26.—For the purposes of section 25 where the conditions referred to in subsection (2) of that section require the possession of a tax clearance certificate by a recruitment agency applying for inclusion in the list of recruitment agencies, then the agency shall not be included in the list unless it produces to the Commission a tax clearance certificate issued under section 1095 (inserted by section 127 of the Finance Act 2002) of the Taxes Consolidation Act 1997.