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;

(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);

(i) from that due date until the day on which the stamp duty is paid, be liable to pay, in addition to the duty, interest on the stamp duty calculated in accordance with section 159D, and

“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) which provides for the making of in-patient indemnity payments under the contract and which, in relation to 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, 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;