Some minor drafting amendments were made to section 21 to ensure that the terms used throughout the section are consistent. A new subsection (7) was inserted at the request of the Revenue Commissioners. It is a technical amendment to the Taxes Consolidation Act 1997 to allow for the issuing of a tax clearance certificates in relation to a licence under 21. Section 21(6) provides that a tax clearance certificate is required before a licence for a national sporting arena will be issued or renewed by the Revenue Commissioners.