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PART 1
General Provisions
Citation, commencement and effect
1
These Regulations may be cited as the Tax Credits (Definition and Calculation of Income) Regulations 2002 and shall come into force —
a
for the purpose of enabling claims to be made, on 1st August 2002;
b
for the purpose of enabling awards to be made, on 1st January 2003; and
c
for all other purposes, on 6th April 2003;
and shall have effect for the tax year beginning on 6th April 2003 and subsequent tax years.
Interpretation
2
1
In these Regulations, unless the context otherwise requires —
“ the Act ” means the Tax Credits Act 2002;
“the Contributions and Benefits Act ” means the Social Security Contributions and Benefits Act 1992 ; and
“the Employment Act ” means the Employment and Training Act 1973 .
2
In these Regulations except where the context otherwise requires —
“the 1992 Fund ” means moneys made available from time to time by the Secretary of State for Social Security for the benefit of persons eligible for payment in accordance with the provisions of a scheme established by him on 24th April 1992 as respects England and Wales and Northern Ireland and on 10th April 1992 as respects Scotland;
“ the Board ” means the Commissioners of Inland Revenue;
“child” has the meaning given in the Child Tax Credit Regulations 2002 ;
“claim” means a claim for child tax credit or working tax credit and “joint claim” and “single claim” shall be construed in accordance with section 4(6) of the Act and “claimant” shall be construed accordingly;
“the Eileen Trust ” means the charitable trust of that name established on 29th March 1993 out of funds provided by the Secretary of State for Social Security for the benefit of persons eligible in accordance with its provisions;
“emoluments” shall be construed in accordance with section 131 of the Taxes Act ;
“employment zone” means an area within Great Britain designated by the Employment Zones Regulations 2000 for the purposes of section 60 of the Welfare Reform and Pensions Act 1999 ;
“employment zone programme” means a programme which is —
established for one or more employment zones, and
designed to assist claimants for a jobseeker’s allowance to obtain sustainable employment;
“family” means —
in the case of a joint claim, the married or unmarried couple by whom the claim is made and any child or qualifying young person for whom at least one of them is responsible, in accordance with regulation 3 of the Child Tax Credit Regulations 2002 ; and
in the case of a single claim, the claimant and any child or qualifying young person for whom he is responsible in accordance with regulation 3 of the Child Tax Credit Regulations 2002;
“the Independent Living Fund ” means the charitable trust of that name established out of funds provided by the Secretary of State for Social Services for the purpose of providing financial assistance to those persons incapacitated by or otherwise suffering from very severe disablement who are in need of such assistance to enable them to live independently;
“the Independent Living Funds ” means the Independent Living Fund, the Independent Living (Extension) Fund and the Independent Living (1993) Fund ;
“the Independent Living (Extension) Fund” means the trust of that name established on 25th February 1993 by the Secretary of State for Social Security and Robin Glover Wendt and John Fletcher Shepherd;
“the Independent Living (1993) Fund” means the trust of that name established on 25th February 1993 by the Secretary of State for Social Security and Robin Glover Wendt and John Fletcher Shepherd;
“the Macfarlane (Special Payments) Trust ” means the trust of that name established on 29th January 1990 partly out of funds provided by the Secretary of State for Health for the benefit of certain persons suffering from haemophilia;
“the Macfarlane (Special Payments) (No. 2) Trust ” means the trust of that name established on 3rd May 1991 partly out of funds provided by the Secretary of State for Health for the benefit of certain persons suffering from haemophilia and other beneficiaries;
“the Macfarlane Trust ” means the charitable trust established partly out of funds provided by the Secretary of State for Health to the Haemophilia Society for the relief of poverty or distress among those suffering from haemophilia;
“the Macfarlane Trusts ” means the Macfarlane Trust, the Macfarlane (Special Payments) Trust and the Macfarlane (Special Payments) (No. 2) Trust;
“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995 ;
“pension fund holder”, in relation to a personal pension scheme or a retirement annuity contract, means the trustees, managers or scheme administrators of the scheme or contract;
“personal pension scheme” —
has the meaning given by section 1 of the Pensions Schemes Act 1993 or section 1 of the Pension Schemes (Northern Ireland) Act 1993 ; and
includes a scheme approved by the Board under Chapter 4 of Part 14 of the Income and Corporation Taxes Act 1988 ;
“qualifying young person” has the meaning given in the Child Tax Credit Regulations 2002;
“retirement annuity contract” means a contract or trust scheme approved by the Board under or by virtue of any provision of Chapter 3 of Part 14 of the Taxes Act;
“retirement benefits scheme” has the meaning given in section 611 of the Taxes Act ;
“Schedule D” means the Schedule set out in section 18 of the Taxes Act ;
“Schedule E” means the Schedule set out in section 19 of the Taxes Act ;
“the Service Pensions Order ” means the Naval, Military and Air Forces, etc. (Disablement and Death) Service Pensions Order 1983 ;
“tax year” means a period beginning with the 6th April in one year and ending with 5th April in the next;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;
“war pension” has the meaning given in section 25(4) of the Social Security Act 1989 .
3
For the purposes of these Regulations, whether a person is responsible for a child or a qualifying young person is determined in accordance with regulation 3 of the Child Tax Credit Regulations 2002.
4
In these Regulations —
a
a reference to a claimant’s partner is a reference to a claimant’s spouse or a person with whom the claimant lives as a spouse; and
b
a reference to a claimant’s former partner is a reference to a claimant’s former spouse or a person with whom the claimant has lived as a spouse; and
c
a reference in these Regulations to an Extra Statutory Concession is a reference to that Concession as published by the Inland Revenue on 1st July 2002 .
PART 2
Income for the purposes of tax credits
CHAPTER 1
General
Calculation of income of claimant
3
1
The manner in which income of a claimant or, in the case of a joint claim, the aggregate income of the claimants, is to be calculated for a tax year for the purposes of Part 1 of the Act is as follows.
Step One
Calculate and then add together —
a
the pension income (as defined in regulation 5(1)),
b
the investment income (as defined in regulation 10),
c
the property income (as defined in regulation 11),
d
the foreign income (as defined in regulation 12) and
e
the notional income (as defined in regulation 13)
of the claimant, or, in the case of a joint claim, of the claimants.
If the result of this step is £300 or less, it is treated as nil.
If the result of this step is more than £300, only the excess is taken into account in the following steps.
Step Two
Calculate and then add together —
a
the employment income (as defined in regulation 4),
b
the social security income (as defined in regulation 7),
c
the student income (as defined in regulation 8) and
d
the miscellaneous income (as defined in regulation 18)
of the claimant, or in the case of a joint claim, of the claimants.
Step Three
Add together the results of Steps One and Two.
Step Four
Calculate the trading income (as defined in regulation 6) of the claimant, or in the case of a joint claim, of the claimants.
Add the result of this step to that produced by Step Three, unless there has been a trading loss in the year.
If there has been a trading loss in the year, substract the amount of that loss from the result of Step Three.
2
Subject to the qualifications in the following paragraphs of this regulation, and the provisions of Part 3, the result of Step Four in paragraph (1) is the income of the claimant, or, in the case of a joint claim, of the claimants, for the purposes of the Act.
3
Income which —
a
arises in a territory outside the United Kingdom and
b
is, for the time being, unremittable for the purposes of section 584 of the Taxes Act ,
is disregarded in calculating the income of the claimant or, in the case of a joint claim, of the claimants.
4
Paragraph (5) applies in the case of a claimant who is —
a
resident but neither ordinarily resident nor domiciled in the United Kingdom, or
b
resident and ordinarily resident but not domiciled in the United Kingdom.
5
In the case of a person to whom this paragraph applies —
a
any income arising outside the United Kingdom is to be taken into account, subject to any specific provision of these Regulations, regardless of —
i
the domicile or residence of the claimant; or
ii
the provision of any Order in Council under section 788 of the Taxes Act (double taxation agreements) ; and
b
references to a sum being taxable are to be construed as including a sum which would be taxable if he were resident, ordinarily resident and domiciled in the United Kingdom.
6
In the case of a claimant who would be chargeable to income tax but for some special exemption or immunity from income tax, income shall be calculated on the basis of the amounts which would be so chargeable but for that exemption or immunity.
7
In calculating income under this Part there shall be deducted the amount of —
a
any banking charge or commission payable in converting to sterling a payment of income which is made in a currency other than sterling;
b
any qualifying donation (within the meaning of section 25 of the Finance Act 1990 (donations to charity by individuals) ), made by the claimant or, in the case of a joint claim, by either or both of the claimants; and
c
any contribution made by the claimant, or in the case of a joint claim, by either or both of the claimants to —
i
a retirement benefits scheme approved under Chapter 1 of Part 14 of the Taxes Act, including a pilots benefit fund approved under section 607 of that Act and a relevant statutory scheme within the meaning of section 611A of that Act ;
ii
a retirement annuity contract approved under Chapter 3 of Part 14 of that Act; or
iii
a personal pension scheme, approved under Chapter 4 of that Part 14 of that Act.
CHAPTER 2
Employment Income
Employment income
4
1
In these regulations “employment income” means —
a
any emoluments from an office or employment received in the tax year;
b
so much of any payment made to a claimant in that year in respect of expenses as is chargeable to income tax under section 19(1) or 153 of the Taxes Act;
c
any non-cash voucher received by the claimant in that year and chargeable to income tax under section 141 of the Taxes Act ;
d
any credit-token received by the claimant in that year and chargeable to income tax under section 142 of the Taxes Act ;
e
any cash voucher received by the claimant in that year and chargeable to income tax under section 143 of the Taxes Act ;
f
so much of a payment under the Employment Rights Act 1996 as is chargeable to income tax under section 148 of the Taxes Act;
g
so much of a payment of statutory sick pay, received by the claimant during the year, as is subject to income tax under Schedule E by virtue of section 150(c) of the Taxes Act ;
h
the amount (if any) by which a payment of statutory maternity pay exceeds £100 per week;
i
any amount charged to income tax for that year under section 157 of the Taxes Act (car made available for private use) or section 158 of that Act (car fuel);
j
any sum to which section 313 of the Taxes Act (taxation of consideration for certain restrictive undertakings) applies;
k
any amount paid in that year by way of strike pay to the claimant as a member of a trade union.
For the purposes of this paragraph, references to the receipt of a payment of any description are references to its receipt by or on behalf of the claimant, or in the case of a joint claim of either of the claimants, in any part of the world.
This paragraph is subject to the following qualifications.
2
Employment income does not include pension income.
3
This paragraph applies in the case of a claimant who is in employment to which Chapter 2 of Part 5 of the Taxes Act applies.
Where this paragraph applies, and the cash equivalent of an emolument chargeable to income tax under section 154 of the Taxes Act, calculated in accordance with subsection (2), (3) or (4) of section 156 of that Act, is greater than the value of the emolument calculated otherwise than in accordance with those provisions (“the lesser value”), the amount produced by them shall be taken into account and the lesser value disregarded.
4
In calculating employment income, the payments and benefits listed in Table 1 shall be disregarded.
Table 1
Payments disregarded in the calculation of employment income
1
Any payment in respect of qualifying removal expenses, or the provision of any qualifying removal benefit, within the meaning of Schedule 11A to the Taxes Act .
2
Payments in respect of expenses which are wholly, exclusively and necessarily incurred in the performance of the duties of the claimant’s employment or which are qualifying travelling expenses within section 198(1A) of the Taxes Act .
3
Travel facilities provided for the claimant as a member of the naval, military or air forces of the Crown for the purpose of going on, or returning from, leave.
4
Payment or reimbursement of expenses in connection with the provision for, or use by, the claimant as a person holding an office or employment of a car parking space at or near his place of work.
5
