Health (Miscellaneous Provisions) Act 2024
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PART 2 Amendment of Act of 1970 | ||
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Amendment of section 45 of Act of 1970 | ||
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3. Section 45 of the Act of 1970 is amended— | ||
(a) in subsection (2), by the substitution of “Subject to subsection (2A), in deciding” for “In deciding”, and | ||
(b) by the insertion of the following subsection after subsection (2): | ||
“(2A) In having regard under subsection (2) to a person’s overall financial situation, the Health Service Executive shall disregard any relevant sums (within the meaning of section 216A of the Taxes Consolidation Act 1997 ) arising to the person (or the person’s spouse or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ) where the relevant sums qualify for relief under section 216A of the Taxes Consolidation Act 1997 .”. |