Comptroller and Auditor General and Committees of the Houses of the Oireachtas (Special Provisions) Act, 1998
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Disclosure of information to Comptroller. |
13.—(1) Subject to section 2 (6) and subsection (2), any prohibition or restriction imposed by law (including any contract) in relation to the disclosure of information (including records in any form or documents) shall not apply in relation to the disclosure of information to or access to information by the Comptroller, or the auditor appointed under section 2 , for the purposes of their functions under this Act or in relation to any information that is contained in a report of the Comptroller or such an auditor under that section and is information that in the opinion of the Comptroller, or the auditor, as the case may be, ought in the public interest to be so contained. | |
(2) Subsection (1) does not apply— | ||
(a) in relation to any prohibition or restriction imposed by or pursuant to an act of an institution of the European Union, or | ||
(b) to an agreement between the State and another state in relation to taxation. |