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 damages in respect of personal injury, or
(c) by a comparable overseas scheme, to an eligible person.",
and