The Principal Act is amended by the insertion of the following section:

"13A.

(1) If the Minister for Justice and Equality revokes a certificate of personal fitness under section 5C, he shall, on the request in writing of the person to whom the certificate was issued made not later than 14 days after the revocation, give the person a statement in writing of the reasons for the revocation.

(2) A person whose certificate of personal fitness has been revoked under section 5C may, not later than 14 days after receiving a statement in writing under subsection (1), appeal the revocation to the District Court.

(3) A person who brings an appeal under this section shall give notice of the appeal to the Revenue Commissioners and the Minister for Justice and Equality in such manner and within such period as may be prescribed.

(4) The District Court may, upon an appeal under this section, either -

(a) affirm the revocation, or

(b) grant the appeal.

(5) Section 27 of the Inland Revenue Regulation Act 1890 shall apply to proceedings under this section as it applies to proceedings relating to inland revenue.

(6) The respondent in an appeal under this section shall not be entitled to advance as a reason for opposing an appeal under this section a reason not specified in a statement of the reasons for a revocation given to the appellant pursuant to a request under subsection (1).