(1) Section 7A of the Health Contributions Act, 1979, is hereby amended -

(a) in subsection (1), by -

(i) the substitution in paragraph (a) of "£197" for "£188" (inserted by section 45(1)(a) of the Act of 1996),

(ii) the substitution in paragraph (b) of "£10,250" for "£9,750" (inserted by section 45(1)(b) of the Act of 1996), and

(iii) the substitution for paragraph (c) of the following paragraphs:

"(c) any payment made by him under or pursuant to a maintenance arrangement within the meaning of section 3 of the Finance Act, 1983, relating to a marriage for the benefit of the other party to the marriage, unless the provisions of section 4 of that Act apply in respect of such payment, or

(d) any distribution within the meaning of the Corporation Tax Act, 1976, in relation to which section 83(4) of that Act applies.", and

(b) the substitution in subsection (2) of "£10,250" for "£9,750" (inserted by section 45(1)(c) of the Act of 1996).

(2) This section shall come into operation on the 6th day of April, 1997.