John Curran (Dublin Mid West, Fianna Fail)

This grouping includes drafting amendments proposed on the basis of legal advice and are essentially for presentational purposes. Amendment No. 7 is a drafting amendment only, removing text considered to be superfluous. Instead of stating what is "regarded as being" a charitable purpose the revised wording explicitly refers to what "will" be a charitable purpose. Amendment No. 39 is purely presentational and makes no substantial change to the provision. It replaces the term "have been" with "are" and places the onus on the charity trustee to ensure accounts are kept on an ongoing basis in a way that facilitates compliance with the regulations under section 47. The previous use of the term "have been" placed only a retrospective onus on trustees.

Amendment No. 47 indents the final paragraph of section 50(14)(b) to clarify that it refers only to paragraph (b) and not to the subsection as a whole. Amendment No. 57 rearranges the existing wording of section 68(1) purely for presentational purposes and amendment No. 58 tweaks the existing wording to section 68(2) though without any substantive change to the meaning. Instead of saying that a direction from the authority under section 68(1) to a charity to produce documents etc. may be given in the circumstances outlined in the section 68(2) the new wording says that the authority may only require a charity to provide documents for the specific circumstances outlined in the section to apply.

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