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 ^[3]>Regulation 21(2) of the European Union (Quality and Safety of Human Organs Intended for Transplantation) Regulations 2012 (S.I. No. 325 of 2012)^<[3][3]>subsections (3) and (4) of section 12 of the Human Tissue (Transplantation, Post-Mortem, Anatomical Examination and Public Display) Act 2024^<[3] shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.