Finance Act 2022
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Amendment of Part 1 of Schedule 26A to Principal Act (donations to approved bodies, etc.) | ||
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93. (1) Part 1 of Schedule 26A to the Principal Act is amended— | ||
(a) by the substitution of the following paragraph for paragraph 3: | ||
“3. A designated institution of higher education within the meaning of section 53 (1) of the Higher Education Authority Act 2022 or any body established for the sole purpose of raising funds for such an institution.”, | ||
and | ||
(b) by the insertion of the following paragraph after paragraph 7: | ||
“7A. The Royal Irish Academy.”. | ||
(2) Subsection (1) shall come into operation on such day as the Minister for Finance may by order appoint. | ||
(3) An order under subsection (2) may, if the order so provides, have retrospective effect but shall not have retrospective effect to any date earlier than the date of the coming into operation of section 53 (1) of the Higher Education Authority Act 2022 . |