(a) In this section -
"designated charity" means any body or institution in the State which, following application by it to the Minister in such form and containing such information as the Minister may require, is designated for the purposes of this section by the Minister with the consent of the Minister for Finance;
"the Minister" means the Minister for Foreign Affairs;
"qualifying donation" shall be construed in accordance with subsection (5);
"relevant year of assessment", in relation to a qualifying donation, means the year of assessment in which the qualifying donation is made.
(b) For the purposes of this section, a person shall be regarded as connected with the donor if such person would be so regarded in accordance with the provisions of section 16 of the Finance (Miscellaneous Provisions) Act, 1968.
(c) References, in relation to a donation, to the grossed up amount are to the amount which after deducting income tax at the standard rate for the relevant year of asses