Any benefit or non-cash voucher provided to the claimant, or to any member of his family or household, falling within section 197G of the Taxes Act (sporting and recreational facilities) .
6
Any payment of incidental overnight expenses falling within section 200A of the Taxes Act .
7
So much of a gratuity payable to a member of the Armed Forces which is exempt under section 316 of the Taxes Act.
8
The value of meal vouchers issued to the claimant as an employee, if the conditions specified in Inland Revenue Extra Statutory Concession A2 are satisfied.
9
Any cash payment received by the claimant as a miner in lieu of free coal, or the provision of the coal itself, in relation to which income tax is not charged under Inland Revenue Extra Statutory Concession A6.
10
An award made to the claimant as a director or employee by way of a testimonial to mark long service, if the conditions specified in Inland Revenue Extra Statutory Concession A22 are satisfied.
11
Payment of a daily subsistence allowance to which Extra Statutory Concession A84 applies.
12
An award made to the claimant under a Staff Suggestion Scheme, if the conditions specified in Inland Revenue Extra Statutory Concession A57 are satisfied.
13
Travelling and subsistence allowances paid to or on behalf of the claimant by his employer which fall within Inland Revenue Extra Statutory Concession A58 (public transport disruption).
14
Any gift consisting of goods, or a voucher or token to obtain goods, if the conditions specified in Inland Revenue Extra Statutory Concession A70 are satisfied.
15
A cash voucher, non-cash voucher or credit-token to the extent that it is used by the recipient for the provision of child care, the costs of which if borne by the recipient would be relevant child care charges within the meaning of regulation 14 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 .
5
From the amount of employment income, calculated in accordance with the preceding provisions of this regulation, there shall be deducted the amount of any deduction permitted in calculating emoluments for the purposes of Schedule E by virtue of —
a
section 201 of the Taxes Act (deductions for fees and subscriptions to professional bodies and learned societies);
b
section 201AA of the Taxes Act (deductions in connection with employee liabilities and indemnity insurance) ;
c
section 201A of the Taxes Act (entertainers' expenses)( ; or
d
under section 202(2) of the Taxes Act (payroll deduction scheme for payments to charity) .
CHAPTER 3
Pension Income
Pension Income
5
1
In these Regulations “pension income” means —
a
any annuity, pension or stipend payable by the Crown or out of the public revenue of the United Kingdom or of Northern Ireland other than annuities charged under paragraph (c) of Case III of Schedule D;
b
any pension paid otherwise than by or on behalf of a person outside the United Kingdom;
c
any payment or pension which is assessed and charged under Schedule E by virtue of section 133 of the Taxes Act (voluntary pensions);
d
any annuity or pension from a retirement benefits scheme which is taxable under Schedule E by virtue of section 597(1) or (3) of the Taxes Act (charge to tax on retirement benefits schemes);
e
any payment to which section 600 of the Taxes Act (unauthorised payments to or for employees) applies;
f
any periodical payment granted out of the House of Commons Members' Fund and charged to income tax under Schedule E by virtue of section 613(3) of the Taxes Act (parliamentary pension funds);
g
any annuity paid from a fund to which section 608 of the Taxes Act (superannuation funds approved before 6th April 1980) applies;
h
any payment to which section 647 of the Taxes Act (unauthorised payments from funds held for the purposes of an approved pension scheme) applies; and
i
any annuity to which section 648A of the Taxes Act (annuities from funds held for approved retirement benefits schemes) applies.
2
In calculating the amount of a person’s pension income there shall be disregarded any payment mentioned in Column 1 of Table 2 to the extent specified in the corresponding entry in Column 2.
Table 2
Pensions and other payments disregarded in the calculation of pension income
1. Payment 2. Extent of disregard
1
A wounds pension or disability pension to which section 315 of the Taxes Act applies.
So much of the payment as is disregarded by virtue of section 315(1) of the Taxes Act .
2
An annuity or additional pension payable to a holder of the Victoria Cross, George Cross or any other decoration mentioned in section 317 of the Taxes Act.
The whole of the annuity or additional pension and, if both are payable, the whole of both such annuity and additional pension.
3
A pension or allowance to which section 318 of the Taxes Act applies.
The amount that is not to be treated as income for the purposes of the Income Tax Acts by virtue of section 318(2).
4
A pension or allowance by reason of payment of which a pension or allowance specified in section 318(2) is withheld or abated.
The amount treated as falling within section 318 by virtue of subsection (3) of that section.
5
In the case of a claimant in receipt of a pension under the Service Pensions Order, any increase in the rate of that pension in respect of a dependant who is not a member of the claimant’s family.
The amount of the increase.
6
A mobility supplement, or a payment in respect of attendance, paid in conjunction with a war pension.
The amount of the supplement or payment.
7
Any supplementary pension under Article 29(1A) of the Service Pensions Order .
The amount of the supplementary pension.
8
A pension awarded at the supplementary rate under article 27(3) of the Personal Injuries (Civilians) Scheme 1983 .
The amount for the time being specified in paragraph 1(c) of Schedule 4 to the Scheme.
9
A pension awarded on retirement through disability caused by injury on duty or by a work-related illness.
The amount by which the pension exceeds what would have been payable if the retirement had been on grounds of ill-health caused other than by an injury or illness of the kind mentioned in column 1.
CHAPTER 4
Trading Income
Trading income
6
The claimant’s trading income is —
a
the amount of his taxable profits for the tax year from —
i
any trade carried on in the United Kingdom or elsewhere;
ii
any profession or vocation the income from which does not fall under any other provisions of these Regulations; or
b
if the claimant is a partner in the trade, profession or vocation, his taxable profit for the year arising from his share of the partnership’s trading or professional income.
Here “taxable profits” has the same meaning as it has for Cases I, II and V of Schedule D but disregarding sections 95A and section 96 of the Taxes Act (averaging of fluctuating profits: rules for creative artists, farmers and market gardeners) .
CHAPTER 5
Social Security Income
Social security income
7
1
The claimant’s social security income is the total amount payable —
a
under any provision of the Social Security Act 1988 , the Contributions and Benefits Act or the Jobseekers Act 1995 or under section 69 of the Child Support, Pensions and Social Security Act 2000 ;
b
under any provision of the Act;
c
by the Secretary of State in respect of the non-payment of a payment which ought to have been made under a provision mentioned in sub-paragraph (a); and
d
by way of an ex gratia payment made by the Secretary of State, or in Northern Ireland by the Department for Social Development, in connection with a benefit, pension or allowance under the Contributions and Benefits Act.
This is subject to the following provisions of this regulation.
2
Pensions under the Contributions and Benefits Act which are pension income by virtue of regulation 5(1)(a) are not social security income.
3
In calculating the claimant’s social security income the payments in Table 3 shall be disregarded.
Table 3
Payments under, or in connection with, the Act, the Social Security Act 1988, the Contributions and Benefits Act or the Jobseekers Act 1995 disregarded in calculation of social security income
1
An attendance allowance under section 64 of the Contributions and Benefits Act .
2
A back to work bonus under section 26 of the Jobseekers Act 1995 .
3
A bereavement payment under section 36 of the Contributions and Benefits Act .
4
Child benefit under Part 2 of the Act.
5
A Christmas bonus under section 148 of the Contributions and Benefits Act.
6
Council tax benefit under section 131 of the Contributions and Benefits Act .
7
A disability living allowance under section 71 of the Contributions and Benefits Act.
8
Disabled person’s tax credit under section 129 of the Contributions and Benefits Act .
9
Any discretionary housing payment pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001 .
10
An ex-gratia payment by the Secretary of State or, in Northern Ireland, the Department for Social Development, to a person over pensionable age by way of supplement to incapacity benefit.
11
A guardian’s allowance under section 77 of the Contributions and Benefits Act.
12
Housing benefit under section 130 of the Contributions and Benefits Act.
13
Income support under section 124 of the Contributions and Benefits Act , unless it is chargeable to tax under section 151(1) of the Taxes Act.
14
Incapacity benefit which is —
a
short term incapacity benefit payable at the lower rate; or
b
payable to a person who had received invalidity benefit before 13th April 1995 if the period of incapacity for work is treated, by virtue of regulation 2 of the Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (days to be treated as days of incapacity for work) as having begun before that date.
15
Industrial injuries benefit under section 94 of the Contributions and Benefits Act.
16
A contribution-based jobseeker’s allowance under the Jobseekers Act 1995, to the extent that it exceeds the maximum contained in section 151A of the Taxes Act .
17
An income-based jobseeker’s allowance under the Jobseekers Act 1995.
18
A maternity allowance under section 35 of the Contributions and Benefits Act .
19
A severe disablement allowance under section 68 or 69 of the Contributions and Benefits Act .
20
A social fund payment under Part 8 of the Contributions and Benefits Act.
21
Statutory maternity pay under Part 12 of the Contributions and Benefits Act .
22
Statutory sick pay under Part 11 of the Contributions and Benefits Act.
23
Working families' tax credit under section 128 of the Contributions and Benefits Act .
24
A payment by way of compensation for the non-payment of, or in respect of loss of entitlement (whether wholly or partly) of, income support, jobseeker’s allowance, housing benefit or housing benefit supplement.
25
A payment in lieu of milk tokens or the supply of vitamins under the Welfare Foods Regulations 1996 .
4
If an increase in respect of a child dependant is payable with an allowance, benefit, pension or other payment (“the main payment”) listed in Table 3, the increase shall also be wholly disregarded in calculating the income of the recipient of the main payment.
5
For the purpose of calculating the amount to be paid by way of either of the tax credits mentioned in section 1(1) of the Act, any amount payable by way of the other of those tax credits shall be disregarded.
6
A reference in this regulation to an enactment applying only in Great Britain includes a reference to a corresponding enactment applying in Northern Ireland.
CHAPTER 6
Student Income
Student income
8
“Student income” means any grant under regulation 15 of the Education (Student Support) Regulations 2002 other than —
a
a grant for a dependant child under paragraph (1)(c) of that regulation; or
b
a grant for books, travel and equipment under paragraph (8) of that regulation.
In the application of this regulation to Scotland and Northern Ireland the references to the provisions of regulation 15 of the Education (Student Support) Regulations of 2002 are to be construed as a reference to the provisions of any enactment having a corresponding effect there.
Payments of income in connection with students to be disregarded for the purposes of regulation 3
9
Income which is exempt from income tax by virtue of section 331 or 331A of the Taxes Act (which deal respectively with scholarship income and interest on the repayment of sums recovered by way of deductions in respect of student loans) is disregarded in calculating a claimant’s income under regulation 3.
CHAPTER 7
Investment Income
Investment income
10
1
In these Regulations “investment income” means the gross amount of —
a
any interest of money, whether yearly or otherwise, or any annuity or other annual payment, whether such payment is payable within or out of the United Kingdom, either as a charge on any property of the person paying it by virtue of any deed or will or otherwise, or as a reservation out of it, or as a personal debt or obligation by virtue of any contract, or whether the payment is received and payable half-yearly or at any shorter or longer periods, but not including property income;
b
any discounts on securities;
c
any income from securities payable out of the public revenues of the United Kingdom or Northern Ireland;
d
dividends and other distributions of a company resident in the United Kingdom and any tax credit associated with that payment; and
e
any amount treated as forming part of the individual’s income for the year for income tax purposes by virtue of section 547(1)(a) of the Taxes Act .
This is subject to the following qualification.
2
In calculating investment income, there shall be disregarded —
a
any amount listed in column 1 of Table 4 to the extent shown in the corresponding entry in column 2;
b
any amount listed in column 1 of Table 5 during the period shown in the corresponding entry in column 2;
c
any income arising from savings certificates, and interest on tax reserve certificates, exempted from tax by section 46 of the Taxes Act (savings certificates and tax reserve certificates);
d
