Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2012 - onwards
  Version 5 of 5    

470B. Age-related relief for health insurance premiums.

(1) In this section -

''age-related tax credit'' has the same meaning as in subsection (4);

''authorised insurer'' means any undertaking (not being a restricted membership undertaking) entered in The Register of Health Benefits Undertakings, lawfully carrying on such business of medical insurance referred to in the definition of ''relevant con tract'' but, in relation to an individual, also means any undertaking (not being a restricted membership undertaking) authorised pursuant to Council Directive No. 73/239/EEC of 24 July 1973 [OJ No. L228 of 16 August 1973, p.3], Council Directive No. 88/357/EEC of 22 June 1988 [OJ No. L172 of 4 July 1988, p.1], and Council Directive No. 92/49/EEC of 18 June 1992 [OJ No. L228 of 11 August 1992, p.1], where such a contract was effected with the individual when the individual was not resident in the State but was resident in another Member State of the European Communities;

''employee'' and ''employer'' have the same meanings, respectively, as in sec

Comparing proposed amendment...