Section 12A is amended by inserting the following subsection after subsection (4):

"(5) Notwithstanding the generality of subsection (1), any information derived from the contents of returns and which has been disclosed by the Minister to the Minister for Finance is, and shall be deemed always to have been, necessarily so disclosed for the purposes of enabling or assisting -

(a) the determination of the age-related tax credit referred to in section 470B of the Taxes Consolidation Act 1997, or

(b) the determination of the amount of levy referred to in section 125A of the Stamp Duties Consolidation Act 1999.".