text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Income Support (General) (Jobseeker’s Allowance Consequential Amendments) Regulations 1996 and shall come into force on 7th October 1996.
2
Regulations 2 to 32 of these Regulations shall have effect in relation to any particular claimant at the beginning of the first benefit week to commence for that claimant on or after 7th October 1996 which applies in his case.
3
In these Regulations —
the expressions “benefit week” and “claimant” have the same meanings as in the principal Regulations ;
“the principal Regulations” means the Income Support (General) Regulations 1987 .
Amendment of regulation 2 of the principal Regulations
2
In regulation 2 of the principal Regulations (interpretation) —
a
after the definition of “attendance allowance” there shall be inserted the following definition —
“the benefit Acts ” means the Contributions and Benefits Act and the Jobseekers Act 1995; ;
b
the definition of “registered person” shall be omitted.
Amendment of regulation 3A of the principal Regulations
3
In regulation 3A of the principal Regulations (permitted period) —
a
in paragraph (1)(a) the words “subject to paragraph (2),” shall be omitted; and
b
paragraphs (2) and (3) shall be omitted.
Insertion of regulation 4ZA in the principal Regulations
4
In Part II of the principal Regulations (conditions of entitlement) there shall be inserted at the beginning the following regulation —
Prescribed categories of person
4ZA
1
Subject to the following provisions of this regulation, a person to whom any paragraph of Schedule 1B applies falls within a prescribed category of person for the purposes of section 124(1)(e) of the Contributions and Benefits Act (entitlement to income support).
2
Paragraph (1) does not apply to a student during the period of study.
3
A student during the period of study falls within a prescribed category of person for the purposes of section 124(1)(e) of the Contributions and Benefits Act only if —
a
regulation 70(3)(a) applies to him; or
b
paragraph 1, 2, 10, 11, 12, or 18 of Schedule 1B applies to him; or
c
any other paragraph of Schedule 1B applies to him and he has a partner who is also a student, and either he or his partner is treated as responsible for a child or young person, but this provision shall apply only for the period of the summer vacation appropriate to his course.
.
Amendment of regulation 4 of the principal Regulations
5
1
Regulation 4(2) of the principal Regulations (temporary absence from Great Britain) shall be amended in accordance with the following provisions of this regulation.
2
For heads (i) and (ii) of sub-paragraph (c) there shall be substituted the following heads —
i
the claimant falls within one or more of the prescribed categories of person listed in Schedule 1B other than paragraphs 7, 15, 20, 21, 24, 25, 26 or 27 of that Schedule; or
ii
the claimant falls within paragraph 7 of Schedule 1B (persons incapable of work) and his absence from Great Britain is for the sole purpose of receiving treatment from an appropriately qualified person for the incapacity by reason of which he satisfies the conditions of that paragraph; or.
3
In head (v) for the words “paragraph 5 of Schedule 1” there shall be substituted the words “paragraph 7 of Schedule 1B”.
Amendment of regulation 6 of the principal Regulations
6
In regulation 6 of the principal Regulations (persons not treated as engaged in remunerative work) for paragraph (f) there shall be substituted the following paragraph —
f
he is a person to whom paragraph 4 of Schedule 1B applies;
.
Amendment of regulation 13 of the principal Regulations
7
In regulation 13(2) of the principal Regulations (circumstances in which persons in relevant education are to be entitled to income support) —
a
sub-paragraphs (f) and (g) shall be omitted; and
b
for sub-paragraph (h) there shall be substituted the following sub-paragraph —
h
is a person to whom paragraph 18 of Schedule 1B (refugees) applies.
.
Amendment of regulation 16 of the principal Regulations
8
1
Regulation 16 of the principal Regulations (circumstances in which a person is to be treated as being or not being a member of the household) shall be amended in accordance with the following provisions of this regulation.
2
In sub-paragraphs (a)(i), (aa)(i) and (b)(i) of paragraph (5) there shall be added at the beginning the words “subject to paragraph (5A),”.
3
After paragraph (5) there shall be inserted the following paragraph —
5A
Sub-paragraphs (a)(i), (aa)(i) and (b)(i) of paragraph (5) shall not apply in a case where immediately before the date of claim for income support the claimant was entitled to an income-based jobseeker’s allowance.
.
Amendment of regulation 17 of the principal Regulations
9
In regulation 17(1) of the principal Regulations (applicable amounts) for the words “18 to 22” there shall be substituted the words “18 to 22A”.
