208A Overseas charities.

(1) In this section and section 208B—

“charity” means any body of persons or trust established for charitable purposes only;

“EEA Agreement” means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;

“EEA state” means a state, other than the State, which is a contracting party to the EEA Agreement;

“EFTA state” means a state, other than an EEA state, which is a Member State of the European Free Trade Association.

(2) A person or trust established in an EEA state or in an EFTA state may on a claim being made to the Revenue Commissioners seek a determination to the effect that, if the person or trust were to have income in the State of a kind referred to in section 207 or 208, it would qualify for the exemptions provided for by those sections.

(3) A claim referred to in subsection (2) shall be determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector) as they may authorise in that behalf.

(4) Where a claim referred to in subsection (2) has been determined in accordance with subsection (3) and the determination is to the effect that if the person or trust were to have income in the State of a kind referred to in section 207 or 208 it would qualify for the exemptions provided for by those sections, the Revenue Commissioners, or such officer of the Revenue Commissioners as they may authorise in that behalf, shall issue the person or trust with a notice of that determination.

(5) Every claim made under this section shall be verified by a document corresponding to an affidavit sworn in the State or by an equivalent sworn statement, and proof of the claim may be given by the treasurer, trustee or any duly authorised agent.