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Amendment of section 848A (donations to approved bodies) of Principal Act.
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21.—(1) Section 848A of the Principal Act is amended—
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(a) in subsection (1)(a), in the definition of “relevant donation” by the insertion of “, subject to subsection (3A),” after “means”, and
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(b) by the insertion of the following after subsection (3):
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“(3A) (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.
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(b) For the purposes of this subsection—
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(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
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(ii) an approved body is associated with another approved body if, at the time the donation is made, it could reasonably be considered that—
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(I) any person or any group of persons or groups of persons having a reasonable commonality of identity has or have, or had the means or power, either directly or indirectly, to determine the activities carried on or to be carried on by both approved bodies, or
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(II) any person or any group of persons or groups of persons having a reasonable commonality of identity exercises or exercise, or is or are able to exercise, control over the affairs of both approved bodies.”.
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(2) Subsection (1) shall apply as respects donations made on or after 6 February 2003.
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