This legislation addresses the conditions under which certificates of qualification issued to companies may be rendered invalid. A company must return its certificates if it or its relief group fails specific conditions set forth in section 600F. Upon such return, the Revenue Commissioners will withdraw these certificates, resulting in their invalidity.

Furthermore, if a company provides certificates contrary to established rules, it faces tax charges and penalties. Any material change in circumstances must be reported to the Revenue Commissioners within 30 days, with non-compliance resulting in substantial fines. The Revenue Commissioners may also withdraw certificates after assessing compliance, with the option for appeal.