Jonathan O'Brien (Cork North Central, Sinn Fein) | Oireachtas source

I move amendment No. 64:

In page 277, between lines 40 and 41, to insert the following:"(d) certificate of tax compliance,".

Why is a certificate of tax compliance not included as one of the documents required to be submitted? The Bill provides that balance sheets, profit and loss accounts and other statements and notes be submitted. What is the reason a certificate of tax compliance is not included? Is there an issue around synching of annual returns and tax clearance certificates?