{
  "url": "https://openlegislation.uk/private-medical-insurance-tax-relief-amendment-regulations-1994/regulation-7",
  "json_url": "https://openlegislation.uk/private-medical-insurance-tax-relief-amendment-regulations-1994/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) Regulation 8 shall be amended as follows.\n(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”.\n(3) After paragraph (1), the following paragraph shall be inserted—\n“(1A) At the same time as making an annual claim for a year the claimant shall provide the Board with a statement showing—\n(a) the number of contracts taken out or renewed during the year under which relief at source has been given;\n(b) the number of individuals insured under those contracts;\n(c) the number of those contracts where a premium is paid by an individual not insured under the contract;\n(d) the amount of relief claimed in relation to the contracts mentioned in sub-paragraph (c).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1527/regulation/7",
    "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."
}