practicable, that that person’s registration number has been cancelled and furnish them with—
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(I) that cancelled registration number,
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(II) the date from which that registration number has been cancelled, and
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(III) the name and address of the person to whom that registration number had been assigned,
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(ii) publish in Iris Oifigiúil—
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(I) the cancelled registration number,
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(II) the date from which that registration number has been cancelled, and
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(III) the name and address of the person to whom that registration number had been assigned,
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and
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(iii) make publicly available the information which has been published in accordance with paragraph (ii) in any other publication and in any manner, form, format or media.”.
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