Amendment of regulation 18 of the principal Regulations
10
1
Regulation 18 of the principal Regulations (polygamous marriages) shall be amended in accordance with the following provisions of this regulation.
2
In paragraph (1) —
a
for the words “19 to 22” there shall be substituted the words “19 to 22A”; and
b
in sub-paragraph (b) for the words “sub-paragraphs (3)(c)” there shall be substituted the words “sub-paragraphs (3)(d)”.
3
In paragraph (2) for sub-paragraph (b) there shall be substituted the following sub-paragraph —
b
that partner is a person who —
i
had he not been a member of a polygamous marriage would have qualified for income support under regulation 4ZA; or
ii
satisfies the requirements of section 3(1)(f)(iii) of the Jobseekers Act 1995 (prescribed circumstances for persons aged 16 but less than 18); or
iii
is the subject of a direction under section 16 of the Jobseekers Act 1995 (persons under 18: severe hardship).
.
Amendment of regulation 19 of the principal Regulations
11
In regulation 19(1) of the principal Regulations (applicable amounts for persons in residential care and nursing homes) for the words “regulation 22” there shall be substituted the words “regulation 22A”.
Amendment of regulation 21 of the principal Regulations
12
In regulation 21(1) of the principal Regulations (special cases) for the words “regulations 21A and 22” there shall be substituted the words “regulation 22A”.
Addition of regulation 22A of the principal Regulations
13
In Part IV of the principal Regulations (applicable amounts) at the end there shall be added the following regulation —
Reduction in applicable amount where the claimant is appealing against a decision that he is not incapable of work
22A
1
Subject to paragraph (3), where a claimant falls within paragraph 25 of Schedule 1B (persons appealing against a decision that they are not incapable of work under the all work test), and none of the other paragraphs of that Schedule applies to him, his applicable amount shall be reduced by a sum equivalent to 20 per cent. of the following amount —
a
in the case of a person to whom regulation 17 or 18 or paragraphs 6, 9 to 12, 16, 17(c)(i) or (d)(i) of Schedule 7 applies —
i
where he is a single claimant aged less than 18 or a member of a couple or a polygamous marriage where all the members, in either case, are less than 18, the amount specified in paragraph 1(1)(a), (b) or (c), as the case may be, of Schedule 2 (applicable amounts);
ii
where he is a single claimant aged not less than 18 but less than 25 or a member of a couple or a polygamous marriage where one member is aged not less than 18 but less than 25 and the other member, or in the case of a polygamous marriage each other member, is a person under 18 who —
aa
does not qualify for income support under regulation 4ZA, or who would not so qualify if he were to make a claim; and
bb
does not satisfy the requirements of section 3(1)(f)(iii) of the Jobseekers Act 1995 (prescribed circumstances for persons aged 16 but less than 18); and
cc
is not the subject of a direction under section 16 of the Jobseekers Act 1995 (persons under 18: severe hardship),
the amount specified in paragraph 1(1)(d) of that Schedule;
iii
where he is a single claimant aged not less than 25 or a member of a couple or a polygamous marriage (other than a member of a couple or a polygamous marriage to whom head (ii) of this sub-paragraph applies) at least one of whom is aged not less than 18, the amount specified in paragraph 1(1)(e) of that Schedule;
b
in the case of a person to whom regulation 19 applies (applicable amounts for people in residential care and nursing homes), the amount allowed for personal expenses for him specified in paragraph 13 of Schedule 4.
2
A reduction under paragraph (1) shall, if it is not a multiple of 5p, be rounded to the nearest such multiple or, if it is a multiple of 2.5p but not of 5p, to the next lower multiple of 5p.
3
Paragraph (1) shall not apply to a claimant who is appealing against a decision that he is not incapable of work under the all work test where that decision was made on the first application of the test to the claimant, and the claimant was, immediately prior to 13th April 1995, either —
a
in receipt of invalidity pension under Part II of the Contributions and Benefits Act as then in force, or severe disablement allowance; or
b
incapable of work in accordance with paragraph 5 of Schedule 1 as in force on 12th April 1995 and had been so for a continuous period of 28 weeks.
.
Amendment of regulation 23 of the principal Regulations
14
1
Regulation 23(4) of the principal Regulations (calculation of income and capital of members of claimant’s family and of a polygamous marriage) shall be amended in accordance with the following provisions of this regulation.
