Taxes Consolidation Act 1997 section 205C

Exemption in respect of CervicalCheck payments

Section 205C exempts CervicalCheck-related payments from income tax and capital gains tax, and also exempts income and gains arising from the investment of such payments by the impacted woman.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.