Taxi Regulation Act 2003

Tax clearance certification requirements for licence applicants.

37.—(1) A licence shall not be granted by a licensing authority unless the applicant produces to the licensing authority, a tax clearance certificate issued under section 1095 (inserted by section 127 of the Finance Act 2002 ) of the Taxes Consolidation Act 1997 .

(2) The Commission may, with the consent of the Minister for Finance, make regulations for the purpose of specifying particular conditions or requirements for applicants for licences in relation to taxation obligations.