text:
Citation, commencement and extent
1
These Regulations —
a
may be cited as the Major Accident Off-Site Emergency Plan (Management of Waste from Extractive Industries) (England and Wales) Regulations 2009;
b
come into force on 12th August 2009; and
c
extend to England and Wales only.
Interpretation
2
In these Regulations —
“Category A mining waste facility” means a mining waste facility which is classified as Category A under Article 9 of the Mining Waste Directive;
“competent authority” means, in relation to —
London, the London Fire and Emergency Planning Authority;
an area where there is a fire and civil defence authority, that authority;
the Isles of Scilly, the Council of the Isles of Scilly;
an area in the rest of England, the county council for that area, or where there is no county council for that area, the district council for that area;
an area in Wales, the county council or the county borough council for that area;
“emergency services” means those police, fire and ambulance services who are liable to be required to respond to a major accident, and, where appropriate, Her Majesty’s Coastguard;
“health authority” means —
in relation to England, a Primary Care Trust established under section 18 of the National Health Service Act 2006 ;
in relation to Wales, a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006 ;
“major accident” has the same meaning as in the Mining Waste Directive;
“Mining Waste Directive” means Directive 2006/21/ EC of the European Parliament and of the Council on the management of waste from extractive industries and amending Directive 2004/35/EC ;
“mining waste facility” means a “waste facility” as defined in Article 3(15) of the Mining Waste Directive but excludes those facilities mentioned in Article 24(2) or in the first paragraph of Article 24(4) of that Directive;
“operator” has the meaning given in regulation 7 of the Environmental Permitting (England and Wales) Regulations 2007 ;
“the public” and “the public concerned” have the same meanings as in the Mining Waste Directive; and
“site” means the whole area under the control of the operator where a mining waste facility is present, and for this purpose two or more areas under the control of the same person and separated only by a road, railway or inland waterway are to be treated as one whole area (and on-site and off-site are to be construed accordingly).
Application
3
These Regulations apply in relation to any Category A mining waste facility, save for one which falls within the scope of Directive 96/82/EC of the European Parliament and of the Council on the control of major-accident hazards involving dangerous substances.
Requirement for off-site emergency plan
4
1
This regulation applies where the competent authority receives any off-site emergency plan information from the Environment Agency in relation to a mining waste facility in its area.
2
The competent authority must draw up an emergency plan (in these Regulations referred to as an “off-site emergency plan”) in respect of that mining waste facility which —
a
specifies the measures to be taken off-site in the event of an accident; and
b
is adequate to secure the objectives specified in regulation 5 .
3
If at any time the competent authority considers that it does not have the information necessary to be able to draw up the off-site emergency plan (“necessary information”), it must as soon as is practicable give written notice to the operator of that mining waste facility in compliance with the requirements set out in paragraph (4).
4
The requirements in this paragraph are —
a
the notice must require the operator to provide such additional information as is specified in the notice (“specified additional information”) to the competent authority by the date specified in the notice (“specified date”) which must be at least 30 days from the date on which the notice was given; and
b
where paragraph (9) applies, the notice must be given at least 9 weeks before the date by which that paragraph requires the off-site emergency plan to be drawn up.
5
The operator must provide the specified additional information to the competent authority by the specified date.
6
When the competent authority considers that it has the necessary information, it must as soon as practicable give written notice to the Environment Agency to that effect.
7
If, one month before the date by which paragraph (9) requires the off-site emergency plan to be drawn up, the competent authority considers that the operator has not provided the necessary information, it must give written notice to the operator indicating —
a
that the competent authority intends to give a notice to the Environment Agency stating the operator has not provided the necessary information;
b
the date on which the competent authority intends to give that notice which must be at least 15 days after the competent authority gives notice to the operator under this paragraph (“intended date”);
c
that if the operator provides the necessary information before the intended date, the competent authority will not give a notice to the Environment Agency.
8
If, on the intended date, the competent authority considers that the operator has not provided the necessary information, it must on that date give written notice to that effect to the Environment Agency.
9
Subject to paragraph (10), the off-site emergency plan must be drawn up by the competent authority no later than six months (or such longer period, not exceeding nine months, as the competent authority may agree with the operator in writing) after the relevant date.
10
If the competent authority gives a notice under paragraph (8), the duty in paragraph (9) ceases to apply.
11
The competent authority must consult the operator, the Environment Agency, the Health and Safety Executive, the emergency services and each health authority for the area in the vicinity of the mining waste facility on the preparation of the off-site emergency plan.
12
The off-site emergency plan must be tested by the competent authority to the extent necessary to ensure that the plan is adequate to secure the objectives specified in regulation 5.
13
In this regulation —
“off-site emergency plan information” means information mentioned in the second sentence of the third paragraph of Article 6(3) of the Mining Waste Directive; and
“relevant date” means the date the off-site emergency plan information is received by the competent authority.
Objectives for off-site emergency plan
5
The objectives for the off-site emergency plan are —
a
to contain and control major accidents and other incidents so as to minimise their effects, and in particular to limit damage to human health and the environment;
b
to implement the measures necessary to protect human health and the environment from the effects of major accidents and other incidents;
c
to communicate the necessary information to the public and to the relevant services or authorities in the area;
d
to provide for the rehabilitation, restoration and clean-up of the environment following a major accident.
Public participation in preparation and review of off-site emergency plan
6
1
The competent authority must ensure that the public concerned are given early and effective opportunities to participate in the preparation or review of the off-site emergency plan.
2
The competent authority must inform the public concerned about any proposed off-site emergency plan, and relevant information must be made available, including, but not limited to, information about the right to participate in the decision-making process and details of the competent authority to which comments and questions may be submitted.
3
The competent authority must allow a reasonable time frame for the public concerned to express comments, and must take due account of these comments in reaching a decision on the contents of the plan.
Provision and review of information to the public
7
1
Information on safety measures and on the action required in the event of an accident, containing at least the elements listed in paragraph (2), must be provided by the operator to the public concerned free of charge.
2
The elements are —
a
name of the operator and address of the mining waste facility;
b
identification, by position held, of the person providing the information;
c
confirmation that the mining waste facility is subject to these Regulations and, when applicable, that the information relevant to the elements referred to in Article 6(2) of the Mining Waste Directive has been submitted to the competent authority;
d
an explanation in clear and simple terms of the activity or activities undertaken at the site;
e
the common names or the generic names or the general danger classification of the substances and preparations involved at the mining waste facility as well as waste which could give rise to a major accident, with an indication of their principal dangerous characteristics;
f
general information relating to the nature of the major-accident hazards, including their potential effects on the surrounding population and environment;
g
adequate information on how the surrounding population concerned are to be warned and kept informed in the event of a major accident;
h
adequate information on the actions the population concerned should take, and on the behaviour they should adopt, in the event of a major accident;
i
confirmation that the operator is required to make adequate arrangements on-site, in particular liaison with the emergency services, to deal with major accidents and to minimise their effects;
j
a reference to the off-site emergency plan drawn up to cope with any off-site effects from an accident, which should include advice to co-operate with any instructions or requests from the emergency services at the time of an accident;
k
details of where further relevant information can be obtained, subject to any duty of confidentiality which prohibits disclosure.
3
In preparing the information required to be supplied in accordance with paragraph (1), the operator must consult the competent authority in whose area the mining waste facility is situated but the operator remains responsible for the accuracy, completeness and form of the information so supplied.
4
The operator must review and where necessary update the information referred to in paragraph (1) at least every three years.
Provision of information in the event of a major accident
8
1
In the event of a major accident, the operator must immediately provide the competent authority with all the information required to help minimise the consequences for human health and to assess and minimise the extent, actual or potential, of the environmental damage.
2
Paragraph (3) applies where the competent authority is aware that the operation of a mining waste facility is likely to have significant adverse effects in the environment of, and any resultant risks to human health in, another EEA State, or where an EEA State likely to be thus affected so requests.
3
In the event of a major accident, the competent authority must immediately forward the information provided under paragraph (1) to the other EEA State in order to help minimise the consequences of the accident for human health and to assess and minimise the extent of the actual or potential environmental damage.
Enforcement
9
1
To the extent that they would not otherwise do so and excluding any provisions that relate only to Scotland, sections 33 to 42 (provisions as to offences) of the 1974 Act apply, subject to paragraphs (2), (3) and (4) of this regulation and with any necessary modifications, to these Regulations as if they were health and safety regulations for the purposes of that Act, except that those sections do not apply to duties placed on the competent authority under these Regulations.
2
The enforcing authority for the purposes of these Regulations is not the Health and Safety Executive.
3
The competent authority is the enforcing authority for the purposes of these Regulations but, for the purposes of regulation 8(1), only to the extent that the duty to provide information mentioned in regulation 8(1) is not otherwise enforceable by the Environment Agency under the Environmental Permitting (England and Wales) Regulations 2007.
4
The maximum penalty for an offence under this regulation is —
a
on summary conviction, imprisonment for a term not exceeding 3 months or a fine not exceeding £5,000; and
b
on conviction on indictment, imprisonment for a term not exceeding two years, or a fine, or both.
Charges and fees payable by operator
10
1
A fee is payable by the operator to the competent authority for the performance by the competent authority or on its behalf by the Health and Safety Executive, the Environment Agency, the emergency services or the health authority for the area in the vicinity of the mining waste facility concerned (“the other bodies”) of any function conferred on the competent authority by these Regulations.
