(1)

(a) The Revenue Commissioners shall inform the Minister for Justice and Equality of any offence under section 1078 of the Taxes Consolidation Act 1997 of which an applicant for a certificate of personal fitness stands convicted, upon receiving a request in writing in that behalf from that Minister of the Government.

(b) The Revenue Commissioners shall inform a Superintendent of the Garda Síochána to whom an application under section 4 is made of any offence under section 1078 of the Taxes Consolidation Act 1997 of which the person making the application stands convicted, upon receiving a request in writing in that behalf from that Superintendent.

(c) The Garda Síochána shall provide the Minister for Justice and Equality with all such information as that Minister of the Government may reasonably require for the purposes of the performance by him of functions under this Act, upon receiving a request in writing in that behalf from that Minister of the Government.

(2) The Minister for Justice and Equality may enter into an arrangement with a foreign statutory body whereby -