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Version status: In force | Document consolidation status: No known changes
Version date: 1 January 2025 - onwards
Version 2 of 2

20. Amendment of section 847A of Principal Act (donations to certain sports bodies)

(1) Section 847A of the Principal Act is amended -

(a) in subsection (1), in the definition of "appropriate certificate", by the substitution of "subsection (9)(a)(i) or (11)(a)(i), as the case may be" for "subsection (9)",

(b) in subsection (2), by the substitution of "subsection (9)(a)(i) or (11)(a)(i), as the case may be" for "subsection (9)",

(c) in subsection (3)(b), by the substitution of "Subsections (5) to (8) of section 1094 shall apply" for "Subsections (5) to (9) of section 1094 shall apply",

(d) in subsection (5) -

(i) in paragraph (d), by the substitution of "section 847AA or 848A, as the case may be, applies" for "section 848A applies",

(ii) in paragraph (f), by the substitution of "person connected (within the meaning of section 10) with the donor" for "person connected with the donor",

(iii) in paragraph (g), by the substitution of "person connected (within the meaning of section 10) with the donor" for "person connected with the donor", and