TJ McIntyre writes:
I’m indebted to Rossa McMahon and Daragh O’Brien for pointing out (via Twitter) two interesting provisions in the Finance Bill 2011 (PDF).
Section 71 creates a new revenue offence of possessing or using computer tools for the purpose of evading tax:
[…]
Section 73, meanwhile, creates what is in effect a parallel data protection system for the Revenue. Although too long to quote in full, an interesting aspect is that it creates a new offence of unauthorised disclosure of information
Read more on IT Law in Ireland.