Criminal Justice (Miscellaneous Provisions) Act 2009
|
New section 9A of Principal Act. |
35.— The Principal Act is amended by the insertion of the following section after section 9: | |
“Tax clearance. | ||
9A.— (1) In this section— | ||
“ Act of 1997 ” means the Taxes Consolidation Act 1997 ; | ||
“ Collector-General ” means the Collector-General appointed under section 851 of the Act of 1997; | ||
“ tax clearance certificate ” means a certificate under section 1095 (as substituted by section 127(b) of the Finance Act 2002 ) of the Act of 1997. | ||
(2) The Minister shall refuse to register a person in the register of firearms dealers or renew any such registration in respect of that person if that person is a person in relation to whom a tax clearance certificate is not in force. | ||
(3) The Minister may nevertheless register a person in the register of firearms dealers or renew any such registration in respect of that person if— | ||
(a) the person has, at least four months before applying for such registration or renewal, applied for a tax clearance certificate and it has been refused and an appeal against the refusal has been made under section 1094(7) of the Act of 1997 but not determined, and | ||
(b) the Minister would, but for subsection (2), have registered that person in the register of firearms dealers or renewed any such registration in respect of the person. | ||
(4) Where an appeal referred to in subsection (3) is made but is not successful, any registration or renewal of registration under that subsection shall expire 7 days after the appeal is determined or, where appropriate, finally determined. | ||
(5) The Collector-General shall notify the Minister of any appeal against a refusal of an application for a tax clearance certificate and of the determination or, as appropriate, final determination of any such appeal.”. |