The Principal Act is amended by the insertion of the following section after section 235:

"235A.

(1) In this section -

'appropriate tax', 'deposit', 'relevant deposit taker' and 'relevant interest' have the same meaning, respectively, as they have in Chapter 4 of Part 8;

'disability', in relation to an individual, means a substantial restriction in the capacity of the individual -

(a) to carry on a profession, business or occupation in the State, or

(b) to participate in social or cultural life in the State by reason of an enduring physical, sensory, mental health or intellectual impairment;

'elite athlete' means an individual who -

(a) is in receipt of financial support provided by Sport Ireland under the scheme commonly known as the Sport Ireland International Carding Scheme, or

(b) competes at a senior level, and is a participant, in a high performance training programme of a relevant national governing body in respect of which programme the body receives, from Sport Ireland, financial support commonly known as the Sport Ireland High Performance Programme Funding;

'maximum amount' means €100,000,000;

'Minister' means the Minister for Tourism, Culture, Arts, Gaeltacht, Sports and Media;

'relevant national governing body' means a body which -