2017 No. 904
The Infected Blood Schemes (Application of Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005) Order 2017
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Order in exercise of the power conferred by section 732(2) of the Income Tax (Trading and Other Income) Act 20051.
Citation, commencement and interpretation1
1
This Order may be cited as the Infected Blood Schemes (Application of Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005) Order 2017 and comes into force on 23rd October 2017.
2
In this Order “Infected Blood Scheme” has the meaning given in section 731(7) of the Income Tax (Trading and Other Income) Act 2005 (treated as inserted by article 2(2)(b)).
Application of sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 20052
1
Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005 have effect with the following modifications in relation to payments made pursuant to an Infected Blood Scheme.
2
In section 731 (periodical payments of personal injury damages)—
a
in subsection (2)—
i
the “or” at the end of paragraph (d) is treated as omitted; and
ii
after paragraph (e) there is treated as inserted—
, or
f
an Infected Blood Scheme.
b
after subsection (6) there is treated as inserted—
7
In this section and sections 733 and 734, “Infected Blood Scheme” means a scheme for the purpose of making payments and providing support to, or in respect of, individuals infected with Hepatitis C, HIV or both, through contaminated blood or blood products used by the NHS, which is—
a
b
3
For section 733(a) (persons entitled to exemptions for personal injury payments), there is treated as substituted—
a
the person (“A”) who is entitled to the damages under the order, agreement, undertaking, to the payments under the Infected Blood Scheme or to the compensation under the award in question,
4
In section 734(1)(a) (payments from trusts for injured persons) for “or undertaking” there is treated as substituted “, undertaking or Infected Blood Scheme”.
(This note is not part of the Order)