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Amendment of section 191 of Principal Act (taxation treatment of Hepatitis C compensation payments)
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6. (1) Section 191 of the Principal Act is amended—
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(a) in subsection (1), by inserting the following definitions:
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“ ‘comparable overseas scheme’ means a scheme, located in a Member State of the European Economic Area (other than the State), whose purpose is to compensate individuals who have been diagnosed positive for Hepatitis C or HIV resulting from the use of blood products;
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‘eligible person’ means—
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(a) a person referred to in subsection (1) of section 4 of the Act, in respect of matters referred to in that section,
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(b) a person referred to in any Regulations made under section 9 of the Act, in respect of matters referred to in those Regulations, or
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(c) a person eligible to receive a payment from a comparable overseas scheme;”,
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(b) by substituting the following for subsection (2):
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“(2) This section shall apply to any payment in respect of compensation—
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(a) by the Tribunal in accordance with the Act,
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(b) following the institution by or on behalf of a person of a civil action for damages in respect of personal injury, or
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(c) by a comparable overseas scheme,
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to an eligible person.”,
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and
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(c) in subsection (3)(b), by inserting “or a comparable overseas scheme” after “the Tribunal”.
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(2) Subsection (1) shall come into operation on 1 January 2019.
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