25.—(1) Subject to the provisions of this section, if a person who is in compliance with the obligations imposed on the person by the Acts in relation to—

(a) the payment or remittance of any taxes, interest or penalties required to be paid or remitted under the Acts to the Revenue Commissioners, and

(b) the delivery of any returns required to be made under the Acts,

applies to the Collector-General in such form as may be determined by the Revenue Commissioners in that behalf for the purposes of section 21, 22, 23 or 24, the Collector-General shall issue to the person a certificate (in this Act referred to as “a tax clearance certificate”) stating that, at the time of the issue of the certificate, the person is in compliance with those obligations.

(2) A tax clearance certificate shall not be issued to a person unless—

(a) the person, and

(b) if the person is or was a member of a partnership, in respect of the period of the person's membership, the partnership,

is in compliance with the obligations imposed on the person and the partnership by the Acts in relation to the matters specified in paragraphs (a) and (b) of subsection (1).

(3) Subsections (6) and (7) of section 1094 of the Taxes Consolidation Act, 1997, shall, with any necessary modifications, apply to an application for a tax clearance certificate under this section as they apply to an application for a tax clearance certificate under that section.

(4) Where a person applies, pursuant to subsection (1) (other than a person so applying for the purposes of section 24), for the issue of a tax clearance certificate and, either—

(a) the Collector-General has not decided whether to issue or to refuse to issue such a certificate, or

(b) the Collector-General has refused to issue such a certificate and the refusal is the subject of an appeal or further appeal under section 1094(7) of the Taxes Consolidation Act, 1997 (as applied by subsection (4)), that has not been determined,

the Collector-General shall, on application to him or her in that behalf by the person, furnish to the person a statement in writing (in this Act referred to as “an application statement”) to the effect that the person has applied to him or her for the issue of a tax clearance certificate and that a decision on the application has not been made.

(5) Where the Collector-General—

(a) furnishes an application statement to a person under this section, and

(b) having considered the application referred to in that statement, refuses to issue a tax clearance certificate to the person and notifies the person in writing of the refusal, and

(i) the time for bringing an appeal or further appeal against the refusal has expired,

(ii) any such appeal or further appeal has been withdrawn, or

(iii) on any such appeal or further appeal, the refusal has been unheld,

the Collector-General shall notify the Commission in writing of the refusal.

(6) If, immediately before a refusal pursuant to subsection (5), the person concerned was a member, the Commission shall, upon receipt of the notification under that subsection in relation to the refusal, draw up a report in writing in relation to the matter and furnish a copy thereof together with a copy of the notification to the Committee and the Committee shall cause a copy of the report and the notification to be laid before the House.

(7) Where the Collector-General issues an application statement to a person, the person shall be deemed not to contravene section 21 or 23, as may be appropriate (“the relevant section”), at any time—

(a) after the expiration of the period specified in the relevant section for the furnishing to the Commission by the person of a tax clearance certificate, and

(b) before the issue to the person by the Collector-General of a tax clearance certificate for the purposes of the relevant section or the notification of the person by the Collector-General of his or her refusal to do so, but if such a notification is given to the Commission, the person shall thereafter be deemed to contravene the relevant section.