the first £70 in any tax year of interest on deposits with National Savings and Investments, exempted from income tax by section 325 of the Taxes Act (interest on deposits with National Savings and Investments).
e
any payment to a claimant which does not form part of his income for the purposes of income tax by virtue of section 347A(1)(b) of the Taxes Act (general rule about annual payments otherwise subject to tax under Case III of Schedule D) .
Table 4
Payments disregarded in the calculation of investment income
1. Description of income to be disregarded 2. Extent of disregard
1
Any interest, dividends, distributions, profits or gains in respect of investments under —
a
a Personal Equity Plan, or
b
an Individual Savings Account,
in respect of which the claimant is entitled to relief from income tax under section 333 of the Taxes Act, or which is taxed only in accordance with regulation 23 of the Individual Savings Account Regulations 1998 .
The whole amount, unless it is interest under a personal equity plan to which regulation 17A(2) of the Personal Equity Plan Regulations 1989 applies. Interest to which that paragraph applies is disregarded only to the extent that it does not exceed the annual limit of £180 mentioned in that regulation.
2
Any interest or bonus payable on an account which is a tax-exempt special savings account for the purposes of section 326A of the Taxes Act .
The whole amount.
3
Any terminal bonus, or interest or other sum, payable under a share option linked scheme which is a certified contractual savings scheme for the purposes of section 326 of the Taxes Act .
The whole amount.
4
Any winnings from betting, including pool betting, or lotteries or games with prizes.
The whole amount.
5
Any interest on a payment of £10,000 made by the Secretary of State to a person who was held prisoner by the Japanese during the Second World War or to the spouse of such a person, if the payment is held in a distinct account and no payment (other than interest) has been added to the account.
The whole amount of the interest.
6
Any interest on a payment made to the claimant by, or on behalf of a government of a country outside the United Kingdom, either from its own resources or with contributions from any other organisation, by way of compensation for a victim of National Socialism if the payment is held in a distinct account and no payment (other than interest) has been added to the account.
Here a reference to a victim of National Socialism is a reference to a person who was required to work as a slave or a forced labourer for National Socialists or their sympathisers during the Second World War, or suffered property loss, or suffered injury or is the parent of a child who died, at the hands of National Socialists or their sympathisers during the Second World War.
The whole amount of the interest.
7
Any monies paid to the claimant by a bank or building society as compensation in respect of an unclaimed account held by a Holocaust victim and which vested in the Custodian of Enemy Property under section 7 of the Trading with the Enemy Act 1939 and treated as exempt from income tax by Extra Statutory Concession A100.
The amount treated as exempt by the Extra Statutory Concession.
8
Any interest, or payment in respect of interest, which is disregarded for income tax purposes by virtue of —
a
section 329 of the Taxes Act (interest or damages for personal injuries), or
b
section 329AA of the Taxes Act (personal injury damages in the form of periodical payments) .
The amount so disregarded.
10
Annuity payments under an award of compensation made under the Criminal Injuries Compensation Scheme (within the meaning of section 329AB(2) of the Taxes Act ).
The amount of any payment which is treated as not being income of the claimant or his partner by virtue of section 329AA of the Taxes Act.
11
A payment under a life annuity.
The amount of interest eligible for relief under section 353 of the Taxes Act by virtue of section 365 of that Act.
12
Any interest, or payment in respect of interest, which is compensation to a person who is under the age of 18 years for the death of one or both of his parents.
The whole of the interest or payment.
Table 5
Payments in connection with very severe disablement, Creutzfeldt-Jakob disease and haemophilia
1. Description of income to be disregarded 2. Applicable period
1
A trust payment made to —
a
a diagnosed person;
b
the diagnosed person’s partner; or
c
the person who was his partner at the date of his death.
The period beginning on the date on which the trust payment is made and ending with the death of the person to whom the payment is made.
2
A trust payment made to a parent of a deceased diagnosed person, or a person acting in the place of his parent.
The period beginning on the date on which the trust payment is made and ending two years after that date.
3
The amount of any payment out of the estate of a person to whom a trust payment has been made, which is made to the person who was the diagnosed person’s partner at the date of his death.
The period beginning on the date on which the payment is made and ending on the date on which that person dies.
4
The amount of any payment out of the estate of a person to whom a trust payment has been made, which is made to a parent of a deceased diagnosed person, or a person acting in the place of his parent.
The period beginning on the date on which the payment is made and ending two years after that date.
3
The amounts disregarded under items 3 and 4 in Table 5 shall not exceed the total amount of any trust payments made to the person to whom the trust payment had been made.
4
In this regulation “diagnosed person” means —
a
a person who has been diagnosed as suffering from, or who after his death has been diagnosed has having suffered from, variant Creutzfeldt-Jakob disease;
b
a person who is suffering or has suffered from haemophilia; or
c
a person in respect of whom a payment has been made from the 1992 Fund, the Eileen Trust or the Independent Living Funds; and
a reference to a person being a member of the diagnosed person’s household at the date of the diagnosed person’s death includes a person who would have been a member of his household but for the diagnosed person being in residential accommodation, a residential care home or a nursing home on that date.
5
In this regulation —
“relevant trust” means —
a trust established out of funds provided by the Secretary of State in respect of persons who suffered, or who are suffering, from variant Creutzfeldt-Jakob disease for the benefit of persons eligible for payments in accordance with its provisions;
the Macfarlane Trusts, or
the 1992 Fund, the Eileen Trust or the Independent Living Funds.
“residential accommodation”, “residential care home” and “nursing home” have the meanings given by regulation 2(1) of the Income Support (General) Regulations 1987; and
“trust payment” means a payment under a relevant trust.
CHAPTER 8
Property income
Property income
11
1
In these Regulations “property income” means the annual taxable profits arising from a business carried on for the exploitation, as a source of rents or other receipts, of any estate, interest or rights in or over land in the United Kingdom.
Expressions which are used in this paragraph which are defined in section 15 of the Taxes Act for the purposes of that section bear the same meaning here as they bear in that section.
This paragraph is subject to the following qualification.
2
In calculating property income there shall be disregarded any profits or gains —
a
treated as nil by paragraph 9 of Schedule 10 to the Finance ( No. 2) Act 1992 ; or
b
excluded from profits or gains by paragraph 11 of that Schedule .
CHAPTER 9
Foreign income
12
1
In these Regulations “foreign income” means income arising, in the year in question, from possessions or from securities out of the United Kingdom which is not —
a
employment income;
b
trading income; or
c
investment income falling within regulation 10(1)(e).
This is subject to the following provisions of this regulation.
2
The reference in paragraph (1) to income arising from or possessions or from securities out of the United Kingdom shall be construed in accordance with section 18(3B) of the Taxes Act .
3
In calculating the claimant’s foreign income there shall be disregarded —
a
any payment by way of an annuity or pension payable under any special provision for victims of National Socialist persecution which is made by the law of the Federal Republic of Germany, or any part of it, or of Austria;
b
if the claimant’s foreign income comprises or includes a pension to which section 65(2) or section 196 of the Taxes Act applies, the amount authorised to be deducted by that section; and
c
any amount which would be disregarded for the purposes of income tax by virtue of —
i
Extra Statutory Concession A10 (lumps sums paid by overseas pension schemes);
ii
Extra Statutory Concession A24 (foreign social security payments);
iii
Extra Statutory Concession A30 (interest on damages for personal injuries awarded by a foreign court); or
iv
Extra Statutory Concession A44 (education allowances payable to public officials of overseas territories).
CHAPTER 10
Notional Income
Introduction
13
In these Regulations “notional income” means income which, by virtue of regulations 14 to 17 a claimant is treated as having, but which he does not in fact have.
Claimants treated for any purpose as having income by virtue of the Income Tax Acts
14
1
If an amount is treated for any purpose as the claimant’s income under any provision mentioned in paragraph (2), he is to be treated as having that amount of income.
2
The provisions mentioned in paragraph (1) are —
a
the following provisions of the Taxes Act —
i
section 34 (treatment of premiums etc. as rent) ;
ii
section 56 (transactions in deposits with and without certificates or in debts) or 56A (disposal or exercise of rights in pursuance of deposits) ;
iii
section 249 (stock dividends treated as income) ;
iv
section 421 (taxation of borrower when loan to participators in a close company released etc.) ;
v
section 660A (income arising under settlement where settlor retains an interest) ;
vi
section 660B (payments to unmarried minor children of settlor) ;
vii
section 677 (sums paid to settlor otherwise than as income) or 678 (capital sums paid by body connected with settlement) ;
viii
section 695 (limited interests in residue of estate in administration) or 696 (absolute interests in residue of estate in administration) ;
ix
section 714 (transfers of securities: treatment of deemed sums and reliefs) or 716 (transfer of unrealised interest);
x
section 730 (transfer of income arising from securities) ;
xi
section 730A (treatment of price differential on sale and repurchase of securities) ;
xii
section 739 (prevention of avoidance of income tax) ;
xiii
section 740 (liability of non-transferors) ;
xiv
section 761 (charge to income tax of offshore income gain) ; and
xv
section 776 (transactions in land: taxation of chargeable gains) ; and
b
paragraph 1 of Schedule 13 to the Finance Act 1996 (discounted securities: charge to tax on realised profit comprised on a discount).
Claimants depriving themselves of income in order to secure entitlement
15
If a claimant has deprived himself of income for the purpose of securing entitlement to, or increasing the amount of, a tax credit, he is treated as having that income.
Claimants to whom income becomes available upon the making of a claim
16
1
If income would become available to a claimant upon the making of an application for that income he is treated as having that income.
This is subject to the following qualification.
2
Paragraph (1) does not apply in relation to income —
a
under a trust derived from a payment made in consequence of a personal injury;
b
under a personal pension scheme or retirement annuity contract;
c
consisting in a sum to which item 8 of Table 4 in regulation 10 refers (compensation for personal injuries which is administered by the Court); or
d
consisting in a rehabilitation allowance made under section 2 of the Employment Act.
Claimants providing services to other persons for less than full earnings
17
1
If a claimant provides a service for another person and —
a
the other person makes no payment of earnings or pays less than those paid for a comparable employment (including self-employment) in the area; and
b
the Board are satisfied that the means of the other person are sufficient for him to pay for, or to pay more for, the service,
the claimant is to be treated as having such an amount of employment income, or in the case of a service provided in the course of a trade or business, such an amount of trading income as is reasonable for the employment of the claimant to provide the service.
This is subject to the following qualification.
2
Paragraph (1) does not apply where —
a
the claimant is a volunteer or is engaged to provide the service by a charitable or voluntary organisation and the Board are satisfied that it is reasonable for the claimant to provide the service free of charge; or
b
the service is provided in connection with the claimant’s participation in an employment or training programme —
i
in Great Britain in accordance with regulation 19(1)(q) of the Jobseeker’s Allowance Regulations 1996 other than where it is provided in connection with the claimant’s participation in the Intensive Activity period specified in regulation 75(1)(a)(iv) of those Regulations; or
ii
in Northern Ireland in accordance with regulation 19(1)(p) of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996 other than where it is provided in connection with the claimant’s participation in the Preparation for Employment Programme specified in regulation 75(1)(a)(v) of those Regulations .
CHAPTER 11
Miscellaneous income
Miscellaneous income
18
In these Regulations “miscellaneous income” means income which does not fall within any other provision of these Regulations and which is subject to income tax under Case VI of Schedule D.
PART 3
Sums disregarded in the calculation of income
General disregards in the calculation of income
