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Amendment of Schedule 26A (donations to approved bodies, etc.) to Principal Act.
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27.— (1) Schedule 26A to the Principal Act is amended—
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(a) in Part 1—
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(i) by deleting “in the State” in each place it occurs in paragraphs 3 to 7, and
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(ii) by deleting paragraphs 8 to 16, and paragraph 18,
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and
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(b) in Part 2 by substituting the following for the definition of “approved body” in paragraph 1:
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“ ‘ approved body ’ means any body or institution which may be approved of by the Minister for Finance and which—
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(a) provides any course one of the conditions of entry to which is related to the results of the Leaving Certificate Examination, a matriculation examination of a recognised university in the State or an equivalent examination held outside the State, or
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(b) (i) is established on a permanent basis solely for the advancement of one or more approved subjects,
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(ii) contributes to the advancement of that subject or those subjects on a national or regional basis, and
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(iii) is prohibited by its constitution from distributing to its members any of its assets or profits;”.
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(2) Subsection (1) applies as on and from 1 February 2007.
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