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The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1994
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- UK Statutory Instruments
- 1994 No. 1518
- Regulation 3
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Circumstances of disentitlement to tax relief
3.—(1) In the circumstances prescribed by paragraph (2) below, an individual who has made a payment in respect of a premium under a contract shall cease to be, and shall be treated as not having been, entitled to relief under subsection (3) of section 54 in respect of that payment.
(2) The circumstances prescribed by this paragraph are where—
(a)at any time after the payment is made the contract is no longer an eligible contract for the purposes of section 54; or
(b)the payment is refunded to the individual by the person to whom it was made.
(3) In paragraph (2) above, “eligible contract” has the meaning given by section 55.
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