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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 4
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Recovery of tax from payee of premium
4.—(1) In the circumstances prescribed by paragraph (2) below, the person to whom a payment in respect of a premium under a contract was made by an individual, who by virtue of regulation 3 has ceased to be and is treated as not having been entitled to relief in respect of that payment, shall account to the Board for tax from which relief has been given on the basis that the individual was so entitled.
(2) The circumstances prescribed by this paragraph are where—
(a)the person to whom the payment was made has recovered from the Board an amount equal to an amount deducted and retained by the individual from that payment in accordance with subsection (5) of section 54; and
(b)that amount has not been repaid to the Board.
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