(1) The Principal Act is amended as respects the year of assessment 2001 and subsequent years of assessment -
(a) by the insertion in Part 2 of the Table to section 458 of the following after "section 472":
"section 472C",
(b) by the insertion after section 472B of the following section:
"472C. Relief for trade union subscriptions.
(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;
'specified amount', in relation to an individual for a year of assessment, means £74;
'trade union' means a body which is either -
(a) the holder of a negotiation licence under the Trade Union Act, 1941,
(b) an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942,
(c) a garda representative body established under the Garda Síochána Act, 1977, namely -
(i) the association known as the Association of Garda Sergeants and Inspectors established under regulation 5(1
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