Section 21 relates to tax relief on donations. It provides for a maximum limit on the amount of donations that can attract tax relief where the donation is made by an individual directly associated with the organisation, for example, an employee or certain members of the body. In these cases, where the aggregate of donations in a year of assessment is in excess of 10% of the individual's total income, the excess will not attract tax relief. Tax relief for donations in all other situations will continue as currently without any ceiling.