—(1) A Central Fund Administrator may specify —
the form for the application for approval of an institution of a public character; and
that the form be accompanied by such information and documents as the Central Fund Administrator may require.
(2) A Central Fund Administrator which receives an application which complies with paragraph (1), whether such application is received before, on or after 1st July 2006, shall consider the application and may, in his discretion, approve the application where the applicant satisfies the conditions set out in regulation 4.
(2A) Any approval under paragraph (2) of an institution of a public character shall be valid for such period not exceeding 2 years as may be specified in the approval.
(3) The approval of an institution of a public character shall be made only by an officer of the Central Fund Administrator who is holding an office not lower than that of a director.
(4) When an institution of a public character has been approved by a Central Fund Administrator, the Central Fund Administrator shall, as it thinks fit —
not allow the approved institution of a public character to issue any tax deduction receipt.
(5) Where a Central Fund Administrator does not allow an approved institution of a public character to issue any tax deduction receipt under paragraph (4)(b), the Central Fund Administrator shall issue a tax deduction receipt in respect of any donation which qualifies for deduction under section 37 of the Act made to the approved institution of a public character.