INCOME TAX Citation and Commencement 1 These Regulations may be cited as the Private Medical Insurance (Tax Relief) (Amendment) Regulations 1994 and shall come into force on 1st July 1994. Interpretation 2 In these Regulations, “the principal Regulations ” means the Private Medical Insurance (Tax Relief) Regulations 1989 and “regulation” means a regulation of those Regulations. Amendments to the principal Regulations 3 In regulation 2, for the definition of “the Treasury Regulations” there shall be substituted— “the Treasury Regulations ” means the Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1994 ; . 4 1 Regulation 3 shall be amended as follows. 2 After paragraph (2), the following paragraph shall be inserted— 2A Relief shall also be given at source in any case where a payment within subsection (2A) (b) of section 54 is made, and— a the person to whom the payment is made is— i a qualifying insurer for the purposes of section 55 by virtue of subsection (8) (a) of that section, or ii a managing agent; b the conditions specified in paragraph (3) were satisfied immediately before the death referred to in subsection (2A) (b) of section 54; and c the conditions specified in paragraphs (3) (a) (ii), (3) (b) (ii) and, if applicable, (3) (b) (iii) are satisfied at the time the payment is made. . 3 In paragraph (3), in sub-paragraph (b)— a in paragraph (i), for the words “of the information contained or declared in the claim” there shall be substituted the words “part of the information, certificate and declaration provided in the notice specified in regulation 4”; b immediately following paragraph (ii), the word “and” shall be omitted; c after paragraph (iii), the following shall be added— and iv has given an undertaking in writing to the Board that, before entering into a further contract, he will give notice to the individual making the payment that the individual is under an obligation, before entering into a further contract, to notify the insurer of any changes, either in the individual’s circumstances or in those of the insured under the contract, which will affect any part of the information, certificate and declaration and undertaking provided in the notice specified in regulation 4. . 5 1 Regulation 4 shall be amended as follows. 2 For paragraph (2), the following paragraph shall be substituted— 2 The information specified in this paragraph is— a the full name of the individual, b his permanent residential address including postcode, c if he has one, his national insurance number, and d where he is not the insured under the contract, the full name and permanent residential address including postcode of every person insured under it. . 3 After paragraph (3), the following paragraph shall be inserted— 3A The certificate specified in paragraph (3) shall also apply to a further contract made between the same individual and the same insurer, and in respect of the same person or persons insured, until the individual notifies the insurer otherwise. . 4 In paragraph (4)— a in sub-paragraph (b), for the words “making the claim” there shall be inserted the words “giving the notice”; b immediately following sub-paragraph (c), the word “and” shall be omitted; c after sub-paragraph (d), the following shall be added— and e he will notify the insurer of any changes, either in his circumstances or in those of the insured under the contract, which will affect the information, certificate and declaration and undertaking provided in the notice. . 6 In regulation 7, after paragraph (1), the following paragraph shall be inserted— 1A At the same time as making an interim claim the claimant shall provide the Board with a statement showing— a the number of contracts taken out or renewed on or after the previous 6th April under which relief at source has been given; b the number of individuals insured under those contracts; c the number of those contracts where a premium is paid by an individual not insured under the contract. . 7 1 Regulation 8 shall be amended as follows. 2 In paragraph (1), for the words “made to him (and not repaid by him)” there shall be substituted the words “in respect of premiums received and in respect of all premiums refunded by him”. 3 After paragraph (1), the following paragraph shall be inserted— 1A At the same time as making an annual claim for a year the claimant shall provide the Board with a statement showing— a the number of contracts taken out or renewed during the year under which relief at source has been given; b the number of individuals insured under those contracts; c the number of those contracts where a premium is paid by an individual not insured under the contract; d the amount of relief claimed in relation to the contracts mentioned in sub-paragraph (c). . 8 In regulation 9, in paragraph (1), for the words “a year” there shall be substituted the words “the year ending on 5th April 1994 or any earlier year”. 