Part 37-0-2 Confidentiality of Taxpayer Information Section 851A Taxes Consolidation Act 1997 1. Introduction Section 851A Taxes Consolidation Act 1997 formalises taxpayer confidentiality and reassures taxpayers that their personal and commercial information disclosed to Revenue for tax purposes is protected against unauthorised disclosure by Revenue to third parties. 2. Some important definitions “Service provider” means “any person engaged […]

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