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

John Curran: Brilliant.

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

John Curran: 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...

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

John Curran: I move amendment No. 45: In page 29, after line 48, to insert the following: "40.—(1) Any person who— (a) advertises on behalf of, or causes another person to advertise on behalf of, a charitable organisation that is not registered, (b) invites, or causes another person to invite, members of the public to give money or property to a charitable organisation that is not registered, or (c)...

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

John Curran: I move amendment No. 46: In page 31, lines 1 and 2, to delete all words from and including "refuses" in line 1 down to and including "or" in line 2. I move this drafting amendment which is required because appeals under subsection (1) of this section are now dealt with in the new appeal section that is the subject of another Government amendment, No. 56.

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

John Curran: I move amendment No. 47: In page 31, between lines 17 and 18, to insert the following: "(c) contrary to public policy,".

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

John Curran: I move amendment No. 49: In page 31, to delete lines 28 to 36. These drafting amendments transfer certain appeal provisions that were previously spread throughout the Bill into a single section for ease of reference. They also give the right of appeal to the Minister against decisions of the authority to register a person. The Minister must normally lodge the appeal within 21 days. This...

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

John Curran: I move amendment No. 50: In page 31, line 38, to delete "has ceased to be" and substitute "is not". This is a technical amendment to section 40 for the purpose of clarity, in which the term "has ceased to be" is replaced with "is not". The term "has ceased to be" implies that the organisation was at one time a charitable organisation which may not have been the case.

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

John Curran: I move amendment No. 51: In page 32, to delete lines 1 to 6. Amendment No. 51 deletes the existing provision under which the authority required an order from the High Court to remove incorporated charities from the register where the charity is convicted on indictment of an offence. On legal advice this is a latter amendment replaced by a new provision, subsection 10, under which the...

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

John Curran: I move amendment No. 52: In page 32, lines 13 and 14, to delete all words from and including "If" in line 13 down to and including "or (8)," in line 14 and substitute the following: "If, upon an application under subsection (8), the High Court".

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: 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)...

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