{
  "url": "https://openlegislation.uk/private-medical-insurance-tax-relief-regulations-1989/regulation-2",
  "json_url": "https://openlegislation.uk/private-medical-insurance-tax-relief-regulations-1989/regulation-2.json",
  "legislation": "uksi/1989/2387",
  "legislation_title": "The Private Medical Insurance (Tax Relief) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/private-medical-insurance-tax-relief-regulations-1989",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires—\n“annual claim” and “interim claim” have the meanings given by regulation 6(2) and (3) respectively;\n“the Board” means the Commissioners of Inland Revenue;\n“contract” means a contract of private medical insurance;\n“managing agent” means a person resident in the United Kingdom who is either—\n(a) an underwriting agent listed as a managing agent on the register of underwriting agents maintained under byelaws made under the Lloyd’s Act 1982, or\n(b) an agent of a qualifying insurer for the purposes of section 55, other than a member of Lloyd's, who carries on the regular agency of the insurer in respect of insurance provided by him and is neither a broker nor a general commission agent receiving remuneration which is not less than that customary in the class of business in question;\n“notice” means notice in writing;\n“the principal sections” means sections 54 to 56 inclusive of the Finance Act 1989;\n“relief at source” shall be construed in accordance with regulation 3(1) ;\n“section 54”, “section 55” and “section 56” mean sections 54, 55 and 56 respectively of the Finance Act 1989;\n“the Taxes Act” means the Income and Corporation Taxes Act 1988 ;\n“the Treasury Regulations” means the Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1989 ;\n“year” means a year beginning with 6th April in any year and ending with 5th April in the following year. Cases and conditions for relief at source",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1982 c. xiv."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1"
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1989/2389"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/1994/1527",
      "affecting_title": "The Private Medical Insurance (Tax Relief) (Amendment) Regulations 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2387/regulation/2",
    "retrieved_at": "2026-10-29T15:31:00.137929+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."
}