1A

In the case of a relevant donation received by a recognised Gibraltar third party sub-paragraph (1) shall have effect as if in sub-paragraph (a) after “54(2)” there were inserted “or a person falling within any of paragraphs (a), (b) and (d) to (g) of section 54(2A).

2A

For the purposes of this Schedule any relevant donation received by a recognised Gibraltar third party which is an exempt Gibraltar trust donation shall be regarded as a relevant donation received by the third party from a person falling within any of paragraphs (a), (b) and (d) to (g) of section 54(2A).

3A

As respects any relevant donation received by a recognised Gibraltar third party, sub-paragraph (3) shall have effect as if—

a

after sub-paragraph (a) there were inserted—

aa

an exempt Gibraltar trust donation,

b

in sub-paragraph (b)(i) after “54(2)” there were inserted “or persons falling within any of paragraphs (a), (b) and (d) to (g) of section 54(2A)”;

c

in sub-paragraph (b)(ii) after “donor” there were inserted “or falls within section 54(2A)(g)”; and

d

at the end there were inserted “and is not a person falling within any of paragraphs (a), (b) and (d) to (g) of section 54(2A)”