The Senior Investigator affirmed the Revenue's refusal of the record. She noted that it was concerned with the tax affairs of the applicant and other companies within a company group. She found that granting access to information about those other companies would breach the duty of confidence owed by the Revenue to them. She found that section 35(1)(b) applies. Although some small parts of the record relate solely to the applicant, she did not consider the provisions of section 18 to require their disclosure.