Tax Clearance
09/09/1992
Query
Whether Local Authority obliged to operate Tax Clearance when completing a compulsory purchase of land
Decision
Not obliged to operate tax clearnce, since the Local Authoirty is not entering into a contract with the landowner. It is exercising its powers under a statutory scheme for land acquisition. This applies whether the price paid for the land has been agreed between the Local Authority and the land owner or has been fixed by arbitration. Where the Local authority enters into a contract with a landowner for purchase of land it would be obliged to operate Tax Clearnace, even though it could compulsorily acquire the land
Income Tax
Section 1095, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT922041
18/10/1993
Query
Do individuals and companies need to produce a Tax Clearance Certificate in circumstances where rent in excess of £5,000 per annum is payable out of public funds.
Decision
Yes
Income Tax
Section 1095, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT933508