(1) Part 40 of the Taxes Consolidation Act, 1997, is hereby amended -

(a) in Chapter 1, by the insertion of the following section after section 944:

"Publication of determinations of Appeal Commissioners.

944A. The Appeal Commissioners may make arrangements for the publication of reports of such of their determinations as they consider appropriate, but they shall ensure that any such report is in a form which, in so far as possible, prevents the identification of any person whose affairs are dealt with in the determination.",

and

(b) in Chapter 2, by the insertion, in subsection (2) of section 945, of the following paragraph after paragraph (e):

"(ee) the publication of reports of determinations of the Appeal Commissioners,".

(2) [deleted]

(3) Section 52(5) of the Capital Acquisitions Tax Act, 1976, is hereby amended by the insertion, in paragraph (a), of the following subparagraph after subparagraph (v):

"(va) the publication of reports of determinations of the Appeal Commissioners;".

(4) This section shall apply to appeals determined by the Appeal Commissioners after the date of the passing of this Act.