(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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