Revenue Information Powers

Section 119 FA 2012 amended section 912A (information for tax authorities in other countries) to provide for the inclusion of section 905 (inspection of documents and records). It also amended subsection (3) of section 912A so that the definintion of "taxpayer" for exchange of information purposes now includes classes of taxpayer and is no longer restricted to named persons only.

Please refer to Part 38-04-04, which is available on the revenue website under About Us / Freedom of Information / Tax and Duty Manual/Income Tax Capital Gains Tax Corporation Tax / Part 38.

25 June 2015