2
The fee in paragraph (1) must not exceed the sum of the costs reasonably incurred by the competent authority and the other bodies for the performance of a function in paragraph (1).
3
When requiring payment of the fee, the competent authority must send or give to the operator a detailed statement of the work done and costs incurred, including —
a
the dates of any visits to the mining waste facility; and
b
the period to which the statement relates.
4
The fee becomes payable one month after the competent authority has issued the statement in paragraph (3), and is recoverable only as a civil debt.
5
Any fee payable under this regulation does not include any costs connected with any criminal investigation or prosecution incurred (in either case) from the date any summons is obtained from a Magistrates’ Court.
6
The competent authority must pay to each of the other bodies any such fee or part of any such fee it recovers as is attributable to work done by that body in performing the functions concerned.
Dan Norris
Parliamentary Under Secretary
Department for Environment, Food and Rural Affairs
16th July 2009


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
1
This Order may be cited as the Bradford & Bingley plc Transfer of Securities and Property etc. (Amendment) Order 2009.
2
This Order comes into force on 20th February 2009.
Amendment of the Bradford & Bingley plc Transfer of Securities and Property etc. Order 2008
2
1
The Bradford & Bingley plc Transfer of Securities and Property etc. Order 2008 is amended as follows with effect from the date on which this Order comes into force.
2
In article 6, for paragraph (3) substitute —
3
The principal and interest due in respect of a dated subordinated note shall not become due and payable except to the extent that condition 1 or 2 (as specified in paragraphs (4) and (5)) is met and paragraph (6) applies.
4
Condition 1 is that Bradford & Bingley notifies the holder of a dated subordinated note that the principal or interest (or any part of either) is to be due and payable (whereupon the payment is due on the date specified by Bradford & Bingley).
5
Condition 2 is that Bradford & Bingley has satisfied in full its liability to the FSCS under article 30(1); that liability shall not be regarded as satisfied in full for the purposes of this paragraph if article 30(4) applies.
6
Principal or interest in respect of a dated subordinated note shall become due or payable only to the extent that Bradford & Bingley could make the payment and continue to be solvent thereafter.
7
Any interest in respect of a dated subordinated note which, by virtue of paragraph (3), has not become due and payable, shall bear interest calculated at the same rate and in the same manner as provided for in the dated subordinated note.
8
In a winding-up of, or on a distribution by an administrator appointed in respect of, Bradford & Bingley there shall be payable in respect of each dated subordinated note such amount as would be payable to a holder of a preference share in Bradford & Bingley ranking ahead of all other issued shares of Bradford & Bingley (including any other preference shares or any notional shares), on the assumption that such preference share was entitled to an amount equal to the principal amount of such dated subordinated note together any interest which has accrued up to the date of repayment.
9
For the purposes of paragraph (6), Bradford & Bingley is not solvent if it would be deemed unable to pay its debts within the meaning given by section 123 of the Insolvency Act 1986 .
3
In article 33, for “2009” substitute “2008”.
Dave Watts
Steve McCabe
Two of the Lords Commissioners of Her Majesty’s Treasury
19th February 2009


text:
Title, commencement and application
1
These Regulations may be cited as the Environmental Damage (Prevention and Remediation) (Amendment) Regulations 2009 and come into force on 12 th January 2010.
Amendments
2
The Environmental Damage (Prevention and Remediation) Regulations 2009 are amended as follows.
3
In regulation 6(1), in the table —
a
for the words “seabed of the continental shelf” substitute “seabed out to the limits of the continental shelf”.
b
for the words “in the renewable energy zone” substitute “out to the limits of the renewable energy zone”.
4
In paragraph 5 of Schedule 1, after the words “the Conservation (Natural Habitats, etc. ) Regulations 1994 ” add “the Offshore Petroleum Activities (Conservation of Habitats) Regulations 2001 , the Offshore Marine Conservation (Natural Habitats, etc.) Regulations 2007 ”.
Jim Fitzpatrick
Minister of State
Department for Environment, Food and Rural Affairs
10th December 2009


text:
PART 1 PRELIMINARY PROVISIONS
Citation, commencement and effect
1
1
These Regulations may be cited as the Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 and shall come into force on 1st September 2009.
2
These Regulations have effect in relation to amounts distributed on or after 1st September 2009.
Structure of these Regulations
2
The structure of these Regulations is as follows —
this Part contains preliminary provisions;
Part 2 deals with the optional treatment of dividends as interest distributions;
Part 3 deals with the duty to deduct tax from interest distributions; and
Part 4 deals with information and record keeping relating to distributions.
Interpretation
3
1
In these Regulations —
the “Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“ ICTA ” means the Income and Corporation Taxes Act 1988 ;
“interest distribution” has the meaning given in regulation 5(2);
“period of account” has the meaning given in section 832(1) of ICTA ; and
“qualifying interest income” means the amount determined in accordance with regulation 8.
2
In these Regulations “recipient”, in relation to an interest distribution of an investment trust or prospective investment trust, means the beneficial owner of the interest distribution, except where the distribution is held on trust (other than under a bare trust) or forms part of the estate of a deceased person; and, in such a case, the recipient means the trustees of the trust on which the interest distribution is held or, as the case may be, the deceased person’s personal representatives.
PART 2 OPTIONAL TREATMENT OF DIVIDENDS AS INTEREST DISTRIBUTIONS
Circumstances in which dividends may be treated as interest distributions
4
1
Subject to paragraph (2), regulation 5 applies if —
a
a company is an investment trust or a prospective investment trust as respects an accounting period;
b
an amount is distributed by the company as a dividend in respect of a period of account which includes that accounting period; and
c
the amount distributed in relation to the period of account is distributed on or before the first anniversary of the day on which that period of account ends.
2
In a case where an amount is distributed by the company as a dividend in respect of a period of account which includes two or more accounting periods of the company, the company must be an investment trust or prospective investment trust as respects all of those accounting periods.
Treatment of dividends as interest distributions
5
1
If this regulation applies, the company may designate as an interest distribution all or part of the amount distributed as a dividend or dividends in respect of the period of account which includes the accounting period.
2
A dividend, or part of a dividend, in respect of which a designation under this regulation has been made is referred to in these Regulations as an “interest distribution”.
3
A designation under paragraph (1) becomes irrevocable at the time the interest distribution is made.
4
The aggregate of the amounts distributed as interest distributions in relation to an accounting period may not exceed the amount of the company’s qualifying interest income for the accounting period.
Regulation 8 explains how a company’s qualifying interest income for an accounting period is calculated.
5
For the purposes of paragraph (4), where an interest distribution is made in respect of a period of account which includes more than one accounting period the amount distributed as the interest distributions in relation to each accounting period is —
A × I
T
where —
“A” is the amount of qualifying interest income for the accounting period;
“I” is the total of the amounts distributed as interest distributions in respect of the period of account; and
“T” is the total amount of the qualifying interest income in respect of all the accounting periods in the period of account.
Notification of designation of dividends as interest distributions
6
If a company makes a designation under regulation 5, the application by the company for approval as an investment trust under section 842 of ICTA (investment trusts) as respects the accounting period to which the designation relates must include details of the total amount distributed, or to be distributed, as interest distributions in respect of the accounting period.
Interest distributions not to be treated as distributions for purposes of the Tax Acts
7
An amount distributed as an interest distribution by an investment trust or prospective investment trust shall be treated for the purposes of the Tax Acts as if the amount distributed is not a distribution.
Qualifying interest income
8
1
The company’s amount of qualifying interest income for an accounting period is the amount by which the aggregate of the company’s relevant credits exceeds the aggregate of the company’s relevant debits given for that period.
2
Subject to paragraph (3) and regulation 9, the company’s relevant credits and relevant debits are —
a
credits and debits given for the accounting period for the purposes of Part 5 of the Corporation Tax Act 2009 (loan relationships) ; and
b
credits and debits given for the accounting period for the purposes of Part 7 of that Act (derivative contracts) in relation to —
i
derivative contracts the underlying subject matter of which consists wholly of assets representing loan relationships or currency or both, and
ii
contracts for differences the underlying subject matter of which consists wholly of any one or more of interest rates, creditworthiness and currency.
3
The company’s relevant debits for an accounting period do not include debits arising under regulation 10 in respect of interest distributions made in respect of the accounting period.
4
If, in relation to an accounting period, the aggregate of the company’s relevant debits exceeds the aggregate of the company’s relevant credits the amount of the qualifying interest income for that period shall be treated as nil.
5
In this regulation expressions used in Parts 5 and 7 of the Corporation Tax Act 2009 have the same meaning as they have in those Parts.
Qualifying interest income: further provisions
9
1
In the circumstances specified in paragraph (2), the underlying subject matter of a derivative contract is treated for the purposes of regulation 8 as consisting wholly of assets representing loan relationships or currency or both (as the case may be).
2
The circumstances specified are where the underlying subject matter consists only of —
a
assets representing loan relationships or currency or both, and
b
other underlying subject matter which is —
i
subordinate in relation to those assets, or
ii
of small value in comparison with the value of the underlying subject matter.
3
In the circumstances specified in paragraph (4), the underlying subject matter of a contract for differences is treated for the purposes of regulation 8 as consisting wholly of one or more of interest rates, creditworthiness and currency (the “principal subject matter”).
4
The circumstances specified are where the underlying subject matter consists only of —
a
the principal subject matter, and
b
other underlying subject matter which is —
i
subordinate in relation to the principal subject matter, or
ii
of small value in comparison with the value of the underlying subject matter.
