The Stamp Duties Consolidation Act 1999 is amended by inserting the following section after section 125:

"125A.

(1) In this section -

'accounting period' means the first accounting period, the second accounting period, the third accounting period or the fourth accounting period;

'authorised insurer' means any undertaking (not being a restricted membership undertaking) entered in The Register of Health Benefits Undertakings, lawfully carrying on such business of medical insurance referred to in the definition of 'relevant con tract' but, in relation to an individual, also means any undertaking (not being a restricted membership undertaking) authorised pursuant to Council Directive No. 73/239/EEC of 24 July 1973 [OJ No. L228 of 16 August 1973, p.3], Council Directive No. 88/357/EEC of 22 June 1988 [OJ No. L172 of 4 July 1988, p.1], and Council Directive No. 92/49/EEC of 18 June 1992 [OJ No. L228 of 11 August 1992, p.1], where such a contract was effected with the individual when the individual was not resident in the State but was resident in another Member State of the European Communities;

'due date', in relation to an accounting period, means -

(a) 30 September 2009 in the case of the first accounting period,

(b) 30 September 2010 in the case of the second accounting period,

(c) 30 September 2011 in the case of the third accounting period, and