(1) The following shall not be chargeable gains -
(a) any bonus payable under an instalment saving scheme within the meaning of section 53 of the Finance Act, 1970;
(b) any prize under section 22 of the Finance (Miscellaneous Provisions) Act, 1956;
(c) any sum obtained by means of compensation or damages for any wrong or injury suffered by an individual in his or her person or in his or her profession;
(ca) any sum obtained by means of compensation under the 2017 Voluntary Homeowners Relocation Scheme administered by the Commissioners of Public Works in Ireland under section 2 of the Commissioners of Public Works (Functions and Powers) Act 1996;
(d) any payment to which section 205A applies.
(2) Winnings from betting (including pool betting), lotteries, sweepstakes or games with prizes shall not be chargeable gains, and rights to winnings obtained by participating in any pool betting, lottery, sweepstake or game with prizes shall not be chargeable assets.
(3) No chargeable gain shall a
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