The Revenue Commissioners shall, on the application of a person to whom a certificate for a gaming licence has been granted and on payment by him of any excise duty provided for by law, issue to the applicant a licence in such form as they may direct which shall be and be expressed to be subject to the conditions attached to the certificate.

Provided that, notwithstanding anything to the contrary in any other enactment, any licence commencing on or after the 1st day of October, 1993, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 1094 of the Taxes Consolidation Act, 1997.