Finance Act, 1975

Amendment of section 19 of Finance Act, 1973.

9.Section 19 of the Finance Act, 1973 , is hereby amended—

(a) by the insertion in subsection (2) after “made” of “by the Minister for Health or”, and

(b) by the addition thereto of the following subsection:

“(3) In so far as it relates to any payment made by the Minister for Health, subsection (2) shall apply to any such payment made after the 1st day of January, 1975.”,

and the said subsection (2), as so amended, is set out in the Table to this section.


(2) This section applies to any income consisting of payments made by the Minister for Health or by the foundation known as the Hilfswerk für behinderte Kinder to or in respect of any person handicapped by reason of infirmity which can be linked with the taking by the person's mother during her pregnancy of preparations containing thalidomide.