(1) In this section -
''appropriate percentage'', in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
''specified amount'', in relation to an individual for a year of assessment, means €350;
''trade union'' means a body which is either -
(a) the holder of a negotiation licence under the Trade Union Act, 1941,
(b) an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942,
(c) a garda representative body established under the Garda Síochána Act, 1977, namely -
(i) the association known as the Association of Garda Sergeants and Inspectors established under regulation 5(1) of the Garda Síochána (Associations) Regulations, 1978 (S.I. No. 135 of 1978),
(ii) the association known as the Garda Representative Association established under regulation 4(1) of the Garda Síochána (Associations) Regulations, 1978,
(iii) the association known as the As
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