Finance Act, 1973

Payments in respect of thalidomide children.

19.—(1) Income to which this section applies shall be disregarded for all the purposes of the Income Tax Acts.

(2) This section applies to any income consisting of payments made by the foundation known as the Hilfswerk für behinderte Kinder to or in respect of any person handicapped by reason of infirmity which can be linked with the taking by the person's mother during her pregnancy of preparations containing thalidomide.