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Amendment of section 44 of Principal Act
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11. Section 44 of the Principal Act is amended—
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(a) in subsection (1), by the substitution of “it shall, on the specified date, remove from the register all of the information entered in relation to that body and the body shall, thereupon, cease to be deemed to be so registered” for “it shall by notice in writing inform the body that it is no longer deemed to be so registered”,
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(b) by the insertion of the following subsection after subsection (1):
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“(1A) Where, in relation to a charitable organisation that is deemed to be registered in the register by virtue of section 40, the Revenue Commissioners notify the Authority that the charitable organisation is no longer entitled to an exemption referred to in section 40(1)(a), the Authority shall remove from the register all of the information entered in relation to that organisation and the organisation shall, thereupon, cease to be deemed to be so registered.”,
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(c) in subsection (2), by the substitution of “the Authority shall, on the specified date, remove from the register all of the information entered in relation to that organisation and the organisation shall, thereupon, cease to be deemed to be so registered” for “the Authority shall by notice in writing inform the charitable organisation that it is no longer deemed to be so registered”,
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(d) by the insertion of the following subsection after subsection (2):
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“(2A) Where a charitable purpose is changed or a specified clause is amended in contravention of section 42A(3), the Authority shall, on the specified date, remove from the register all of the information entered in relation to that organisation and the organisation shall, thereupon, cease to be deemed to be so registered.”,
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(e) in subsection (3), by the substitution of “the Authority shall, on the specified date, remove from the register all of the information entered in relation to that body and the body shall, thereupon, cease to be deemed to be so registered” for “the Authority may, by notice in writing, inform the body that it is no longer deemed to be so registered”,
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(f) by the substitution of the following subsections for subsections (4) and (5):
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“(4) Where, in relation to a charitable organisation that is deemed to be registered in the register by virtue of section 40, the Authority is satisfied that there has been a contravention of—
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(a) section 40(7), 47, 48, 50 or 52, or
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(b) a direction under section 50 or section 51,
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the Authority shall, on the specified date, remove from the register all of the information entered in relation to that organisation and the organisation shall, thereupon, cease to be deemed to be so registered.
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(5) If a charitable organisation that is deemed to be registered in the register by virtue of section 40 fails to comply with—
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(a) a requirement of the Authority under section 40(4), or
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(b) a direction of the Authority under section 53 or 66A(3),
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the Authority shall, on the specified date, remove from the register all of the information entered in relation to that organisation and the organisation shall, thereupon, cease to be deemed to be so registered.”,
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(g) by the insertion of the following subsection after subsection (5):
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“(5A) Where the Authority is of the opinion that a body that is deemed to be registered in the register—
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(a) is not a charitable organisation, or
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(b) has been wound up or has otherwise ceased to operate,
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the Authority shall, on the specified date, remove from the register all of the information entered in relation to that organisation and the organisation shall, thereupon, cease to be deemed to be so registered.”,
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(h) by the deletion of subsections (6), (7) and (8),
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(i) by the substitution, in subsection (11), of “section 39(7)” for “section 39(6)”,
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(j) by the substitution of the following subsection for subsection (12):
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“(12) Where, in accordance with this section, a body ceases to be deemed to be registered in the register, the Authority shall enter in the register a statement that the body has ceased to be deemed to be a registered charitable organisation and a statement of the reasons therefor.”,
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and
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(k) by the insertion of the following subsections after subsection (12):
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“(13) A statement entered in the register under subsection (12) shall remain in the register for so long as the Authority considers appropriate.
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(14) The Authority may publish, in such manner as it considers appropriate, a list of bodies that are no longer deemed to be registered pursuant to this section.
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(15) In this section, ‘specified date’ means where the High Court confirms, pursuant to section 45A(3), the decision of the Authority to remove the charitable organisation from the register, the date of the Court’s decision or such later date as the Court may specify in accordance with section 45A(8).”.
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