(1) In this section -
'Minister' means the Minister for Children, Equality, Disability, Integration and Youth;
'qualifying individual' means an individual who is the subject of an incorrect birth registration for the purposes of the Birth Information and Tracing Act 2022 which has been confirmed by the Child and Family Agency;
'qualifying payment' means a payment, generally referred to and commonly known as the Ex Gratia Payment in Respect of an Incorrect Birth Registration, which is made by or on behalf of the Minister to a qualifying individual, in furtherance of the decision of the Government of 8 March 2022.
(2) A qualifying payment made to a qualifying individual which is made on or after 1 January 2023 shall be exempt from income tax and shall not be reckoned in computing the total income of the qualifying individual for the purposes of the Income Tax Acts.
(3) A qualifying payment made to a qualifying individual which is made before 1 January 2023 shall be treated as if it was e
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