1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Management Provisions (ss. 849-1104)
  3. Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N)
  4. Chapter 3 Other obligations and returns (ss. 885-898A)
  5. 891GA. Disclosure of certain information for the purposes of administrative cooperation in the field of taxation
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2023 - onwards
  Version 2 of 2    

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], 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

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