{
  "url": "https://openlegislation.uk/private-medical-insurance-tax-relief-amendment-regulations-1994/regulation-4",
  "json_url": "https://openlegislation.uk/private-medical-insurance-tax-relief-amendment-regulations-1994/regulation-4.json",
  "legislation": "uksi/1994/1527",
  "legislation_title": "The Private Medical Insurance (Tax Relief) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/private-medical-insurance-tax-relief-amendment-regulations-1994",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) Regulation 3 shall be amended as follows.\n(2) After paragraph (2), the following paragraph shall be inserted—\n“(2A) Relief shall also be given at source in any case where a payment within subsection (2A) (b) of section 54 is made, and—\n(a) the person to whom the payment is made is—\n(i) a qualifying insurer for the purposes of section 55 by virtue of subsection (8) (a) of that section, or\n(ii) a managing agent;\n(b) the conditions specified in paragraph (3) were satisfied immediately before the death referred to in subsection (2A) (b) of section 54; and\n(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.”.\n(3) In paragraph (3), in sub-paragraph (b)—\n(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”;\n(b) immediately following paragraph (ii), the word “and” shall be omitted;\n(c) after paragraph (iii), the following shall be added—\n“and\n(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Subsection (2A) of section 54 was inserted by paragraph 4(1) of Schedule 10 to the Finance Act 1994 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 55 of the Finance Act 1989 was amended by paragraph 5 of Schedule 10 to the Finance Act 1994."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1527/regulation/4",
    "retrieved_at": "2026-10-29T13:31:32.550039+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}