
1 
These Regulations may be cited as the Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) (Amendment) Regulations 1992 and shall come into force on 28th July 1992.
2 
In these Regulations “the principal Regulations” means the Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1989and “regulation” means a regulation of those Regulations.
3 

(1) In regulation 6(1), for the words “may, in the circumstances set out in paragraph (2),” there shall be substituted the words “, in the circumstances specified in paragraph (2) and, in the case of medical services consisting of physiotherapy and the provision of any equipment necessary for physiotherapy, in the circumstances specified in paragraph (3A), may”.
(2) In regulation 6(2)–
(a) for the words “referred to in paragraph (1)” there shall be substituted the words “specified in this paragraph”;
(b) in sub-paragraph (b) for the words “the treatment” there shall be substituted the words “a treatment given in the circumstances specified in sub-paragraph (a)”.
(3) After regulation 6(3) there shall be inserted–“
(3A) The circumstances specified in this paragraph are circumstances in which the services in question are provided in the United Kingdom to the insured and are associated with a treatment given in the United Kingdom to the insured by or under the supervision of a registered medical practitioner.”
(4) In regulation 6(5) before paragraph (a) there shall be inserted– “(aa) “treatment” and “services” have the meanings given by paragraph (1)(a) and (b) respectively;”.
4 
In the Schedule to the principal Regulations in sub-paragraph (ii) of paragraph (a) the words “or 66” and “or 58” shall be omitted.
Tim Wood
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
6th July 1992