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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
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208B. Charities - miscellaneous.

(1) In this section -

"charity trustee" includes -

(a) in the case of a charity that is a company, the directors and other officers of the company, and

(b) in the case of a charity that is a body corporate (other than a company) or an unincorporated body of persons, any officer of the body or any person for the time being performing the functions of an officer of the body;

"CHY number", in relation to a charity, means a unique identifying number issued by the Revenue Commissioners to a charity that is exempt from income tax under section 207, 208 or 208A, as the case may be;

"qualified person" means -

(a) a person who, in accordance with Part 6 of the Companies Act 2014, is qualified for appointment as an auditor of a company, or

(b) in relation to a person or trust that -

(i) has made a claim for a determination under section 208A(2),

(ii) is established in an EEA state or in an EFTA state or in the United Kingdom, and

(iii) does not have a principal place of business in the State,

a

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