19
1
For the purposes of regulation 3 —
a
the sums specified in Table 6 are disregarded in the calculation of income;
b
the sums specified in column 1 of Table 7 are disregarded in the calculation of income if the condition in the corresponding entry in column 2 of that Table is satisfied; and
c
the sums specified in column 1 of Table 8 are disregarded in the calculation of income to the extent specified in the corresponding entry in column 2 of that Table.
2
In this regulation —
“the JSA Regulations ” means the Jobseeker’s Allowance Regulations 1996; and
“the JSA (NI) Regulations ” means the Jobseeker’s Allowance (Northern Ireland) Regulations 1996.
Table 6
Sums disregarded in the calculation of income
1
Any payment of an employment credit under a scheme under section 2(2) of the Employment Act known as “New Deal 50 plus” or the corresponding scheme under section 1 of the Employment and Training Act (Northern Ireland) 1950.
2
Any payment made —
a
under section 15 of the Disabled Persons (Employment Act) 1944 or section 15 of the Disabled Persons (Employment) Act (Northern Ireland) 1945 ; or
b
in accordance with arrangements made under section 2 of the Employment Act or section 1 of the Employment and Training Act (Northern Ireland) 1950
to assist disabled persons to obtain or retain employment despite their disability.
3
Any mandatory top-up payment made pursuant to —
a
section 2 of the Employment Act in respect of the claimant’s participation in —
i
an employment programme specified in regulation 75(1)(a)(ii)(bb) of the JSA Regulations or regulation 75(1)(a)(ii) of the JSA (NI) Regulations (Voluntary Sector Option of the New Deal);
ii
an employment programme specified in regulation 75(1)(a)(ii)(cc) of the JSA Regulations (Environmental Task Force Option of the New Deal) or regulation 75(1)(a)(iii) of the JSA (NI) Regulations; or
iii
the Intensive Activity Period of the New Deal Pilots for 25 plus specified in regulation 75(1)(a)(iv) of the JSA Regulations or, in Northern Ireland, the Preparation for Employment Programme specified in regulation 75(1)(a)(v) of the JSA (NI) Regulations ; or
b
a written arrangement entered into between —
i
the Secretary of State and the person who has arranged for the claimant’s participation in the Intensive Activity Period of the New Deal for 25 plus and which is made in respect of his participation in that Period; or
ii
the Department for Employment and Learning and the person who has arranged for the claimant’s participation in the Preparation for Employment Programme and which is made in respect of the claimant’s participation in the Programme.
4
Any discretionary payment pursuant to section 2 of the Employment Act, or, in Northern Ireland, section 1(1) of the Employment and Training Act (Northern Ireland) 1950 to meet, or help to meet, special needs in respect of the claimant’s participation in the Full-Time Education and Training Option of the New Deal as specified in regulation 75(1)(b)(ii) of the JSA Regulations or of the JSA (NI) Regulations.
5
Any —
a
education maintenance allowance in accordance with regulations made under section 518 of the Education Act 1996 (payment of school expenses; grant of scholarships etc.); or
b
payment (not within sub-paragraph (a)) in respect of a course of study attended by a child or qualifying young person payable —
i
in accordance with regulations made under section 518 of the Education (Scotland) Act 1980 (power to assist persons to take advantage of educational facilities) or section 12(2)(c) of the Further and Higher Education (Scotland) Act 1992 (provision of financial assistance to students); or
ii
by virtue of regulations made Article 50, 51 or 55(1) of the Education and Libraries (Northern Ireland) Order 1986 (provisions to assist persons to take advantage of educational facilities) .
6
Any payment made by an employment zone contractor payable in respect of the claimant’s participation in the employment zone programme by way of —
a
a training premium;
b
a discretionary payment, being a fee, grant, loan or otherwise; or
c
any arrears of subsistence allowance paid as a lump sum.
7
Any payment made in accordance with —
a
a course of training or instruction funded by or on behalf of the Secretary of State for Work and Pensions, the National Assembly for Wales, the Scottish Enterprise or the Highlands and Islands Enterprise or the Department for Social Development; or
b
an employment zone programme,
by way of monies accumulated in order to assist in the pursuit of self-employed earner’s employment which are paid after the claimant has ceased to participate in the course or programme.
8
An amount of income equal to any qualifying maintenance payment within section 347B of the Taxes Act .
9
Any payment in respect of a child made —
a
by a local authority under section 23(2)(a) of the Children Act 1989 or section 21 of the Social Work (Scotland) Act 1968 ;
b
by a voluntary organisation under section 59(1)(a) of the Children Act 1989;
c
by a care authority under regulation 9 of the Boarding Out and Fostering of Children (Scotland) Regulation 1985 (provision of accommodation and maintenance for children by local authorities and voluntary organisations); or
d
by an authority (within the meaning of the Children (Northern Ireland) Order 1995 ) to a person caring for a child by virtue of arrangements made under Article 27(2)(a) of that Order (provision of accommodation and maintenance by an authority for children whom it is looking after) or by a voluntary organisation under Article 75(1)(a) of that Order (provision of accommodation by voluntary organisations);
except to the extent that it is taxable as the profits of a trade, profession or vocation.
10
Any payment of maintenance, whether under a court order or not, which is made or due to be made by —
a
the claimant’s former partner, or the claimant’s partner’s former partner; or
b
the parent of a child or qualifying young person where that child or qualifying young person is a member of the claimant’s household except where that parent is the claimant or the claimant’s partner.
11
Any payment in respect of a child or qualifying young person who is a member of the claimant’s household made —
a
in accordance with regulations made under section 57A of the Adoption Act 1976 , section 51 of the Adoption (Scotland) Act 1978 or Article 59A of the Adoption (Northern Ireland) Order 1987 (schemes for payments of allowances to adopters);
b
by a local authority in pursuance of paragraph 15(1) of Schedule 1 to the Children Act 1989 (local authority contribution to child’s maintenance);
c
by an authority, as defined in Article 2 of the Children (Northern Ireland) Order 1995 , in pursuance of Article 15 of, and paragraph 17 of Schedule 1 to, that Order (contribution by an authority to child’s maintenance).
12
Any payment in respect of travelling expenses —
a
in relation to England and Wales, under regulation 3, 5 or 8 of the National Health Service (Travelling Expenses and Remission of Charges) Regulations 1988 ;
b
in relation to Scotland, under regulation 3, 5 or 8 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) Regulations 1988 ;
c
in relation to Northern Ireland under regulation 3, 5 or 8 of the Travelling Expenses and Remission of Charges Regulations (Northern Ireland) 1989 ; or
d
made by the Secretary of State for Health, the Scottish Ministers, the Secretary of State for Wales, or the Department of Health, Personal Social Services and Public Safety and which is analogous to a payment specified in paragraph (a), (b) or (c).
13
Any payment made by the Secretary of State or the Scottish Ministers under a scheme established to assist relatives and other persons to visit persons in custody.
14
Any payment under the Community Care (Direct Payments Act) 1996 , section 12B of the Social Work (Scotland) Act 1968 or Article 15A of the Health and Personal Social Services (Direct Payments) (Northern Ireland) Order 1996 .
15
Any payment of a voucher provided under section 95 or 98 of the Immigration and Asylum Act 1999 for any former asylum-seeker or his dependants.
16
Any payment of a provident benefit by a trade union.
Here —
“provident benefit” has the meaning given in section 467(2) of the Taxes Act; and
“trade union” has the meaning given in section 467(4) of the Taxes Act.
Table 7
Sums disregarded in calculating income if conditions are satisfied
1. Description of payment 2. Condition that must be satisfied
1
Any payment in respect of any expenses incurred by a claimant who is engaged by a charitable or voluntary organisation or is a volunteer.
The claimant does not receive remuneration or profit from the engagement and is not treated as possessing any employment income under regulation 17 in respect of that engagement.
2
A payment by way of —
a
travelling expenses reimbursed to the claimant;
b
a living away from home allowance under section 2(2)(d) of the Employment Act , section 2(4)(c) of the Enterprise and New Towns (Scotland) Act 1990 or section 1 of the Employment and Training Act (Northern Ireland) 1950 ;
c
training grant; or
d
child care expenses reimbursed to the claimant in respect of his participation in —
i
a New Deal option,
ii
the Intensive Activity Period of the New Deal Pilots for 25 plus, or
iii
the Preparation for Employment Programme.
The claimant —
participates in arrangements for training made under —
section 2 of the Employment Act;
section 2 of the Enterprise and New Towns (Scotland) Act 1990; or
section 1 of the Employment and Training Act (Northern Ireland) 1950; or
attends a course at an employment rehabilitation centre established under section 2 of the Employment Act.
Table 8
Sums partly disregarded in the calculation of income
Type of payment to be disregarded Limit on, or exception to, the extent of disregard
1
Any discretionary payment made pursuant to section 2 of the Employment Act, or, in Northern Ireland section 1(1) of the Employment and Training Act (Northern Ireland) 1950 to meet, or help meet, the claimant’s special needs in undertaking a qualifying course within the meaning of regulation 17A(7) of the JSA Regulations or regulation 17A(7) of the JSA (NI) Regulations.
A payment is not within this item to the extent that it relates to travel expenses incurred as a result of the claimant’s attendance on the course if an amount in respect of those expenses has already been disregarded pursuant to regulation 8.
2
Any payment made in respect of a career development loan paid pursuant to section 2 of the Employment Act.
A payment is not within this item to the extent that the loan has been applied for or paid in respect of living expenses for the period of education and training supported by the loan.
3
Any payment made to the claimant or his partner in respect of a person who is not normally a member of the claimant’s household but is temporarily in his care, by —
a
a health authority;
b
a local authority;
c
a voluntary organisation;
d
that person pursuant to section 26(3A) of the National Assistance Act 1948 ;
e
a primary care trust established under section 16A of the National Health Service Act 1977 .
A payment is only to be disregarded by virtue of this item if any profits or gains arising from the payment mentioned in column 1 are treated as nil by paragraph 9 of Schedule 10 to the Finance (No. 2) Act 1992.
4
Any payment made in Northern Ireland to the claimant or his partner in respect of a person who is not normally a member of the claimant’s household but is temporarily in his care —
a
pursuant to Article 36(7) of the Health and Personal Social Services (Northern Ireland) Order 1972 by an authority; a voluntary organisation; or the person concerned, or
b
by a training school within the meaning of section 137 of the Children and Young Persons Act (Northern Ireland) 1968 .
In this item “an authority” has the meaning given by Article 2 of the Children (Northern Ireland) Order 1995.
A payment is only to be disregarded by virtue of this item if any profits or gains arising from the payment mentioned in column 1 are treated as nil by paragraph 9 of Schedule 10 to the Finance (No. 2) Act 1992.
5
Any payment under an insurance policy taken out to insure against the risk of being unable to maintain the repayments —
a
on a loan which is secured on the dwelling house which the claimant occupies as his home; or
b
under a regulated agreement or under a hire-purchase agreement or a conditional sale agreement.
For the purposes of paragraph (b) —
“regulated agreement” has the meaning given in the Consumer Credit Act 1974 ; and
“hire-purchase agreement” and “conditional sale agreement” have the meanings given in Part 3 of the Hire-Purchase Act 1964 .
A payment is only to be disregarded by virtue of this item to the extent that it is used to —
maintain the repayments referred to in column (1); and
meet any amount due by way of premiums on —
that policy; or
in a case to which paragraph (a) of this item applies, an insurance policy taken out to insure against loss or damage to any building or part of a building which is occupied by the claimant as his home and which is required as a condition of the loan referred to in column (1).
5
Any payment in respect of the claimant’s attendance at court as a juror or witness.
This item applies only to the extent that the payment is not compensation for loss of earnings or for the loss of payment of social security income.
6
Any payment of a sports award except to the extent that it has been made in respect of living expenses.
For the purposes of this item “living expenses” does not include —
the cost of vitamins, minerals or other special dietary supplements intended to enhance the performance of the claimant in the sport in respect of which the award was made; or
accommodation costs incurred as a consequence of living away from home whilst training for, or competing in, the sport in respect of which the award was made.
Jim Fitzpatrick
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
30th July 2002


