Section 204 of the National Asset Management Agency Act 2009 is amended by substituting the following for subsection (2) -

"(2) Notwithstanding any provision of this Act or any other enactment -

(a) NAMA shall make available to the Revenue Commissioners details of each eligible bank asset,

(b) where the Revenue Commissioners require any information or documents, relating to any eligible bank asset or such other matters as may be necessary for the purposes of the performance of their duties, then they may require NAMA to provide such information as is in the possession or control of NAMA or of which it has knowledge, and such documents as are in the possession or control of NAMA or to make such documents available for inspection,

(c) the Revenue Commissioners may, for the purposes of the performance of their functions under Part 42 of the Taxes Consolidation Act 1997 and any regulations made under that Part, seek from NAMA information in relation to a named relevant person, and

(d) where NAMA is in possession of, or has knowledge of, information or has possession or control of documents referred to in paragraph (b) or (c), NAMA shall provide such information and documents to, or make such documents available for inspection by, the Revenue Commissioners.".