5
For the purposes of paragraphs (2) and (4), whether part of the underlying subject matter of a contract of a company is subordinate or of small value is to be determined by reference to the time when the company enters into or acquires the contract.
Interest distributions: effect for investment trust or prospective investment trust
10
1
This regulation applies in respect of an accounting period if a company —
a
is an investment trust or prospective investment trust in respect of the accounting period, and
b
makes an interest distribution in relation to the accounting period.
2
Subject to paragraph (3), the Corporation Tax Acts have effect in relation to the company as if the interest distribution made by the company in relation to the accounting period were interest under a debtor relationship of the company (and, accordingly is an amount recognised in determining the company’s profit or loss for the period).
3
Paragraph (2) does not apply to the extent that the aggregate of the amount distributed as interest distributions in relation to the accounting period exceeds the amount of the company’s qualifying interest income for that period.
4
In paragraph (2) “debtor relationship” has the same meaning as in section 302(6) of the Corporation Tax Act 2009 (loan relationships).
Interest distributions: effect for recipients
11
1
In relation to a recipient of an interest distribution within the charge to corporation tax, the Corporation Tax Acts have effect as if the interest distribution were interest under a creditor relationship of that person.
2
In paragraph (1) “creditor relationship” has the same meaning as in section 302(5) of the Corporation Tax Act 2009 (loan relationships).
3
In relation to a recipient of an interest distribution within the charge to income tax, the Income Tax Acts have effect as if the interest distribution were a payment of yearly interest on the date the interest distribution is made.
4
If a recipient of an amount distributed by a company —
a
is informed (whether directly by the company or by a person who receives the amount on behalf of the recipient) that the amount is distributed to the recipient as an interest distribution, and
b
is so informed at, or as soon as reasonably possible after, the time the amount is distributed,
the recipient shall treat that amount as an interest distribution (whether or not the amount distributed is an interest distribution for the purposes of the Corporation Tax Acts in relation to the company).
Failure to obtain approval as an investment trust
12
No amount may be distributed as an interest distribution by a company in relation to an accounting period after the time the company is informed by the Commissioners that approval for the purposes of section 842 of ICTA is not given by them as respects that accounting period.
PART 3 DUTY TO DEDUCT TAX FROM INTEREST DISTRIBUTIONS
Duty to deduct tax interest distributions
Duty to deduct tax from interest distributions: general
13
1
Any obligation to deduct a sum under section 874(2) of the Income Tax Act 2007 is subject to the provisions of this regulation.
2
In this Part the “deduction obligation” means the obligation specified in paragraph (1).
3
The deduction obligation does not apply to the interest distribution if —
a
the recipient is a company (whether or not the company is resident in the United Kingdom for tax purposes);
b
the recipient consists of the trustees of a unit trust scheme;
c
the reputable intermediary condition in regulation 14 is met with respect to the recipient on the date the interest distribution is made; or
d
the residence condition in regulation 17 is met with respect to the recipient on the date the interest distribution is made.
4
But if the recipient is a company acting in the capacity of a trustee of a trust, the deduction obligation is not excluded by virtue of paragraph (3)(a).
5
In this regulation, “unit trust scheme” has the meaning given by section 237 of the Financial Services and Markets Act 2000 .
The reputable intermediary condition
The reputable intermediary condition
14
1
The reputable intermediary condition is met with respect to a recipient on the date the interest distribution is made if conditions A to C are met.
2
Condition A is that the interest distribution is made on behalf of the recipient to a company.
3
Condition B is that the investment trust or prospective investment trust making the interest distribution has reasonable grounds for believing that the recipient is not ordinarily resident in the United Kingdom.
4
Condition C is that the company mentioned in paragraph (2) —
a
is subject to the EC Money Laundering Directive,
b
is subject to equivalent non-EC provisions, or
c
is a company which —
i
is resident in a regulated country or territory, and
ii
is an associated company of a company which is subject to sub-paragraph (a) or (b).
The reputable intermediary condition: further provisions
15
1
This regulation applies for the purposes of Condition C in regulation 14.
2
A company is subject to the EC Money Laundering Directive if it is a credit institution or financial institution as defined by Article 1 of Directive 91/308/ EEC , as amended by Directive 2001/97/EC .
3
A company is subject to equivalent non-EC provisions if it is required by the law of any country or territory which is not a member State to comply with requirements similar to those which, under Article 3 of Directive 91/308/EEC (as so amended), member States must ensure are complied with by credit institutions and financial institutions.
4
A country or territory is a regulated country or territory if it either is a member State or imposes requirements similar to those, which, under Article 3 of that Directive (as so amended), member States must ensure are complied with by credit institutions and financial institutions.
5
A company is to be treated as another’s associated company if it would be so treated for the purposes of Part 11 of ICTA (see section 416 of that Act).
The reputable intermediary condition: consequences of reasonable but incorrect belief
16
1
This regulation applies if conditions A to D are met.
2
Condition A is that an interest distribution is made by an investment trust or prospective investment trust.
3
Condition B is that the investment trust or prospective investment trust, in reliance on the reputable intermediary condition being met with respect to the recipient of the interest distribution, does not comply with the deduction obligation in relation to the interest distribution.
4
Condition C is that the deduction obligation would apply but for the reputable intermediary condition being met.
5
Condition D is that (contrary to the belief of the investment trust or prospective investment trust) the recipient is in fact ordinarily resident in the United Kingdom.
6
The following provisions of the Income Tax Act 2007 have effect as if the deduction obligation applied —
a
section 874 (duty to deduct from certain payments of yearly interest), and
b
Chapter 15 of Part 15 (collection: deposit-takers, building societies and certain companies).
The residence condition
The residence condition
17
1
The residence condition is met with respect to a recipient on the date the interest distribution is made if any of conditions A to E is met.
2
Condition A is that, in relation to an interest distribution which is not made to or received under a trust, there is a valid declaration, made by the recipient, that the recipient is not ordinarily resident in the United Kingdom.
3
Condition B is —
a
that the recipient receives the interest distribution as the personal representative of a deceased person, and
b
that the deceased person had made a declaration, which was valid at the time of the deceased person’s death, that the deceased person was not ordinarily resident in the United Kingdom.
4
Condition C is —
a
that the recipient receives the interest distribution as a personal representative of a deceased person, and
b
that the personal representative has made a declaration that the deceased, immediately before the time at which the deceased died, was not ordinarily resident in the United Kingdom.
5
Condition D is that, in the case of an interest distribution made to or received under a trust where the whole of the income is, or falls to be treated as, or under any provision of the Tax Acts is deemed to be, the income of a person other than the trustees of that trust, there is a valid declaration, made by the person in question that the person is either not ordinarily resident or, in the case of a company, not resident in the United Kingdom.
6
Condition E is that, in circumstances in which condition D does not apply and with respect to a recipient in the case of an interest distribution made to or received under a trust, there is a valid declaration, made by the trustees of that trust, that —
a
the trustees are not resident in the United Kingdom, and
b
each beneficiary of the trust is either not ordinarily resident or, in the case of a beneficiary which is a company, not resident in the United Kingdom.
The residence condition: declarations
18
1
A declaration for the purposes of regulation 17 must —
a
be in such form as may be required or authorised by the Commissioners;
b
be made in writing to the investment trust or prospective investment trust making the interest distribution in question; and
c
contain any details or undertakings required by paragraphs (2) to (4).
2
A declaration made for the purposes of condition A or B in regulation 17 must contain —
a
the name and principal residential address of the person making it; and
b
an undertaking that the investment trust or prospective investment trust will be notified by that person if the person becomes ordinarily resident in the United Kingdom.
3
A declaration made for the purposes of condition C in regulation 17 must contain the name of the deceased and the principal residential address of the deceased immediately before the time at which the deceased died.
4
A declaration made for the purposes of condition D or E in regulation 17 must contain —
a
the names and principal residential addresses of the trustees of the trust or, in the case of a trustee which is a company, the name of the company and the address of its registered or principal office;
b
the names and principal residential addresses of the beneficiaries of the trust or, in the case of a beneficiary which is a company, the name of the company and the address of its registered or principal office; and
c
an undertaking that the trustees of the trust will notify the investment trust or prospective investment trust if —
i
they become resident in the United Kingdom,
ii
any beneficiary of the trust named in the declaration becomes ordinarily resident or, in the case of a company, resident in the United Kingdom, or
iii
any person who becomes a beneficiary of the trust after making the declaration either is at the time of becoming a beneficiary, or subsequently becomes, ordinarily resident or, in the case of a company, resident in the United Kingdom.
References to beneficiaries in regulations 17 and 18
19
In regulations 17 and 18 references to a beneficiary are references to any person who is known to the trustees of the trust to be either —
a
a person who is, or will, or may become, entitled to any income of the trust, whether in the form of income or not, or
b
a person to whom any such income may be paid, or for whose benefit any such income may be applied, whether in the form of income or not, in the exercise of a discretion by the trustees.
Interest distributions: declarations and position of investment trust or prospective investment trust
20
1
For the purposes of determining whether an interest distribution should be made with or without any deduction required by the deduction obligation, an investment trust or prospective investment trust is entitled to treat a declaration made for the purposes of regulation 17 as valid.
2
But the investment trust or prospective investment trust may not treat the declaration as valid if condition A or B is met.
3
Condition A is that the investment trust or prospective investment trust receives a notification in compliance with an undertaking under regulation 18 that a person to whom the undertaking relates has become resident or ordinarily resident in the United Kingdom.
