|
|
|
Amendment of section 851A of Principal Act (confidentiality of taxpayer information)
|
| |
97. Section 851A(8) of the Principal Act is amended—
|
|
| |
(a) in paragraph (n)—
|
|
| |
(i) in subparagraph (i)(II), by the substitution of “Article 108 or 109” for “Article 109”, and
|
|
| |
(ii) in subparagraph (ii)(II), by the substitution of “Article 108 or 109” for “Article 109”,
|
|
| |
(b) in paragraph (o), by the substitution of the following subparagraph for subparagraph (ii):
|
|
| |
“(ii) regulations made pursuant to Article 108 or 109 of the Treaty on the functioning of the European Union,”,
|
|
| |
and
|
|
| |
(c) by the insertion of the following paragraph after paragraph (o):
|
|
| |
“(oa) where the taxpayer information is required to be disclosed in accordance with regulations made pursuant to Article 108 or 109 of the Treaty on the functioning of the European Union and is disclosed solely for the purposes of or in connection with the compliance by the State with its obligations under such regulations, and”.
|
