(1) The Principal Act is amended -

(a) in section 1094 -

(i) in subsection (1) by inserting the following definitions:

"'PPS number' in relation to an individual, means the individual's personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

'tax clearance access number' has the meaning given to it by subsection (5)(b);

'tax reference number', in relation to a person, means -

(a) in the case of an individual, the individual's PPS number, and

(b) in any other case -

(i) the reference number stated on any return of income form or notice of assessment issued to the person by a Revenue officer, or

(ii) the registration number assigned to that person under section 65 of the Value-Added Tax Consolidation Act 2010;",

(ii) by inserting the following after subsection (2):

"(2A) Compliance with the obligations imposed on a person referred to in subsection (2) may be reviewed from time to time by the Collector-General and a tax clearance certificate issued under subsection (2) may be rescinded by the Collector-General where those obligations are found at the time of any review not to be complied with.",