# The Private Medical Insurance (Tax Relief) Regulations 1989, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires—
“annual claim” and “interim claim” have the meanings given by regulation 6(2) and (3) respectively;
“the Board” means the Commissioners of Inland Revenue;
“contract” means a contract of private medical insurance;
“managing agent” means a person resident in the United Kingdom who is either—
(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
(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;
“notice” means notice in writing;
“the principal sections” means sections 54 to 56 inclusive of the Finance Act 1989;
“relief at source” shall be construed in accordance with regulation 3(1) ;
“section 54”, “section 55” and “section 56” mean sections 54, 55 and 56 respectively of the Finance Act 1989;
“the Taxes Act” means the Income and Corporation Taxes Act 1988 ;
“the Treasury Regulations” means the Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1989 ;
“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

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Source: https://www.legislation.gov.uk/uksi/1989/2387/regulation/2 (the official version)
Page: https://openlegislation.uk/private-medical-insurance-tax-relief-regulations-1989/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.