2
For the words “paragraph 1(3)(b), (e) or (f)” there shall be substituted the words “paragraphs 1(3)(b), (c), (f) or (g)”.
3
In sub-paragraph (a) for the words “paragraph 1(3)(b)” there shall be substituted the words “paragraph 1(3)(c)”.
4
In sub-paragraph (b) for the words “paragraph 1(3)(e) or (f)” there shall be substituted the words “paragraph 1(3)(f) or (g)”.
Amendment of regulation 31 of the principal Regulations
15
In regulation 31(2) of the principal Regulations (date on which income is treated as paid) for the words “unemployment benefit” there shall be substituted the words “jobseeker’s allowance”.
Amendment of regulation 32 of the principal Regulations
16
In regulation 32(4) of the principal Regulations (calculation of weekly amount of income) —
a
in sub-paragraph (a) the words “unemployment benefit” shall be omitted; and
b
in sub-paragraph (b) after the words “income support” there shall be inserted the words “or jobseeker’s allowance”.
Amendment of regulation 42 of the principal Regulations
17
In regulation 42(2) of the principal Regulations (notional income) for sub-paragraph (c) there shall be substituted the following sub-paragraph —
c
jobseeker’s allowance;.
Amendment of regulation 71 of the principal Regulations
18
1
Regulation 71 of the principal Regulations (applicable amounts in urgent cases) shall be amended in accordance with the following provisions of this regulation.
2
In head (i) of paragraph (1)(a), for the words following“(polygamous marriages);” to the end of the head there shall be substituted the words “and where regulation 22A (reduction in applicable amount where the claimant is appealing against a decision that he is not incapable of work) applies, the reference in this head to 90 per cent. of the amount applicable shall be construed as a reference to 90 per cent. of the relevant amount under that regulation reduced by 20 per cent;”.
3
In head (i) of paragraph (1)(b), for the words following“all of them;” to the end of the head there shall be substituted the words “and where regulation 22A (reduction in applicable amount where the claimant is appealing against a decision that he is not incapable of work) applies, the reference in this head to 90 per cent. of the amount shall be construed as a reference to 90 per cent. of the relevant amount under that regulation reduced by 20 per cent;”.
Amendment of regulation 73 of the principal Regulations
19
In regulation 73(3) of the principal Regulations (amount of income support payable for part weeks) for the words “unemployment benefit” there shall be substituted the words “jobseeker’s allowance”.
Amendment of regulation 75 of the principal Regulations
20
In paragraphs (b), (e) and (f) of regulation 75 of the principal Regulations (modifications in the calculation of income) for the words “unemployment benefit” in each place where they occur there shall be substituted the words “jobseeker’s allowance”.
Amendment of regulation 76 of the principal Regulations
21
In regulation 76(a) of the principal Regulations (reduction in certain cases) for the words from the beginning of the paragraph to “applies” there shall be substituted the words “in the case of a claimant to whom regulation 22A (reduction in applicable amount where the claimant is appealing against a decision that he is not incapable of work) applies”.
Insertion of Schedule 1B in the principal Regulations
22
Immediately before Schedule 2 to the principal Regulations (applicable amounts) there shall be inserted as Schedule 1B the Schedule set out in Schedule 1 to these Regulations.
Amendment of Schedule 2 to the principal Regulations
23
Schedule 2 to the principal Regulations (applicable amounts) shall be amended in accordance with the provisions of Schedule 2 to these Regulations.
Amendment of Schedule 3 to the principal Regulations
24
1
Schedule 3 to the principal Regulations (housing costs) shall be amended in accordance with the following provisions of this regulation.
2
For head (a) of paragraph 8(2) (new housing costs) there shall be substituted the following head —
a
is a person to whom paragraph 4 or 5 of Schedule 1B (persons caring for another person) applies;
.
3
In paragraph 14 (linking rule) —
a
in sub-paragraph (5)(a) after the words “unemployment benefit,” there shall be inserted the words “a contribution-based jobseeker’s allowance,”;
b
in sub-paragraph (5A) for the words“paragraph 4 of Schedule 1 applies (persons with caring responsibilities not required to be available for employment)” there shall be substituted the words “paragraph 4 or 5 of Schedule 1B (persons caring for another person) applies”; and
c
in sub-paragraph (5B) for head (b) there shall be substituted the following head —
b
is a student, other than one who would qualify for income support under regulation 4ZA(3) (prescribed categories of person);
.
