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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2019 - onwards
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6. Amendment of section 191 of Principal Act (taxation treatment of Hepatitis C compensation payments)

(1) Section 191 of the Principal Act is amended -

(a) in subsection (1), by inserting the following definitions:

"'comparable overseas scheme' means a scheme, located in a Member State of the European Economic Area (other than the State), whose purpose is to compensate individuals who have been diagnosed positive for Hepatitis C or HIV resulting from the use of blood products;

'eligible person' means -

(a) a person referred to in subsection (1) of section 4 of the Act, in respect of matters referred to in that section,

(b) a person referred to in any Regulations made under section 9 of the Act, in respect of matters referred to in those Regulations, or

(c) a person eligible to receive a payment from a comparable overseas scheme;",

(b) by substituting the following for subsection (2):

"(2) This section shall apply to any payment in respect of compensation -

(a) by the Tribunal in accordance with the Act,

(b) following the institution by or on behalf of a person of a civil action for dam

Comparing proposed amendment...