The Taxes Consolidation Act 1997 is amended in section 851A(8) by the substitution of the following paragraph for paragraph (f):

"(f) in relation to a charity, such information, including taxpayer information as may be -

(i) in the possession of a Revenue officer in relation to the name of a charity, its objectives, its governing documents and its principal officers, or

(ii) required by the Charities Regulatory Authority for the purpose of or in connection with the performance by it of its functions under the Charities Act 2009, provided that such information may only be used for that purpose or in connection with the performance of such functions,".