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“arrears of tax”, subject to section 2 (5) (a), has the meaning assigned to it by section 3 (2);

“the specified provisions” means any provision of the Acts (within the meaning of section 2 or 3, as the case may be) pursuant to which a person may be liable—

(b) References in this Act to tax (within the meaning of section 2 or 3, as the case may be) being due and payable by a person include references to such tax which would have been due and payable by him if any return, statement or declaration (being a return, statement or declaration, as the case may be, which should have, but had not, been made by him in accordance with any provision of the Acts (within the aforesaid meaning)) had been so made and if that tax had been contained in an assessment made on the person or in an estimate issued to the person.

(viii) paid or remitted in accordance with the provisions of section 3 in respect of arrears of tax.

“(aa) the provisions of section 72 of the Finance Act, 1988, or section 3 of the Waiver of Certain Tax, Interest and Penalties Act, 1993, apply, or”.

4 Non-application of sections 2 (5) and 3 (4).

(1) The provisions of sections 2 (5) and 3 (4) shall not apply, and those provisions shall be deemed never to have applied, to a person where—

(ii) a declaration given by him to the Chief Special Collector under subsection (6) (b) of section 3 did not contain a full and true statement of the kind referred to in subparagraph (III) of the said subsection, or

and any certificate issued to that person pursuant to section 2 (4) or section 3 (6) (c) shall be null and void.

(1) Where, in relation to any liability to tax (within the meaning of section 2 or 3, as the case may be) of an individual for the relevant period, being tax which has been remitted to the Chief Special Collector, an inspector or other officer of the Revenue Commissioners commences to make such enquiries, or take such action, as are within his powers, or gives a notice in writing to an individual of his intention to make such enquiries or take such action in relation to such liability to tax and the individual produces to the inspector or other officer, not later than 30 days from the commencement of the said enquiries or the taking of the said action, or the giving of the notice as aforesaid, a certificate referred to in section 2 (4) or 3 (6) (c), as the case may be, in respect of such liability to tax given to him by the Chief Special Collector, the inspector or other officer shall, on production to him of the said certificate and on validation of that certificate in accordance with the provisions of paragraph (a) of the proviso to section 7 (4), be precluded from continuing with or commencing the said enquiries or continuing with or commencing the said action unless, on application by him to the Appeal Commissioners, he shows to the satisfaction of those Commissioners that—

(1) Where, in relation to any liability to tax (within the meaning of section 2 or 3, as the case may be) of an individual for the relevant period, being tax which has been remitted to the Chief Special Collector, an inspector or other officer of the Revenue Commissioners commences to make such enquiries, or take such action, as are within his powers, or gives a notice in writing to an individual of his intention to make such enquiries or take such action in relation to such liability to tax and the individual produces to the inspector or other officer, not later than 30 days from the commencement of the said enquiries or the taking of the said action, or the giving of the notice as aforesaid, a certificate referred to in section 2 (4) or 3 (6) (c), as the case may be, in respect of such liability to tax given to him by the Chief Special Collector, the inspector or other officer shall, on production to him of the said certificate and on validation of that certificate in accordance with the provisions of paragraph (a) of the proviso to section 7 (4), be precluded from continuing with or commencing the said enquiries or continuing with or commencing the said action unless, on application by him to the Appeal Commissioners, he shows to the satisfaction of those Commissioners that—

that a declaration made by the individual to the Chief Special Collector under section 2 (3) (a) or 3 (6) (b) did not contain a full and true statement of the declared amounts or the amount of value-added tax comprised in the [arrears of tax, as the case may be, or that the declaration made by the individual under section 2 (3) (a) (iv) is false]¹.

(2) (a) An application by the inspector or other officer under subsection (1) shall be made by him by notice in writing to the Appeal Commissioners within 30 days of the receipt by him from the individual concerned of the certificate referred to in section 2 (4) or 3 (6) (c), as the case may be, given to that individual by the Chief Special Collector, and a copy of the application shall be furnished as soon as practicable by the inspector or other officer to the individual concerned.

(i) decide that there are no reasonable grounds to suggest that the declaration made by the individual to the Chief Special Collector under section 2 (3) (a) or 3 (6) (b) did not contain a full and true statement of the declared amounts or the amount of value-added tax comprised in the arrears of tax, as the case may be, then the individual shall not be required to take any action pursuant to the inspector's or other officer's enquiry or action and the inspector or other officer shall be prohibited from pursuing his enquiry or action, or

(ii) which is value-added tax in respect of which a remittance has been made to the Chief Special Collector in accordance with section 3 (6) (a), and

(b) the individual has been given a certificate as is referred to in section 2 (4) or 3 (6) (c) in respect of such tax,

the evidence referred to in section 2 (4) (b) or section 3 (6) (c), as the case may be, and the demand or request shall be withdrawn and the amount of tax specified in the demand or request shall be discharged:

Provided that, where subsection (5) of section 2 and subsection (4) of section 3 do not apply by virtue of the provisions of section 4 —

(a) the receipt and retention of declarations referred to in section 2 (3) (a) or 3 (6) (b),

(ii) so much of any payment or remittance referred to in section 3 (6) (a) as is referable to value-added tax, or

(c) the issue and recording of certificates referred to in section 2 (4) or 3 (6) (c),

(c) For the purposes of the receipt of any declaration, amount or remittance, or the issue of any certificate or evidence, in accordance with section 2 or 3, references to the Chief Special Collector shall be construed as including a reference to any other special collector acting on behalf of the Chief Special Collector in that matter.

(a) having been requested to validate a certificate or evidence referred to in section 2 (4) or 3 (6) (c) by an officer of the Revenue Commissioners to whom that certificate or evidence has been produced for the purposes of section 5 or 6, as the case may be, he informs that officer whether or not that certificate or evidence, as the case may be, was given by a special collector,

(III) such amounts of any payments or remittances referred to in section 3 (6) (a) as are referable to value-added tax remitted to the Chief Special Collector,

Any remittance made to the Chief Special Collector under section 2 (3) (b) or 3 (6) (a) shall—

9 Penalty for failure to comply with section 2 (3)(a) or 3 (6)(b).

(1) Where an individual, being an individual to whom section 2 applies, or a person to whom section 3 applies—

(ii) gives such a declaration as aforesaid or a declaration under section 3 (6) (b) which is false or fails to comply with the requirements of subparagraph (iii) or (iv) of the said section 2 (3) (a) or subparagraph (III) of the said section 3 (6) (b) to the extent that any of the said subparagraphs apply to him,

(ii) gives such a declaration as aforesaid or a declaration under section 3 (6) (b) which is false or fails to comply with the requirements of subparagraph (iii) or (iv) of the said section 2 (3) (a) or subparagraph (III) of the said section 3 (6) (b) to the extent that any of the said subparagraphs apply to him,

“the Acts” and “tax” have the meanings assigned to them, respectively, by section 2 or 3, as appropriate;