(1)

(a) In this section -

"authorised officer" means an officer of the Revenue Commissioners, not below the rank or grade of Principal Officer, authorised by them in writing for the purposes of this section;

"donor" means -

(i) a member of the judiciary within the meaning of section 196 of the Taxes Consolidation Act 1997, or

(ii) a military judge appointed under Chapter IVC of Part V of the Defence Act 1954 (as amended by the Defence (Amendment) Act 2007),

and references in this section to a member of the judiciary and a military judge shall be construed accordingly.

"gift" in relation to a donor and a year of assessment, means a gift of money made for the year of assessment by the donor to, and accepted by, the authorised officer and calculated in accordance with subsection (2), where the gift is for use for any purpose for or towards which public moneys are provided;

"public moneys" means moneys charged on or issued out of the Central Fund or provided by the Oireachtas;