The Private Medical Insurance (Tax Relief) Regulations 1989
These Regulations, made under sections 54(4) and 57 of the Finance Act 1989 (“the 1989 Act”), specify the cases in which, and the conditions subject to which, tax relief for payments of premiums under contracts of private medical insurance is to be given by deduction from such payments of amounts equal to income tax at the basic rate on them (“relief at source”). They provide the machinery by which the payees of premiums from which amounts have been deducted can recover those amounts from the Board by making claims and may be required by the persons paying such premiums to provide certificates of the premiums paid and amounts deducted from them.The Regulations also provide for the inspection of records kept by insurers under contracts of private medical insurance, for the provision of information by insurers and their managing agents, for the approval and withdrawal of approval of insurers by the Board and for associated rights of appeal, for the conditions for certification by the Board of standard forms of contracts for private medical insurance, and standard variations from those forms, and for the procedure for certification of contracts and standard forms and the exercise of rights of appeal against the Board’s refusal to certify or revocation of certification.