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Amendment of section 46 of Act of 1997.
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18.— Section 46(2) of the Act of 1997 is amended in paragraph (aa) (inserted by section 49(f) of the Act of 2001) by—
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(a) substituting “€100” for “£100” in the definition of “third party”, and
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(b) inserting the following definitions:
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“ ‘company’ means a company established under the Companies Acts;
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‘corporate donor’ means—
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(a) a body corporate,
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(b) an unincorporated body of persons, or
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(c) a trust,
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which makes a donation, and for the purposes of this definition a body corporate and any subsidiary thereof shall be deemed to be one person;”.
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