Department of Finance We wish to make an application under the Freedom of Information Act 2014 for access to any internal memos, emails, notes (including briefing notes to the Minister for Finance), or any other forms of correspondence, communication or documentation containing an expression of the views of the Department of Finance on Sections 207 & 208 of the Taxes Consolidation Act 1997 as amended by Section 17 of the Finance Act 2024.