28. Section 37 of the principal Act is amended —
by deleting the words “subsection (2)” in subsection (3) and substituting the words “subsections (2) and (3B)”;
by deleting the words “31st December 2009” in subsection (3A) and substituting the words “31st December 2010”;
by inserting, immediately after subsection (3A), the following subsection:
“(3B) No deduction shall be made under subsection (3)(c), (d), (e) or (f) to a person in respect of any donation made to an institution of a public character on or after 1st January 2011 unless he provides to the institution such information within such time and in such form and manner as the Comptroller may specify.”; and
by inserting, immediately after the words “subsection (3)(a)” in subsection (7), the words “and section 37K”.