(1) Chapter 4 of Part 8 of the Principal Act is amended -

(a) in section 256(1), by substituting -

(i) the following for subparagraph (ii) of paragraph (f) of the definition of "relevant deposit":

"(ii) in respect of which the company or pension scheme which is the beneficial owner of the interest has provided the relevant deposit taker with that person's tax reference number (within the meaning of section 885) or where, in the case of a pension scheme, there is no such number, with the number assigned by the Revenue Commissioners to the employer to whom that pension scheme relates,",

and

(ii) the following for subparagraph (ii) of paragraph (h) of the definition of "relevant deposit":

"(ii) in respect of which the beneficial owner of the interest has provided the relevant deposit taker with the reference number assigned to that person by the Revenue Commissioners in recognition of that person's entitlement to exemption from tax under section 207 and known as the charity (CHY) number;",

(b) by substituting the following for section 265:

"265. Deposits of companies and pensions schemes.