Companies Act 2014 section 745

Disclosure of information by Revenue Commissioners to Registrar

Section 745 allows the Revenue Commissioners to share information with the Registrar of Companies to help determine whether a company has delivered required tax statements, overriding normal confidentiality restrictions.

• The section applies when the Registrar needs to check whether a company has failed to file a required statement with the Revenue Commissioners under section 882(3) of the Taxes Consolidation Act 1997, and whether that statement has since been delivered.
• The Revenue Commissioners are permitted to disclose relevant information they hold to the Registrar for this purpose.
• This disclosure is allowed even where there would normally be legal obligations of secrecy or other statutory restrictions on sharing such information.
• The provision ensures the Registrar can properly exercise strike-off and related powers under Part 12 of the Companies Act 2014 with access to accurate, up-to-date filing information.