Finance Act 2018

Amendment of section 191 of Principal Act (taxation treatment of Hepatitis C compensation payments)

6. (1) Section 191 of the Principal Act is amended—

(a) in subsection (1), by inserting the following definitions:

“ ‘comparable overseas scheme’ means a scheme, located in a Member State of the European Economic Area (other than the State), whose purpose is to compensate individuals who have been diagnosed positive for Hepatitis C or HIV resulting from the use of blood products;

‘eligible person’ means—

(a) a person referred to in subsection (1) of section 4 of the Act, in respect of matters referred to in that section,

(b) a person referred to in any Regulations made under section 9 of the Act, in respect of matters referred to in those Regulations, or

(c) a person eligible to receive a payment from a comparable overseas scheme;”,

(b) by substituting the following for subsection (2):

“(2) This section shall apply to any payment in respect of compensation—

(a) by the Tribunal in accordance with the Act,

(b) following the institution by or on behalf of a person of a civil action for damages in respect of personal injury, or

(c) by a comparable overseas scheme,

to an eligible person.”,

and

(c) in subsection (3)(b), by inserting “or a comparable overseas scheme” after “the Tribunal”.

(2) Subsection (1) shall come into operation on 1 January 2019.