Revenue Note for Guidance

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Revenue Note for Guidance

190 Certain payments made by the Haemophilia HIV Trust

Income consisting of payments made by the trustees of the Haemophilia HIV Trust or “the HHT” (established by a trust deed dated 22 November, 1989 between the Minister for Health and certain named trustees) to or in respect of a beneficiary under the trust is exempt from tax.

Income to which this section applies is disregarded for all the purposes of the Income Tax Acts.

Relevant Date: Finance Act 2019