Link Report

“advanced cover” and “non-advanced cover”, in relation to a relevant contract, have the same meanings respectively as in section 6A of the Health Insurance Act 1994;

(a) a contract of insurance which comes within the meaning of paragraph (d) of the definition of “health insurance contract” in section 2(1) of the Health Insurance Act 1994, or

“in-patient indemnity payment” has the same meaning as in section 2(1) of the Health Insurance Act 1994;

(a) a contract of insurance which comes within the meaning of paragraph (d) of the definition of “health insurance contract” in section 2(1) of the Health Insurance Act 1994, or

“in-patient indemnity payment” has the same meaning as in section 2(1) of the Health Insurance Act 1994;

“restricted membership undertaking” has the same meaning as in section 2(1) of the Health Insurance Act 1994;

“restricted membership undertaking” has the same meaning as in section 2(1) of the Health Insurance Act 1994;

(b) a contract of insurance relating solely to charges for public hospital in-patient services made under the Health (In-Patient Charges) Regulations 1987 (S.I. No. 116 of 1987);

(9)The stamp duty, interest and any penalty payable under this section Any stamp duty or interest charged under this section, or any penalty applied under section 134A in relation to a statement required to be delivered under this section, shall not be allowed as a deduction for the purposes of the computation of any tax or duty payable by the authorised insurer which is under the care and management of the Commissioners.

the authorised insurer shall, on a claim being made to the Commissioners in accordance with paragraph (b) and subject to section 159A, be entitled to a repayment of stamp duty determined by the formula—

the authorised insurer shall from that due date until the day on which the stamp duty is paid, be liable to pay, in addition to the duty in addition to the stamp duty, interest on the stamp duty calculated in accordance with section 159D.

“insured person”, in relation to a relevant contract, means an individual, the spouse or civil partner of the individual, or the children or other dependents of the individual or of the spouse or civil partner of the individual, in respect of whom the relevant contract provides specifically, whether in conjunction with other benefits or not, for the reimbursement or discharge, in whole or in part, of actual health expenses (within the meaning of section 469 of the Taxes Consolidation Act 1997);

“relevant contract” means a contract of insurance (not being an excluded contract of insurance) between an authorised insurer and an individual (in this section referred to as ‘the relevant individual’) which provides for the making of in-patient indemnity payments under the contract and which, in relation to the relevant individual, the spouse or civil partner of the relevant individual, or the children or other dependents of the relevant individual or of the spouse or civil partner of the relevant individual, provides specifically, whether in conjunction with other benefits or not, for the reimbursement or discharge, in whole or in part, of actual health expenses (within the meaning of section 469 of the Taxes Consolidation Act 1997), being a contract of medical insurance;

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

(16) Without prejudice to section 960H of the Taxes Consolidation Act 1997, where an authorised insurer is entitled to a repayment of stamp duty pursuant to a claim made in accordance with subsection (15), the Collector-General may, instead of making the repayment, set the amount of the repayment against any stamp duty that is payable by the authorised insurer pursuant to subsection (4) in respect of the accounting period during which the insured person ceased to be insured under the relevant contract.

(iii) the Collector-General has set or withheld the repayment pursuant to section 960H of the Taxes Consolidation Act 1997,

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

“insured person”, in relation to a relevant contract, means an individual, the spouse or civil partner of the individual, or the children or other dependents of the individual or of the spouse or civil partner of the individual, in respect of whom the relevant contract provides specifically, whether in conjunction with other benefits or not, for the reimbursement or discharge, in whole or in part, of actual health expenses (within the meaning of section 469 of the Taxes Consolidation Act 1997);

“relevant contract” means a contract of insurance (not being an excluded contract of insurance) between an authorised insurer and an individual (in this section referred to as ‘the relevant individual’) which provides for the making of in-patient indemnity payments under the contract and which, in relation to the relevant individual, the spouse or civil partner of the relevant individual, or the children or other dependents of the relevant individual or of the spouse or civil partner of the relevant individual, provides specifically, whether in conjunction with other benefits or not, for the reimbursement or discharge, in whole or in part, of actual health expenses (within the meaning of section 469 of the Taxes Consolidation Act 1997), being a contract of medical insurance;

(13) Any statement required to be delivered to the Commissioners pursuant to subsection (2) shall be delivered by electronic means and the relevant provisions of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 shall apply.

(16) Without prejudice to section 960H of the Taxes Consolidation Act 1997, where an authorised insurer is entitled to a repayment of stamp duty pursuant to a claim made in accordance with subsection (15), the Collector-General may, instead of making the repayment, set the amount of the repayment against any stamp duty that is payable by the authorised insurer pursuant to subsection (4) in respect of the accounting period during which the insured person ceased to be insured under the relevant contract.

(iii) the Collector-General has set or withheld the repayment pursuant to section 960H of the Taxes Consolidation Act 1997,