(1) In this section -
'Minister' means the Minister for Education and Science;
'relevant gift' means a gift of money which -
(a) on or after the 6th day of April, 1998, is made to STEIF,
(b) is or will be applied by STEIF solely for the purposes for which the fund was established, and
(c) apart from this section is not deductible in computing for the purposes of tax the profits or gains of a trade or profession, or is not income to which section 792 applies or is not a gift of money to which section 484 applies;
'STEIF' means the Scientific and Technological Education (Investment) Fund established under the Scientific and Technological Education (Investment) Fund Act, 1997 (as amended by the Scientific and Technological Education (Investment) Fund (Amendment) Act, 1998).
(2) Where it is proved to the satisfaction of the Revenue Commissioners that a person has made a relevant gift and the person claims relief from tax by reference to that gift, subsection (5) or, as the case may be