S.I. No. 73/1984:

HEALTH CONTRIBUTIONS (AMENDMENT) REGULATIONS, 1984.

HEALTH CONTRIBUTIONS (AMENDMENT) REGULATIONS, 1984.

The Minister for Health in exercise of the powers conferred on him by section 10 of the Health Contributions Act, 1979 (No. 4 of 1979) hereby makes the following Regulations:

1. These Regulations may be cited as the Health Contributions (Amendment) Regulations, 1984.

2. These Regulations shall come into operation on the 6th day of April, 1984.

3. The Health Contributions Regulations, 1979 ( S.I. No. 107 of 1979 ) as amended by the Health Contributions (Amendment) Regulations, 1980 ( S.I. No. 87 of 1980 ) and the Health Contributions (Amendment) Regulations, 1983 ( S.I. No. 55 of 1983 ) are hereby amended by the substitution for article 16 of the following article:

"16. Health contributions due and payable on or after the 6th day of April, 1984, in respect of reckonable income other than emoluments shall be paid to the Collector and shall be collected and accounted for by the Collector."

GIVEN under the Official Seal of the Minister for Health, this

16th day of March, 1984.

BARRY DESMOND,

Minister for Health.

The Minister for Finance hereby sanctions the above Regulations.

GIVEN under the Official Seal of the Minister for Finance, this 16th

day of March, 1984.

ALAN M. DUKES,

Minister for Finance.

EXPLANATORY NOTE.

The Health Contributions Regulations, 1979 provided, inter alia, that health contributions payable in respect of profits or gains from farming activities (other than by a farmer with a trade or business) be collected and accounted for by the appropriate health board.

These Regulations provide that such health contribution liabilities arising on or after the 6th day of April, 1984 shall be collected and accounted for by the Collector General.