4
Condition B is that the investment trust or prospective investment trust comes into possession of information by some other means which indicates that such a person is or may be resident or ordinarily resident in the United Kingdom.
PART 4 INFORMATION AND RECORD KEEPING RELATING TO DISTRIBUTIONS
Information relating to distributions
21
1
If an amount is distributed as an interest distribution, section 234A of ICTA (information relating to distributions: further provisions) shall apply to the company making the interest distribution as if the amount distributed were a payment of interest.
2
In the case of an investment trust or prospective investment trust, an appropriate statement for the purposes of section 234A of ICTA includes a written statement —
a
showing —
i
the gross amount of the distribution made to the recipient,
ii
the number and class of shares held by the recipient in respect of which the distribution is made,
iii
the net amount of the distribution per share,
iv
whether any tax has been deducted from the distribution,
v
the date the distribution was made,
vi
the percentage of the gross distribution attributable to the amount treated as an interest distribution and the percentage attributable to dividend;
b
providing details to allow the recipient to access an electronic means of calculating the amounts that would be shown in a written statement that would apart, from this paragraph, be provided in accordance with subsection (6) or (7) of section 234A; and
c
providing the recipient with an alternative method of obtaining the details of those amounts without recourse to electronic means.
Notification of interest distributions made without deduction of tax
22
1
If, during a tax year, a company has made interest distributions without deduction of tax, the company must give notice of that fact to the Commissioners within 14 days of the end of that tax year.
2
Notice given under paragraph (1) —
a
must be given in writing, and
b
has effect for the tax year in which the distribution was made and for subsequent tax years until the notice is withdrawn.
3
A company that fails to comply with paragraph (1) is liable to a penalty not exceeding £3,000 determined in accordance with section 100 of the Taxes Management Act 1970 .
4
Sections 100A, 100B, 102, 103(4) and 118(2) of the Taxes Management Act 1970 apply to a penalty determined in accordance with paragraph (3).
Duty to keep and preserve records
23
1
A company must —
a
keep such books, records and other documents as may be needed to enable the company to demonstrate that the information supplied in any written statement for the purposes of section 234A of ICTA is correct and complete,
b
keep copies of all declarations made under Part 3 of these Regulations received by the company,
c
keep such books, records and other documents as may be needed in relation to amounts distributed as interest distributions (whether or not the interest distributions were made without deduction of tax) for the purposes of demonstrating when and to whom those amounts were distributed, and
d
preserve those books, records, other documents and declarations in accordance with this regulation.
In this regulation the books, records, other documents and declarations a company is required to keep and preserve are referred to as the “relevant records”.
2
The relevant records must be preserved until the end of the day that is the sixth anniversary of the end of the tax year in which the distribution is made to which the relevant records relate.
3
Subject to paragraph (4), the duty under paragraphs (1) and (2) to preserve relevant records may be discharged —
a
by preserving them in any form and by any means, or
b
by preserving the information contained in them in any form and by any means.
4
Paragraph (3) does not apply in the case of any kind of record or document to which paragraph 22(3) of Schedule 18 to the Finance Act 1998 (preservation of information etc ) applies.
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
21st July 2009


text:
Citation and Commencement
1
This Order may be cited as the Immigration (Passenger Transit Visa) (Amendment) (No. 2) Order 2009.
2
1
Subject to paragraph (2) this Order comes into force on 18th May 2009.
2
Article 3(3)(b) to (d) comes into force on 1st July 2009.
Amendments to the Immigration (Passenger Transit Visa) Order 2003
3
1
The Immigration (Passenger Transit Visa) Order 2003 shall be amended as follows.
2
In article 2, for paragraph (3A) substitute —
3A
This paragraph applies to a person who holds a passport issued by the Republic of Venezuela that does not contain biometric information held in an electronic chip.
.
3
In Schedule 1 —
a
after “Belarus” insert “Bolivia”;
b
after “Lebanon” insert “Lesotho”;
c
after “Somalia” insert “South Africa”; and
d
after “Sudan” insert “Swaziland”.
Phil Woolas
Minister of State
Home Office
21st April 2009


text:
Citation and commencement
1
1
These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 6) 2009 and shall come into force on 5th July 2009.
2
These Regulations shall have effect —
a
for the purposes of the charge to stamp duty, in relation to instruments executed on or after 5th July 2009;
b
for the purposes of the charge to stamp duty reserve tax —
i
in the case of agreements to transfer traded securities which are not conditional, in relation to agreements made on or after 5th July 2009;
ii
in the case of agreements to transfer traded securities which are conditional, in relation to agreements where the condition is satisfied on or after that date.
Interpretation
2
1
In these Regulations —
“clearing participant” means a member of
LCH.Clearnet Limited who as such is permitted by the Rules of LCH.Clearnet Limited or
X-CLEAR who as such is permitted by the Rules of X-CLEAR or
European Multilateral Clearing Facility NV ( EMCF ) who as such is permitted by the Rules of EMCF to clear transactions made on the Facility for a traded security and who may or may not also be a participant in the Facility;
“client” means a person who gives instructions to a non-clearing firm for traded securities to be sold on the Facility;
“LCH.Clearnet Limited” is a company which is a recognised clearing house under the Financial Services and Markets Act 2000 ;
“X-CLEAR” means SIX X-CLEAR AG, a company which is a recognised clearing house under the Financial Services and Markets Act 2000
“EMCF” means European Multilateral Clearing Facility NV, a company which is a recognised clearing house under the Financial Services and Markets Act 2000
“the Facility” means the multilateral trading facility operated by BATS Trading Limited, a company which is authorised to operate a multilateral trading facility for the purposes of Part IV of the Financial Services and Markets Act 2000;
“nominee” means a person whose business is or includes holding traded securities as a nominee for LCH.Clearnet Limited or X-CLEAR or EMCF acting in its capacity as a person providing clearing services in connection with a transaction made on the Facility, or as a nominee for a clearing participant (as the case may be);
“non-clearing firm” means a participant in the Facility other than a clearing participant;
“traded securities” means stocks and shares which are issued or raised by a company but does not include stocks and shares issued by a company not incorporated in the United Kingdom unless —
the stocks and shares are registered in a register kept in the United Kingdom by or on behalf of the company; or
in the case of shares, they are paired, within the meaning of section 99(6A) of the Finance Act 1986 , with shares issued by a company incorporated in the United Kingdom.
Prescription of recognised investment exchanges and recognised clearing houses
3
For the purpose of sections 116 and 117 of the Finance Act 1991 —
a
BATS Trading Limited multilateral trading facility (“the Facility”) is prescribed as a recognised investment exchange; and
b
LCH.Clearnet Limited is prescribed as a recognised clearing house; and
c
SIX X-CLEAR AG is prescribed as a recognised clearing house; and
d
European Multilateral Clearing Facility NV is prescribed as a recognised clearing house.
Prescribed circumstances for the purposes of sections 116 and 117
4
1
In the circumstances prescribed in this regulation, a charge to stamp duty or stamp duty reserve tax shall be treated as not arising.
2
The circumstances prescribed are where, in connection with a transaction made on the Facility conditions A and B are met.
3
Condition A is that traded securities of a particular kind are issued or transferred, or agreed to be issued or transferred, from —
a
a clearing participant or a nominee of a clearing participant to another clearing participant or nominee,
b
a non-clearing firm or its client to a clearing participant or a nominee of a clearing participant,
c
a clearing participant or a nominee of a clearing participant to LCH.Clearnet Limited, X-CLEAR or EMCF, or to a nominee of LCH.Clearnet Limited, X-CLEAR or EMCF,
d
a person other than a clearing participant to LCH.Clearnet Limited, X-CLEAR or EMCF or to a nominee of LCH.Clearnet Limited, X-CLEAR or EMCF as a result of a failure by a clearing participant to fulfil his obligations in respect of the transaction concerned to transfer traded securities to LCH.Clearnet Limited, X-CLEAR or EMCF, or to a nominee of LCH.Clearnet Limited, X-CLEAR or EMCF,
e
LCH.Clearnet Limited, X-CLEAR or EMCF, or a nominee of LCH.Clearnet Limited, X-CLEAR or EMCF to a clearing participant or a nominee of a clearing participant,
f
LCH.Clearnet Limited or a nominee of that clearing house to X-CLEAR or EMCF or a nominee of that clearing house,
g
X-CLEAR or a nominee of that clearing house to LCH.Clearnet Limited or EMCF or a nominee of that clearing house,
h
EMCF or a nominee of that clearing house to LCH.Clearnet Limited or X-CLEAR or a nominee of that clearing house.
4
Condition B is that the person to whom those securities are agreed to be transferred under any of the agreements specified in paragraph (3) (“the relevant agreement”) is required on receipt of those securities to transfer traded securities under a matching agreement to another person or, in the case of an agreement falling within paragraph (3)(d), would have been so required if the failure referred to in that paragraph had not occurred.
5
In this regulation —
a
a “matching agreement” means an agreement under which —
i
the traded securities agreed to be transferred are of the same kind as the traded securities agreed to be transferred under the relevant agreement, and
ii
the number and transfer price of the traded securities agreed to be transferred are identical to the number and transfer price of the traded securities agreed to be transferred under the relevant agreement;
b
references to LCH.Clearnet Limited, X-CLEAR or EMCF are references to that clearing house in its capacity as a person providing clearing services in connection with a transaction made on the Facility;
c
references to a clearing participant are references to a clearing participant in its capacity as such.
