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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2001 - onwards
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485A. Relief for gifts made to designated schools.

Repealed from 6 April 2001

(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;

'approved body' means a body of persons which is -

(a) established solely for the purpose of raising funds for the benefit of one or more named designated schools,

(b) composed of persons who are patrons, trustees, owners or governors of that one or those named designated schools, and

(c) is approved of for the purposes of this section by the Minister;

'designated school' means a primary or post-primary school which is in receipt of enhanced grants made by the Minister out of moneys provided by the Oireachtas;

'enhanced grants' mean grants, being grants that are greater than the capitation grants normally paid by the Minister to primary or post-primary schools, paid to schools a substantial proportion of the students of which are, in the opinion of the Minister, socially or economically disadvantaged;

'Minister' means the Minister

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