22B. — (1) A person registered on the fuels register and not in possession of a current tax clearance certificate issued under section 1095 of the Taxes Consolidation Act 1997 shall, as soon as practicable, so notify the Agency in writing.

(2) If, within 28 days of a person notifying the Agency under subsection (1), the Agency is not satisfied that the person possesses a current tax clearance certificate issued under section 1095 of the Taxes Consolidation Act 1997, the Agency shall remove that person from the fuels register.

(3) Where, in accordance with this section a person is removed from the fuels register—

(a)  the Agency shall enter a statement in the fuels register that the person has been so removed and a statement of the reasons for that removal, and

(b)  the person concerned shall immediately surrender their registration number to the Agency.

(4) A person who contravenes subsection (1) or (3)(b) shall be guilty of an offence.]