Consequential provision
5
1
Traded securities which are the subject of an agreement specified in regulation 4(3) shall be dealt with by a clearing participant who is party to the agreement in a separate designated account, and not otherwise.
2
In paragraph (1) “designated account” means an account designated by LCH.Clearnet Limited, X-CLEAR or EMCF for a clearing participant in connection with the traded securities concerned.
Dave Watts
Tony Cunningham
Two of the Lords Commissioners of Her Majesty’s Treasury
11th June 2009


text:
Citation, commencement and revocation
1
1
This Order may be cited as the Solicitors’ (Non-Contentious Business) Remuneration Order 2009.
2
This Order comes into force on 11th August 2009 and applies to all non-contentious business for which bills are delivered on or after that date.
3
The Solicitors’ (Non-Contentious Business) Remuneration Order 1994 is revoked except in its application to non-contentious business for which bills are delivered before this Order comes into force.
Interpretation
2
In this Order —
“client” means the client of a solicitor;
“costs” means the amount charged in a solicitor’s bill, exclusive of disbursements and value added tax, in respect of non-contentious business;
“entitled person” means a client or an entitled third party;
“entitled third party” means a residuary beneficiary absolutely and immediately (and not contingently) entitled to an inheritance, where a solicitor has charged the estate for his professional costs for acting in the administration of the estate and the only personal representatives are —
solicitors (whether or not acting in a professional capacity);
solicitors acting jointly with partners, managers or employees in a professional capacity;
employees of a solicitor sole practitioner acting in that capacity; or
managers or employees of a recognised body acting in that capacity;
“manager” has the same meaning as in the Legal Services Act 2007 (see section 207 of that Act);
“paid disbursements” means disbursements already paid by the solicitor;
“recognised body” means a body recognised by the Law Society under section 9 of the Administration of Justice Act 1985 ;
“registered European lawyer” means a registered European lawyer within the meaning of the European Communities (Lawyer’s Practice) Regulations 2000 who is registered with the Law Society;
“residuary beneficiary” includes a person entitled to all or part of the residue of an intestate estate; and
“solicitor” includes a registered European lawyer and a recognised body.
Solicitors’ costs
3
A solicitor’s costs must be fair and reasonable having regard to all the circumstances of the case and in particular to —
a
the complexity of the matter or the difficulty or novelty of the questions raised;
b
the skill, labour, specialised knowledge and responsibility involved;
c
the time spent on the business;
d
the number and importance of the documents prepared or considered, without regard to length;
e
the place where and the circumstances in which the business or any part of the business is transacted;
f
the amount or value of any money or property involved;
g
whether any land involved is registered land within the meaning of the Land Registration Act 2002;
h
the importance of the matter to the client; and
i
the approval (express or implied) of the entitled person or the express approval of the testator to —
i
the solicitor undertaking all or any part of the work giving rise to the costs; or
ii
the amount of the costs.
Security for costs
4
A solicitor may take from his client security for the payment of any costs, including the amount of any interest to which the solicitor may become entitled under article 5.
Interest
5
1
A solicitor may charge interest on the unpaid amount of his costs plus any paid disbursements and value added tax, subject to the remainder of this article.
2
Where an entitlement to interest arises under paragraph (1), and subject to any agreement made between a solicitor and client, the period for which interest may be charged runs from one month after the date of delivery of a bill.
3
Subject to any agreement made between a solicitor and client, the rate of interest must not exceed the rate for the time being payable on judgment debts.
4
Interest charged under this article must be calculated, where applicable, by reference to —
a
the amount specified in a determination of costs by the Law Society under Schedule 1A to the Solicitors Act 1974;
b
the amount ascertained on taxation if an application has been made for the bill to be taxed.
Judge, C.J.
Sir Anthony Clarke, M.R.
Paul Marsh
John Perry
Peter Collis
Jack Straw
Lord Chancellor
16 th July 2009


text:
Citation and commencement
1
This Order may be cited as the Value Added Tax (Refund of Tax to Charter Trustees and Conservators) Order 2009 and shall come into force —
a
for the purposes of articles 1 and 2 on 1st June 2009, and
b
for all other purposes on 1st April 2010.
Charter Trustees
2
The following bodies are specified for the purposes of section 33 of the Value Added Tax Act 1994 —
a
the Charter Trustees for the City of Chester,
b
the Charter Trustees for Crewe,
c
the Charter Trustees for the City of Durham,
d
the Charter Trustees for Ellesmere Port, and
e
the Charter Trustees for Macclesfield.
Wimbledon and Putney Commons Conservators
3
The Wimbledon and Putney Commons Conservators are specified for the purposes of section 33 of the Value Added Tax Act 1994.
Tony Cunningham
Bob Blizzard
Two of the Lords Commissioners of Her Majesty’s Treasury
7th May 2009


text:
The Lord Chancellor makes the following Rules —
in exercise of the powers conferred by section 411 and 412 of that Act,
with the concurrence of the Secretary of State, and
with the concurrence of the Chancellor of the High Court (by authority of the Lord Chief Justice under section 411(7) and 412(6) of that Act) in relation to those Rules which affect court procedure.
Citation and commencement
1
These Rules may be cited as the Insolvency (Amendment) (No. 2) Rules 2009 and come into force on 1st October 2009.
Transitional provisions
2
1
The amendments to the Insolvency Rules 1986 made by these Rules apply as follows.
2
They apply where, in a company voluntary arrangement, a moratorium comes into force in relation to a company on or after 1st October 2009.
3
They apply where a company enters administration on or after 1st October 2009, except where —
a
it enters administration by virtue of an administration order under paragraph 10 of Schedule B1 to the 1986 Act on an application made before 1st October 2009;
b
the administration is immediately preceded by a voluntary liquidation in respect of which the resolution to wind up was passed before 1st October 2009, or
c
the administration is immediately preceded by a liquidation on the making of a winding-up order on a petition which was presented before 1st October 2009.
4
They apply where, in a receivership, a receiver or manager is appointed in respect of a company on or after 1st October 2009.
5
They apply where a company goes into liquidation upon the passing on or after 1st October 2009 of a resolution to wind up.
6
They apply where a company goes into voluntary liquidation under paragraph 83 of Schedule B1 to the 1986 Act, except where the preceding administration —
a
commenced before 1st October 2009, or
b
is an administration which commenced by virtue of an administration order under paragraph 10 of Schedule B1 to the 1986 Act on an application which was made before 1st October 2009.
7
They apply where a company goes into liquidation on the making of a winding-up order on a petition presented on or after 1st October 2009, except where the liquidation is immediately preceded by —
a
an administration under paragraph 10 of Schedule B1 to the 1986 Act where the administration order was made on an application made before 1st October 2009;
b
an administration in respect of which the appointment of an administrator under paragraph 14 or 22 of Schedule B1 to the 1986 Act took effect before 1st October 2009, or
c
a voluntary liquidation in respect of which the resolution to wind up was passed before 1st October 2009.
8
In this Rule, “the 1986 Act” means the Insolvency Act 1986.
Amendments to the Insolvency Rules 1986
3
Subject to Rule 2, the Insolvency Rules 1986 are amended as follows.
Amendment of Rule 0.2
4
1
Rule 0.2(1) (construction and interpretation) is amended as follows.
2
In paragraph (1), for “the Companies Act 1985”, substitute “the Companies Act 2006”.
Amendment to Rule 1.22A
5
1
Rule 1.22A (notice of order made under section 4A(6)) is amended as follows.
2
In paragraph (5), for “an office copy”, substitute “a copy”.
Amendment to Rule 1.41
6
1
Rule 1.41 (notice of extension of moratorium) is amended as follows.
2
In paragraph (2), for “an office copy”, substitute “a copy”.
Amendment to Rule 2.49
7
1
Rule 2.49 (venue and conduct of company meeting) is amended as follows.
2
In paragraph (5), omit “of association”.
Amendments to Rules 2.51, 2.55, 3.17, 3.21, 4.153, 4.159, 8.7 and 12.4A
8
1
Rules 2.51(2) (formalities of establishment), 2.55(2) (committee-members’ representatives), 3.17(2) (formalities of establishment), 3.21(2) (committee-members’ representatives), 4.153(3) (formalities of establishment), 4.159(2) (committee-members’ representatives), 8.7(1) (company representation) and 12.4A(3) (quorum at meeting of creditors or contributories) are amended as follows.
2
For “section 375”, where it occurs, substitute “section 323”.
Amendment of Rule 3.35
9
1
Rule 3.35 (vacation of office) is amended as follows.
2
In paragraph (2), for “section 405(2)”, substitute “section 871(2)”.
Amendment of Rule 3.38
10
1
Rule 3.38 (preservation of certificate with company’s records) is amended as follows.
2
In paragraph (1), for “section 222”, substitute “sections 388 and 389”.
Amendment of Rule 4.2
11
1
Rule 4.2 (winding up by the court: the various forms of petition) is amended as follows.
2
In paragraph (1), in the second indent referring to paragraph (b) of section 122(1), for “section 117”, substitute “section 761”.
Amendment of Rule 4.8
12
1
Rule 4.8 (service of petition) is amended as follows.
2
In paragraph (2) —
a
in subparagraph (a), for “section 10”, substitute “section 9”; and
b
in subparagraph (b), for “section 287”, substitute “section 87”.
3
In paragraph (5), for “oversea”, substitute “overseas” and for “section 695”, substitute “section 1139(2)”.
