(1) In this section―

"Minister" means the Minister for Enterprise, Trade and Employment;

"specified body" means the body dedicated to employment rights compliance to be established or established (both on an interim and a statutory basis) and referred to in sections 12.3 and 13.1 of Part Two of the publication entitled "Ten-Year Framework Social Partnership Agreement 2006-2015", published on behalf of the Department of the Taoiseach in June 2006 by the Stationery Office and known as "Towards 2016".

(2) Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure or production of information obtained by or furnished to the Revenue Commissioners, the Revenue Commissioners may transfer to the Minister or the specified body information held by them―

(a) in relation to the employers or the earned incomes of individuals, or

(b) which is contained in declarations made in accordance with Regulation 3 of the Income Tax (Relevant Contracts) Regulations 2000 (S. I. No. 71 of 2000),

and information of the type referred to in paragraph (a) held by the Minister or the specified body may be transferred by the Minister or the specified body, as the case may be, to the Revenue Commissioners.

(3) Information transferred by the Revenue Commissioners under subsection (2) to the Minister or the specified body may be used only by the Minister or the specified body, as the case may be, in the exercise of their powers and functions in relation to employment rights compliance and shall not be disclosed by the Minister or the specified body to any other person (other than to each other) for any other purpose whatsoever.