Amendment of Schedules 3A and 3B to the principal Regulations
25
In Schedules 3A and 3B to the principal Regulations (protected sum) in the definition of “protected sum” in paragraph 1(1) of each Schedule after the words“under this Schedule” there shall be inserted the words “or by virtue of regulation 87(2) of the Jobseeker’s Allowance Regulations 1996 .”.
Amendment of Schedule 10 to the principal Regulations
26
In paragraph 7 of Schedule 10 to the principal Regulations (capital to be disregarded) in sub-paragraph (b) after the words“an income-related benefit or” there shall be inserted the words “an income-based jobseeker’s allowance,”.
Transitional provisions
27
1
Where on 6th October 1996 or at any time during the eight weeks immediately preceding that date paragraph 4(1) of Schedule 1 to the principal Regulations (persons caring for another person) as in force on that date applied to a claimant, or would have applied to him if he had made a claim for income support, the claimant shall be treated for the purposes of paragraphs 5 and 6 of Schedule 1B to the principal Regulations as if, throughout the period that paragraph 4(1) of Schedule 1 applied or would have applied to him, paragraph 4 of Schedule 1B had applied or would have applied to him.
2
Where on 6th October 1996 paragraph 5 of Schedule 1 to the principal Regulations (persons incapable of work) as in force on that date applied to a claimant, the claimant shall be treated for the purposes of regulation 4(2)(c)(v) of and paragraph 10 of Schedule 1B to the principal Regulations as if, throughout the period that paragraph 5 of Schedule 1 applied to him, paragraph 7 of Schedule 1B had applied to him.
3
Where —
a
a determination of the amount of a person’s benefit has been made in a case to which regulation 19(5) of The Disability Working Allowance and Income Support (General) Amendment Regulations 1995 as originally made had effect (amendments consequential on the coming into force of the Social Security (Incapacity for Work) Act 1994: transitional provisions); and
b
an appeal to which regulations 8(2A) or 11(2A) of the principal Regulations as in force on 2nd October 1995 referred (persons not required to be available or registered for employment), has still to be determined,
regulation 22A(1) of the principal Regulations (reduction in applicable amount where the claimant is appealing against a decision that he is not incapable of work) shall not apply to that person.
Revocations
28
The regulations listed in Column 2 of Schedule 3 to these Regulations are hereby revoked to the extent specified in Column 3 of Schedule 3 to these Regulations.
Amendment of the Income Support (Transitional) Regulations
29
1
The Income Support (Transitional) Regulations 1987 shall be amended in accordance with the following provisions of this regulation.
2
In regulation 2 (interpretation) at the end there shall be added the following paragraph —
3
In these Regulations the expressions “transitional addition” and “special transitional addition” include any amount payable by virtue of regulation 87(1) of the Jobseeker’s Allowance Regulations 1996 .
.
3
In regulation 2A (permitted period) —
a
in paragraph (1)(a) the words “subject to paragraph (2),” shall be omitted; and
b
paragraphs (2) and (3) shall be omitted.
Amendment of the Income Support (General) Amendment No. 4 Regulations 1991
30
In regulation 24 of the Income Support (General) Amendment No. 4 Regulations 1991 (permitted period) —
a
in paragraph (1)(a) the words “subject to paragraph (2) of this regulation,” shall be omitted; and
b
paragraphs (2) and (3) shall be omitted.
Amendment of the Income Support (General) Amendment No. 6 Regulations 1991
31
In regulation 6 of the Income Support (General) Amendment No. 6 Regulations 1991 (definition of “permitted period”) —
a
in paragraph (1) the words “subject to paragraph (2) below,” shall be omitted; and
b
paragraphs (2) and (3) shall be omitted.
Continuity with jobseeker’s allowance
32
In determining whether a person is entitled to income support, or whether any amount is applicable or payable, entitlement to an income-based jobseeker’s allowance shall be treated as entitlement to income support for the purposes of any requirement that a person is or has been entitled to income support for any period of time.
Signed by authority of the Secretary of State for Social Security.
Roger Evans
Parliamentary Under-Secretary of State,
Department of Social Security
1st February 1996


type: legislation

jurisdiction: UK

text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Social Security (Contributions) Amendment (No. 4) Regulations 1996 and shall come into force on 19th April 1996.
