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Amendment of section 847A of Principal Act (donations to certain sports bodies)
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9. Section 847A of the Principal Act is amended—
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(a) in subsection (1), by the insertion of the following definitions:
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“ ‘approved project number’ has the meaning given to it by subsection (4)(aa);
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‘unique receipt number’ has the meaning given to it by subsection (16)(b)(vii).”,
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(b) in subsection (4), by the insertion of the following paragraph after paragraph (a):
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“(aa) Where the Minister gives a certificate to a body in respect of a project under paragraph (a), the Minister shall assign a unique number to the project (in this section referred to as an ‘approved project number’) and include that number in the certificate.”,
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(c) in subsection (9)—
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(i) by the substitution of the following paragraph for paragraph (b):
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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 in respect of the individual or, as the case may be, the individual’s spouse or civil partner—
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(i) the remuneration of the office or employment for the purposes of section 774(7)(c) of the individual or, as the case may be, the individual’s spouse or civil partner for the relevant year of assessment, or
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(ii) net relevant earnings within the meaning of section 787, 787B or 787X, as the case may be, 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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and
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(ii) by the insertion of the following paragraph after paragraph (e):
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“(f) An election made under paragraph (a) is irrevocable with effect from the date that is the earliest of—
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(i) the specified return date for the chargeable period, within the meaning of section 959A, in respect of the return referred to in paragraph (d),
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(ii) the date on which the return referred to in paragraph (d) is delivered, or
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(iii) 1 December in the year following the year in which the relevant donation was made.”,
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(d) in subsection (11)—
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(i) by the substitution of the following paragraph for paragraph (b):
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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, in respect of the individual or, as the case may be, the individual’s spouse or civil partner—
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(i) the remuneration of the office or employment for the purposes of section 774(7)(c) of the individual or, as the case may be, the individual’s spouse or civil partner for the relevant year of assessment, or
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(ii) net relevant earnings within the meaning of section 787, 787B or 787X, as the case may be, 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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(ii) in paragraph (d)—
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(I) in subparagraph (ii), by the substitution of “in subsection (16),” for “in subsection (16), and”, and
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(II) by the insertion of the following subparagraphs after subparagraph (ii):
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“(iia) the approved project number,
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(iib) the unique receipt number, and”,
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and
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(iii) by the insertion of the following paragraph after paragraph (e):
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“(f) An election made under paragraph (a) is irrevocable with effect from the date that is the earlier of—
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(i) the date on which a claim is made under paragraph (d), or
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(ii) 1 December in the year following the year in which the relevant donation was made.”,
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(e) in subsection (12), by the substitution of “subsection (9)(a)(ii)(II) or subsection (11)(a)(ii)(II), as the case may be,” for “subsection (11)(b)”, and
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(f) in subsection (16)(b)—
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(i) in subparagraph (v), by the substitution of “issued,” for “issued, and”, and
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(ii) by the insertion of the following subparagraphs after subparagraph (vi):
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“(vii) a unique number assigned by the approved sports body in respect of the relevant donation (in this section referred to as a “unique receipt number”), and
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(viii) the approved project number,”.
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