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Disclosure of certain information to Revenue Commissioners
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21. The Principal Act is amended by the substitution of the following section for section 147A:
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“147A. (1) The Revenue Commissioners may, where they consider that it is necessary and proportionate for the performance by them of their functions, request the Board to supply the Revenue Commissioners with—
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(a) information contained in the register, or
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(b) where it appears to the Board that a dwelling is, or might be, the subject of a tenancy that is not registered under Part 7, some or all of the following information:
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(i) where the owner, landlord or tenant of the dwelling is—
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(I) an individual, the name, contact details, address (including postcode) and personal public service number of the individual,
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(II) a company, its name, its contact details, the address (including postcode) of its registered office, its tax reference number and its registered number, or
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(III) a body corporate other than a company, its name, its contact details, the address (including postcode) of its principal office or place of business and its tax reference number;
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(ii) the address (including postcode) of the dwelling;
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(iii) the duration of the tenancy;
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(iv) the amount of rent payable under the tenancy;
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(v) the number of tenants;
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(vi) such other information as the Revenue Commissioners may reasonably require for the purposes of their functions.
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(2) The Board shall, as soon as practicable after receipt of a request under subsection (1) or at such intervals as are specified by the Revenue Commissioners, comply with the request in so far as the information requested is in their possession.
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(3) The Board may, of its own volition, disclose to the Revenue Commissioners the following information in its possession:
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(a) information relating to a decision under subsection (4)(a) or (5) of section 148X to impose a sanction;
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(b) information relating to a sanction imposed under Part 7A;
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(c) information relating to a tenancy, or a dwelling that appears to the Board to be the subject of a tenancy, that is not registered under Part 7,
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the disclosure of which to the Revenue Commissioners is necessary and proportionate for the performance by the Revenue Commissioners of their functions.”.
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