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- Point in Time (25/07/1991)
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Version Superseded: 16/07/1992
Point in time view as at 25/07/1991. This version of this provision has been superseded.
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(1)The Board may by regulations—
(a)provide that a claim under section 54(3) or (6)(b) above shall be made insuch form and manner, shall be made at such time, and shall be accompanied bysuch documents, as may be prescribed;
(b)make provision, in relation to payments in respect of which a person isentitled to relief under section 54 above, for the giving by insurers in suchcircumstances as may be prescribed of certificates of payment in such form asmay be prescribed to such persons as may be prescribed;
(c)provide that a person who provides (or has at any time provided) insuranceunder contracts of private medical insurance shall comply with any noticewhich is served on him by the Board and which requires him within a prescribedperiod to make available for the Board’s inspection documents (of a prescribedkind) relating to such contracts;
(d)provide that persons of such a description as may be prescribed shall, within a prescribed period of being required to do so by the Board, furnishto the Board information (of a prescribed kind) about contracts of privatemedical insurance;
(e)make provision with respect to the approval of insurers for the purposesof section 55 above and the withdrawal of approval for the purposes of thatsection;
(f)make provision for and with respect to appeals against decisions of the Board with respect to the giving or withdrawal of approval of insurers for thepurposes of section 55 above;
(g)make provision with respect to the certification by the Board of standardforms of eligible contract and variations from standard forms of eligiblecontract certified by them;
(h)make provision for and with respect to appeals against decisions of theBoard with respect to the certification of standard forms of eligible contractor variations from standard forms of eligible contract certified by them;
(i)provide that certification, or the revocation of a certification, undersection 56 above shall be carried out in such form and manner as may be prescribed;
(j)make provision with respect to appeals against decisions of the Board withrespect to certification or the revocation of certification under section 56above;
(k)make provision generally as to administration in connection with sections54 to 56 above.
(2)The words “ Regulations under section 57 of the Finance Act1989 ” shall be added at the end of each column in the Table in section98 of the M1Taxes Management Act 1970 (penalties for failureto furnish information etc.).
(3)The following provisions of the Taxes Management Act 1970, namely—
(a)section 29(3)(c) (excessive relief),
(b)section 30 (tax repaid in error etc.),
(c)section 88 (interest), and
(d)section 95 (incorrect return or accounts),
shall apply in relation to the payment of an amount claimed under section54(6)(b) above to which the claimant was not entitled as if it had been incometax repaid as a relief which was not due.
(4)In sections 257B(2), 257D(8) and 265(3) of the Taxes Act 1988 afterparagraph (c) there shall be inserted “or
(d)on account of any payments to which section 54(5) of the Finance Act 1989applies”.
(5)In subsection (1) above—
“eligible contract” has the meaning given by section 55above, and
“prescribed” means prescribed by or, in relation to form,under the regulations.
Modifications etc. (not altering text)
C1 See S.I. 1989/2387 (in Part III Vol.5under “Private medical insurance”)
Marginal Citations
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