Finance Act, 2001

Tax clearance in relation to excise licences.

172.Section 2 of the Intoxicating Liquor (National Concert Hall) Act, 1983 , is amended by the insertion of the following after subsection (1):

“(1A) 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 2001 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 .”.