Damien English (Meath West, Fine Gael) | Oireachtas source

The purpose of these amendments is to preserve the existing factors concerning strike-offs that have been initiated by the Revenue Commissioners.

If Revenue has given the registrar notice under section 882(3) of the Taxes Consolidation Act 1997, the registrar is bound pursuant to section 726(b) of this Bill to effect involuntary strike-off of the company from the register. For the registrar to have powers to restore such a company administratively to the register, the registrar must be in receipt of a letter of no objection from Revenue.