S.L. 406.1 Art. 13Signatures and certifications.

An application to which regulation 3(3) refers -

(a) shall be signed, on every sheet thereof, by the registered person, or, in the case of a body of persons, by a principal officer of that body of persons and by the person responsible for the accounting functions of the business of the applicant;

(b) shall be certified by a certified public accountant in the manner specified in the First Schedule, where the amount claimed as refund in such application exceeds eleven thousand and six hundred and forty-six euro and eighty-seven cents (€11,646.87).