The Health Contributions Act 1979 is amended -

(a) in section 1, by substituting the following for the definition of "emoluments":

"‘emoluments’ means, subject to regulations, emoluments to which Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 applies, but without regard to section 1017 of that Act, other than payments under the Social Welfare (Consolidation) Act 1993;",

(b) in section 6, by inserting the following after subsection (2):

"(3) For the purposes of this section -

‘payment’ includes a notional payment;

‘notional payment’ shall be read in accordance with the specified provision;

‘specified provision’ means any provision in a Bill entitled the Finance Bill 2003 presented by the Minister for Finance on 4 February 2003 in so far as that provision relates to the application of section 985 of the Taxes Consolidation Act 1997 to certain perquisites.",

and

(c) in section 10 -

(i) by substituting the following for subsection (1):

"(1) In relation to health contributions referred to in section 6 or 7 of this Act, the Minister may make regulations, subject to this Act, providing for -

(a) the determination of liability for health contributions;

(b) the time and manner of payment of health contributions;

(c) the collection and the recovery of, and the furnishing of information in relation to, health contributions;