type: legislation

jurisdiction: UK

text:
1
1
This Order may be cited as the Greater London Magistrates' Courts Authority (Pensions) Order 2002 and shall come into force on 13th September 2002.
2
In this Order —
“the Authority” means the Greater London Magistrates' Courts Authority referred to in section 30A(1) of the Justices of the Peace Act 1997 ;
“ the Act ” means the Superannuation Act 1972 ; and
“inner London court staff” has the meaning given by paragraph 36(11) of Schedule 14 to the Access to Justice Act 1999.
2
1
Section 1 of the Act applies to persons employed by the Authority.
2
Accordingly, Schedule 1 to the Act is amended by inserting, at the appropriate place in the list of “Other Bodies”, the entry “The Greater London Magistrates' Courts Authority”.
3
Section 1 of the Act also applies to persons who do not fall within paragraph (1) but who —
a
have been members of the inner London court staff, and
b
immediately before this Order comes into force are entitled to a present or future pension or benefits by virtue of section 15 of the Superannuation (Miscellaneous Provisions) Act 1967 .
3
The Authority shall pay to the Minister for the Civil Service, at such times as he may direct, such sums as he may determine in respect of the increase attributable as a result of this Order in the sums payable under the Act out of money provided by Parliament.
Signed by authority of the Lord Chancellor
Rosie Winterton
Parliamentary Secretary,
Lord Chancellor’s Department
16th August 2002
I consent,
Gus Macdonald
Minister of State, Cabinet Office
16th August 2002


text:
1
This Order may be cited as the Teacher Training Agency (Additional Functions) (No. 2) (Amendment) Order 2002 and shall come into force on 25th October 2002.
2
1
In article 2(1) of the Teacher Training Agency (Additional Functions) (No. 2) Order 2000 the definition of “graduate teacher” shall be amended as follows.
2
At the end of sub-paragraph (b) replace “; and” with “, or” and insert the following sub-paragraph after that sub-paragraph —
c
participates in an employment-based teacher training scheme pursuant to paragraph 19 of Part IV of Schedule 2 to those Regulations; and
.
David Miliband
Minister of State,
Department for Education and Skills
3rd October 2002


text:
Citation, commencement and interpretation
1
1
This order may be cited as the European Communities (Designation) (No. 4) Order 2002 and shall come into force on 23rd December 2002.
2
In this Order
“ the Act ” means the European Communities Act 1972,
“Minister or government department” means a Minister of the Crown or government department, but does not include a Northern Ireland Minister or Northern Ireland department,
“regulations” means regulations made pursuant to section 2(2) of the Act.
Designation of Ministers or Departments
2
1
For the purposes of section 2(2) of the Act, the Ministers or government departments specified in column (1) of Schedule 1 to this Order are designated in relation to the matters specified in column (2) of that Schedule.
2
Where a Minister or government department is designated by this Order in relation to any matter, for which any other Minister or government department is designated by any other Order for the purposes of section 2(2) of the Act, any of them may make regulations and, if regulations are made by more than one, they may do so jointly.
Designation of Northern Ireland Departments
3
1
For the purposes of section 2(2) of the Act, any Northern Ireland department is designated in relation to the matter specified in Schedule 2 to this Order.
2
Regulations made by any Northern Ireland department pursuant to this Order shall form part of the law of Northern Ireland and not of any other part of the United Kingdom.
3
Where any Northern Ireland department is designated by this Order in relation to any matter, for which any Minister or government department is designated by this or any other Order for the purposes of section 2(2) of the Act, any of them may make regulations and, if regulations are made by more than one, they may do so jointly.
Revocation of designations
4
The Orders specified in column (1) of Schedule 3 to this Order are revoked in so far as they relate to the Ministers or government departments, or Northern Ireland departments, specified in column (2) and the designations specified in respect of them in column (3).
A. K. Galloway
Clerk of the Privy Council