9 After regulation 9, the following regulation shall be inserted— Provision of certificates by insurers for the year beginning on 6th April 1994 and later years 9A 1 An individual who is entitled to claim relief under subsection (3) of section 54 in respect of payments made by him under a contract in the year beginning on 6th April 1994 or any later year may, at any time after 56 days have elapsed following the end of that year, request a certificate from a person who is an insurer specified in paragraph (2) stating the matters specified in paragraph (3). 2 An insurer specified in this paragraph is an insurer within regulation 12(2)(b)(iv) with whom the individual has entered into the contract referred to in paragraph (1). 3 The matters specified in this paragraph are— a the year to which the certificate relates; b the amount of the premium under the contract paid in that year; c the full name of the individual; d his permanent residential address including postcode; e if he has one, his national insurance number; and f the full name and permanent residential address including postcode of every person insured under the contract. 4 The insurer shall provide a certificate requested under this regulation within 30 days of the request. . 10 In regulation 10, in paragraph (2), for the words from “after the termination” to the end there shall be substituted the words “after the end of the year in which the notice is superseded by a further notice of entitlement or the individual ceases to be entitled to relief under section 54”. 11 1 Regulation 12 shall be amended as follows. 2 In paragraph (2), in sub-paragraph (b), the following paragraphs shall be substituted for paragraph (ii)— ii declare that it is an incorporated friendly society for the purposes of the Friendly Societies Act 1992 which is entitled to provide insurance under contracts of private medical insurance; or iia declare that it is a registered friendly society for the purposes of the Friendly Societies Act 1992 which is entitled to provide insurance under contracts of private medical insurance; or iib declare that it is a trade union for the purposes of section 467(4) of the Taxes Act which is entitled to provide insurance under contracts of private medical insurance; or . 3 In paragraph (2), in sub-paragraph (b), the following paragraph shall be substituted for paragraph (iv)— iv declared that he is an insurer who does not fall within paragraph (i), that he is either an EEA national or a company or partnership formed under the law of any part of the United Kingdom or the law of any other EEA State which has its registered office, central administration or principal place of business in an EEA State, and that he is authorised to provide insurance under contracts of private medical insurance under the law in force in the EEA State of which he is a national, or in which it has its registered office, central administration or principal place of business, as the case may be; and . 4 After paragraph (4), the following paragraph shall be added— 5 In this regulation— “EEA national” means a national of a State which is a Contracting Party to the EEA Agreement other than the United Kingdom, but until the EEA Agreement comes into force in relation to Liechtenstein does not include a national of the State of Liechtenstein; “EEA State” means a State which is a Contracting Party to the EEA Agreement but until the EEA Agreement comes into force in relation to Liechtenstein does not include the State of Liechtenstein; “EEA Agreement” means the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 as adjusted by the Protocol signed at Brussels on 17th March 1993. . 12 — Regulations 15, 16 and 17 are hereby revoked. 13 — The following regulation shall be added at the end— Revocation of certification on or after 1st July 1994 and appeals against revocation 18 1 This regulation applies where— a before 1st July 1994 the Board have certified— i a contract as an eligible contract, or ii a form as a standard form of eligible contract, or iii a variation from a form certified as a standard form of eligible contract as a standard variation; b on or after 1st July 1994 it comes to the notice of the Board that a document relevant to the certification of that contract, form or variation, or any information which is so relevant, has been withheld; and c pursuant to subsection (2) of section 56, the Board treat that certification as having ceased to have effect on a date before 1st July 1994. 2 Where this regulation applies the Board shall give notice of the revocation of the certification to the person who submitted the contract, form or variation for certification. 3 A person to whom notice under paragraph (2) has been given may appeal against the revocation by notice given to the Board within 30 days after the date of the notice. 4 The appeal shall be to the Special Commissioners. 5 The like provisions as are contained in Part V of the Taxes Management Act 1970 shall apply to an appeal under paragraph (3) and the Special Commissioners shall on appeal to them confirm the notice unless they are satisfied that the notice ought to be quashed. . L J H Beighton C W Corlett Two of the Commissioners of Inland Revenue 9th June 1994