(1) In this section -

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

'specified body' means the Workplace Relations Commission.

(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.