Section 137A Information exchange with Property Registration Authority

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Amendments

Section 137A inserted by Finance Act 2010 section 135.

(1) In this section "Authority" means An tÚdarás Clárúcháin Maoine or, in the English language, the Property Registration Authority.

What is meant by the "Authority"?

(1) The authority means the Property Registration Authority (PRA).

(2) The Authority shall, at such intervals as are specified by the Revenue Commissioners, supply to the Revenue Commissioners such information in the Authority’s possession as may be required for the performance of the functions of the Revenue Commissioners under this Act.

Must the PRA supply information to Revenue?

(2) Yes, the PRA must supply Revenue with information in its possession which Revenue may need to preform its functions.

(3) Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure or production of information obtained by or furnished to the Commissioners, the Commissioners shall, at such intervals as are specified by the Authority, supply to the Authority such information in the Commissioners’ possession which may be required by the Authority when considering stamp duty in relation to documents presented for registration.

Can Revenue supply information to the PRA?

(3) Revenue must provide the PRA with information in its possession which the PRA may need when considering stamp duty chargeable on documents presented for registration.