Peadar Tóibín (Meath West, Sinn Fein)

I take the Minister's point but the Bill states:

An application under subsection (4) shall be accompanied by—

(a) a current tax clearance certificate.

It makes a specific determination that the tax clearance certificate is required. It is always of interest to the State that taxes are in order. It also refers to "such information, particulars and documentation as the Court may reasonably require for the purpose". The new section 48A(5)(b) allows that broad space for the court to use its initiative in trying to get to the bottom of the opportunity for a business to get an exemption. If that subsection is retained, I am not sure how my amendment cannot be accepted. If it is not listed, it cannot be investigated.

See this speech in context