Health Insurance (Miscellaneous Provisions) Act 2011
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Amendment of section 470B of Taxes Consolidation Act 1997. |
5.— Section 470B of the Taxes Consolidation Act 1997 is amended— | |
(a) in subsection (1), in the definition of “relevant year of assessment”— | ||
(i) in paragraph (a), by substituting “, 2011 or 2012” for “or 2011”, and | ||
(ii) in paragraph (b), by substituting “2013, the year of assessment 2013” for “2012, the year of assessment 2012”, | ||
(b) in subsection (2), by substituting “1 January 2013” for “1 January 2012”, | ||
(c) in subsection (4)(a), by substituting “1 January 2013” for “1 January 2012”, and | ||
(d) in subsection (5)(b)— | ||
(i) by substituting “2013” for “2012”, and | ||
(ii) by substituting “2012” for “2011” in both places where it appears. |