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(c) Where an individual makes a payment referred to in paragraph (a) in respect of a premium due under a contract renewed or entered into on or after 1 January 2009 but before the passing of the Health Insurance (Miscellaneous Provisions) Act 2009, the individual shall be deemed to have deducted and retained out of the payment an amount equal to the amount of the age-related tax credit or age-related tax credits, as the case may be, that the individual is entitled to under this section in respect of that payment.

(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.

(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.

(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);

“PPS Number”, in relation to an individual, means that individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

“PPS Number”, in relation to an individual, means that individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

(IV) an amount which reduces the income tax to be charged on the individual for the relevant year of assessment, other than in accordance with section 16(2), to nil.

(ii) the aggregate of the age-related tax credit or age-related tax credits, as the case may be, and relief under section 470 due in respect of the payment exceeds the amount of the income tax chargeable, in accordance with sections 112 and 112A, in respect of the perquisite (in this paragraph referred to as “the excess”),

(ii) the aggregate of the age-related tax credit or age-related tax credits, as the case may be, and relief under section 470 due in respect of the payment exceeds the amount of the income tax chargeable, in accordance with sections 112 and 112A, in respect of the perquisite (in this paragraph referred to as “the excess”),

“insured person”, in relation to a relevant contract, means an individual, the spouse spouse or civil partner of the individual, or the children or other dependents of the individual or of the spouse 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);

“relevant contract” means a contract of insurance (not being an excluded contract of insurance) which provides for the making of in-patient indemnity payments under the contract and which, in relation to an individual, the spouse spouse or civil partner of the individual, or the children or other dependents of the individual or of the spouse spouse or civil partner of the 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), being a contract of medical insurance;

(2) This section applies to a payment made to an authorised insurer under a relevant contract renewed or entered into on or after 1 January 2009 but before 1 January 2012 1 January 2013 where the payment qualifies for relief under section 470(2).

(3) Notwithstanding section 470(4), relief due under this section shall be given in addition to relief given under section 470.

(3) Notwithstanding section 470(4), relief due under this section shall be given in addition to relief given under section 470.

(ii) the aggregate of the age-related tax credit or age-related tax credits, as the case may be, and relief under section 470 due in respect of the payment exceeds the amount of the income tax chargeable, in accordance with sections 112 and 112A, in respect of the perquisite (in this paragraph referred to as “the excess”),

(d) An amount that an individual is entitled to deduct and retain out of a payment referred to in paragraph (a) shall be in addition to the amount that the individual is entitled to deduct and retain out of the payment in accordance with section 470(3).

“employee” and “employer” have the same meanings, respectively, as in section 983;

(a) if the individual is a married person assessed to tax in accordance with section 1017, the individual’s spouse, or

(I) if the employee is a married person assessed to tax in accordance with section 1017, the income tax chargeable on any income of the employee’s spouse for that year of assessment, or

(b) if the individual is a civil partner assessed to tax in accordance with section 1031C, the individual’s civil partner,

(II) if the employee is a civil partner assessed to tax in accordance with section 1031C, the income tax chargeable on any income of the employee’s civil partner for that year of assessment.