(1) In this section—

"accounting period" means the first accounting period, the second accounting period, the third accounting period or the fourth accounting period;

"authorised insurer" means any undertaking (not being a restricted membership undertaking) entered in The Register of Health Benefits Undertakings, lawfully carrying on such business of medical insurance referred to in the definition of "relevant con tract" but, in relation to an individual, also means any undertaking (not being a restricted membership undertaking) authorised pursuant to Council Directive No. 73/239/EEC of 24 July 1973 (OJ No. L228 of 16 August 1973, p. 3), Council Directive No. 88/357/EEC of 22 June 1988 (OJ No. L172 of 4 July 1988, p. 1), and Council Directive No. 92/49/EEC of 18 June 1992 (OJ No. L228 of 11 August 1992, p. 1), where such a contract was effected with the individual when the individual was not resident in the State but was resident in another Member State of the European Communities;

"due date", in relation to an accounting period, means—

(a) 30 September 2009 in the case of the first accounting period,

(b) 30 September 2010 in the case of the second accounting period,

(c) 30 September 2011 in the case of the third accounting period, and

(d) 31 January 2012 in the case of the fourth accounting period;

"excluded contract of insurance" means—

(a) a contract of insurance which comes within the meaning of paragraph (d) of the definition of "health insurance contract" in section 2(1) of the Health Insurance Act 1994 , or

(b) a contract of insurance relating solely to charges for public hospital in-patient services made under the Health (In-Patient Charges) Regulations 1987 (S.I. No. 116 of 1987);

"first accounting period" means the period of 7 months commencing on 1 January 2009 and ending on 31 July 2009;

"fourth accounting period" means the period of 5 months commencing on 1 August 2011 and ending 31 December 2011;

"in-patient indemnity payment" has the same meaning as in section 2(1) of the Health Insurance Act 1994;

"insured person", in relation to a relevant contract, means an individual, the spouse of the individual, or the children or other dependents of the individual or of the spouse of the individual, in respect of whom the relevant contract provides specifically, whether in conjunction with other benefits or not, for the reimbursement or discharge, in whole or in part, of actual health expenses (within the meaning of section 469 of the Taxes Consolidation Act 1997);

"relevant contract" means a contract of insurance (not being an excluded contract of insurance) which provides for the making of in-patient indemnity payments under the contract and which, in relation to an individual, the spouse of the individual, or the children or other dependents of the individual or of the spouse of the individual, provides specifically, whether in conjunction with other benefits or not, for the reimbursement or discharge, in whole or in part, of actual health expenses (within the meaning of section 469 of the Taxes Consolidation Act 1997), being a contract of medical insurance;

"restricted membership undertaking" has the same meaning as in section 2(1) of the Health Insurance Act 1994;

"second accounting period" means the period of 12 months commencing on 1 August 2009 and ending on 31 July 2010;

"third accounting period" means the period of 12 months commencing on 1 August 2010 and ending on 31 July 2011.

(2) Subject to subsections (7), (10) and (11), an authorised insurer shall, in respect of each accounting period and not later than the due date, deliver to the Commissioners a statement in writing showing the number of insured persons—

(a) aged less than 18 years—

(i) on 1 January 2009 in the case of the first accounting period,

(ii) on 1 January 2010 in the case of the second accounting period,

(iii) on 1 January 2011 in the case of the third accounting period, and

(iv) on 1 August 2011 in the case of the fourth accounting period,

and

(b) aged 18 years or over—

(i) on 1 January 2009 in the case of the first accounting period,

(ii) on 1 January 2010 in the case of the second accounting period,

(iii) on 1 January 2011 in the case of the third accounting period, and

(iv) on 1 August 2011 in the case of the fourth accounting period,

in respect of whom a relevant contract between the authorised insurer and the insured person, being the individual referred to in the definition of "insured person", is renewed, or entered into, during the accounting period concerned.

(3) There shall be charged on every statement delivered by an authorised insurer pursuant to subsection (2) a stamp duty at the rate of—

(a) where the relevant contract was renewed or entered into before 1 January 2010:

(i) €53 in respect of each insured person aged less than 18 years, and

(ii) €160 in respect of each insured person aged 18 years or over,

and

(b) where the relevant contract was renewed or entered into on or after 1 January 2010:

(i) €55 in respect of each insured person aged less than 18 years, and

(ii) €185 in respect of each insured person aged 18 years or over,

included in the statement.

(4) The duty charged by subsection (3) on a statement delivered by an authorised insurer pursuant to subsection (2) shall be paid by the authorised insurer on delivery of the statement.

