1. In this Part -
'authorisation' shall be construed in accordance with paragraph 3;
'eligible charity' means any body that is the holder of an authorisation that is in force.
2. Subject to paragraph 3, the Revenue Commissioners may, on application to them by a body, and on the furnishing of the body to the Revenue Commissioners of such information as they may reasonably require for the purpose of their functions under this Part, issue to the body a document (in this Part referred to as 'an authorisation') stating that the body is an eligible charity for the purposes of this Part.
3. An authorisation shall not be issued to a body unless it shows to the satisfaction of the Revenue Commissioners that -
(a) it is a body of persons or a trust established for charitable purposes only,
(b) the income of the body is applied for charitable purposes only,
(c) before the date of the making of the application concerned under paragraph 2 -
(i) it has been granted exemption from tax f
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