Regulation of Providers of Building Works and Miscellaneous Provisions Act 2022
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Tax clearance | ||
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41. (1) Subject to subsection (2), the Board shall refuse to grant or renew registration in respect of a person in relation to whom a tax clearance certificate is not in force. | ||
(2) The Board may grant or renew registration in respect of such a person if— | ||
(a) the person has, at least 4 months before applying for registration or renewal, applied for a tax clearance certificate and it has been refused and an appeal against the refusal has been made under section 1094(7) of the Act of 1997 but not determined, and | ||
(b) the Board would, but for subsection (1) have granted or renewed registration. | ||
(3) Registration granted or renewed on foot of subsection (2) shall expire after 7 days beginning on the date on which the appeal concerned referred to in that subsection has been determined or finally determined and such appeal is unsuccessful. | ||
(4) The Collector-General shall notify the Board of any appeal against a refusal of an application to issue a tax clearance certificate and of the final determination of any such appeal. | ||
(5) The reference in subsection (2)(a) to section 1094(7) of the Act of 1997 is to that provision as applied by subsection (6) of section 1095 of that Act. | ||
(6) In this section— | ||
“Act of 1997” means the Taxes Consolidation Act 1997 ; | ||
“Collector-General” means the Collector-General appointed under section 851 of the Act of 1997; | ||
“person” means a provider of building works; | ||
“tax clearance certificate” means a certificate under section 1095 of the Act of 1997. |