45A.— (1) For the purposes of this Part, a body shall, subject to subsection (2), be a secular body if it is an organised group of people and—

(a) it has not fewer than 50 members,

(b) its principal objects are secular, ethical and humanist,

(c) members of the body meet regularly in relation to their beliefs and in furtherance of the objects referred to in paragraph (b),

(d) it does not have any rules regarding marriage or the solemnisation of marriages that contravene the requirements of this Act or any other enactment or rule of law,

(e) it is shown to the satisfaction of an tArd-Chláraitheoir to be a body that has appropriate procedures in writing for selecting, training and accrediting members as fit and proper persons to solemnise marriages,

(f) it is a body that, on the date of its making of an application under section 54 or 57, has been in existence for a continuous period of not less than 5 years,

(g) it is a body—

(i) that is entitled to an exemption under section 207 or 208 of the Taxes Consolidation Act 1997, and was so entitled for a continuous period of not less than five years immediately preceding the date of the body’s most recent application under section 54 or 57, and

(ii) in respect of which—

(I) a number (commonly referred to as a CHY number) stands issued by the Revenue Commissioners for the purposes of that exemption, and

(II) that number stood issued for a continuous period of not less than 5 years immediately preceding the date of its most recent application under section 54 or 57,

(h) it is a body that does not have the making of profit as one of its principal objects, and

(i) it maintains a register of its members.

(2) None of the following is a secular body for the purposes of this Part:

(a) a political party, or a body that promotes a political party or candidate;

(b) a body that promotes a political cause;

(c) an approved body of persons within the meaning of section 235 of the Taxes Consolidation Act 1997;

(d) a trade union or a representative body of employers;

(e) a chamber of commerce;

(f) a body that promotes purposes that are—

(i) unlawful,

(ii) contrary to public morality,

(iii) contrary to public policy,

(iv) in support of terrorism or terrorist activities, whether in the State or outside the State, or

(v) for the benefit of an organisation membership of which is unlawful.]