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Notice of the making of this Statutory Instrument was published in
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“Iris Oifigiúil” of 27th December, 2022.
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I, MICHAEL MCGRATH, Minister for Finance, in exercise of the powers conferred on me by
section 3
of the
European Communities Act 1972
(No. 27 of 1972), and for the purpose of giving further effect further effect to Council Directive 2011/16/EU of 15 February 20111
, as amended by Council Directive (EU) 2021/514 of 22 March 20212
, hereby make the following regulations:
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1. These Regulations may be cited as the European Union (Access to Anti-Money Laundering Information by Tax Authorities) (Amendment) Regulations 2022.
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2. The European Union (Access to Anti-Money Laundering Information by Tax Authorities) Regulations 2021 (
S.I. No. 387 of 2021
) are amended –
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(a) in Regulation 3 –
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(i) in paragraph (1), by the insertion of “, 32a” after “31” in both places where it occurs,
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(ii) in paragraph (2)(a), by the substitution of “, the Central Register of Beneficial Ownership of Trusts and the Central Mechanism of Ownership of Bank and Payment Accounts and Safe-Deposit Boxes, and” for “and the Central Register of Beneficial Ownership of Trusts, and”,
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(iii) in paragraph (4)(a) –
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(I) by the insertion of “or the Central Mechanism of Ownership of Bank and Payment Accounts and Safe-Deposit Boxes, as the case may be,” after “registers”, and
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(II) by the insertion of “or the Central Mechanism of Ownership of Bank and Payment Accounts and Safe-Deposit Boxes, as the case may be,” after “register” in both places where it occurs,
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and
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(iv) in paragraph (5), by the insertion of “or the Central Mechanism of Ownership of Bank and Payment Accounts and Safe-Deposit Boxes, as the case may be,” after “registers”,
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and
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(b) in Regulation 4, by the insertion of the following paragraph after paragraph (1):
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“(1A) On there being made of the Central Bank of Ireland, by an authorised officer, a request for access, in accordance with Regulation 3(2)(a), to the Central Mechanism of Ownership of Bank and Payment Accounts and Safe-Deposit Boxes, the Central Bank of Ireland shall afford the authorised officer access, in a timely manner, to the Central Mechanism of Ownership of Bank and Payment Accounts and Safe-Deposit Boxes.”.
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![http://www.irishstatutebook.ie/images/ls](http://www.irishstatutebook.ie/images/ls)
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GIVEN under my Official Seal,
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20 December, 2022.
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MICHAEL MCGRATH,
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Minister for Finance.
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1 OJ No. L 64, 11.03.2011, p. 1
2 OJ No. L 104, 25.03.2021, p. 1 |