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Version status: Amended
Version date: 2 December 2021 - onwards
Version 3 of 3

79. Amendment of Part 3 of Schedule 26A to Principal Act (donations to approved bodies, etc.)

This format of the bill is taken from the text of stage 1 published on 21 October 2021 by Dáil Éireann

Part 3 of Schedule 26A to the Principal Act is amended by the insertion of the following paragraph after paragraph 3A:

"3B. Where a body (referred to in this paragraph as a 'restructured body') has been the subject of any process of re-organisation (whether under Part 9 of the Companies Act 2014 or otherwise), other than amalgamation, such that the body has changed its legal form (referred to in this paragraph as the 'successor body') and -

(a) the restructured body has held an authorisation for not less than 2 years prior to the date of the initiation of the process of re-organisation, and

(b) the winding up and distribution of all of the assets of the restructured body has been completed,

then the successor body shall be deemed to comply with paragraph 3(c).".