Regulation 9 Amendments to the principal Regulations
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 54f1 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.”.
Annotations
Footnotes
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Section 54 of the Finance Act 1989 was amended by paragraphs 2 and 4 of Schedule 10 to the Finance Act 1994.