(5) There shall be furnished to the Commissioners by an authorised insurer such particulars as the Commissioners may deem necessary in relation to any statement required by this section to be delivered by the authorised insurer.

(6) In the case of failure by an authorised insurer in respect of an accounting period—

(a) to deliver not later than the due date any statement required by subsection (2) to be delivered by the authorised insurer, or

(b) to pay the stamp duty chargeable on any such statement on the delivery of the statement,

the authorised insurer shall—

(i) from that due date until the day on which the stamp duty is paid, be liable to pay, in addition to the duty, interest on the stamp duty calculated in accordance with section 159D, and

(ii) from that due date, be liable to pay a penalty of €380 for each day the duty remains unpaid.

(7) Where during any accounting period but before the due date—

(a) an authorised insurer ceases to carry on a business in the course of which the insurer is required to deliver a statement (in this subsection referred to as the "first-mentioned statement") pursuant to subsection (2) (including any case where the authorised insurer is so required by virtue of the prior operation of this subsection) but has not done so before that cesser, and

(b) another person (in this subsection referred to as the "successor") acquires the whole, or substantially the whole, of the business,

then—

(i) the authorised insurer is not required to deliver the first-mentioned statement, and

(ii) the successor shall—

(I) if the successor is, apart from this subsection, required to deliver a statement (in this subsection referred to as the "second-mentioned statement") pursuant to subsection (2) (including any case where the successor is so required by virtue of the prior operation of this subsection) in respect of the same accounting period but has not done so before that acquisition, include in that second-mentioned statement the number of insured persons that would have been required to have been shown in the first-mentioned statement had the authorised insurer not ceased to carry on the business concerned,

(II) if subparagraph (I) is not applicable, deliver the first-mentioned statement as if the successor were the authorised insurer.

(8) The delivery of any statement required by subsection (2) may be enforced by the Commissioners under section 47 of the Succession Duty Act 1853 in all respects as if such statement were such account as is mentioned in that section and the failure to deliver such statement were such default as is mentioned in that section.

(9) The stamp duty, interest and any penalty payable under this section shall not be allowed as a deduction for the purposes of the computation of any tax or duty payable by the authorised insurer which is under the care and management of the Commissioners.

(10) Where an insured person, being the individual referred to in the definition of "insured person", shows to the satisfaction of an authorised insurer (in this subsection referred to as the "second authorised insurer") that another authorised insurer (in this subsection referred to the "first authorised insurer") with whom that individual renewed, or entered into, a relevant contract during an accounting period, was required to include that insured person in a statement to be delivered pursuant to subsection (2) to the Commissioners in respect of the same accounting period, then the second authorised insurer, with whom the individual entered into a later relevant contract during the same accounting period, may exclude such insured person from the statement to be delivered pursuant to subsection (2) to the Commissioners by the second authorised insurer in respect of the same accounting period.

(11) Where an insured person, being an insured person under a relevant contract who is not the individual referred to in the definition of "insured person" in relation to the relevant contract concerned, shows to the satisfaction of an authorised insurer (in this subsection referred to as the "second authorised insurer") that another authorised insurer (in this subsection referred to as the "first authorised insurer") with whom that person was an insured person named on a relevant contract renewed, or entered into, by an individual referred to in the definition of "insured person" during an accounting period, was required to include that insured person in a statement to be delivered pursuant to subsection (2) to the Commissioners for the same accounting period, then the second authorised insurer, with whom the insured person entered into a relevant contract during the same accounting period, may exclude such insured person from the statement to be delivered pursuant to subsection (2) to the Commissioners by the second authorised insurer in respect of the same accounting period.

(12) Section 126B shall apply to a statement referred to in subsection (2) as if a reference to this section were included in the definition of "specified section" in subsection (1) of that section.

(13) Where—

(a) a relevant contract is renewed or entered into by an individual referred to in the definition of "insured person" during an accounting period (in this subsection referred to as the "initial accounting period"), and

(b) the relevant contract is for a period of more than 12 months,

then, without prejudice to the treatment to be accorded to the relevant contract and the initial accounting period by subsection (2), the relevant contract shall be deemed, for the purposes of this section, to be renewed during—

(i) the accounting period which immediately succeeds the initial accounting period if the second 12 months, or lesser period, of the relevant contract commences during such immediately succeeding accounting period, and

(ii) each further accounting period where any subsequent 12 months, or lesser period, of the relevant contract commences during such further accounting period.