Finance Act 2010
|
Levy on authorised insurers. |
140.— Section 125A (inserted by the Health Insurance (Miscellaneous Provisions) Act 2009 ) of the Principal Act is amended by substituting the following for subsection (3): | |
“(3) There shall be charged on every statement delivered by an authorised insurer pursuant to subsection (2) a stamp duty at the rate of— | ||
(a) where the relevant contract was renewed or entered into before 1 January 2010: | ||
(i) €53 in respect of each insured person aged less than 18 years, and | ||
(ii) €160 in respect of each insured person aged 18 years or over, | ||
and | ||
(b) where the relevant contract was renewed or entered into on or after 1 January 2010: | ||
(i) €55 in respect of each insured person aged less than 18 years, and | ||
(ii) €185 in respect of each insured person aged 18 years or over, | ||
included in the statement.”. |