Finance Act, 1990

Tax treatment of certain payments made by the Haemophilia H.I.V. Trust.

7.—(1) In this section “the Trust” means the trust established by deed dated the 22nd day of November, 1989, between the Minister for Health and certain other persons and referred to in the deed as “the Haemophilia H.I.V. Trust” or “the HHT”.

(2) This section applies to income consisting of payments made by the trustees of the Trust to, or in respect of, a beneficiary under the Trust, whether that income has arisen before or arises after the passing of this Act.

(3) Notwithstanding any provision of the Income Tax Acts, income to which this section applies shall be disregarded for all the purposes of those Acts.