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The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) (Amendment) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 1619
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend with effect from 28th July 1992 the Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1989 (S.I. 1989/2389) (“the principal Regulations”), Part III of which specifies the treatments, medical services and other matters, the costs of which may be indemnified under contracts of private medical insurance which are certified by the Inland Revenue under section 56 of the Finance Act 1989 as eligible contracts for the purposes of tax relief.
In addition to an amendment of a drafting nature, the Regulations amend the principal Regulations so as to provide that all medical service consisting of physiotherapy which is associated with treatment given in the United Kingdom by or under the supervision of a registered medical practitioner and is provided in the United Kingdom qualifies for the purposes of the Regulations.
Previously such service only qualified if it was associated with treatment as an inpatient or outpatient of a hospital or with surgical procedures performed by a registered medical practitioner.
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