2
In these Regulations “Schedule 1” means Schedule 1 to the Social Security (Contributions) Regulations 1979 (containing the provisions of the Income Tax (Employments) Regulations 1973 as (with extensions and modifications) they apply to earnings-related contributions and Class 1A contributions under the Social Security Contributions and Benefits Act 1992) .
Insertion of regulation 34A into Schedule 1
2
In Schedule 1 after regulation 34 (succession to a business, etc. ) there shall be inserted the following regulation —
Payments by cheque
34A
— For the purposes of regulations 26, 26A, 26C, 26D, 27A, 27B, 28A and 28B where —
a
any payment to the Collector is made by cheque; and
b
the cheque is paid on its first presentation to the banker on whom it is drawn,
the payment shall be treated as made on the day on which the cheque was received by the Collector, and “pay” , “paid” , “unpaid” and “overpaid” shall be construed accordingly.
.
Signed by authority of the Secretary of State for Social Security.
Oliver Heald
Parliamentary Under-Secretary of State,
Department of Social Security
3rd April 1996
The Commissioners of Inland Revenue hereby concur.
A. M. W. Battishill
C. W. Corlett
Two of the Commissioners of Inland Revenue
3rd April 1996


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Medicines (Advertising) Amendment Regulations 1996 and shall come into force on 12th July 1996.
2
In these Regulations “the principal Regulations ” means the Medicines (Advertising) Regulations 1994 .
Amendment of regulation 6 of and Schedule 1 to the principal Regulations
2
1
For regulation 6 paragraph (2) of the principal Regulations (prohibition of advertisements referring to specified diseases), there shall be substituted the following paragraph —
2
Paragraph (1) shall not be taken to prohibit a person from issuing an advertisement which is likely to lead to the use of a relevant medicinal product —
a
for the purpose of the prevention of neural tube defects; or
b
for the purpose of the treatment of
i
the symptoms of sprains or strains, or
ii
the pain or stiffness of rheumatic or non-serious arthritic conditions.
.
2
In Schedule 1 to the principal Regulations (diseases in respect of which advertisements to the public are prohibited), after the entry “Genetic disorders” there shall be inserted the entry “Joint, rheumatic and collagen diseases”.
Signed by authority of the Secretary of State for Health
Gerald Malone
Minister of State,
Department of Health
7th June 1996
William Hague
Secretary of State for Wales
7th June 1996
James Douglas Hamilton
Minister of State, The Scottish Office
11th June 1996
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on
F A Elliott
Permanent Secretary
10th June 1996.


text:
1
This Order may be cited as the A47 Trunk Road (Hardwick Roundabout to North Runcton) (Detrunking) Order 1996 and shall come into force on 8th August 1996.
2
In this Order:
a
“the new trunk roads” means the new highways which the Secretary of State proposes to construct referred to in article 2(2)(b) of the A47 Trunk Road (Hardwick Roundabout Flyover and Slip Roads) Order 1996 ;
b
“the trunk road” means the A47 Trunk Road.
3
The length of the trunk road described in the Schedule to this Order shall cease to be a trunk road from the date on which the Secretary of State notifies the Norfolk County Council that the new trunk roads are open for traffic.
Signed by authority of the Secretary of State for Transport
R R Bineham
Director Highways Agency Northern Operations Division
4th July 1996


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Cambridge Water Company (Constitution and Regulation) Order 1996 and shall come into force on 1st April 1996.
2
In this Order —
“the 1845 Act ” means the Companies Clauses Consolidation Act 1845 ;
“the 1863 Act ” means the Companies Clauses Act 1863 ;
“the Company” means the Cambridge Water Company; and
“the relevant provisions” means the local statutory provisions referred to in the special resolution of the Company passed on 15th February 1996.
Approval of proposal contained in the special resolution
2
The proposal contained in the special resolution of the Company passed on 15th February 1996 is hereby approved.
Date on which memorandum and articles come into force etc.
3
The date specified for the purposes of section 12(1) of the Act as the date on which the memorandum and articles described in Schedule 1 to this Order shall come into force and the relevant provisions shall cease to have effect is 1st April 1996.
Consequential provision
4
The local statutory provisions specified in Schedule 2 to this Order are repealed to the extent indicated in that Schedule.
