190 Certain payments made by the Haemophilia HIV Trust

Income consisting of payments made by the trustees of the Haemophilia HIV Trust or “the HHT” (established by a trust deed dated 22 November, 1989 between the Minister for Health and certain named trustees) to or in respect of a beneficiary under the trust is exempt from tax.

Income to which this section applies is disregarded for all the purposes of the Income Tax Acts.

Relevant Date: Finance Act 2021