Finance Act, 2000

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 .”.