As respects the year 1992 and subsequent years, section 23 of the Finance Act, 1983, is hereby amended -
(a) in subsection (2), by the insertion of "or any part of a year as they see fit" after "as respects each year", and
(b) in subsection (3), by the insertion in paragraph (a) of "or lists" after "the list",
and the said subsection (2) and the said paragraph (a), as so amended, are set out in the Table to this section.
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(2) The Revenue Commissioners shall, as respects each year or any part of a year as they see fit (being the year 1984 or a subsequent year), compile a list of names and addresses and the occupations or descriptions of every person - (a) upon whom a fine or other penalty was imposed by a court under any of the Acts during that year, (b) upon whom a fine or other penalty was otherwise imposed by a court during that year in respect of an act or omission by the person in relation to tax, or (c) in whose case the Revenue Commissioners, pursuant to an ag |