205C. Exemption in respect of Cervical Check payments

(1) In this section—

“Act of 2019” means the CervicalCheck Tribunal Act 2019;

“appropriate person” has the same meaning as it has in section 2 of the Act of 2019;

“relevant payment” means any of the following:

(a) a payment made pursuant to the CervicalCheck non-disclosure ex-gratia Scheme (that is to say the scheme administered, under that title, by the Minister for Health in furtherance of a decision of the Government of 11 March 2019);

(b) a payment made pursuant to the Act of 2019;

(c) a payment to an appropriate person in respect of compensation following the institution by or on behalf of a relevant woman of a civil action for damages in respect of personal injury, but excluding any compensation to an appropriate person other than a relevant woman, for mental distress resulting from the relevant woman’s death;

“relevant woman” has the same meaning as it has in section 2 of the Act of 2019.

(2) Income that—

(a) consists of a relevant payment made to an appropriate person, or

(b) arises to a relevant woman from the investment in whole or in part of a relevant payment or of the income derived from such a payment, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F,

shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

(3) Gains that accrue to a relevant woman, from the disposal of—

(a) assets acquired with a relevant payment,

(b) assets acquired with income exempted from income tax under subsection (2)(b), or

(c) assets acquired directly or indirectly with the proceeds from the disposal of assets referred to in paragraph (a) or (b),

shall not be chargeable gains for the purposes of the Capital Gains Tax Acts.

(4) For the purposes of computing whether by virtue of this section a gain is, in whole or in part, a chargeable gain, or whether income is, in whole or in part, exempt from income tax, all such apportionments shall be made as are, in the circumstances, just and reasonable.

(5) (a) Notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made, where this section applies for any of the years of assessment 2008 to 2020 (both years inclusive) the appropriate person shall, on the making of a claim in that behalf, on or before 31 December 2025, be entitled to claim repayment of any amount in respect of income or gains to which this section applies.

(b) Section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of a claim made under this section where a valid claim for a repayment of tax (within the meaning of section 865(1)(b)) has been made.