1093 Disclosure of information to Ombudsman

This section secures that any obligation as to secrecy or restriction on the disclosure or production of information or documents obtained by or given to the Revenue Commissioners for tax purposes is not to apply so as to preclude the disclosure by the Revenue Commissioners of information (including documents) to the Ombudsman for the purposes of the Ombudsman Act, 1980.

Relevant Date: Finance Act 2021