(1) In this section -
"relevant person" means a debtor, associated debtor, guarantor, surety or chargor and includes a connected person (within the meaning given by section 10 of the Taxes Consolidation Act 1997) in relation to a debtor, associated debtor, guarantor, surety or chargor;
"tax" has the meaning given by section 960A of the Taxes Consolidation Act 1997.
(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 C
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