Amendment of Rule 4.11
13
1
Rule 4.11 (advertisement of petition) is amended as follows.
2
In paragraph (5)(a)(ii), for “oversea”, substitute “overseas”.
Amendment of Rule 4.230
14
1
Rule 4.230 (prohibited names - third excepted case) is amended as follows.
2
In paragraph (b), for “section 252(5)”, substitute “section 1169(1), (2) and (3)(a)”.
Amendment of Rule 5A.24
15
1
Rule 5A.24 (application for leave) is amended as follows.
2
In paragraph (4), for “section 13”, substitute “section 15”.
Amendment of Rule 6.203
16
1
Rule 6.203 (application for leave) is amended as follows.
2
In paragraph (4), for “section 13”, substitute “section 15”.
Amendment to Schedule 4 – forms
17
In the forms in Schedule 4 listed below, the contents are amended as follows —
a
in Form 2.1B, for “the Companies Act 19”, substitute “the Companies Act 19__ or 2006”;
b
in Form 3.8, for “An office copy”, substitute “A copy”;
c
in Form 4.2 —
i
for “the Companies Act 19”, substitute “the Companies Act 19__ or 2006”; and
ii
for “memorandum of association of the company”, substitute “the company’s articles”;
d
in Form 4.5, for “oversea” in each place where it occurs, substitute “overseas”;
e
in Form 4.14 —
i
for “the Companies Act 19”, substitute “the Companies Act 19__ or 2006”; and
ii
for “memorandum of association of the company”, substitute “the company’s articles”;
f
in Form 7.8, after “236” where it occurs, insert “, 251N”;
g
in Form 7.9, after “236,” where it occurs, insert “251N,”, and
h
in Form 9.1, after “236” where it occurs, insert “, 251N”.
Signed by authority of the Lord Chancellor
Bach
Parliamentary Under Secretary of State,
3rd September 2009
Ministry of Justice
I concur, by the authority of the Lord Chief Justice
The Rt Hon Sir Andrew Morritt
Chancellor of the High Court
7th September 2009
I concur, on behalf of the Secretary of State
Ian Lucas
Minister for Business and Regulatory Reform,
Department for Business, Innovation and Skills
8th September 2009


text:
Title and commencement
1
These Regulations may be cited as the Common Agricultural Policy Single Payment and Support Schemes (Integrated Administration and Control System) Regulations 2009 and come into force on 1st January 2010.
Interpretation
2
1
In these Regulations —
“authorised person” means any person who is authorised by the competent authority, either generally or specifically, to act in relation to matters arising under these Regulations.
“Commission Regulation 1122/2009” means Commission Regulation ( EC ) No 1122/2009 laying down detailed rules for the implementation of Council Regulation (EC) No 73/2009 as regards cross-compliance, modulation and the integrated administration and control system, under the direct support schemes for farmers provided for that Regulation, as well as for the implementation of Council Regulation (EC) No 1234/2007 as regards cross-compliance under the support scheme provided for the wine sector ;
“the Council Regulation” means Council Regulation (EC) No 73/2009 establishing common rules for direct support schemes for farmers under the common agricultural policy and establishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005 , (EC) No 247/2006 , (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003 ;
“farmer” has the meaning given in Article 2(a) of the Council Regulation;
“single application” has the meaning given in Article 2(11) of Commission Regulation 1122/2009; and
“specified payment” means any payment under any one or more of the support schemes established under Titles III and IV of the Council Regulation.
2
Other expressions used in these Regulations are construed in accordance with the Council Regulation and Commission Regulation 1122/2009.
Competent authority
3
1
For the purposes of these Regulations the competent authorities are —
a
in England, the Secretary of State;
b
in Scotland, the Scottish Ministers;
c
in Wales, the Welsh Ministers; and
d
in Northern Ireland, the Department of Agriculture and Rural Development.
2
A competent authority will —
a
determine a single application for a direct payment, submitted in respect of a holding; and
b
remain the competent authority in relation to the single application in question.
3
Where a holding is situated in more than one territory at the last date that the single application may be submitted, as specified in regulation 5, the competent authority is the competent authority for the territory in which the greater part of the holding is situated.
4
But a farmer who has a holding situated in more than one territory at the last date that the single application may be submitted, may submit their application to the competent authority who determined the farmer’s most recent single application in accordance with these Regulations or the Common Agricultural Policy Single Payment and Support Schemes (Integrated Administration and Control System) Regulations 2005 .
5
In this regulation —
a
“direct payment” has the meaning given in Article 2(d) of the Council Regulation;
b
“holding” has the meaning given in Article 2(b) of the Council Regulation; and
c
“territory” means England, Scotland, Wales or Northern Ireland.
Designated coordinating authority
4
The competent authorities acting jointly are the designated authority responsible for coordinating checks referred to in Article 20 of the Council Regulation.
Applications
5
1
For the purposes of Article 11(2) of Commission Regulation 1122/2009, the last day the single application for any support scheme may be submitted to the competent authority is 15th May or, if 15th May is a Saturday, Sunday, Bank Holiday or a public holiday, the next working day.
2
In this regulation —
a
“Bank Holiday” means a day specified in Schedule 1 to the Banking and Financial Dealings Act 1971 ; and
b
“working day” means a day which is not a Saturday, Sunday, Bank Holiday or other public holiday.
Minimum size of agricultural area
6
The minimum size of an agricultural parcel in respect of which the single application may be made for the purposes of Article 13(9) of Commission Regulation 1122/2009, is 0.1 hectare.
Interest
7
1
Interest must be charged in respect of each day of the period referred to in Article 80(2) of Commission Regulation 1122/2009.
2
For the purposes of Article 80(2) of Commission Regulation 1122/2009, the rate of interest applicable on any day is one percentage point above the sterling three month London interbank offered rate on that day ( LIBOR ).
Recovery of payments
8
1
Where a farmer is liable to repay all or part of a specified payment in accordance with Article 80 of Commission Regulation 1122/2009, the amount of the repayment, together with the interest on that amount calculated in accordance with regulation 7, is recoverable as a debt.
2
In any legal proceedings brought pursuant to paragraph (1), a certificate of the relevant competent authority which —
a
sets out the LIBOR applicable during a specified period; and
b
includes a statement that the Bank of England or the coordinating body notified the relevant competent authority of that rate for that period,
is evidence of the rate applicable during that period.
3
In this regulation “the coordinating body” means the coordinating body referred to in Article 4(1) of Council Regulation (EC) No 1258/1999 on the financing of the common agricultural policy .
Powers of authorised persons
9
1
An authorised person acting on behalf of a competent authority may exercise any of the powers specified in this regulation for the purpose of enforcing the Council Regulation and Commission Regulation 1122/2009.
2
That person, on producing, if so required, some duly authenticated document showing their authority, may at all reasonable hours enter any land, or any building other than a building or part of a building used exclusively as a dwelling.
3
That person may —
a
carry out any inquiries, checks, examinations, measurements and tests;
b
take samples;
c
inspect all or any part of the land whether it is farmed or is withdrawn from agricultural production;
d
inspect any crops or livestock;
e
mark any animal or other thing for identification purposes;
f
have access to, inspect and copy any documents or records (in whatever form they are held) in relation to activities covered by these Regulations or remove such documents or records to enable them to be copied or retained as evidence;
g
have access to, inspect and check the operation of, any computer and any associated apparatus or material which is or has been in use in connection with the documents or records; and for this purpose require any person having charge of, or otherwise concerned with the operation of, the computer, apparatus or material to afford such assistance as the authorised person may reasonably require and, where a document or record is kept by means of a computer, require the document or record to be produced in a form in which it can be taken away;
h
take a photograph of anything on the land; and
i
remove anything reasonably believed to be evidence of any non-compliance.
4
An authorised person entering any premises by virtue of this regulation may be accompanied by —
a
such other persons as are necessary; and
b
any representative of the European Commission acting for the purposes of the Council Regulation or the Commission Regulation 1122/2009.
5
An authorised person who enters any unoccupied premises must leave them as effectively secured as they were before entry.
6
An authorised person who enters any land under a power under other legislation may exercise any of the powers specified in this regulation for the purposes of enforcing these Regulations.
Offences and penalties
10
1
Any person who —
a
intentionally obstructs any person acting in the execution of these Regulations;
b
without reasonable cause, proof of which lies with that person, fails to give to any person acting in the execution of these Regulations any assistance or information that that person may reasonably require under these Regulations;
c
furnishes to any person acting in the execution of these Regulations any information knowing it to be false or misleading; or
d
fails to produce a record when required to do so to any person acting in the execution of these Regulations,
is guilty of an offence and is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
2
But if the offence contained in paragraph (1), is committed by a person for the purpose of obtaining for that person’s own benefit or for the benefit of any other person, the whole or part of a specified payment that person is liable —
a
on summary conviction, to a fine not exceeding level 5 on the standard scale or to imprisonment for a term not exceeding three months, or both; or
b
on conviction on indictment, to a fine, or to imprisonment for a term not exceeding two years, or both.
3
Subject to paragraph (4), for an offence under paragraph (1), proceedings must be brought in England, Wales and Northern Ireland, and commenced in Scotland, within the period of six months from the date on which evidence sufficient in the opinion of the prosecutor to justify proceedings came to the prosecutor’s knowledge.
4
No proceedings for an offence under paragraph (1) may begin, more than 2 years after the date of the commission of the offence.
5
For the purposes of this regulation, a certificate signed by or on behalf of the prosecutor and stating the date on which evidence sufficient, in the opinion of the prosecutor, to justify the proceedings came to their knowledge is conclusive of that fact.
