http://www.legislation.gov.uk/id/uksi/1989/2389

http://www.legislation.gov.uk/uksi/1989/2389/regulation/5/made

The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1989

Private health care

Private health insurance

National Health Service (NHS)

Medical and psychiatric treatment

Health care services and specialisms

King's Printer of Acts of Parliament

2017-03-15

INCOME TAX

These Regulations are in three distinct parts. Part I contains introductory provisions which are common to Parts II and III. Part II is made under powers contained in section 54(7) and (8) of the Finance Act 1989 (“the 1989 Act”) and provides that in certain circumstances an individual making a premium payment under a contract of private medical insurance is to have his entitlement to tax relief on that payment removed, what those circumstances are, for the circumstances in which tax for which relief has been given at source may be recovered from the person to whom the payment was made and for the adaptation of section 30 of the Taxes Management Act 1970 in order to secure that recovery by way of assessment.

The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1989

The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1989 Laid before the House of Commons

reg.6(3A)

The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) (Amendment) Regulations 1992

reg.3(3)

The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1989

The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1989 Laid before the House of Commons

reg.6(5)(aa)

The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) (Amendment) Regulations 1992

reg.3(4)

The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1989

The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1989 Laid before the House of Commons

Instrument

The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1994

reg.9(1)

PART IIDISENTITLEMENT TO TAX RELIEF

Adaptation of section 30 of the Taxes Management Act 19705

1

In order to secure the performance of the obligation imposed by regulation 4, section 30 of the Taxes Management Act 19707shall be adapted so that it applies to the tax for which a person to whom a payment has been made is to account to the Board in accordance with that regulation as it applies to tax which has been repaid to a person which ought not to have been repaid to him.

2

For the purposes of the adaptation required by paragraph (1), any reference in the said section 30 to the repayment of an amount of tax to any person which ought not to have been repaid to him shall be construed as including a reference to tax for which a person is to account to the Board in accordance with regulation 4.