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European Union (Pan-European Personal Pension Product) Regulations 2022 [S.I. No. 435 of 2022]Introductory TextRegulation 1 CitationRegulation 2 InterpretationRegulation 3 Designation of Bank as competent authorityRegulation 4 Power of Bank to issue directions to relevant personRegulation 5 Co-operation between Pensions Authority and BankRegulation 6 Administrative sanctionsRegulation 7 Appealable decisionsRegulation 8 Decumulation phaseRegulation 9 Information in possession of Revenue CommissionersRegulation 10 Amendment of Act of 1942Regulation 11 Accessibility of information on European single access point (ESAP)Given under
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AI Summary of Regulation 9 Information in possession of Revenue Commissioners

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 28 August 2022 - onwards

Regulation 9 Information in possession of Revenue Commissioners

(1) Notwithstanding section 851A of the Taxes Consolidation Act 1997 (No. 39 of 1997) a Revenue officer (within the meaning of that section) may disclose to the Bank information in relation to a PEPP which is required by the Bank for the purpose of, or in connection with, the performance by it of its functions under the PEPP Regulation or these Regulations.

(2) Information disclosed to the Bank under paragraph (1) may only be used for the purpose of, or in connection with, the performance by the Bank of its functions under the PEPP Regulation or these Regulations.

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