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Doncaster Healthcare National Health Service Trust (Establishment) Amendment Order 2002 and shall come into force on 1st April 2002.
2
In this Order —
“ the Order ” means the Doncaster Healthcare (Establishment) Order 1991 ;
“ the trust ” means the National Health Service trust established by the Order.
Further Amendment of NHS trust Establishment Order
2
1
For article 3 of the Order (nature and functions of the trust) there shall be substituted the following article —
Nature and functions of the trust
3
1
The trust is established for the purposes specified in section 5(1) of the Act.
2
The trust’s functions shall be to provide goods and services, namely hospital accommodation and services and community health services, for the purposes of the health service at or from St. Catherine’s House, St. Catherine's, Tickhill Road, Balby, Doncaster, DN4 8QN and at or from any associated hospitals, establishments or facilities.
.
2
For article 4 of the Order (Directors of the trust) there shall be substituted the following article —
Directors of the trust
4
The Trust shall have, in addition to the chairman, 6 non-executive directors and 6 executive directors.
Signed by authority of the Secretary of State
Yvette Cooper
Parliamentary Under Secretary of State,
Department of Health
26th March 2002


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Birmingham Specialist Community Health National Health Service Trust (Transfer of Trust Property) Order 2002 and shall come into force on 1st April 2002.
2
In this Order —
“the old Trust” means the Birmingham Specialist Community Health National Health Service Trust ;
“the new Trust” means the South Birmingham Primary Care Trust ;
“the trust property” means the property specified in the schedule of trust property prepared and agreed by the old Trust and the new Trust and signed on behalf of the old Trust and on behalf of the new Trust on 31st January 2002.
Transfer of trust property
2
1
On 1st April 2002 the trust property, and any rights and liabilities arising from that property , shall be transferred from the old Trust to the new Trust.
2
In any trust instrument relating to the trust property, any reference to the name by which the trustees of the trust property are to be known shall be construed as a reference to the new Trust and any reference to the old Trust in the name by which the charitable trust governing the trust property is to be known shall be construed as a reference to the new Trust.
Signed by authority of the Secretary of State for Health
John Hutton
Minister of State,
Department of Health
8th March 2002


text:
Citation, commencement, interpretation and extent
1
1
This Order may be cited as the Child Support Appeals (Jurisdiction of Courts) Order 2002.
2
Subject to paragraph (3) this Order shall come into force on the day after the date on which it is made.
3
This Order shall not have effect in relation to a particular type of case until the day on which section 10 of the Child Support, Pensions and Social Security Act 2000 comes into force for the purposes of that type of case.
4
In this Order —
a
“ the Act ” means the Child Support Act 1991; and
b
“ the Regulations ” means the Social Security and Child Support (Decisions and Appeals) Regulations 1999 .
5
This Order extends to England and Wales only.
Revocation
2
The Child Support Appeals (Jurisdiction of Courts) Order 1993 , to the extent to which it applies in England and Wales, is revoked.
Parentage appeals to be made to courts
3
An appeal under section 20 of the Act shall be made to a court instead of to an appeal tribunal in the circumstances mentioned in article 4.
4
The circumstances are that —
a
the appeal will be an appeal under section 20(1)(a) or (b) of the Act;
b
the determination made by the Secretary of State in making the decision to be appealed against included a determination that a particular person (whether the applicant or some other person) either was, or was not, a parent of the qualifying child in question (“a parentage determination”); and
c
the ground of the appeal will be that the decision to be appealed against should not have included that parentage determination.
5
Regulations 31 and 32 of the Regulations shall apply to appeals brought under this Order with the following modifications —
a
for the words “an appeal tribunal” shall be substituted “a court”;
b
for the words “legally qualified panel member” and “panel member” shall be substituted “justices' clerk or the court”; and
c
in regulation 32(10) for the words “such written form as has been approved by the President” shall be substituted “written form”.
Irvine of Lairg, C
20th July 2002


text:
1
1
This Order may be cited as the Drug Trafficking Act 1994 (Designated Countries and Territories) (Amendment) Order 2002 and shall come into force on 18th March 2002.
2
This Order extends to England and Wales only.
2
There shall be inserted in Schedule 1 to the Drug Trafficking Act 1994 (Designated Countries and Territories) Order 1996 (designation of countries and territories for the purposes of sections 39 and 40 of the Drug Trafficking Act 1994), at the appropriate places in alphabetical order, the countries specified in the Schedule to this Order.
A. K. Galloway
Clerk of the Privy Council


text:
Citation, commencement and extent
1
1
This Order may be cited as the Travel Concessions (Eligible Services) Order 2002 and shall come into force on 1st May 2002.
2
This Order extends to England only.
Interpretation
2
In this Order, the expressions “elderly person” and “disabled person” have the same meaning as in section 146 of the Transport Act 2000.
Eligible services
3
1
A service is an eligible service under section 94 of the Transport Act 1985 and under section 146 of the Transport Act 2000 if it is of one of the following classes —
a
a local service provided or secured —
i
by a local education authority pursuant to arrangements made under section 509 of the Education Act 1996 , or
ii
for elderly persons or disabled persons,
and in respect of which the conditions set out in paragraph (2) are satisfied;
b
a local service, other than a service described in paragraph (1)(a) which is provided by means of a vehicle adapted to carry more than eight passengers (or by a smaller vehicle, but only if the services are operated in accordance with a time table), and in respect of which the conditions set out in paragraph (3) are satisfied.
2
The conditions referred to in paragraph (1) (a) are that —
a
seats on the vehicle by means of which the service is provided are normally available to members of the general public and the service is regularly used by such members;
b
the stopping places (other than those to or from which the service is mainly provided) are situated at locations where they are likely to be used with reasonable frequency by members of the general public;
c
such members are able to make a single journey between any two stopping places upon payment of a fare which is not a deliberate deterrent to their use of the service;
d
such members are able to pay the fare at a place and in a manner which are not a deliberate deterrent to their use of the service; and
e
arrangements are made which afford members of the general public a reasonable opportunity to inform themselves of the existence of the service, the times of its operation, and the places which it serves.
3
The conditions referred to in paragraph (1)(b) are that —
a
at least half of the accommodation on the vehicle by means of which the service is provided is normally available to members of the general public and the service is regularly used by such members;
b
the stopping places are situated at locations where they are likely to be used with reasonable frequency by members of the general public;
c
such members are able to make a single journey between any two stopping places upon payment of a fare which is not a deliberate deterrent to their use of the service;
d
such members are able to pay the fare at a place and in a manner which are not a deliberate deterrent to their use of the service;
e
there is not displayed on the vehicle by means of which the service is provided any sign or description intended or likely to convey the impression that the service is only available to a particular category of person; and
f
arrangements are made which afford members of the general public a reasonable opportunity to inform themselves of the existence of the service, times of its operation and the places which it serves.
Signed by authority of the Secretary of State for Transport, Local Government and the Regions.
Sally Keeble
Parliamentary Under-Secretary of State,
Department for Transport, Local Government and the Regions
9th April 2002


text:
1
1
This Order may be cited as the Value Added Tax (Special Provisions) (Amendment) (No. 2) Order 2002 and comes into force on 1st July 2002.
2
This Order shall not have effect where the taxable person took possession of the goods pursuant to —
a
an assignment which is an article 5 transaction solely by virtue of article 5(4) of the Value Added Tax (Special Provisions) Order 1995 or a corresponding provision made under the Manx Act ; or
b
a transaction forming part of a succession of two or more article 5 transactions, at least one of which was such an assignment,
if the assignment or, where there is a succession of transactions comprising two or more assignments, any of the assignments takes effect before 1st July 2002.
3
In this article —
“article 5 transaction” means a transaction which is treated as being neither a supply of goods nor a supply of services by virtue of a provision of article 5 of the Value Added Tax (Special Provisions) Order 1995 or a corresponding provision made under the Manx Act;
“the Manx Act” means the Value Added Tax Act 1996 .
2
Article 12 of the Value Added Tax (Special Provisions) Order 1995 is amended as follows —
a
for paragraphs (iii) and (iv) of paragraph (3)(a), substitute —
iii
a de-supplied transaction, other than an article 5 transaction;
iv
subject to paragraph (3A) below, an article 5 transaction;
;
b
after paragraph (3), insert —
3A
An article 5 transaction does not fall within paragraph (iv) of paragraph (3)(a) above unless the taxable person has a relevant predecessor in title.
;
c
for paragraph (v) of paragraph (5)(a), substitute —
v
(where the taxable person took possession of the goods pursuant to a de-supplied transaction, other than an article 5 transaction) by taking the price he paid pursuant to the transaction;
vi
(where the taxable person took possession of the goods pursuant to an article 5 transaction) by taking the price at which his relevant predecessor in title obtained the goods;
;
d
omit sub-paragraph (c) of paragraph (5); and
e
after paragraph (9) add —
10
For the purposes of this article —
“article 5 transaction” means a transaction which is a de-supplied transaction by virtue of a provision of article 5 above or a corresponding provision made under the Manx Act ;
“de-supplied transaction” means a transaction which was treated by virtue of any Order made or having effect as if made under section 5(3) of the Act or under the corresponding provisions of the Manx Act as being neither a supply of goods nor a supply of services.
11
For the purposes of this article a person is a relevant predecessor in title of a taxable person if —
a
he is the person from whom the taxable person took possession of the goods and himself took possession of them in any of the circumstances described in paragraph (3) above, but not pursuant to an article 5 transaction; or
b
where the goods have been the subject of a succession of two or more article 5 transactions (culminating in the article 5 transaction to which the taxable person was a party), he was a party to one of those transactions and himself took possession of the goods in any of the circumstances described in paragraph (3) above, but not pursuant to an article 5 transaction.
.
Nick Ainger
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
10th June 2002


