185. Section 23A of the Principal Act is amended, in subsection (1)—

(a) in paragraph (ii), by the substitution of “ €2,500,” for “ €2,500, or”,

(b) in paragraph (iii), by the substitution of “ €200, or” for “ €200.”, and

(c) by the insertion of the following paragraph after paragraph (iii):

“(iv) a donation of whatever value in the form of cryptocurrency.”.