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Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: The last day we dealt with the Bill these amendments were discussed but the amendment before the House was not put.

Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: These amendments were raised on Committee Stage from the perspective that the independence of the charitable sector might be undermined by not excluding statutory bodies from charitable status altogether. It is the case that some statutory bodies currently enjoy eligibility for charitable tax reliefs on foot of decisions by the Revenue Commissioners. The proposed amendments would result in...

Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: I move amendment No. 6: In page 9, to delete lines 22 and 23 and substitute the following: "(a) a political party, or a body that promotes a political party or candidate, (b) a body that promotes a political cause, unless the promotion of that cause relates directly to the advancement of the charitable purposes of the body,". The definition of an excluded body currently in section 2(1)...

Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: I recognise that this matter was raised on both Second and Committee Stages. It has been considered. It is not an easy area with which to deal and has proved somewhat complex. Based on the legal advice we received, I believe the amendment as tabled is a good way to achieve what we set out to do. Section 2(1) states that "a political party, or a body, the principal object of which is to...

Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: It would be unfair for me to say I will review the matter in the Seanad because it has been raised on both Second and Committee Stages. It has been considered and the amendment as presented today is a good outcome and is based on the legal advice available.

Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: I move amendment No. 8: In page 9, between lines 30 and 31, to insert the following: "(iii) contrary to public policy,". The Government is proposing amendments Nos. 8 and 47 on the basis of legal advice. The Bill already provides for the automatic exclusion of certain categories of organisations, including bodies engaged in illegal activities. The advice provided is that there are other...

Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: While acknowledging the point made by Deputy Wall, I have consulted on the matter with the legal advisors in the Office of the Attorney General. I understand that amendments Nos. 9 and 48 are not necessary as it is already implicit in the Bill that organisations that support terrorism or terrorist activities anywhere shall be excluded bodies for the purpose of the Bill. Consequently, we...

Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: I move amendment No. 11: In page 10, between lines 2 and 3, to insert the following: ""prescribed" means prescribed by regulations made by the Minister;". This is purely a technical amendment proposed on the advice of the Office of the Attorney General.

Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: I move amendment No. 12: In page 10, to delete lines 18 and 19 and substitute the following: ""registered charitable organisation" means— (a) a charitable organisation that is registered in the register, or (b) a charitable organisation that, by virtue of section 39, is deemed to be registered in the register;". The Government proposes a technical amendment, No. 12, on the basis of legal...

Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: I will not delay on these and I thank the Deputies for their comments. The provisions in these amendments are very significant for ordinary charities. One of their concerns was that on the first day there would be a backlog that could not be dealt with in an efficient and timely manner. There were also concerns from smaller charities in particular that there would be an unnecessary burden...

Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: I move amendment No. 13: In page 10, line 35, to delete "he" and substitute "he or she". This is a purely technical amendment for the purpose of clarity.

Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: I thank Members for their contributions. I am conscious of this issue and note it has taken up much time and debate on earlier Stages. I am aware the definition of charitable purpose as outlined in section 3(8) has been the subject of much debate on previous Stages of the Bill and that of particular interest in that context has been the reference to human rights within that definition. The...

Charities Bill 2007: Report Stage (Resumed) (5 Nov 2008)

John Curran: This issue has received a lot of debate and discussion and for that reason it would not be fair to say we will re-examine the matter. It is worth bearing in mind that this is new legislation and it will be reviewed in five years time. It is important to remember that the charities legislation is intended to regulate existing charities. The provision we have already passed allows any...

Charities Bill 2007: Report Stage (Resumed). (5 Nov 2008)

John Curran: I move amendment No. 16: In page 11, to delete lines 21 and 22 and substitute the following: "(4) It shall be presumed, unless the contrary is proved, that a gift for the advancement of religion is of public benefit. (5) The Authority shall not make a determination that a gift for the advancement of religion is not of public benefit without the consent of the Attorney General.". I acknowledge...

Charities Bill 2007: Report Stage (Resumed). (5 Nov 2008)

John Curran: I agree with my colleagues in that we are all trying to address the same issue. While I will not dwell on it or the slight difference in opinions, I will make some specific points. The wording to which Deputy Higgins referred is derived from the Charities Act. The Government amendments are my efforts to deal with a specific problem. It is important to bear in mind that we must strike a...

Charities Bill 2007: Report Stage (Resumed). (5 Nov 2008)

John Curran: I move amendment No. 18: In page 11, between lines 40 and 41, to insert the following: "(8) There shall be no appeal to the Tribunal from a determination of the Authority to which subsection (5) applies.".

Charities Bill 2007: Report Stage (Resumed). (5 Nov 2008)

John Curran: We considered the amendment and I will think about it again. I am convinced amendments Nos. 16 and 18 address the issue.

Charities Bill 2007: Report Stage (Resumed). (5 Nov 2008)

John Curran: I move amendment No. 19: In page 12, lines 3 and 4, to delete "in the community". This amendment deletes the reference "in the community" as it was not considered necessary to have such a reference because all the purposes in section 3(8) must be of benefit to the community by definition.

Charities Bill 2007: Report Stage (Resumed). (5 Nov 2008)

John Curran: I move amendment No. 20: In page 12, between lines 10 and 11, to insert the following: "(h) the advancement of environmental sustainability;". This amendment is principally to remove doubt that organisations which are engaged exclusively in the advancement of environmental sustainability on a not-for-profit basis should be regarded as charitable for the purposes of the Act.

Charities Bill 2007: Report Stage (Resumed). (5 Nov 2008)

John Curran: I move amendment No. 22: In page 13, between lines 3 and 4, to insert the following: "8.—This Act shall not apply to a trust the only property of which consists of— (a) shares in a qualifying company established for the purposes of section 110 of the Taxes Consolidation Act 1997, (b) shares in a company whose business consists solely of the leasing of plant and machinery, or (c) dividends...

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