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Charities (Amendment) Bill 2023 (stage updated 21 May 2024)Introductory TextActs Referred ToPart 1 Preliminary and General (ss. 1-2)1. Short title and commencement2. DefinitionPart 2 Amendment of Principal Act (ss. 3-38)3. Amendment of section 2 of Principal Act4. Amendment of section 3 of Principal Act5. Amendment of section 28 of Principal Act6. Amendment of section 33 of Principal Act7. Amendment of section 39 of Principal Act8. Amendment of section 40 of Principal Act9. Change of charitable purpose and amendment of constitution10. Amendment of section 43 of Principal Act11. Amendment of section 44 of Principal Act12. Removal notice13. Amendment of section 45 of Principal Act14. High Court confirmation of removal15. Amendment of section 46 of Principal Act16. Amendment of section 47 of Principal Act17. Amendment of section 48 of Principal Act18. Amendment of section 50 of Principal Act19. Amendment of section 52 of Principal Act20. Amendment of section 53 of Principal Act21. Amendment of section 54 of Principal Act22. Insertion of new sections 54A to 54D in Principal Act23. Amendment of section 55 of Principal Act24. Amendment of section 59 of Principal Act25. Amendment of section 64 of Principal Act26. Direction arising from inspector's report27. Insertion of new sections 68A and 68B in Principal Act28. Amendment of section 69 of Principal Act29. Amendment of section 72 of Principal Act30. Amendment of section 73 of Principal Act31. Amendment of section 74 of Principal Act32. Amendment of section 75 of Principal Act33. Amendment of section 77 of Principal Act34. Insertion of new Part 6A in Principal Act35. Repeal of section 89 of Principal Act36. Exclusion of liability for certain charity trustees37. Repeal of section 99 of Principal Act38. Amendment of Schedule 1 to Principal ActPart 3 Amendment of other Acts (ss. 39-40)39. Amendment of Charities Act 196140. Amendment of Taxes Consolidation Act 1997
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Version status: Amended
Version date: 22 May 2024 - onwards
Version 2 of 2

16. Amendment of section 47 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 47 of the Principal Act is amended -

(a) by the deletion of subsection (11), and

(b) by the insertion of the following subsection after subsection (11):

"(12) This section shall apply to a charitable organisation that is a company from the commencement of the first financial year of the company that occurs after the coming into operation of section 16 of the Charities (Amendment) Act 2024.".

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