Clause 41

In the ITA, in section 83, after subsection (3), insert —“(4) However, the name of the taxpayer may be disclosed in the publication mentioned in subsection (3) with the taxpayer’s consent.(5) Subsection (4) applies to any proceedings before the Board that are heard before, on or after the date of commencement of section 41 of the Finance (Income Taxes) Act 2025.”.