(1) The Principal Act is amended -

(a) in section 611(1)(a) by substituting "Subject to section 848A, where a disposal of an asset" for "Where a disposal of an asset", and

(b) in section 848A -

(i) in subsection (1)(a) -

(I) by inserting the following after the definition of "approved body":

"'designated securities' means -

(i) shares (including stock), and

(ii) debentures,

of a class quoted on a recognised stock exchange;",

and

(II) by substituting the following for the definition of "relevant donation":

"'relevant donation' means, subject to subsection (3A), a donation which satisfies the requirements of subsection (3) and takes the form of the payment or the donation, as the case may be, by a person (in this section referred to as the 'donor') of either or both -

(i) a sum or sums of money, and

(ii) designated securities, valued at their market value at the time the donation is made,

amounting to, in aggregate, at least €250 to an approved body which is made -