108D Cancellation of a registration number – special provisions for notification and publication

Where—

(a)a registration number assigned to a person in accordance with section 65(2) is cancelled, and

(b)it appears requisite to the Revenue Commissioners to do so for the protection of the revenue,

the Commissioners may, notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed on them by any enactment or otherwise—

(i)inform the suppliers to the person to whom that registration number relates, insofar as it is practicable, that that person’s registration number has been cancelled and furnish them with—

(I)that cancelled registration number,

(II)the date from which that registration number has been cancelled, and

(III) the name and address of the person to whom that registration number had been assigned,

(ii)publish in Iris Oifigiuil—

(I)the cancelled registration number,

(II)the date from which that registration number has been cancelled, and

(III) the name and address of the person to whom that registration number had been assigned,

and

(iii)make publicly available the information which has been published in accordance with paragraph (ii) in any other publication and in any manner, form, format or media.