Taxes Consolidation Act, 1997 (Number 39 of 1997)
191 Taxation treatment of Hepatitis C compensation payments.
(1) In this section—
“the Scheme” means the Scheme of Compensation for certain persons who have contracted Hepatitis C from the use of Human Immunoglobulin-Anti-D, whole blood or other blood products, which was approved by Dáil Éireann on the 13th day of December, 1995;
“the Tribunal” means the Tribunal established by the Minister for Health on the 15th day of December, 1995, to administer the Scheme pursuant to Clause 22 of the Scheme.
(2) This section shall apply to any payment in respect of compensation—
(a) by the Tribunal, or
(b) following the institution by or on behalf of an individual of a civil action for damages in respect of personal injury,
to a person in respect of a right of action in relation to which the person may make a claim to the Tribunal under Clause 4 of the Scheme.
(3) For the purposes of
>the Income Tax Acts< and notwithstanding any provision of those Acts to the contrary—
(a) income consisting of payments to which this section applies shall be disregarded, and
(b) any payment by the Tribunal to which this section applies shall be treated in all respects as if it were a payment made following the institution, by or on behalf of the person to or in respect of whom the payment is made, of a civil action for damages in respect of personal injury.
Substituted by FA98 s8. Applies as on and from the 1st day of November, 1997.
Substituted by FA04 s17(1)(c). This section applies for the year of assessment 2004 and subsequent years of assessment.
Inserted by FA18 s6(1)(a). Comes into operation on 1 January 2019.
Substituted by FA18 s6(1)(b). Comes into operation on 1 January 2019.
Inserted by FA18 s6(1)(c). Comes into operation on 1 January 2019.
Inserted by the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 s26. Comes into operation on 31 December 2020 as per S.I. No. 723 of 2020.