Finance Act 2013

Amendment of section 470 (relief for insurance against expenses of illness) of Principal Act.

15.— As respects the year of assessment 2013 and subsequent years of assessment section 470 of the Principal Act is amended in subsection (1), in the definition of “relievable amount”, by inserting “and credit due (if any) under a risk equalisation scheme (within the meaning of the Health Insurance Act 1994 )” after “section 470B(4)” in each place.