(1) Part 38 of the Principal Act is amended by inserting the following section after section 891G:

"891GA. Disclosure of certain information for the purposes of administrative cooperation in the field of taxation

(1) This section provides for the disclosure by the competent authority of information connected with or supplementing the information required to be exchanged under the Regulations.

(2) In this section -

'advance cross-border ruling' has the same meaning as it has in the Directive;

'advance pricing arrangement' has the same meaning as it has in the Directive;

'competent authority' means the Revenue Commissioners acting as the competent authority for the purposes of the Directive;

'Directive' means Council Directive 2011/16/EU of 15 February 2011 [OJ No. L64, 11.3.2011, p.1] on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, as amended by Council Directive 2014/107/EU of 9 December 2014 [OJ No. L359, 16.12.2014, p.1] and Council Directive (EU) 2015/2376 of 8 December 2015 [OJ No. L332, 18.12.2015, p.1];

'exchange information' means the information described in Article 8a of the Directive that is required to be communicated by the competent authority under the Regulations;

'Regulations' means the European Union (Administrative Cooperation in the Field of Taxation) Regulations 2012;