(1) Particulars stipulated in section 342h (1) and (2) need not be included in the report on income tax information if their disclosure would cause significant disadvantages for the enterprises to which the particulars relate. Sentence 1 does not apply to particulars relating to the tax jurisdictions set out in in section 342i (1) sentence 1 number 2 or 3.
(2) If subsection (1) sentence 1 is applied, then this is to be stated in the report on income tax information and duly justified. The particulars not included are to be included at the latest in the report on income tax information that is prepared for the fourth financial year following the period under report.