(1) The Principal Act is amended in section 848A -

(a) in subsection (1)(a) by deleting the definition of "appropriate certificate",

(b) in subsection (1)(a) by inserting the following definitions:

"'annual certificate', in relation to a relevant donation to an approved body by a donor who is an individual, means a certificate which is in such form as the Revenue Commissioners may prescribe and which contains -

(i) statements to the effect that -

(I) the donation satisfies the requirements of subsection (3),

(II) the donor has paid or will pay to the Revenue Commissioners income tax of an amount equal to income tax at the specified rate for the relevant year of assessment on the grossed up amount of the donation, but not being -

(A) income tax which the donor is entitled to charge against any other person or to deduct, retain or satisfy out of any payment which the donor is liable to make to any other person, or

(B) appropriate tax within the meaning of Chapter 4 of Part 8,

and

(III) the donor acknowledges that the provisions of subsection (9B) apply to a repayment of tax to an approved body,

and