1095. Tax clearance certificates: general scheme.

(1) In this section -

"the Acts" means -

(a) the Customs Acts,

(b) the statutes relating to the duties of excise and to the management of those duties,

(c) the Tax Acts,

(ca) Parts 18A, 18B, 18C, 18D and 18E,

(caa) Part 4A,

(cb) Part 22A,

(cc) Part 22B,

(d) the Capital Gains Tax Acts,

(e) the Value-Added Tax Acts,

(f) the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,

(g) the statutes relating to stamp duty and to the management of that duty,

(h) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

and any instruments made thereunder;

"licence" has the same meaning as in section 1094;

"tax clearance certificate" shall be construed in accordance with subsection (3).

(2) The provisions of this section shall apply in relation to every application by a person to the Collector-General for a tax clearance certificate other than an application for such a certificate made -

(a) in relation to a licenc

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