(1) In this section -
"appropriate tax" and "relevant deposit taker" have, respectively, the meanings assigned to them by section 256(1);
"authorised officer" has the meaning assigned to it by section 904A.
(2) Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, the Revenue Commissioners -
(a) shall, before 1 November 2000, make a report in writing to the Committee of Public Accounts of Dáil Éireann, and
(b) may, at any time, cause to be made public a report, in such manner as they consider fit,
of the results (including interim results) of any audit carried out by an authorised officer under section 904A during the period from 25 March 1999 to the date the report is made.
(3) The report under subsection (2) shall be in respect of audits of relevant deposit takers for the years of assessment 1986-1987 to 1998-1999, and may specify, in respect of each such audit -
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