910 Power to obtain information from Minister of the Government

In relation to the assessment and collection of any taxes, duties, etc under their care and management, the Revenue Commissioners may require, by notice in writing, any Minister of the Government or any body established by or under statute to provide details, in an approved electronic format, of all payments made by it to specified persons or class of persons. This power may be delegated to an officer of the Revenue Commissioners.

Relevant Date: Finance Act 2021