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Amendment of section 48 of Act of 1997.
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20.— Section 48 of the Act of 1997 is amended in subsection (1)—
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(a) by substituting “€600” for “£500”,
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(b) by substituting the following paragraphs for paragraphs (a) and (b):
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“(a) the value of the donation,
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(b) the name, description and postal address of the person by or on whose behalf the donation was made,”,
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and
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(c) by inserting the following paragraphs after paragraph (b):
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“(c) the date on which the donation was received,
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(d) whether the donation was requested from the donor, and if so, the name and postal address of the person who requested the donation, and
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(e) whether a receipt issued to the donor in respect of the donation, and if so, the date on which the receipt issued and the name of the person who issued the receipt.”.
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