(1) THAT section 470 of the Taxes Consolidation Act 1997 (No. 39 of 1997), as it relates to relief for insurance against expenses of illness, be amended with effect from 1 January 2013 in subsection (1), in the definition of “relievable amount”, by inserting "and credit due (if any) under a risk equalisation scheme (within the meaning of the Health Insurance Act 1994)" after "section 470B(4)" in each place. (2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).

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