(1) In this section -
"PPS Number", in relation to an individual, means the individual's Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;
"personal relief" means a relief under any of the provisions specified in the Table to section 458.
(2) Where a person is in possession of information concerning expenditure defrayed by an individual that is relevant to establishing the title of that individual to a personal relief, or the amount of such a relief, that person may, notwithstanding anything contained in any other enactment or any obligation to maintain secrecy or other restriction on the disclosure of information, furnish details regarding the amount of such expenditure to the Revenue Commissioners if requested by them to do so.
(3) Information furnished to the Revenue Commissioners in accordance with subsection (2) shall, unless the Revenue Commissioners otherwise direct, be in an electronic format approved by the Revenu
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