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Homelessness (Priority Need for Accommodation) (England) Order 2002 and shall come into force on the day after the day on which it is made.
2
This Order extends to England only.
3
In this Order —
“looked after, accommodated or fostered” has the meaning given by section 24(2) of the Children Act 1989 ; and
“relevant student” means a person to whom section 24B(3) of that Act applies —
who is in full-time further or higher education; and
whose term-time accommodation is not available to him during a vacation.
Priority need for accommodation
2
The descriptions of person specified in the following articles have a priority need for accommodation for the purposes of Part 7 of the Housing Act 1996.
Children aged 16 or 17
3
1
A person (other than a person to whom paragraph (2) below applies) aged sixteen or seventeen who is not a relevant child for the purposes of section 23A of the Children Act 1989.
2
This paragraph applies to a person to whom a local authority owe a duty to provide accommodation under section 20 of that Act (provision of accommodation for children in need).
Young people under 21
4
1
A person (other than a relevant student) who —
a
is under twenty-one; and
b
at any time after reaching the age of sixteen, but while still under eighteen, was, but is no longer, looked after, accommodated or fostered.
Vulnerability: institutional backgrounds
5
1
A person (other than a relevant student) who has reached the age of twenty-one and who is vulnerable as a result of having been looked after, accommodated or fostered.
2
A person who is vulnerable as a result of having been a member of Her Majesty’s regular naval, military or air forces.
3
A person who is vulnerable as a result of —
a
having served a custodial sentence (within the meaning of section 76 of the Powers of Criminal Courts (Sentencing) Act 2000) ;
b
having been committed for contempt of court or any other kindred offence;
c
having been remanded in custody (within the meaning of paragraph (b), (c) or (d) of section 88(1) of that Act).
Vulnerability: fleeing violence or threats of violence
6
A person who is vulnerable as a result of ceasing to occupy accommodation by reason of violence from another person or threats of violence from another person which are likely to be carried out.
Signed by authority of the First Secretary of State, Local Government and the Regions
Barbara Roche
Minister of State,
Office of the Deputy Prime Minister
30th July 2002


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Leicestershire Health Authority (Transfer of Trust Property) Order 2002 and shall come into force on 1st April 2002.
2
In this Order —
“the old Trust” means the Leicestershire Health Authority ;
“the new Trust” means the Melton, Rutland and Harborough Primary Care Trust ;
“the trust property” means the property specified in the schedule of trust property prepared and agreed by the old Trust and the new Trust and signed on behalf of the old Trust on 5th December 2001 and on behalf of the new Trust on 3rd December 2001.
Transfer of trust property
2
1
On 1st April 2002 the trust property, and any rights and liabilities arising from that property , shall be transferred from the old Trust to the new Trust.
2
In any trust instrument relating to the trust property, any reference to the name by which the trustees of the trust property are to be known shall be construed as a reference to the new Trust and any reference to the old Trust in the name by which the charitable trust governing the trust property is to be known shall be construed as a reference to the new Trust.
Signed by authority of the Secretary of State for Health
John Hutton
Minister of State,
Department of Health
8th March 2002


text:
Citation and Interpretation
1
1
This Order may be cited as the Education Act 2002 (Commencement No. 3 and Savings and Transitional Provisions) Order 2002.
2
In this Order “the 2002 Act ” means the Education Act 2002.
Provisions coming into force
2
The following provisions of the 2002 Act shall come into force on 20th January 2003:
sections 11 and 12;
section 46;
section 50;
section 51 so far as it is not already in force;
section 52(1) to (6);
section 66;
section 178(3);
section 199;
section 215 to the extent that it relates to the provisions of Schedules 21 and 22 specified below;
Schedule 4 so far as it is not already in force;
Schedule 19;in Schedule 21, paragraphs 1, 2, 4, 22, and 27(1) and (2);
in Schedule 22–
the repeal of section 25(5)(b) of the Local Government Act 1974,
the repeal of paragraph 90 in Schedule 8 to the Further and Higher Education Act 1992,
the repeal of section 509(6) of the Education Act 1996,
the repeal of paragraphs 27 and 28 in Schedule 7 to the Education Act 1997 in so far as those paragraphs are not already repealed,
the repeal of sections 64 to 68 of, and Schedules 18, 24 and 25, and paragraphs 3(3), 47(a), 133(b) in Schedule 30 to, the School Standards and Framework Act 1998,
the repeal of sub-paragraphs (6)(b), (7)(b) and (c) and (8) of paragraph 59 in Schedule 9 to the Learning and Skills Act 2000.
3
The Schedule to this Order shall have effect for the purposes of making transitional provision and savings in relation to the provisions to which it refers.
David Miliband
Minister of State
Department for Education and Skills
26th November 2002


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Northampton Primary Care Trust (Establishment) Order 2002 and shall come into force on 27th March 2002.
2
In this Order, unless the context otherwise requires —
“the Act” means the National Health Service Act 1977;
“Executive Committee” has the meaning given in regulation 1(2) of the Membership Regulations ;
“member”, “officer member” and “non-officer member” have the meanings given in regulation 1(2) of the Membership Regulations;
“Membership Regulations” means the Primary Care Trusts (Membership, Procedure and Administration Arrangements) Regulations 2000 ;
“operational date” is to be construed in accordance with paragraph 1(2) of Schedule 5A to the Act;
“preparatory period” is to be construed in accordance with paragraph 2(2) of Schedule 5A to the Act;
“the trust” means the Northampton Primary Care Trust established by article 2 of this Order.
Establishment, operational date and name of the Primary Care Trust
2
1
There is hereby established with effect from 27th March 2002 a Primary Care Trust to be called the Northampton Primary Care Trust.
2
The operational date of the trust shall be 1st April 2002.
Area of the trust
3
The trust shall be established for the area specified in the Schedule to this Order.
Members of the trust
4
1
The trust shall have, in addition to the chairman, 5 officer members and 5 non-officer members.
2
The non-officer members shall comprise the persons appointed by the Secretary of State under regulation 2(3) of the Membership Regulations.
3
The officer members shall comprise —
a
the persons who for the time being hold the offices of the Chief Executive and the Director of Finance of the trust;
b
the person who for the time being holds the post of chairman of the Executive Committee of the trust;
c
2 persons appointed by the chairman of the trust following nomination by the Executive Committee of the trust.
Limitations on the exercise of functions by the trust during the preparatory period
5
During the preparatory period the exercise of functions by the trust shall be limited to doing such things as are reasonably necessary to enable it to carry out its functions with effect from the operational date, including —
a
entering into NHS contracts; and
b
entering into other contracts including contracts of employment.
Assistance during the preparatory period
6
1
The Northamptonshire Health Authority (“the Authority”) shall meet the costs of the trust performing its functions during the preparatory period by discharging such of the liabilities of the trust which it has reasonably incurred during that period for the purpose of enabling it to carry out its functions with effect from the operational date and which do not in aggregate exceed such amount as may be notified by the Authority to the trust, including —
a
liability for the remuneration and travelling or other allowances of the chairman and members of the trust;
b
liability for the travelling or other allowances of the members of committees and sub-committees of the trust who are not also members of the trust;
c
liability for the remuneration of officers of the trust.
2
The Authority shall make available to the trust during the preparatory period —
a
premises and other facilities of the Authority; and
b
officers of the Authority.
3
The Northamptonshire Healthcare National Health Service Trust shall make available to the trust during the preparatory period —
a
premises and other facilities of the NHS trust; and
b
staff of the NHS trust.
Signed by authority of the Secretary of State
Hazel Blears
Parliamentary Under Secretary of State,
Department of Health
18th March 2002


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Coventry Primary Care Trust (Transfer of Trust Property) Order 2002 and shall come into force on 23rd July 2002.
2
In this Order —
“the old Trust” means the Coventry Primary Care Trust ;
“the new Trust” means the University Hospitals Coventry and Warwickshire National Health Service Trust ;
“the trust property” means the property specified in the schedule of trust property prepared and agreed by the old Trust and the new Trust and signed on behalf of the old Trust on 9th May 2002 and on behalf of the new Trust on 25th April 2002;
Transfer of trust property
2
1
On 23rd July 2002 the trust property, and any rights and liabilities arising from that property , shall be transferred from the old Trust to the new Trust.
2
In any trust instrument relating to the trust property, any reference to the name by which the trustees of the trust property are to be known shall be construed as a reference to the new Trust and any reference to the old Trust in the name by which the charitable trust governing the trust property is to be known shall be construed as a reference to the new Trust.
Signed by authority of the Secretary of State for Health
David Lammy
Parliamentary Under Secretary of State,
Department of Health
1st July 2002


