57. Section 56 of the Act of 2010 is amended—

(a) in subsection (1), in the definition of “qualifying person”—

(i) by the deletion of “, or is likely to amount to,”, and

(ii) by the insertion of “for the period of 12 months immediately preceding the making of an application for authorisation under subsection (2)” after “services”,

(b) in subsection (2), by the insertion of the following paragraph after paragraph (a):

“(aa) provide in the application form the particulars specified in such regulations as may be made under section 120(7)(ab),”,

(c) in subsection (3)—

(i) by the substitution of the following paragraph for paragraph (a):

“(a) The Revenue Commissioners shall, subject to paragraph (ab), issue to a person, who has made an application under subsection (2), an authorisation in writing where they are satisfied that—

(i) there is no risk to revenue, and

(ii) the person—

(I) is a qualifying person, and

(II) has furnished the particulars, duly certified, as required under subsection (2),

and if not so satisfied shall refuse to issue the authorisation.”,

(ii) by the insertion of the following paragraphs after paragraph (a) (amended by subparagraph (i)):

“(aa) Where the Revenue Commissioners decide under paragraph (a) to refuse to issue an authorisation, they shall give notice in writing to the person concerned of the decision and the reasons for that decision.

(ab) An authorisation issued under paragraph (a) shall be subject to the conditions that the authorised person, during the period for which the authorisation is valid, shall—

(i) keep full and true records in accordance with section 84, and

(ii) comply with the provisions of—

(I) this Act,

(II) the Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997),

(III) the Capital Gains Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997),

(IV) the statutes relating to the duties of excise and to the management of those duties,

(V) the Customs Act 2015, and

(VI) any instrument made under any of the enactments referred to in clauses (I) to (V).”,

(iii) by the insertion of the following paragraph after paragraph (c):

“(ca) An authorised person shall, by notice in writing, advise the Revenue Commissioners immediately of any change in the particulars referred to in subsection (2)(aa).”,

and

(iv) by the deletion of paragraph (d),

(d) by the insertion of the following subsections after subsection (3):

“(3A) (a) The Revenue Commissioners shall, by notice in writing, cancel an authorisation issued to a person in accordance with subsection (3) where they are satisfied that—

(i) the person is no longer a qualifying person,

(ii) the person has furnished, or there is furnished on his or her behalf, when making an application under subsection (2) for authorisation, particulars which are, in a material respect, false, incorrect or misleading, or

(iii) the person has failed or is failing to comply with all or any of the conditions set out in subsection (3)(ab).

(b) A cancellation under paragraph (a) shall take effect—

(i) if no appeal is brought under subsection (10), on the date specified in the notice given under paragraph (a), or

(ii) if an appeal is brought under subsection (10), on the date on which the appeal has been finally determined or is withdrawn or abandoned.

(3B) Where—

(a) a person’s authorisation is cancelled under subsection (3A), and

(b) it appears to be requisite to the Revenue Commissioners to do so for the protection of the revenue,

the Revenue Commissioners may, notwithstanding any obligations as to secrecy, or other restriction upon disclosure of information imposed on them by any enactment or otherwise—

(i) inform the suppliers to the person to whom the authorisation relates, in so far as is practicable, of—

(I) the cancellation of that person’s authorisation,

(II) the number of the authorisation so cancelled,

(III) the date from which the cancellation has effect, and

(IV) the name and address of the person to whom the authorisation issued,

(ii) publish in Iris Oifigiúil a notice stating—

(I) that the authorisation has been cancelled,

(II) the number of the authorisation so cancelled,

(III) the date from which the cancellation has effect, and

(IV) the name and address of the person to whom the authorisation issued,

and

(iii) make publicly available the information which has been published in accordance with subparagraph (ii) in any other publication and in any manner, form, format or media.”,

and

(e) by the insertion of the following subsection after subsection (9):

“(10) Any person aggrieved by a decision of the Revenue Commissioners in relation to—

(a) the refusal under subsection (3)(a) to issue an authorisation, or

(b) the cancellation of an authorisation under subsection (3A),

may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.”.