Health Contributions Act, 1979

Definitions.

1.—In this Act—

“the Act of 1970” means the Health Act, 1970 ;

“the Collector-General” means the Collector-General appointed under section 162 of the Income Tax Act, 1967 ;

“contribution year” means a year of assessment within the meaning of the Income Tax Acts;

“emoluments” means emoluments to which Chapter IV of Part V of the Income Tax Act, 1967 , but without regard to section 192 of that Act, applies, other than payments under—

(a) the Old Age Pensions Acts, 1908 to 1978,

(b) the Widows' and Orphans' Pensions Acts, 1935 to 1978,

(c) the Social Welfare Acts, 1952 to 1978;

“employed contributor”, “employment contributions” and “employer's contribution”have the same meanings respectively as in the Social Welfare Acts, 1952 to 1978;

“health board” means a health board established under the Act of 1970;

“health contributions” has the meaning assigned to it by section 4 of this Act;

“the Minister” means the Minister for Health.