6
A certificate containing the information detailed in paragraph (5) and purporting to be so signed is deemed to be so signed unless the contrary is proved.
7
In relation to proceedings in Scotland, subsection (3) of section 136 of the Criminal Procedure (Scotland) Act 1995 (time limit for certain offences) applies for the purposes of this regulation as it applies for the purposes of that section.
Liability of Directors etc.
11
1
If an offence under these Regulations committed by a body corporate is proved —
a
to have been committed with the consent or connivance of an officer, or
b
to be attributable to any neglect on the part of an officer,
the officer, as well as the body corporate, is guilty of the offence and liable to be proceeded against and punished accordingly.
2
In paragraph (1) “officer”, in relation to a body corporate, means —
a
a director, manager, secretary or other similar officer of the body, or
b
a person purporting to act in any such capacity.
3
If the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts and omissions of a member in connection with the member’s functions of management as it applies to an officer of a body corporate.
Offences by partnerships and unincorporated associations
12
1
Proceedings for an offence under these Regulations alleged to have been committed by a partnership or an unincorporated association may be brought against the partnership or association in the name of the partnership or association.
2
For the purposes of such proceedings —
a
rules of court relating to the service of documents have effect as if the partnership or unincorporated association were a body corporate, and
b
the following provisions apply as they apply in relation to a body corporate —
i
section 33 of the Criminal Justice Act 1925 and Schedule 3 to the Magistrates’ Courts Act 1980 ,
ii
sections 70 and 143 of the Criminal Procedure (Scotland) Act 1995,
iii
section 18 of the Criminal Justice Act (Northern Ireland) 1945 and Schedule 4 to the Magistrates’ Courts (Northern Ireland) Order 1981 .
3
A fine imposed on a partnership or unincorporated association on its conviction of an offence under these Regulations is to be paid out of the funds of the partnership or association.
4
If an offence under these Regulations committed by a partnership is proved —
a
to have been committed with the consent or connivance of a partner, or
b
to be attributable to any neglect on the part of a partner,
the partner, as well as the partnership, is guilty of the offence and liable to be proceeded against and punished accordingly.
5
In paragraph (4) “partner” includes a person purporting to act as a partner.
6
If an offence under these Regulations committed by an unincorporated association (other than a partnership) is proved —
a
to have been committed with the consent or connivance of an officer of the association, or
b
to be attributable to any neglect on the part of such an officer,
the officer, as well as the association, is guilty of the offence and liable to be proceeded against and punished accordingly.
7
In paragraph (6) “officer”, in relation to an unincorporated association, means —
a
an officer of the association or a member of its governing body, or
b
person purporting to act in such a capacity.
8
Where a body corporate is guilty of an offence under these Regulations, and that offence is proved to have been committed with the consent or connivance of, or to have been attributable to any neglect on the part of —
a
any director, manager, secretary or other similar person of the body corporate, or
b
any person who was purporting to act in any such capacity,
they, as well as the body corporate, will be guilty of the offence and will be liable to be proceeded against and punished accordingly.
9
For the purposes of paragraph (4) above, “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.
10
If an offence under these Regulations committed by a Scottish partnership is proved —
a
to have been committed with the consent or connivance of a partner, or
b
to be attributable to any neglect on the part of a partner,
the partner, as well as the partnership, is guilty of the offence and liable to be proceeded against and punished accordingly.
11
In this regulation a “Scottish partnership” means a partnership constituted under Scots Law.
Agency arrangements
13
1
A competent authority may make an arrangement with another competent authority, for any of its Integrated Administration and Control System (“ IACS ”) functions, established under the Council Regulation for certain direct support schemes, to be exercised by that other competent authority as its agent.
2
Such an arrangement must be in writing and be signed by or on behalf of the competent authorities concerned and may be subject to such conditions (including conditions as to the cost) as may be agreed.
3
In this regulation “IACS functions” means any function of the competent authority in question in relation to any of the support schemes established in the United Kingdom under Titles III and IV of the Council Regulation.
Set off
14
A competent authority, whether acting as principal or as an agent for another competent authority, may set off a debt due in accordance with regulation 8, against any specified payment due to the farmer.
Revocations and savings
15
1
The Common Agricultural Policy Single Payment and Support Schemes (Integrated Administration and Control System) Regulations 2005 are revoked.
2
But those Regulations continue to apply in relation to a single application made before the coming into force of these Regulations.
3
Any appointment of an authorised person by a competent authority for the purposes of the Common Agricultural Policy Single Payment and Support Schemes (Integrated Administration and Control System) Regulations 2005, having effect immediately before the coming into force of these Regulations will continue to have effect as if it were an appointment of that person as an authorised person by that competent authority for the purposes of these Regulations.
Jim Fitzpatrick
Minister of State
Department for Environment, Food and Rural Affairs
9th December 2009


text:
Citation and commencement
1
1
These Regulations may be cited as the Data Retention (EC Directive) Regulations 2009.
2
These Regulations come into force on 6 th April 2009.
Interpretation
2
In these Regulations —
a
“ cell ID ” means the identity or location of the cell from which a mobile telephony call started or in which it finished;
b
“communications data” means traffic data and location data and the related data necessary to identify the subscriber or user;
c
“the Data Retention Directive” means Directive 2006/24/EC of the European Parliament and of the Council of 15 March 2006 on the retention of data generated or processed in connection with the provision of publicly available electronic communications services or of public communications networks and amending Directive 2002/58/EC ;
d
“location data” means data processed in an electronic communications network indicating the geographical position of the terminal equipment of a user of a public electronic communications service, including data relating to —
i
the latitude, longitude or altitude of the terminal equipment,
ii
the direction of travel of the user, or
iii
the time the location information was recorded;
e
“public communications provider” means —
i
a provider of a public electronic communications network, or
ii
a provider of a public electronic communications service;
and “public electronic communications network” and “public electronic communications service” have the meaning given in section 151 of the Communications Act 2003 ;
f
“telephone service” means calls (including voice, voicemail and conference and data calls), supplementary services (including call forwarding and call transfer) and messaging and multi-media services (including short message services, enhanced media services and multi-media services);
g
“traffic data” means data processed for the purpose of the conveyance of a communication on an electronic communications network or for the billing in respect of that communication and includes data relating to the routing, duration or time of a communication;
h
“ user ID ” means a unique identifier allocated to persons when they subscribe to or register with an internet access service or internet communications service.
Communications data to which these Regulations apply
3
These Regulations apply to communications data if, or to the extent that, the data are generated or processed in the United Kingdom by public communications providers in the process of supplying the communications services concerned.
Obligation to retain communications data
4
1
It is the duty of a public communications provider to retain the communications data specified in the following provisions of the Schedule to these Regulations —
a
Part 1 (fixed network telephony);
b
Part 2 (mobile telephony);
c
Part 3 (internet access, internet e-mail or internet telephony).
2
The obligation extends to data relating to unsuccessful call attempts that —
a
in the case of telephony data, are stored in the United Kingdom, or
b
in the case of internet data, are logged in the United Kingdom.
3
An “unsuccessful call attempt” means a communication where a telephone call has been successfully connected but not answered or there has been a network management intervention.
4
The obligation does not extend to unconnected calls.
5
No data revealing the content of a communication is to be retained in pursuance of these Regulations.
The retention period
5
The data specified in the Schedule to these Regulations must be retained by the public communications provider for a period of 12 months from the date of the communication in question.
Data protection and data security
6
1
Public communications providers must observe the following principles with respect to data retained in accordance with these Regulations —
a
the retained data must be of the same quality and subject to the same security and protection as those data on the public electronic communications network;
b
the data must be subject to appropriate technical and organisational measures to protect the data against accidental or unlawful destruction, accidental loss or alteration, or unauthorised or unlawful storage, processing, access or disclosure;
c
the data must be subject to appropriate technical and organisational measures to ensure that they can be accessed by specially authorised personnel only;
d
except in the case of data lawfully accessed and preserved, the data retained solely in accordance with these Regulations must be destroyed at the end of the retention period.
2
It is the duty of the Information Commissioner, as the Supervisory Authority designated for the purposes of Article 9 of the Data Retention Directive, to monitor the application of the provisions of these Regulations with respect to the security of stored data.
3
As regards the destruction of data at the end of the retention period —
a
the duty of a public communications provider is to delete the data in such a way as to make access to the data impossible; and
b
it is sufficient for a public communications provider to make arrangements for the operation of so deleting data to take place at such monthly or shorter intervals as appear to the provider to be convenient.
Access to retained data
7
Access to data retained in accordance with these Regulations may be obtained only —
a
in specific cases, and
b
in circumstances in which disclosure of the data is permitted or required by law.
Storage requirements for retained data
8
The data retained in pursuance of these Regulations must be retained in such a way that it can be transmitted without undue delay in response to requests.
Statistics
9
1
A public communications provider must provide the Secretary of State, as soon as practicable after 31st March in any year, with the following information in respect of the period of twelve months ending with that date.
2
The information required is —
a
the number of occasions when data retained in accordance with these Regulations have been disclosed in response to a request;
b
the time elapsed between the date on which the data were retained and the date on which transmission of the data was requested;
c
the number of occasions when a request for lawfully disclosable data retained in accordance with these Regulations could not be met.
3
The Secretary of State may, by notice given in writing to a public communications provider, vary the date specified in paragraph (1).
