9. Amendment of section 191 (taxation treatment of Hepatitis C compensation payments) of Principal Act.
(1) Section 191 of the Principal Act is hereby amended by the substitution of the following for subsections (1) and (2):
"(1) In this section -
'the Act' means the Hepatitis C Compensation Tribunal Act, 1997;
'the Tribunal' means the Tribunal known as the Hepatitis C Compensation Tribunal established under section 3 of the Act.
(2) This section shall apply to any payment in respect of compensation -
(a) by the Tribunal in accordance with the Act, or
(b) following the institution by or on behalf of a person of a civil action for damages in respect of personal injury,
to a person referred to -
(i) in subsection (1) of section 4 of the Act, in respect of matters referred to in that section, or
(ii) in any regulations made under section 9 of the Act, in respect of matters referred to in those regulations.".
(2) This section shall apply as on and from the 1st day of November, 1997.