S.I. No. 70/1989:

HEALTH CONTRIBUTIONS (AMENDMENT) REGULATIONS, 1989.

HEALTH CONTRIBUTIONS (AMENDMENT) REGULATIONS, 1989.

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, 1989.

2. These Regulations shall come into operation on the 6th day of April, 1989.

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 ), the Health Contributions (Amendment) Regulations, 1983 ( S.I. No. 55 of 1983 ), the Health Contributions (Amendment) Regulations, 1985 ( S.I. No. 233 of 1985 ), the Health Contributions (Amendment) Regulations, 1986 ( S.I. No. 102 of 1986 ) and the Health Contributions (Amendment) Regulations, 1988 ( S.I. No. 51 of 1988 ) are hereby amended by the substitution of the following article for article 15:--

"The time within which a health contribution due in respect of a payment of reckonable emoluments shall be paid to the Collector by an employer shall be nine days from

( a ) the end of the income tax month during which the payment of reckonable emoluments to which the contribution relates was made or

( b ) such longer period (not exceeding a year) as the Collector may, from time to time, authorise in writing (unless the employer objects)."

GIVEN under the Official Seal of the Minister for Health this 5th day of

April, 1989.

RORY O'HANLON,

Minister for Health.

The Minister for Finance hereby sanctions the above Regulations.

GIVEN under the Official Seal of the Minister for Finance this 5th day

of April, 1989.

ALBERT REYNOLDS,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations amend the Health Contributions Regulations, 1979 to provide that, where authorised by the Collector-General, an employer may make remittances of health contributions deducted from his employees at longer intervals than the normal monthly remittance basis.

The Regulations have effect on and from 6th April, 1989.