Health Insurance (Miscellaneous Provisions) Act 2009

Amendment of section 17 of Act of 1994.

13.— Section 17 of the Act of 1994 is amended by substituting the following for subsection (1):

“(1) In this section, ‘ assessable amount ’, in relation to a quarter, means the gross amount received by a registered undertaking by way of premiums in that quarter in respect of the health insurance business of the undertaking in the State on or after the establishment day, but excluding any amount—

(a) so received in the course of or by way of reinsurance, or

(b) so paid in respect of a stamp duty under section 125A of the Stamp Duties Consolidation Act 1999 .”.