(1) In this section and section 208B -
"charity" means any body of persons or trust established for charitable purposes only;
"EEA Agreement" means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;
"EEA state" means a state, other than the State, which is a contracting party to the EEA Agreement;
"EFTA state" means a state, other than an EEA state, which is a Member State of the European Free Trade Association.
(2) A person or trust established in an EEA state or in an EFTA state or in the United Kingdom may on a claim being made to the Revenue Commissioners seek a determination to the effect that, if the person or trust were to have income in the State of a kind referred to in section 207 or 208, it would qualify for the exemptions provided for by those sections.
(3) A claim referred to in subsection (2) shall be determined by the Revenue Commissioners or such officer of the Revenue Commissioners (in
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