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Amendment of section 847A of Principal Act (donations to certain sports bodies)
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20. (1) Section 847A of the Principal Act is amended—
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(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)”,
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(b) in subsection (2), by the substitution of “subsection (9)(a)(i) or (11)(a)(i), as the case may be” for “subsection (9)”,
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(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”,
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(d) in subsection (5)—
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(i) in paragraph (d), by the substitution of “section 847AA or 848A, as the case may be, applies” for “section 848A applies”,
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(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”,
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(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
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(iv) in paragraph (h)—
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(I) in subparagraph (ii), by the substitution of “subsection (9)(a)(i) or (11)(a)(i), as the case may be” for “subsection (9)”, and
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(II) in subparagraph (iii), by the substitution of “subsection (9)(a)(i) or (11)(a)(i), as the case may be” for “subsection (9)”,
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(e) by the substitution of the following subsection for subsection (9):
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“(9) (a) Where a relevant donation, other than a relevant donation to which subsection (18) applies, is made by an individual who is a chargeable person (within the meaning of Part 41A) for the relevant year of assessment, then the individual shall elect that subparagraph (i) or (ii) shall apply to the donation as follows:
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(i) in a case where the individual elects that this subparagraph shall apply—
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(I) the amount of the donation shall be deducted from or set off against any income of the individual chargeable to income tax for that year of assessment and tax shall, where necessary, be discharged or repaid accordingly, and
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(II) the total income of the individual or, where the individual’s spouse or civil partner is assessed to income tax in accordance with section 1017 or 1031C, the total income of the spouse or civil partner shall be calculated accordingly;
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(ii) in a case where the individual elects that this subparagraph shall apply, then the Tax Acts shall apply in relation to the approved sports body to which that donation is made as if—
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(I) the grossed up amount of the donation were an annual payment which was the income of that body received by it under deduction of tax, in the amounts and at the rates specified in the statement referred to in paragraph (b) of the definition of ‘appropriate certificate’, for the relevant year of assessment, and
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(II) the provisions of the Tax Acts which apply in relation to a claim to repayment of tax applied in relation to any claim to repayment of such tax by that body,
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but, if the total amount of the tax referred to in paragraph (b) of the definition of ‘appropriate certificate’ is not paid, the amount of any repayment which would otherwise be made to that body in accordance with this section shall not exceed the amount of tax actually paid by that individual.
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(b) For the purposes of paragraph (a)(i), any such deduction or set-off shall not be taken into account in determining the net relevant earnings (within the meaning of section 787) of the individual or, as the case may be, the individual’s spouse or civil partner for the relevant year of assessment.
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(c) The Revenue Commissioners may make regulations for the purposes of setting down the conditions under which an individual shall make the election referred to in paragraph (a).
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(d) For the purposes of paragraph (a)(i), an individual shall make a claim with the return required to be delivered by the individual under Chapter 3 of Part 41A for the relevant year of assessment.
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(e) For the purposes of applying the provisions of this subsection, the repayment referred to in paragraph (a)(ii) shall not be made to an approved sports body until on or after 1 December in the year following the year in which the relevant donation was made.”.
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(f) by the deletion of subsection (10),
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(g) by the substitution of the following subsection for subsection (11):
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“(11) (a) Where a relevant donation, other than a relevant donation to which subsection (18) applies, is made by an individual who is not an individual referred to in subsection (9), then the individual shall elect that subparagraph (i) or (ii) shall apply:
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(i) in a case where the individual elects that this subparagraph shall apply—
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(I) the amount of the donation shall be deducted from or set off against any income of the individual chargeable to income tax for that year of assessment and tax shall, where necessary, be discharged or repaid accordingly, and
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(II) the total income of the individual or, where the individual’s spouse or civil partner is assessed to income tax in accordance with section 1017 or 1031C, the total income of the spouse or civil partner shall be calculated accordingly;
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(ii) in a case where the individual elects that this subparagraph shall apply, then the Tax Acts shall apply in relation to the approved sports body to which that donation is made as if—
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(I) the grossed up amount of the donation were an annual payment which was the income of that body received by it under deduction of tax, in the amounts and at the rates specified in the statement referred to in paragraph (b) of the definition of ‘appropriate certificate’, for the relevant year of assessment, and
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(II) the provisions of the Tax Acts which apply in relation to a claim to repayment of tax applied in relation to any claim to repayment of such tax by that body,
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but, if the total amount of the tax referred to in paragraph (b) of the definition of ‘appropriate certificate’ is not paid, the amount of any repayment which would otherwise be made to that body in accordance with this section shall not exceed the amount of tax actually paid by that individual.
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(b) For the purposes of paragraph (a)(i), any such deduction or set-off shall not be taken into account in determining the net relevant earnings (within the meaning of section 787) of the individual or, as the case may be, the individual’s spouse or civil partner for the relevant year of assessment.
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(c) The Revenue Commissioners may make regulations for the purposes of setting down the conditions under which an individual shall make the election referred to in paragraph (a).
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(d) For the purposes of paragraph (a)(i), an individual shall make a claim through such electronic means as the Revenue Commissioners make available, providing—
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(i) full particulars of the relevant donation,
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(ii) a receipt as referred to in subsection (16), and
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(iii) any other relevant information that may reasonably be required by the Revenue Commissioners to determine whether the requirements of this section are met.
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(e) For the purposes of applying the provisions of this subsection, the repayment referred to in paragraph (a)(ii) shall not be made to an approved sports body until on or after 1 December in the year following the year in which the relevant donation was made.”,
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(h) by the substitution of the following for subsection (17):
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“(17) An approved sports body shall not be required to give a receipt under subsection (16) to a donor in respect of a relevant donation to which subsection (18) applies.”,
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and
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(i) in subsection (19), by the substitution of “neither section 235(2) nor 235A(2) shall apply” for “section 235(2) shall not apply”.
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(2) Subsection (1) applies for the year of assessment 2025 and each subsequent year of assessment.
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