Finance Act, 1995
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Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982. |
146.— Section 92 of the Finance Act, 1982 , is hereby amended in subsection (1)— | |
(a) by the substitution of “policies of insurance to the extent that the risks to which those policies relate are located in the State (being risks deemed to be located in the State by virtue of section 208 of the Finance Act, 1992 )” for “business carried on by the insurer in the State on or after the 1st day of August, 1982” in the definition of “assessable amount”, and | ||
(b) by the insertion of the following paragraph after paragraph (c) of the definition of “excluded amount”: | ||
“(d) a premium received in respect of health insurance business (being health insurance business within the meaning of section 2 of the Health Insurance Act, 1994 );”. |