asked the Minister for Finance if the Revenue Commissioners have access to lists of ESB stock investors and, if so, when such a practice commenced.
Written Answers. - ESB Stock Investors.
385.
The Revenue Commissioners are empowered to obtain returns of interest payments made to holders of ESB stock, by virtue of the provisions of section 466 of the Income Tax Act, 1967 as applied by section 471 of that Act (formerly section 12 of the Finance Act, 1954). The practice of obtaining returns commenced following the introduction of the 1954 legislation.