Finance Act, 1998
Amendment of section 191 (taxation treatment of Hepatitis C compensation payments) of Principal Act. |
9.—(1) Section 191 of the Principal Act is hereby amended by the substitution of the following for subsections (1) and (2): | |
“(1) In this section— | ||
‘the Act’ means the Hepatitis C Compensation Tribunal Act, 1997 ; | ||
‘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, or | ||
(b) following the institution by or on behalf of a person of a civil action for damages in respect of personal injury, | ||
to a person referred to— | ||
(i) in subsection (1) of section 4 of the Act, in respect of matters referred to in that section, or | ||
(ii) in any regulations made under section 9 of the Act, in respect of matters referred to in those regulations.”. | ||
(2) This section shall apply as on and from the 1st day of November, 1997. |