(1) Section 145 of the Income Tax Act, 1967, is hereby amended by the substitution of the following subsection for subsection (1):
"(1) In this section ‘authorised insurer’ means any undertaking entered in the Register of Health Benefits Undertakings established under section 14 of the Health Insurance Act, 1994, lawfully carrying on such business of insurance as is referred to in subsection (2):
Provided that, in relation to an individual, it also means any undertaking authorised pursuant to Council Directive No. 73/239/EEC of 24 July 1973 [O.J. No. L228 of 16.8.1973, p.3.], Council Directive No. 88/357/EEC of 22 June 1988 [O.J. No. L172 of 4.7.1988, p.1.], and Council Directive No. 92/49/EEC of 18 June 1992 [O.J. No. L228 of 11.8.1992, p.1.], where such a contract for insurance as is referred to in subsection (2) was effected with the individual when the individual was not resident in the State but was resident in another Member State of the European Union.".
(2) This sectio