Finance (No.2) Act 2023

Amendment of Part 1 of Schedule 26A to Principal Act (donations to approved bodies)

22. (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 the Higher Education Authority Act 2022 that falls under paragraph (a) of section 53(1) of that Act 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. Royal Irish Academy.”.

(2) Subsection (1) shall have effect on and from 10 November 2022.

(3) Section 93 of the Finance Act 2022 is repealed.