(1) The following are not gifts or inheritances:

(a) the receipt by a person of any sum bona fide by means of compensation or damages for any wrong or injury suffered by that person in that person's person, property, reputation or means of livelihood;

(b) the receipt by a person of any sum bona fide by means of compensation or damages for any wrong or injury resulting in the death of any other person;

(ba) any payment to which section 205A or 205B of the Taxes Consolidation Act 1997 applies;

(bb) the receipt by a person of any payment made by or on behalf of the Minister for Health under the COVID-19 Death in Service Ex-Gratia Scheme for Health Care Workers (that is to say the scheme administered under that title by the Minister for Health in furtherance of a decision of the Government of 8 March 2022);

(bc) the receipt by a person of any payment made pursuant to the CervicalCheck non-disclosure ex-gratia Scheme (that is to say the scheme administered, under that title, by the Minister for Health in furtherance of a decision of the Government of 11 March 2019);