John Curran (Dublin Mid West, Fianna Fail)

I move amendment No. 44:

In page 29, after line 48, to insert the following:

"39.—(1) A charitable organisation in respect of which—

(a) there was, immediately before the commencement of section 38, an entitlement to an exemption under section 207 or 208 of the Taxes Consolidation Act 1997,

(b) the Revenue Commissioners had issued a number (commonly referred to as a "CHY number") for the purposes of such exemption, shall, subject to section 41, be deemed to be registered in the register for so long only as there continues to be an entitlement to such exemption.

(2) The Revenue Commissioners shall, in respect of a charitable organisation to which subsection (1) applies, provide the Authority with all such information relating to the charitable organisation as— (a) the Authority requests, and (b) is in its possession or procurement.

(3) The Authority may require a charitable organisation to which subsection (1) applies to provide the Authority with all or any of the information that that charitable organisation would be required to so provide if it were an applicant under section 38.

(4) A charitable organisation to which subsection (1) applies shall pay to the Authority such fee (if any) as may be determined by the Authority sufficient only to defray the costs incurred by the Authority in the performance of functions in relation to that charitable organisation under this section.

(5) The Authority shall, as soon as practicable after receiving information under subsection (2) or (3) in respect of a charitable organisation enter in the register—

(a) in the case of a charitable organisation that—

(i) is established in the State,

(ii) is established in a state (other than an EEA state), or

(iii) is established in an EEA state and that has a principal place of business in the State, the name of the charitable organisation, its principal place of business in the State,

(b) in the case of a charitable organisation that—

(i) is established in an EEA state, and

(ii) does not have a principal place of business in the State,

the name of the charitable organisation and its principal place of business in that EEA state,

(c) the address of each premises in the State at which it operates or carries on its activities,

(d) the names of the charity trustees,

(e) a number from which it will be possible to identify the charitable organisation (in this Act also referred to as the "registration number"),

(f) the objects of the charitable organisation or charitable trust concerned, and

(g) such other particulars as the Authority considers appropriate.".

See this speech in context