Motor Insurance Insolvency Compensation Act 2024
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Amendment of section 28 of Value-Added Tax Consolidation Act 2010 | ||
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33. Section 28 of the Value-Added Tax Consolidation Act 2010 is amended by the insertion of the following subsection after subsection (3): | ||
“(3A) (a) Where an injured party receives compensation pursuant to the Act of 2024 in respect of any amount payable in respect of services of a barrister or solicitor, those services shall be deemed, for the purposes of this Act, to be supplied to, and received by, the holder of the contract of insurance concerned under which the injured party was covered in respect of loss or injury caused by a vehicle. | ||
(b) In paragraph (a)— | ||
‘Act of 2024’ means the Motor Insurance Insolvency Compensation Act 2024; | ||
‘injured party’ has the meaning assigned to it by the Act of 2024.”. |