Finance Act, 2000
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Tax clearance in relation to excise licences. |
106.— Section 62 of the National Cultural Institutions Act, 1997 , is amended by the insertion of the following after subsection (2): | |
“(2A) Notwithstanding anything to the contrary in any other enactment, a licence shall not be granted or renewed by the Revenue Commissioners under this section in respect of any period commencing on or after 1 October 2000 unless a tax clearance certificate in relation to the licence or its renewal has been issued in accordance with section 1094 of the Taxes Consolidation Act, 1997 .”. |