(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], Council Directive (EU) 2015/2376 of 8 December 2015 [OJ No. L332, 18.12.2015, p. 1], Council Directive (EU) 2016/881 of 25 May 2016 [OJ No. L146, 3.6.2016, p. 1], Council Directive (EU) 2016/2258 of 6 December 2016 [OJ No. L342, 1
…