208B Charities — miscellaneous.

(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;

^[5]>

“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;

^<[5]

“qualified person” means—

(a) a person who, in accordance with ^[2]>section 187 of the Companies Act 1990^<[2][2]>Part 6 of the Companies Act 2014^<[2], 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 ^[3]>or in the United Kingdom^<[3], and

(iii) does not have a principal place of business in the State,

a person who is qualified under the law of that EEA state or that EFTA state ^[4]>or the United Kingdom^<[4], as the case may be, to perform functions the same as or similar to those which may be performed in the State by a person referred to in paragraph (a).

(2) A claim by a person or trust for—

(a) a determination under section 864 in relation to a claim under section 207 or 208, or

(b) a determination under section 208A,

shall be supported by such information as the Revenue Commissioners may reasonably require for the purpose of determining the claim.

(3) A charity—

(a) who has been granted an exemption under section 207 or 208, or

(b) to whom a notice of determination has been issued in accordance with section 208A(4),

shall, on request, provide such information to the Revenue Commissioners as they may require in respect of the activities of that charity in any financial year following the granting of an exemption or, as the case may be, the issuing of a notice of the determination.

(4) Any information to be provided to the Revenue Commissioners under subsection (2) or (3) shall be in an official language of the State.

(5) The Revenue Commissioners may appoint such qualified persons as they consider appropriate to verify any information provided to them under subsection (2) or (3).

(6) The expenses incurred by any person appointed by the Revenue Commissioners under subsection (5) shall be recoverable by the Revenue Commissioners as a simple contract debt in any court of competent jurisdiction—

(a) from the charity trustees (who shall be jointly and severally liable for those expenses), or

(b) from the charity concerned, where it is not practicable to recover them from the charity trustees.

^[6]>

(7) Where the Revenue Commissioners are satisfied that a charity has ceased to be eligible for an exemption from income tax provided for in section 207, 208 or 208A, as the case may be, they shall, by notice in writing served by registered post on the charity, withdraw the exemption granted under section 207 or 208, or the determination under section 208A, as the case may be, from the charity and the withdrawal shall apply and have effect from such date as is specified in the notice, which date shall not be earlier than the date on which the charity has ceased to be eligible for an exemption from income tax.

(8) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section), the Revenue Commissioners shall, by notice in writing, inform the Charities Regulatory Authority of any withdrawal of an exemption granted under section 207 or 208, or a determination under section 208A, as the case may be, which notice shall set out the name, CHY number and address of the charity, confirm that the exemption or determination, as the case may be, has been withdrawn and set out the date from which that withdrawal takes effect.

(9) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section), the Revenue Commissioners may publish the name, address and CHY number of a charity.

^<[6]