|
|
|
Amendment of section 847AA of Principal Act (deduction for donations to National Governing Bodies)
|
| |
11. Section 847AA of the Principal Act is amended—
|
|
| |
(a) in subsection (1)—
|
|
| |
(i) in the definition of “elite athlete”, by the insertion of “or” after “Sport Ireland International Carding Scheme,”,
|
|
| |
(ii) in paragraph (a)(ii) of the definition of “national governing body”, by the substitution of “Minister,” for “Minister for Tourism, Culture, Arts, Gaeltacht, Sports and Media,”, and
|
|
| |
(iii) by the insertion of the following definitions:
|
|
| |
“ ‘qualifying project number’ has the meaning given to it by subsection (8)(aa);
|
|
| |
‘unique receipt number’ has the meaning given to it by subsection (9).”,
|
|
| |
(b) in subsection (4)—
|
|
| |
(i) by the substitution of the following paragraph for paragraph (c):
|
|
| |
“(c) 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—
|
|
| |
(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
|
|
| |
(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.”,
|
|
| |
(ii) in paragraph (e)—
|
|
| |
(I) in subparagraph (ii), by the substitution of “in subsection (9),” for “in subsection (9) and”,
|
|
| |
(II) by the insertion of the following subparagraphs after subparagraph (ii):
|
|
| |
“(iia) the qualifying project number,
|
|
| |
(iib) the unique receipt number, and”,
|
|
| |
and
|
|
| |
(iii) by the insertion of the following paragraph after paragraph (f):
|
|
| |
“(g) An election made under paragraph (a) is irrevocable from the date that is the earlier of—
|
|
| |
(i) the date on which the claim referred to in paragraph (e) is made, or
|
|
| |
(ii) 1 December in the year following the year in which the relevant donation was made.”,
|
|
| |
(c) in subsection (5)—
|
|
| |
(i) by the substitution of the following paragraph for paragraph (c):
|
|
| |
“(c) 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—
|
|
| |
(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
|
|
| |
(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.”,
|
|
| |
and
|
|
| |
(ii) by the insertion of the following paragraph after paragraph (f):
|
|
| |
“(g) An election made under paragraph (a) is irrevocable from the date that is the earliest of—
|
|
| |
(i) the specified return date for the chargeable period, within the meaning of section 959A, in respect of the return referred to in paragraph (e),
|
|
| |
(ii) the date on which the return referred to in paragraph (e) is delivered, or
|
|
| |
(iii) 1 December in the year following the year in which the relevant donation was made.”,
|
|
| |
(d) in subsection (8), by the insertion of the following paragraph after paragraph (a):
|
|
| |
“(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 a ‘qualifying project number’) and shall include that number in the certificate.”,
|
|
| |
and
|
|
| |
(e) in subsection (9)—
|
|
| |
(i) by the substitution of “shall, on the acceptance of a relevant donation, assign a unique number to the donation (in this section referred to as a ‘unique receipt number’) and give to the person” for “shall, on acceptance of a relevant donation, give to the person”, and
|
|
| |
(ii) in paragraph (b)—
|
|
| |
(I) in subparagraph (iv), by the deletion of “and”, and
|
|
| |
(II) in subparagraph (v), by the deletion of “and”, and
|
|
| |
(III) by the insertion of the following subparagraphs after subparagraph (v):
|
|
| |
“(vi) the qualifying project number, and
|
|
| |
(vii) the unique receipt number, and”.
|
