Part 37 of the Principal Act is amended -

(a) in section 851A by inserting the following paragraphs after paragraph (m) (inserted by section 65):

"(n) where the taxpayer information is disclosed to an official of the Department of Finance solely -

(i) for the purposes of or in connection with the compliance by the State with its obligations under -

(I) Article 108 of the Treaty on the functioning of the European Union, or

(II) regulations made pursuant to Article 109 of the Treaty on the functioning of the European Union,

or

(ii) for the purposes of or in connection with the preparation of a response to the exercise by the Commission of the European Union of its functions under -

(I) Articles 107 to 109 of the Treaty on the functioning of the European Union, or

(II) regulations made pursuant to Article 109 of the Treaty on the functioning of the European Union,

and

(o) where the taxpayer information is disclosed to the Commission of the European Union solely for the purposes of or in connection with the compliance by the State with its obligations under -

(i) Article 108 of the Treaty on the functioning of the European Union, or