(1) Notwithstanding section 261 or any other enactment in relation to the confidentiality of information relating to employers and insured persons or other persons entitled to benefits or assistance under this Act, information relevant to a relevant subsidy, in so far as it relates to the effective operation of this Chapter, may be exchanged between the Minister and the Revenue Commissioners.
(2) In this section, 'relevant subsidy' means -
(a) the subsidy referred to in section 38C(1)(f) and commonly known as the Covid-19 employer refund scheme,
(b) the temporary wage subsidy, and
(c) the employment wage subsidy scheme within the meaning of section 28B of the Act of 2020.