(1) Section 848A of the Principal Act is amended -
(a) in subsection (1) (a), in the definition of "relevant donation" by the insertion of ", subject to subsection (3A)," after "means", and
(b) by the insertion of the following after subsection (3):
(a) Notwithstanding any other provision of this section, where the aggregate of the amounts of all donations made by an individual in any year of assessment to an approved body or approved bodies with which the individual is associated is in excess of 10 per cent of the total income of the individual for that year of assessment, the amount of the excess shall not be treated as a relevant donation for the purposes of this section.
(b) For the purposes of this subsection -
(i) an individual is associated with an approved body if, at the time the donation is made, the individual is an employee or member of, the approved body or another approved body which is associated with that approved body, and
(ii) an approved body is associated with
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