32.— (1) 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” includes—

(a) in the case of a body corporate, the directors of the body corporate, and

(b) in the case of a partnership, the partners,

but does not include an individual who provides a property service in the course of an employment;

“tax clearance certificate” means a certificate under section 1095 (inserted by section 127(b) of the Finance Act 2002) of the Act of 1997.

(2) The Authority shall refuse to issue or renew a licence to or in respect of a person in respect of whom a tax clearance certificate is not in force.

(3) The Authority may nevertheless issue or renew a licence to or in respect of such a person if—

(a) the person has, at least 4 months before applying for the issue 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 Authority would, but for subsection (2), have issued or renewed the licence.

(4) A licence issued or renewed on foot of subsection (3) shall expire 7 days after the date on which the appeal concerned referred to in that subsection has been determined or finally determined and such appeal is unsuccessful.

(5) The Collector-General shall notify the Authority of any appeal against a refusal of an application to issue a tax clearance certificate and of the final determination of any such appeal.

(6) The reference in subsection (3) (a) to section 1094(7) is to that provision as applied by subsection (6) of section 1095 (inserted by section 127(b) of the Finance Act 2002) of the Act of 1997.

(7) The Act of 1997 is amended in section 1094(1) by the deletion in the definition of—

(a) “licence” of paragraphs (e), (f) and (g), and

(b) “beneficial holder of a licence” of “and, in relation to a licence issued under the Auctioneers and House Agents Act 1947, includes the authorised individual referred to in section 8(4), or the nominated individual referred to in section 9(1), of that Act”.