Finance Act, 2002



Amendment of section 122 (permit and licence procedure) of Finance Act, 1992.

84.Section 122 of the Finance Act, 1992 , is amended by the insertion of the following after subsection (2):

“(3) Notwithstanding anything to the contrary in any other enactment, a permit shall not be granted or renewed by the Revenue Commissioners under this section in respect of any period commencing on or after 1 July 2000 unless a tax clearance certificate in relation to the permit or its renewal has been issued in accordance with section 1094 of the Taxes Consolidation Act, 1997 .”.