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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards
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191. Taxation treatment of Hepatitis C compensation payments.

(1) In this section -

"the Act" means the Hepatitis C Compensation Tribunal Act, 1997;

"comparable overseas scheme" means a scheme, located in a Member State of the European Economic Area (other than the State) or in the United Kingdom, 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;

"the Tribunal" means the Tribunal known as the Hepatitis C Compensation Tribunal established under section 3 of the Act.

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

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

(b) following the ins

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