Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 23 December 2014 - onwards
90. Amendment of section 851A of Principal Act (confidentiality of taxpayer information)
Section 851A of the Principal Act is amended by inserting the following after subsection (8):
"(8A) Where a company is in receipt of relief from tax in relation to the production of a qualifying film under section 481, the Revenue Commissioners may disclose the following taxpayer information:
(a) the name of the company;
(b) the name of the film;
(c) the total cost of the production of the film;
(d) the amount of the tax relief given.".