Section 4 of the Casual Trading Act, 1995, is hereby amended by the insertion of the following subsection after subsection (2):
(a) For the purposes of the assessment, charge, collection and recovery of any tax or duty placed under the care and management of the Revenue Commissioners -
(i) a casual trading licence shall not be granted unless the application for a casual trading licence contains the applicant's tax reference number, and
(ii) the local authority concerned shall, upon the grant of a casual trading licence, or as soon as may be thereafter, notify the Revenue Commissioners in writing of the name, address and tax reference number of the person to whom the licence was granted and the conditions (if any) contained in the licence including the duration thereof.
(b) In this subsection, ‘tax reference number’, in relation to an applicant for a casual trading licence, means -
(i) in the case of an applicant who is an individual, the identifying number, known as the Reven
…