must give his decision within 30 days.
The onus is, however, on the applicant to provide all the information that is material to the decision.
Once an Inspector gives a clearance the Revenue cannot invoke ICTA88/S776 in respect of that disposal in relation to that taxpayer.
If, later, it is discovered that the particulars given were incomplete or inaccurate, the clearance is void and would not prevent an assessment being made. The fact that the applicant was not in a position to provide all the material information at the time of the application does not prevent the clearance being void, if further information which would have affected the decision subsequently comes to light.