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Amendment of section 14H of Act of 2009
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26. Section 14H of the Act of 2009 is amended—
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(a) by the substitution of “14F(8)(b), 14G(4)(b), 14K(3)(e) or 14L(3)(f)” for “14F(8)(b) or 14G(4)(b)” in each place where it occurs,
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(b) in subsection (2)(c), by the substitution of “a son-in-law, daughter-in-law, great-grandchild, great-nephew, great-niece or first cousin, or a child, grandchild or great-grandchild of a first cousin,” for “a son-in-law or daughter-in-law”,
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(c) in subsection (3), by the substitution of the following paragraph for paragraph (b):
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“(b) if not so satisfied—
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(i) where a determination was made under section 14C(2)(a) in respect of the relevant person in relation to the particular family asset, make a decision under section 14I(2)(a), or
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(ii) in any other case, refuse the application.”,
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(d) in subsection (5), by the substitution of the following paragraph for paragraph (g):
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“(g) that, immediately before the transfer referred to in subsection (2), in the opinion of the Executive—
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(i) where a determination has been made in respect of the relevant person under section 14C(2)(a), a repayment event has not occurred in respect of the relevant person in relation to the particular family asset, or
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(ii) where a determination under section 14C(2)(a) has not been made but, had such a determination been made (and, accordingly, had section 14I applied), a repayment event would not have occurred in respect of that person in relation to the particular family asset.”,
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(e) by the substitution of the following subsection for subsection (11):
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“(11) If a person referred to in subsection (9) fails to provide the Executive with such information as may be requested in accordance with this section within 40 working days from the date of the request, the Executive shall—
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(a) where a determination was made under section 14C(2)(a) in respect of the relevant person in relation to the particular family asset, make a decision under section 14I(2)(a), or
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(b) in any other case, refuse to consider or further consider an application under this section.”,
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(f) by the substitution of the following subsection for subsection (12):
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“(12) The Executive shall, not later than 10 working days after making a determination or refusing an application under this section, give notice in writing to the relevant person, the relevant person’s partner and, where appropriate, the current family successor and the person specified in the application of the determination or decision and the reasons for the determination or decision.”,
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and
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(g) by the insertion of the following subsection after subsection (12):
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“(12A) Where the Executive refuses under subsection (11)(b) to consider or further consider an application under this section, it shall, not later than 10 working days after the refusal, give notice in writing to the relevant person, the relevant person’s partner and, where appropriate, the current family successor and the person specified in the application, of the determination or decision and the reasons for the determination or decision.”.
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