Finance Act 2025

Amendment of section 204B of Principal Act (exemption in respect of compensation for certain living donors)

6. Section 204B of the Principal Act is amended by the substitution of “subsections (3) and (4) of section 12 of the Human Tissue (Transplantation, Post-Mortem, Anatomical Examination and Public Display) Act 2024 ” for “Regulation 21(2) of the European Union (Quality and Safety of Human Organs Intended for Transplantation) Regulations 2012 ( S.I. No. 325 of 2012 )”.