(1) Subsection (1) or, as the case may be, subsection (2) of section 43 shall not apply in relation to a company in respect of which there is in force a certificate under this section.
(2) The registrar of companies may grant to a company, on application in the prescribed form being made by it in that behalf, a certificate stating that the company has a real and continuous link with one or more economic activities that are being carried on in the State.
(3) The registrar of companies shall not grant such a certificate unless the company concerned tenders proof to him or her that it has such a link.
(4) A statement referred to in subsection (5) that is tendered by the applicant shall be deemed to be proof, for the purposes of subsection (3), that the applicant has such a link.
(5) The statement mentioned in subsection (4) is a statement in writing that has been given to the company concerned by the Revenue Commissioners within the period of 2 months ending on the date on which an a