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(d) a Defence Forces representative body established under section 2 of the Defence (Amendment) Act, 1990, and regulations pursuant to that Act.

(d) a Defence Forces representative body established under section 2 of the Defence (Amendment) Act, 1990, and regulations pursuant to that Act.

(c) a garda representative body established under the Garda Síochána Act, 1977, namely—

(i) the association known as the Association of Garda Sergeants and Inspectors established under regulation 5(1) of the Garda Síochána (Associations) Regulations, 1978 (S.I. No. 135 of 1978),

(iii) the association known as the Association of Garda Superintendents established under regulation 4(1) of the Garda Síochána (Associations) (Superintendents and Chief Superintendents) Regulations, 1987 (S.I. No. 200 of 1987),

(2) Where an individual is a member of a trade union at any time in a year of assessment (being the year of assessment 2001 or a subsequent year of assessment), the income tax to be charged on the individual or, in the case of an individual whose spouse is assessed to tax in accordance with the provisions of section 1017, the individual’s spouse, for the year of assessment, other than in accordance with section 16(2), shall, subject to the following provisions of this section, be reduced by the lesser of—

(4) Relief under this section shall be allowed in priority to relief under any of the other provisions mentioned in the Table to section 458.

(b) The provisions of section 872 shall not apply or have effect in relation to such information.

(2) Where an individual is a member of a trade union at any time in a year of assessment (being the year of assessment 2001 or a subsequent year of assessment), the income tax to be charged on the individual or, in the case of an individual whose spouse is assessed to tax in accordance with the provisions of section 1017, the individual’s spouse, for the year of assessment, other than in accordance with section 16(2), shall, subject to the following provisions of this section, be reduced by the lesser of—

(a) the holder of a negotiation licence under the Trade Union Act, 1941,

(b) an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942,

(b) an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942,