Charities (Amendment) Act 2024
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Amendment of Taxes Consolidation Act 1997 | ||
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40. The Taxes Consolidation Act 1997 is amended in section 851A(8) by the substitution of the following paragraph for paragraph (f): | ||
“(f) in relation to a charity, such information, including taxpayer information as may be— | ||
(i) in the possession of a Revenue officer in relation to the name of a charity, its objectives, its governing documents and its principal officers, or | ||
(ii) required by the Charities Regulatory Authority for the purpose of or in connection with the performance by it of its functions under the Charities Act 2009 , provided that such information may only be used for that purpose or in connection with the performance of such functions,”. |