Noel O'Flynn (Cork North Central, Fianna Fail)

Seanad amendments Nos. 24 to 29, inclusive, 31 and 32 are related and may be discussed together.

Seanad amendment No. 24:

Section 40: In page 31, lines 14 to 18, to delete subsection (2) and substitute the following:

"(2) The Authority may request the Revenue Commissioners to provide it with all such information in the possession or procurement of the Revenue Commissioners, relating to a charitable organisation to which subsection (1) applies, as the charitable organisation would be required to provide to the Authority were it making an application under section 39.

(3) Notwithstanding any enactment or rule of law, the Revenue Commissioners shall comply with a request under subsection (2).".

This grouping includes amendments related to the deeming of current CHY holders. Amendment No. 24 to section 40 is a technical amendment. Under the existing working it might be interpreted that the Revenue would be required to provide all the information it holds for each organisation deemed to be registered under section 40. This amendment clarifies that the Revenue will have to provide only information that would normally be required of charities registering under section 39 of the Bill. They would be dealt with in the same way whether they are deemed or registering.

Seanad amendment No. 25 clarifies that the subsection refers to information received by the authority following a request to the Revenue under section 40(2) or a requirement placed by the authority on a charity under section 40(3). Seanad amendments Nos. 26 to 29, inclusive, and 31 are similar drafting amendments which provide that charities which have registered under section 39 and which have been deemed to be registered under section 40 are regarded as exactly the same in legislation. Seanad amendment No. 32 requires the authority to notify in writing a body that is being removed from the register because it has a disqualified trustee. Previously there was no such obligation.

See this speech in context