4
The notice may contain such transitional provision as appears to the Secretary of State to be necessary in consequence of the variation.
Data retained by another communications provider
10
1
These Regulations do not apply to a public communications provider unless the provider is given a notice in writing by the Secretary of State in accordance with this regulation.
2
The Secretary of State must give a written notice to a public communications provider under paragraph (1) unless the communications data concerned are retained in the United Kingdom in accordance with these Regulations by another public communications provider.
3
Any such notice must specify —
a
the public communications provider, or category of public communications providers, to whom it is given, and
b
the extent to which, and the date from which, the provisions of these Regulations are to apply.
4
The notice must be given or published in a manner the Secretary of State considers appropriate for bringing it to the attention of the public communications provider, or the category of providers, to whom it given.
5
It is the duty of a public communications provider to whom a notice is given under this regulation to comply with it.
6
That duty is enforceable by civil proceedings by the Secretary of State for an injunction, or for specific performance of a statutory duty under section 45 of the Court of Session Act 1988 , or for any other appropriate relief.
Reimbursement of expenses of compliance
11
1
The Secretary of State may reimburse any expenses incurred by a public communications provider in complying with the provisions of these Regulations.
2
Reimbursement may be conditional on the expenses having been notified to the Secretary of State and agreed in advance.
3
The Secretary of State may require a public communications provider to comply with any audit that may be reasonably required to monitor a claim for reimbursement.
Revocation
12
1
The Data Retention (EC Directive) Regulations 2007 , which are superseded by these Regulations, are revoked.
2
Anything done under or for the purposes of those Regulations that could have been done under or for the purposes of the corresponding provision of these Regulations (if it had been in force at the time) shall be treated on and after these Regulations come into force as if it had been done under or for the purposes of that corresponding provision.
Vernon Coaker
Minister of State
Home Office
2nd April 2009


text:
Citation, commencement and effect
1
1
This Order may be cited as the Value Added Tax (Buildings and Land) Order 2009 and comes into force on 1st August 2009.
2
This Order has effect in relation to supplies made on or after 1st August 2009.
Amendment of Schedule 10 to the Value Added Tax Act 1994
2
Schedule 10 to the Value Added Tax Act 1994 is amended as follows.
3
In paragraph 3(4)(a) (meaning of “relevant associate”), for everything from “and” to the end, substitute —
,
aa
where the body corporate has disposed of such an interest, it is not the case that a supply for the purposes of the charge to VAT in respect of the disposal —
i
is yet to take place, or
ii
would be yet to take place if one or more conditions (such as the happening of an event or the doing of an act) were to be met,
.
4
In paragraph 21 (real estate elections: elections to opt to tax land subsequently acquired), after sub-paragraph (12) insert —
13
For the purposes of this paragraph, the time at which a relevant interest in any building or land is acquired is —
a
the time at which a supply is treated as taking place for the purposes of the charge to VAT in respect of the acquisition, or
b
if there is more than one such time, the earliest of them.
14
For the purposes of sub-paragraph (13)(a), any order under section 5(3)(c) that would otherwise have the effect that the acquisition in question is to be treated as neither a supply of goods nor a supply of services is to be disregarded.
.
5
1
Paragraph 25 (revocation of an option: lapse of more than 20 years since option had effect) is amended as follows.
2
In sub-paragraph (6)(b), for “as they” substitute “or time as they may”.
3
In sub-paragraph (7), after “day” insert “or time”.
4
For sub-paragraph (8) substitute —
8
The Commissioners may specify a day or time under sub-paragraph (6)(b) by reference to the happening of an event or the meeting of a condition.
.
6
For paragraph 26 (revocation of an option under paragraph 22(2) or (3) or 24: anti-avoidance) substitute —
26
1
Sub-paragraphs (2) and (3) of paragraph 22 (revocation of option to tax where a real estate election is made) do not apply if condition A or B is met.
2
Paragraph 24 (lapse of option to tax) does not apply if condition A, B or C is met.
3
Condition A is that —
a
the opter, or a relevant associate of the opter, disposes of a relevant interest in the building or land before the relevant time, and
b
at the relevant time, a supply for the purposes of the charge to VAT in respect of the disposal —
i
is yet to take place, or
ii
would be yet to take place if one or more conditions (such as the happening of an event or the doing of an act) were to be met.
4
Condition B is that —
a
the opter is a body corporate that was, at any time before the relevant time, treated under sections 43A to 43D as a member of a group (“the group”), and
b
before the relevant time, a relevant associate of the opter in relation to the building or land ceased to be treated under those sections as a member of the group without at the same time meeting the conditions in sub-paragraph (5).
5
A person (“A”) meets the conditions in this sub-paragraph if —
a
A has no relevant interest in the building or land,
b
where A has disposed of such an interest, it is not the case that a supply for the purposes of the charge to VAT in respect of the disposal —
i
is yet to take place, or
ii
would be yet to take place if one or more conditions (such as the happening of an event or the doing of an act) were to be met, and
c
A is not connected with any person who has a relevant interest in the building or land where that person is the opter or another relevant associate of the opter.
6
Condition C is that the opter is a body corporate and, at the relevant time, a relevant associate of the opter in relation to the building or land —
a
is treated under sections 43A to 43D as a member of the same group as the opter, and
b
holds a relevant interest in the building or land or has held such an interest at any time within the previous 6 years.
7
In this paragraph —
“relevant interest in the building or land” means an interest in, right over or license to occupy the building or land (or any part of it);
“the relevant time”, in relation to any option to tax, means the time from which the option would (but for this paragraph) have been treated as revoked as a result of paragraph 22(2) or (3) or 24;
“opter” means the person who exercised the option to tax in question.
.
7
1
Paragraph 27(4) (exclusion of new building from effect of an option) is amended as follows.
2
Before paragraph (a) insert —
za
be given before the end of the period of 30 days beginning with the day on which it is to have effect or such longer period as the Commissioners may in any case allow,
.
3
For paragraph (b) substitute —
b
state the time from which it is to have effect, and
.
8
1
Paragraph 34 (other definitions etc ) is amended as follows.
2
At the end of sub-paragraph (2) insert “; but this is subject to sub-paragraph (2A)”.
3
After that sub-paragraph insert —
2A
For the purposes of this Part of this Schedule, a company is not connected with another company only because both are under the control of —
a
the Crown,
b
a Minister of the Crown,
c
a government department, or
d
a Northern Ireland department.
2B
In sub-paragraph (2A) “company” and “control” have the same meaning as in section 839 of the Taxes Act .
.
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
21st July 2009


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Social Fund Cold Weather Payments (General) Amendment Regulations 2009.
2
They come into force on 1st November 2009.
3
In these Regulations “the principal Regulations ” means the Social Fund Cold Weather Payments (General) Regulations 1988 .
Amendment of the principal Regulations
2
1
The principal Regulations are amended as follows.
2
For Schedule 1 (identification of stations and postcode districts), substitute the Schedule set out in Schedule 1 to these Regulations.
3
For Schedule 2 (specified alternative stations), substitute the Schedule set out in Schedule 2 to these Regulations.
Modification of the principal Regulations in respect of the 2009-10 winter
3
For the purpose of making a payment in respect of a period of cold weather which begins at any time after 31st October 2009 but before 1st April 2010, regulation 3 of the principal Regulations (prescribed amount) is applied as if the reference to £8.50 were to £25.00.
Signed by authority of the Secretary of State for Work and Pensions
Helen Goodman
Parliamentary Under Secretary of State
Department for Work and Pensions
2 October 2009


text:
Citation and commencement
1
These Regulations may be cited as the M42 Motorway (Junctions 7 to 9) (Variable Speed Limits) Regulations 2009 and come into force on 21st July 2009.
Interpretation
2
1
In these Regulations —
“the 1982 Regulations ” means the Motorways Traffic (England and Wales) Regulations 1982 ;
“the 2002 Regulations ” means the Traffic Signs Regulations 2002 ; and
“carriageway”, “hard shoulder”, “motorway” and “verge” have the same meaning as in the 1982 Regulations.
Variable speed limits
3
1
No person shall drive a vehicle on a section of a road which is subject to a variable speed limit at a speed exceeding that indicated by a speed limit sign.
2
A section of a road is subject to a variable speed limit in relation to a vehicle being driven along it if —
a
the road is specified in the Schedule;
b
the vehicle has passed a speed limit sign; and
c
the vehicle has not passed —
i
another speed limit sign indicating a different speed limit; or
ii
a traffic sign which indicates that the national speed limit is in force.
3
In relation to a vehicle, the speed limit indicated to a vehicle by a speed limit sign is the speed shown at the time the vehicle passes the sign, or, if higher, the speed limit shown by the sign ten seconds before the vehicle passed the sign.
4
For the purpose of this regulation a speed limit sign is to be taken as not indicating any speed limit if, ten seconds before the vehicle passed it, the sign had indicated no speed limit or that the national speed limit was in force.
5
In this regulation —
“national speed limit” has the meaning given by regulation 5(2) of the 2002 Regulations;
“road” includes the adjacent hard shoulder and verge;
“speed limit sign”, in relation to a vehicle, means a traffic sign of the type shown in diagram 670 in Schedule 2 to the 2002 Regulations which is —
situated on or near any part of a road specified in the Schedule; and
directed at traffic on the carriageway on which the vehicle is being driven.
Signed by authority of the Secretary of State for Transport
C. D. Mole
Parliamentary Under Secretary of State
Department for Transport
22nd June 2009