Part II Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER I General

Medical insurance

57F1 Medical insurance: supplementary.

C11

The Board may by regulations—

a

provide that a claim under section 54(3) or (6)(b) above shall be made in such form and manner, shall be made at such time, and shall be accompanied by such documents, as may be prescribed;

F2aa

make provision for and with respect to appeals against a decision of an officer of the Board or the Board with respect to a claim under section 54(6)(b) above;

b

make provision, in relation to payments in respect of which a person is entitled to relief under section 54 above, for the giving by insurers in such circumstances as may be prescribed of certificates of payment in such form as may be prescribed to such persons as may be prescribed;

c

provide that a person who provides (or has at any time provided) insurance under contracts of private medical insurance shall comply with any notice which is served on him by the Board and which requires him within a prescribed period to make available for the Board’s inspection documents (of a prescribed kind) relating to such contracts;

d

provide that persons of such a description as may be prescribed shall, within a prescribed period of being required to do so by the Board, furnish to the Board information (of a prescribed kind) about contracts of private medical insurance;

e

make provision with respect to the approval of insurers for the purposes of section 55 above and the withdrawal of approval for the purposes of that section;

f

make provision for and with respect to appeals against decisions of the Board with respect to the giving or withdrawal of approval of insurers for the purposes of section 55 above;

g

make provision with respect to the certification by the Board of standard forms of eligible contract and variations from standard forms of eligible contract certified by them;

h

make provision for and with respect to appeals against decisions of the Board with respect to the certification of standard forms of eligible contractor variations from standard forms of eligible contract certified by them;

i

provide that certification, or the revocation of a certification, under section 56 above shall be carried out in such form and manner as may be prescribed;

j

make provision with respect to appeals against decisions of the Board with respect to certification or the revocation of certification under section 56 above;

C1k

make provision generally as to administration in connection with sections 54 to 56 above.

F92

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

The following provisions of the Taxes Management Act 1970, namely—

F3a

section 29(1)(c) (excessive relief) as it has effect apart from section 29(2) to (10) of that Act;

b

section 30 (tax repaid in error etc.) F4apart from subsection (1B),

c

F5section 86 (interest), and

d

section 95 (incorrect return or accounts),

F6shall apply in relation to an amount which is paid to any person by the Board as an amount recoverable by virtue of section 54(6)(b) above but to which that person is not entitled as if it were income tax which ought not to have been repaid and, where that amount was claimed by that person, as if it had been repaid as respects a chargeable period as a relief which was not due.

F73A

In the application of section 86 of the Taxes Management Act 1970 by virtue of subsection (3) above in relation to sums due and payable by virtue of an assessment made under section 29(1)(c) or 30 of that Act, as applied by that subsection, the relevant date—

a

in a case where the person falling within section 54(6) above has made any interim claim, within the meaning of regulations made under subsection (1) and section 54(4) above, as respects some part of the year of assessment for which the assessment is made, is 1st January in that year of assessment; and

b

in any other case, is the later of the following dates, that is to say—

i

1st January in the year of assessment for which the assessment is made; or

ii

the date of the making of the payment by the Board which gives rise to the assessment.

4

In sections F8. . . 257D(8) and 265(3) of the Taxes Act 1988 after paragraph (c) there shall be inserted

or

d

on account of any payments to which section 54(5) of the Finance Act 1989 applies

5

In subsection (1) above—

  • “eligible contract” has the meaning given by section 55 above, and

  • “prescribed” means prescribed by or, in relation to form, under the regulations.