text:
Citation and commencement
1
These Regulations may be cited as the Carriers' Liability Regulations 2002 and shall come into force on 8th December 2002.
Interpretation
2
In these Regulations —
“ the Act ” means the Immigration and Asylum Act 1999;
“charge notice” means the notice mentioned in section 40A(2);
“clandestine entrant” has the meaning given by section 32(1) of the Act;
“penalty notice” means the notice mentioned in section 35(2) of the Act;
“notice of objection” means the notice mentioned in sections 35(4) and 40A(3) of the Act; and
“responsible person” means a person responsible for a clandestine entrant under section 32 of the Act.
Clandestine entrants: penalty payable in respect of each clandestine entrant
3
1
The amount prescribed for the purposes of section 32(2A)(a) of the Act (the maximum penalty payable by a responsible person in respect of a clandestine entrant or person concealed with him) is £2,000.
2
The amount prescribed for the purposes of section 32(2A)(c) of the Act (the maximum aggregate penalty payable in respect of a clandestine entrant or person concealed with him) is £4,000.
Clandestine entrants: period within which a penalty must be paid
4
1
The period prescribed for the purposes of section 32(3) and 36(2) of the Act (the period within which a penalty imposed under section 32 must be paid) is 60 days from the date the responsible person was issued with the penalty notice in respect of the penalty concerned.
2
In calculating this period of 60 days, no account shall be taken of any period during which the Secretary of State is in receipt of a notice of objection in connection with the penalty concerned but has not informed the objector under section 35(7)(a) of the Act of his decision.
Clandestine entrants: prescribed control zone
5
1
For the purposes of section 32(10) of the Act, that part of the territory of France situated at Coquelles which is a control zone for the purposes of the International Articles or the Tripartite Articles is a prescribed control zone.
2
In paragraph (1), “the International Articles” has the same meaning as in the Channel Tunnel (International Arrangements) Order 1993 and “the Tripartite Articles” has the same meaning as in the Channel Tunnel (Miscellaneous Provisions) Order 1994 .
Clandestine entrants and passengers without proper documents: period within which a notice of objection must be given
6
The period prescribed for the purposes of section 35(5) of the Act (period for giving notice of objection to a penalty) and section 40A(4) of the Act (period for giving notice of objection to a charge), is 28 days from the date the person was issued with the penalty notice in respect of the penalty, or (as the case may be) served with the charge notice in respect of the charge, concerned.
Clandestine entrants and passengers without proper documents: period within which the Secretary of State must inform the objector of his decision
7
The period prescribed for the purposes of sections 35(7) and 40A(6) of the Act (the period within which the Secretary of State must inform the objector of his decision) is 70 days from the date the objector was issued with the penalty notice in respect of the penalty, or (as the case may be) served with the charge notice in respect of the charge, concerned.
Clandestine entrants: issue of a penalty notice in relation to detached trailers
8
In relation to a detached trailer, and for the purposes of section 35(9) of the Act, a penalty notice issued by affixing it to a conspicuous part of the trailer shall have effect as a penalty notice properly issued, on the responsible person or persons concerned.
Sale of transporters: notice of proposed sale
9
1
Before applying to the court under Schedule 1 to the Act for leave to sell a transporter, the Secretary of State shall take the steps specified in paragraphs (2) and (3) for bringing the proposed application to the notice of persons whose interests may be affected by a decision of the court to give leave and for affording to any such person an opportunity of becoming a party to the proceedings if the Secretary of State applies for leave.
2
At least 21 days before applying to the court, the Secretary of State shall publish a notice complying with paragraph (6):
a
in the London Gazette;
b
in one or more newspapers circulating in the locality in which the transporter is detained, and
c
where it is detained —
i
in Scotland, in the Edinburgh Gazette, or
ii
in Northern Ireland, in the Belfast Gazette.
3
At least 21 days before applying to the court the Secretary of State shall, unless it is impracticable to do so, serve a notice which complies with the requirements of paragraph (6) on any person to whom any relevant penalty notice was addressed.
4
In paragraph (3), “relevant penalty notice” means a penalty notice in respect of which the transporter concerned is, under section 36(1) or section 36A of the Act, detained, together with any other penalty notice actually issued in respect of the same carriage of clandestine entrants.
5
If any person who has been served with a notice in accordance with paragraph (3) informs the Secretary of State within 21 days of the service of the notice of his desire to become a party to the proceedings, the Secretary of State shall make that person a defendant to the application.
6
A notice for the purposes of paragraph (3) shall:
a
(where reasonably possible) state the country of registration and registration number of the transporter;
b
state the type of transporter and give any distinguishing features or markings that may serve to identify it;
c
state that, on the date specified in the notice, the transporter was detained under (as the case may be):
i
section 36(1) of the Act as security for the payment of one or more penalties due under section 32 of the Act; or
ii
section 36A of the Act in default of payment of one or more penalties due under section 32 of the Act,
and, that, unless payment of the sum due and any connected expenses is made within 21 days of the date of publication or (as the case may be) service of the notice, the Secretary of State shall, without further notice, apply to the court for leave, under Schedule 1 to the Act, to sell the transporter; and
d
invite:
i
where the notice is published under paragraph (2), any person who considers his interests may be affected by any sale of the transporter; or
ii
where the notice is served on a person, that person,
to inform the Secretary of State in writing within 21 days of the date of publication or (as the case may be) service of the notice if he wishes to become a party to the proceedings on the application.
Service of documents
10
1
A notice may be served on a person under regulation 9(3) by:
a
delivering it to that person;
b
leaving it at his proper address;
c
sending it to his proper address by first class post in a prepaid registered envelope or by the recorded delivery service;
d
facsimile, sent to his usual or last known business facsimile number;
e
electronic mail, sent to his usual or last known business electronic mail address.
2
Any notice required to be served on any body corporate or unincorporated association under regulation 9(3), other than a partnership, may be served on the secretary or clerk or other similar officer of that body.
3
Any notice required to be served on any partnership under regulation 9(3) may be served on a partner or a person having control or management of the partnership business.
4
For the purpose of this regulation, the proper address of any person on whom or to whom any such notice is to be served, shall be his last known place of business or abode, except that such address shall be:
i
in the case of a body corporate or its secretary or clerk, the address of the registered office or principal office of the body corporate;
ii
in the case of an unincorporated association (other than a partnership) or its secretary or clerk, the address of the principal office of the association; and
iii
in the case of a partnership or a partner or person having control or management of the partnership business, the address of the principal office of the partnership,
and for the purposes of this regulation the principal office of a company registered outside the United Kingdom, or of an unincorporated association or partnership carrying on business outside the United Kingdom, shall be, if it has an office within the United Kingdom, its sole or principal office here.
5
Any notice which is sent by post in accordance with this regulation to a place outside the United Kingdom shall be sent by airmail or by some other equally expeditious means.
Sale of transporters: period within which the power of sale must be exercised
11
1
The period prescribed for the purposes of section 37(5B) of the Act (the period within which the power of sale must be exercised in order that it shall not lapse) is 60 days after the date upon which the power of sale could have first been exercised under section 37(4) of the Act.
2
In calculating the period mentioned in paragraph (1), no account shall be taken of any period during which the Secretary of State has applied to the court for leave to sell a transporter under Schedule 1 to the Act but the court has not determined that the transporter may be sold.
Sale of transporters: period after which the power of sale may be exercised
12
The period prescribed for the purposes of section 37(7)(b) of the Act (the period after which the Secretary of State may sell a transporter detained under section 36A of the Act if the penalty and connected expenses have not been paid) is 14 days from the date the detention began.
Sale of transporters: application of proceeds of sale
13
The proceeds of any sale under section 37 of the Act shall be applied as follows, and in the following order:
a
in payment of any expenses reasonably incurred by the Secretary of State in connection with the detention and sale of the transporter, including the Secretary of State’s expenses in connection with the application to the court;
b
in payment of the penalties or (as the case may be) charges which the court has found to be due;
c
in payment of any duty (whether of customs or excise) chargeable on imported goods or value added tax which is due in consequence of the transporter having been brought into the United Kingdom;
d
where the transporter is an aircraft, in payment of any charge in respect of the aircraft which is due by virtue of regulations under section 73 of the Civil Aviation Act 1982;
and the surplus, if any, shall be paid to or among the person or persons whose interests in the transporter have, to the knowledge of the Secretary of State, been divested by reason of the sale.
Presumptions about service of documents
14
1
For the purposes of these Regulations:
a
where a notice is sent by first class post in a prepaid registered envelope or by the recorded delivery service, addressed to the person to whom the notice is required to be served, it is to be taken to have been received by (and served on) that person on the second day after the day on which it was sent;
b
where a notice is sent by facsimile, to the last known business facsimile number of the person to whom notice is required to be served, it is to be taken to have been received by (and served on) that person on the day on which it was sent;
c
where a notice is sent by electronic mail, to the last known business electronic mail address of the person to whom notice is required to be served, it is taken to have been received by (and served on) that person on the day on which it was sent; and
d
where a notice is sent in accordance with regulation 10(5), addressed to the person to whom notice is required to be served, it is to be taken to have been received by (and served on) that person on the fourth day after the day on which it was sent.
2
A document issued or served on a person outside the United Kingdom for the purposes of section 35(1) or (7) of the Act, or in the course of proceedings under section 35(10) of the Act, is to be taken to have been received by that person:
a
where it is issued or served by post, on the fourth day after the day on which it was sent;
b
where it is issued or served by facsimile to the last known business facsimile number of the person concerned, on the day on which it was sent.
Revocation
15
The Carriers' Liability (Clandestine Entrants and Sale of Transporters) Regulations 2000 and the Carriers' Liability (Clandestine Entrants and Sale of Transporters) (Amendment) Regulations 2001 are hereby revoked.
Filkin
Parliamentary Under-Secretary of State
Home Office
15th November 2002


text:
Citation, commencement and extent
1
These Regulations may be cited as the Education Standards Fund (England) (Amendment) Regulations 2002 and shall come into force on 1st August 2002.
2
The Education Standards Fund (England) Regulations 2002 shall be amended as follows.
3
In regulation 2(1), there shall be inserted after “obtained at least 5 grades A* to C;” —
“ ICT ” means information and communication technology;
4
In regulation 5(1) —
a
after “2(b)” there shall be inserted “and (c)”
b
for “6(a) and (c)” there shall be substituted “6(a), (c), (d), (e) and (f)”.
5
In Schedule 1 —
a
In paragraph 2(a) after “Support” there shall be inserted —
(save as mentioned in sub-paragraph (c) below)
;
b
After paragraph 2(b), there shall be inserted —
c
Improving the attendance and behaviour of pupils through the implementation of a Behaviour Improvement Programme
;
c
In paragraph 6(b), before “Enabling schools”, there shall be inserted “(Save as mentioned in sub-paragraphs (e) and (f) below)”; and
d
After paragraph 6(c), there shall be inserted —
d
The preparation of plans in respect of Private Finance Initiative projects to support the raising of standards through Information and Communication Technology initiatives;
e
Enabling schools, through the use of electronic learning credits provided by the Department for Education and Skills, to secure access for teachers and pupils to online learning materials, such as are demonstrated on the Department for Education and Skills' internet portal for the scheme known as Curriculum Online;
f
The study and evaluation of the impact on educational standards and on the workload of teachers of ICT equipment, in particular through —
i
the provision of interactive whiteboards to support strategies to improve standards in literacy and numeracy in primary schools, and
ii
the provision to specific schools of a particularly wide range of ICT equipment, software, training and support.
David Miliband
Minister of State,
Department for Education and Skills
4th July 2002