PART 1

Extension of categories of permissible donors in relation to Northern Ireland recipients

Donations by Irish bodies
4
1
The description or category of bodies prescribed for the purposes of section 71B(1)(b) of the 2000 Act, are such of the bodies set out in paragraph (2) which keep an office in Ireland or Northern Ireland being an office from which the carrying on of one or more of its principal activities is directed.
2
The prescribed bodies are—
a
a company—
i
appearing on the Register of Companies of Ireland; and
ii
incorporated within Ireland or another member State;
b
a political party appearing on the Register of Political Parties of Ireland;
c
a trade union registered by the Registrar of Friendly Societies of Ireland;
d
a building society registered by the Central Bank and Financial Services Authority of Ireland;
e
a limited liability partnership registered by the Registrar of Companies of Ireland;
f
a friendly society or industrial and provident society registered by the Registrar of Friendly Societies of Ireland;
g
a trust created in Ireland before 1st November 2007 to which no property has been transferred on or after that date otherwise than by a person who was a permissible donor at the time of the transfer or under the will of a permissible donor;
h
a trust created in Ireland on or after 1st November 2007—
i
which was created by a person who was a permissible donor at the time the trust was created or by the will of a permissible donor; and
ii
to which no property has been transferred otherwise than by a person who was a permissible donor at the time of the transfer or under the will of a permissible donor; and
i
any unincorporated association of two or more persons which does not fall within any of the preceding paragraphs but which carries on business or other activities wholly or mainly in Ireland and whose main office is there.
3
In sub-paragraphs (2)(g) and (h) “permissible donor” means a person who falls within section 71B(1)(a) or (b) of the 2000 Act.
Art. 4 in force at 1.11.2007, see art. 1