Health (Miscellaneous Provisions) Act 2024
|
Amendment of section 45A of Act of 1970 | ||
|
4. Section 45A of the Act of 1970 is amended— | ||
(a) by the substitution of the following subsection for subsection (5): | ||
“(5) In the calculation of the gross income of a person for the purposes of this section and section 45(5A), all gross income from all sources is to be included except for the gross income arising from the following sources of income and any subsequent income from the investment of the monies arising from the sources referred to in paragraphs (a) to (e): | ||
(a) compensation awards to persons under the Hepatitis C Compensation Tribunal Acts 1997 to 2006; | ||
(b) compensation awards by way of the Residential Institutions Redress Board established under section 3 of the Residential Institutions Redress Act 2002 ; | ||
(c) prescribed repayments referred to in section 8 (2) of the Health (Repayment Scheme) Act 2006 ; | ||
(d) ex-gratia awards approved by the Lourdes Hospital Redress Board under the terms of the Lourdes Hospital Redress Scheme 2007; | ||
(e) such other awards and payments prescribed in regulations made under subsection (7); | ||
(f) relevant sums (within the meaning of section 216A of the Act of 1997) arising to the person (or the person’s spouse or civil partner) which qualify for relief under section 216A of the Act of 1997.”, | ||
(b) in subsection (6), by the substitution of “Subject to subsection (5)(f), in the calculation of” for “In the calculation of”, and | ||
(c) in subsection (8), by the insertion of the following definition: | ||
“ ‘Act of 1997’ means the Taxes Consolidation Act 1997 .”. |