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

Interpretation

2.  In these Regulations unless the context otherwise requires—

“the Board” means the Commissioners of Inland Revenue;

“contract” means a contract of private medical insurance;

“hospital” means—

(a)

any institution for the reception and treatment of persons suffering from illness;

(b)

any maternity home; or

(c)

any institution for the reception and treatment of persons during convalescence or of persons requiring medical rehabilitation;

and includes clinics, dispensaries and out-patient departments maintained in connection with any such home or institution;

“indemnity period” means the period, not exceeding one year, for which indemnity is provided under a contract;

“the insured” means any person insured under a contract;

“registered dental practitioner”—

(a)

in the United Kingdom, means a person registered in the dentists register under the Dentists Act 1984(1), and

(b)

in a territory other than the United Kingdom, means a dental practitioner recognised as such by the law of that territory;

“registered medical practitioner”—

(a)

in the United Kingdom, means a registered medical practitioner within the meaning of Schedule 1 to the Interpretation Act 1978(2), and

(b)

in a territory other than the United Kingdom, means a medical practitioner recognised as such by the law of that territory;

“section 54” and “section 55” mean sections 54 and 55 respectively of the Finance Act 1989(3).

(1)

1984 c. 24.

(2)

1978 c. 30; the definition of “registered medical practitioner” in Schedule 1 was amended by section 56(1) of, and paragraph 18 of Schedule 5 to, the Medical Act 1983 (c. 54).

(3)

Section 54 was amended by paragraphs 2 and 4 of Schedule 10 to the Finance Act 1994, and section 55 was amended by paragraph 5 of Schedule 10 to the Finance Act 1994.