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Amendment of section 851A of Principal Act (confidentiality of taxpayer information)
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72. Section 851A of the Principal Act is amended in subsection (1) by substituting the following for the definition of “professional body”:
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“‘professional body’ means—
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(a) an accountancy body that comes within the supervisory remit of the Irish Auditing and Accounting Supervisory Authority,
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(b) the Irish Auditing and Accounting Supervisory Authority,
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(c) the Irish Taxation Institute, or
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(d) the Law Society of Ireland;”.
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