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Taxes Consolidation Act, 1997 (Number 39 of 1997)


204B Exemption in respect of compensation for certain living donors

The compensation for donation of a kidney [2]>or lobe of liver<[2] for transplantation payable to a living donor under conditions defined by the Minister for Health pursuant to Regulation 21(2) of the European Union (Quality and Safety of Human Organs Intended for Transplantation) Regulations 2012 (S.I. No. 325 of 2012) shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.




Inserted by FA14 s6. Comes into operation on 1 January 2015.



Inserted by FA19 s7(1). Deemed to have come into operation on 12 March 2019