[2014.] Freedom of Information Act 2014. [No. 30.]SCH.1 concerning an examination or investigation carried out by the Garda Síochána Ombudsman Commission under Part 4 of the Garda Síochána Act 2005; (z) the Ombudsman, insofar as it relates to records concerning an examination or investigation carried out by the Ombudsman under the Ombudsman Acts 1980 to 2012; (aa) the Ombudsman for Children, insofar as it relates to records concerning an examination or investigation carried out by the Ombudsman for Children under the Ombudsman for Children Act 2002; (ab) the Ombudsman for Financial Services, insofar as it relates to records concerning an investigation or adjudication carried out by the Financial Services Ombudsman under section 57BK of the Central Bank Act 1942; (ac) the Legal Services Ombudsman, insofar as it relates to records concerning an investigation carried out by the Legal Services Ombudsman under the Legal Services Ombudsman Act 2009; (ad) the Ombudsman for Defence Forces, insofar as it relates to records concerning an investigation or examination carried out by the Ombudsman for the Defence Forces under the Ombudsman (Defence Forces) Act 2004; (ae) the Pensions Ombudsman, insofar as it relates to records concerning an examination or investigation carried out by the Pensions Ombudsman under the Pensions Act 1990; (af) the Revenue Commissioners, in relation to a record that relates to the formation of an opinion under section 811 of the Taxes Consolidation Act 1997 that a transaction is a tax avoidance transaction, save as regards a record that was created before— (i) the date on which an officer of the Revenue Commissioners has notified a person that the transaction is the subject of enquiry for the purpose of considering whether to give, in relation to it, a notice under that section 811 of an opinion to the foregoing effect, or (ii) if it falls earlier than the foregoing date, the date on which a notification under section 811A of that Act was received by the Revenue Commissioners in relation to the transaction; (ag) the Office of the State Pathologist, insofar as it relates to records in connection with an investigation being undertaken by the Garda Síochána, or other records (not relating to the general administration of the Office) concerning, or arising from, functions performed by the Office under the Coroner's Act 1962; (ah) the Residential Institutions Redress Board, in the performance of its functions under the Residential Institutions Redress Act 2002, other than insofar as it relates to records concerning the general administration of those functions; 81

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