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Version status: Amended
Version date: 22 May 2024 - onwards
Version 2 of 2

3. Amendment of section 2 of Principal Act

This format of the bill is taken from the text of stage 1 published on 22 December 2023 by Dáil Éireann

Section 2 of the Principal Act is amended -

(a) in subsection (1) -

(i) by the substitution, in the definition of "charitable organisation", of "Part 6A" for "section 89",

(ii) by the substitution, in the definition of "charitable trust", of "Part 6A" for "section 89",

(iii) by the substitution of the following definition for the definition of "charity trustee":

"'charity trustee' includes -

(a) in the case of a charitable organisation that is a company -

(i) any director of the company,

(ii) any other person in accordance with whose directions or instructions the directors of the company are accustomed to act, unless the directors are accustomed so to act by reason only that they do so on advice given by the person in a professional capacity, and

(iii) any other person who occupies the position of director of the company but who has not been formally appointed as such, unless the person only gives advice in a professional capacity to the company or any directors of it,

but does not include a person who is the company secretary, unless he or she is also a person referred to in subparagraph (i), (ii) or (iii),

(b) in the case of a charitable organisation that is a body corporate (other than a company) or an unincorporated body of persons -