Fisheries (Amendment) Act 2003

F10[Tax clearance certification requirement for applicants for sea-fishing boat licences.

5A

5A. ...]

Annotations

Amendments:

F10

Inserted by Sea-Fisheries and Maritime Jurisdiction Act 2006 (8/2006), s. 98(1), not commenced as per subs. (2) as of date of revision.

Modifications (not altering text):

C4

Prospective affecting provision: section inserted by Sea-Fisheries and Maritime Jurisdiction Act 2006 (8/2006), s. 98(1), not commenced as of date of revision.

F10[5A. (1) A sea-fishing boat licence shall not be granted by the licensing authority unless the applicant produces to the licensing authority a tax clearance certificate.

(2) In this section "tax clearance certificate" means a tax clearance certificate issued under section 1095 (inserted by section 127 of the Finance Act 2002 ) of the Taxes Consolidation Act 1997.]