Taxes Consolidation Act 1997 section 896C

Provision of information by Child and Family Agency

Section 896C requires the Child and Family Agency to provide information to Revenue about pre-school service providers.

  • The Child and Family Agency must supply information to Revenue at intervals specified by Revenue.
  • The information relates to data held by the Agency for the purposes of Part VIIA of the Child Care Act 1991, which deals with pre-school services.
  • Revenue may require any such information it needs to carry out its functions under the tax Acts.
  • The term "Acts" covers the full body of tax legislation as defined in section 1078(1) of the TCA 1997.

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