Finance Act 2022

Amendment of section 82 of Principal Act (exemption of certain receipts)

77. Section 82 of the Principal Act is amended, in subsection (1), by the insertion of the following paragraph after paragraph (ba):

“(bb) the receipt by a person of any payment made by or on behalf of the Minister for Health under the COVID-19 Death in Service Ex‑Gratia Scheme for Health Care Workers (that is to say the scheme administered under that title by the Minister for Health in furtherance of a decision of the Government of 8 March 2022);”.