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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 25 March 2002 - onwards

127. Tax clearance.

Part 48 of the Principal Act is, with effect from the passing of this Act, amended -

(a) in section 1094 -

(i) in subsection (1) -

(I) in the definition of "licence" -

(A) by substituting "means a licence, permit or authorisation" for "means a licence or authorisation",

(B) by substituting "," for "," in each of the paragraphs (h), (j), (k) and (l), and

(C) by inserting the following after paragraph (l):

"(m) subsection (3) (inserted by the Finance Act, 2002) of section 122 of the Finance Act, 1992, and

(n) subsection (1A) (inserted by the Finance Act, 2002) of the Finance (1909-10) Act, 1910;",

and

(II) in the definition of "specified date", by substituting "paragraphs (a) to (n)" for "paragraphs (a) to (j)",

(ii) by substituting the following for subsection (5):

"(5) An application for a tax clearance certificate under this section shall be made to the Collector-General in a form prescribed by the Revenue Commissioners or in such other manner as the Revenue Commissioners may allow.", and