Health Contributions Act, 1979
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Health contributions by individuals with income other than emoluments. |
7.—Where in relation to an individual referred to in section 4 of this Act, reckonable income other than emoluments arises in any contribution year, the health contribution payable by that individual for that contribution year in relation to that reckonable income shall be of an amount calculated at the rate of one per cent of that reckonable income. |