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(a) a certificate from the Revenue Commissioners stating that in their opinion the body is a body of persons to which section 235 applies, and

but does not include a body to whom the Revenue Commissioners have given a notice under section 235(1);

section 235(2) shall not apply to the amount of that relevant donation.

(II) appropriate tax within the meaning of Chapter 4 of Part 8,

(II) appropriate tax within the meaning of Chapter 4 of Part 8,

(b) For the purposes of paragraph (a), any such deduction or set-off shall not be taken into account in determining the net relevant earnings (within the meaning of section 787) of the individual or, as the case may be, the individual’s spouse spouse or civil partner for the relevant year of assessment.

(d) it is not a relevant donation to which section 848A applies,

(10) Where a relevant donation is made by an individual who is an individual referred to in subsection (9), a claim under this section shall be made with the return required to be delivered by that individual under section 951 for the relevant year of assessment.

(ii) the total income of the individual or, where the individual’s spouse spouse or civil partner is assessed to income tax in accordance with section 1017, section 1017 or 1031C, the total income of the spouse spouse or civil partner shall be calculated accordingly.

(ii) the total income of the individual or, where the individual’s spouse spouse or civil partner is assessed to income tax in accordance with section 1017, section 1017 or 1031C, the total income of the spouse spouse or civil partner shall be calculated accordingly.

(b) Subsections (5) to (9) of section 1094 shall apply to an application for a tax clearance certificate under this subsection as they apply to an application for a tax clearance certificate under that section.

(c) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act,