(1) Section 146(1)(b) (inserted by section 13 of the No. 2 Act of 1985) of the Principal Act is hereby amended by the insertion after subparagraph (viii) of the following subparagraphs:
"(viiiA) any moneys received from a charitable organisation, being a body whose activities are carried on otherwise than for profit (but excluding any public or local authority) and one of whose functions is to assist persons in need by making grants of money to them,
(viiiB) any income arising from employment of a casual nature by a health board as a home help,".
(2) Section 210(2)(a) of the Principal Act is hereby amended by the insertion after subparagraph (iii) (inserted by section 9 of the Act of 1984) of the following subparagraphs:
"(iv) any moneys received from a charitable organisation, being a body whose activities are carried on otherwise than for profit (but excluding any public or local authority) and one of whose functions is to assist persons in need by making grants of money to them