asked the Minister for Finance the reason a firm (details supplied) in Dublin 6 which made an application to the Revenue Commissioners on 2 March 1989 for a form C.2 is still awaiting the issue of this form which is essential to their business; and if he will take steps to ensure that this form is issued without further delay.
Written Answers. - Issuance of Tax Certificate.
60.
The Revenue Commissioners have advised me that any application for a sub-contractor's certificate must be considered by the Inspector of Taxes by reference to the conditions set out in the legislation governing the issue of such certificates. The Inspector of Taxes, Construction Industry Division received the application in question on 23 March 1989. He is pursuing inquiries at present to establish that the legislative requirements are compiled with and when his inquiries are completed the inspector will be in a position to determine whether a form C.2 can be issued to the firm in question.