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Disclosure of Certain Information for Taxation and Other Purpose Act, 1996 (No. 25)Introductory TextActs Referred to1. Furnishing of certain information by Revenue Commissioners, etc.2. Amendment of section 32 of Criminal Justice Act, 1994.3. Amendment of section 57 of Criminal Justice Act, 1994.4. Amendment of section 64 of Criminal Justice Act, 1994.5. Amendment of section 184 (assessment in absence of return) of Income Tax Act, 1967.6. Amendment of section 144 (assessment of corporation tax) of Corporation Tax Act, 1976.7. Amendment of section 12 (assessment of duty by Commissioners) of Stamp Act, 1891.8. Amendment of section 39 (assessment of tax) of Capital Acquisitions Tax Act, 1976.9. Amendment of section 104 (assessment and payment of tax) of Finance Act, 1983.10. Amendment of section 18 (information to be furnished by financial institutions) of Finance Act, 1983.11. Amendment of section 19 (chargeability of certain profits or gains) of Finance Act, 1983.12. Anonymity.13. Meaning of "bank" and "banker" in Bankers' Books Evidence Act, 1879.14. Amendment of section 7A of Bankers' Books Evidence Act, 1879.15. Short title.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 30 July 1996 - onwards

3. Amendment of section 57 of Criminal Justice Act, 1994.

Section 57 of the Criminal Justice Act, 1994, is hereby amended by the insertion after subsection (1) of the following subsection:

"(1A) Information reported to the Garda Síochána under this section may be used in an investigation into an offence under section 31 or 32 of this Act or any other offence.".

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