(1) The Health Contributions Act 1979 is repealed.

(2) The repeal of the Health Contributions Act 1979, effected by this section, shall not affect the liability under that Act or regulations made under that Act to pay a health contribution for any period ending on or before 31 December 2010, or matters relating to the estimation, collection, recovery or refund of those contributions or of interest thereon or other proceedings relating to those contributions or that interest.

(3) Health contributions paid on or after 1 January 2011 under subsection (2) or health contributions remitted by the Revenue Commissioners on or after 1 January 2011 shall be paid into the Social Insurance Fund.

(4) Section 38A(5) of the Principal Act is amended, in the definition of "contributions" (inserted by section 5 of the Act of 2010), by deleting paragraph (e).

(5) This section comes into operation on 1 January 2011.