Taxes Consolidation Act, 1997

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Certain payments made by the Haemophilia HIV Trust.

[FA90 s7]

190.—(1) In this section, “the Trust” means the trust established by deed dated the 22nd day of November, 1989, between the Minister for Health and certain other persons, and referred to in that deed as “the Haemophilia H.I.V. Trust” or “the HHT”.

(2) This section shall apply to income consisting of payments made by the trustees of the Trust to or in respect of a beneficiary under the Trust.

(3) Notwithstanding any provision of the Income Tax Acts, income to which this section applies shall be disregarded for the purposes of those Acts.