This section defines key terms. "The Acts" enumerates the Customs Acts, statutes relating to duties of excise and their management, the Tax Acts, Parts 18A–18E, Part 4A, Parts 22A and 22B, the Capital Gains Tax Acts, the Value‑Added Tax Acts and instruments, the Finance (Local Property Tax) Act 2012, stamp duty statutes and the Capital Acquisitions Tax Consolidation Act 2003 and amendments. "Beneficial holder of a licence" means the person conducting the activities under the licence and, for a gambling licence under the Gambling Regulation Act 2024, the licensee. Definitions for "licence", "market value", PPS number, specified date, tax clearance access number and tax reference number are included.

The Collector‑General shall issue a tax clearance certificate on electronic application where the applicant and specified associated persons have complied with payment/remittance and return obligations under the Acts; certificates may be reviewed and rescinded. Additional provisions cover relevant officers and beneficial owners for gambling licences, connected companies and partnerships, and a five‑year rule where premises were acquired below market value. Certificates include a unique access number; verification is limited to that purpose; refusals or rescissions must be notified in writing and appeals to the Appeal Commissioners lie within 30 days subject to exceptions for amounts due.