1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2004
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  1. Finance Act 2004 (No. 8)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-42)
  3. Chapter 2 Income Tax (ss. 2-16)
  4. 11. Amendment of section 470 (relief for insurance against expenses of illness) of Principal Act.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 25 March 2004 - onwards
    Version 1 of 1    

11. Amendment of section 470 (relief for insurance against expenses of illness) of Principal Act.

Section 470 of the Principal Act is amended, as on and from the passing of this Act, in subsection (1) -

(a) by substituting the following for the definition of "authorised insurer":

"'authorised insurer' means -

(a) any undertaking entered in the Register of Health Benefits Undertakings, lawfully carrying on such business of medical insurance referred to in paragraph (a) of the definition of 'relevant contract' but, in relation to an individual, also means any undertaking authorised pursuant to Council Directive No. 73/239/EEC of 24 July 1973 [OJ No. L228, 16.8.1973, p.3], Council Directive No. 88/357/EEC of 22 June 1988 [OJ No. L172, 4.7.1988, p.1], and Council Directive No. 92/49/EEC of 18 June 1992 [OJ No. L228, 11.8.1992, 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, or

(b)

(i) any undertaking standing authorised under -

(I) the European Communitie

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