Signed by authority of the Secretary of State
Ferrers
Minister of State,
Department of the Environment
10th March 1996


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Endangered Species (Import and Export) Act 1976 (Amendment) Regulations 1996 and shall, except for regulation 7, come into force on 16th November 1996 immediately after the coming into force of articles 1 to 4 of the Endangered Species (Import and Export) Act 1976 (Amendment) Order 1996 .
2
Regulation 7 shall come into force on 17th November 1996, immediately after the coming into force of article 5 of the Endangered Species (Import and Export) Act 1976 (Amendment) Order 1996.
3
In these Regulations “ the Act ” means the Endangered Species (Import and Export) Act 1976 .
Amendment of Schedule 1 to the Act
2
In Schedule 1 to the Act (Animals the importation and exportation of which are restricted) for all the words from “This Schedule applies” onwards there shall be substituted “This Schedule does not apply to any kind of animal.”.
Amendment of Schedule 2 to the Act
3
In Schedule 2 to the Act (Plants the importation and exportation of which are restricted) for all the words from “This Schedule applies” onwards there shall be substituted “This Schedule does not apply to any kind of plant.”.
Amendment of Schedule 3 to the Act
4
In Schedule 3 to the Act (Items the importation and exportation of which are restricted) for all the words from “This Schedule applies” onwards there shall be substituted “This Schedule does not apply to any item.”.
Amendment of Schedule 4 to the Act
5
For Schedule 4 to the Act (Animals the sale etc. of which is restricted) there shall be substituted the Schedule set out in Schedule 1 to these Regulations.
Amendment of Schedule 5 to the Act
6
For Schedule 5 to the Act (Plants the sale etc. of which is restricted) there shall be substituted the Schedule set out in Schedule 2 to these Regulations.
Revocation
7
The Endangered Species (Import and Export) Act 1976 (Amendment) Order 1996 is hereby revoked.
Signed by the authority of the Secretary of State
James Clappison
Parliamentary Secretary of State
Department of the Environment
19th October 1996


text:
1
This Order may be cited as the Income Tax (Cash Equivalents of Car Fuel Benefits) Order 1996 and shall come into force on 6th April 1997.
2
In section 158 of the Income and Corporation Taxes Act 1988 (car fuel) for the Tables in subsection (2) (tables of cash equivalents) there shall be substituted —
TABLE A
Cylinder capacity of car in cubic centimetres Cash equivalent
1,400 or less £800 More than 1,400 but not more than 2,000 £1,010 More than 2,000 £1,490
TABLE AB
Cylinder capacity of car in cubic centimetres Cash equivalent
2,000 or less £740 More than 2,000 £940
TABLE B
Description of car Cash equivalent
Any car £1,490
.
Bowen Wells
Michael Bates
Two of the Lords Commissioners of Her Majesty’s Treasury
26th November 1996


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Regional Health Authorities (Transfer of Trust Property) Amendment Order 1996 and shall come into force on 1st April 1996 immediately before the coming into force of the principal Order .
2
In this Order, “the principal Order” means the Regional Health Authorities (Transfer of Trust Property) Order 1996 .
Amendment of principal Order
2
In columns (1) and (2) in Part II of Schedule 7 to the principal Order (transfer of trust property from West Midlands Regional Health Authority) —
a
the entries relating to the Solihull Health Authority shall be omitted; and
b
for the entries relating to the Birmingham Heartlands National Health Service Trust there shall be substituted the following entries: —
Birmingham Heartlands and Solihull (Teaching) National Health Service Trust 4.86%
Signed by authority of the Secretary of State for Health
John Horam
Parliamentary Under Secretary of State
Department of Health
28th March 1996


text:
Citation and commencement
1
These Regulations may be cited as the Accounts and Audit Regulations 1996 and shall come into force for the purposes of regulations 3(1), 4 and 5 on 1st April 1996 and for all other purposes on 1st April 1997.
Interpretation and application
2
1
In these Regulations —
“the 1972 Act ” means the Local Government Act 1972 ;
“the 1982 Act ” means the Local Government Finance Act 1982;
“auditor” means the auditor appointed under section 12(1) of the 1982 Act in relation to any accounts of a relevant body;
“ the Commission ” means the Audit Commission for Local Authorities and the National Health Service in England and Wales ;
“notice by advertisement” means a notice published in one or more local newspapers circulating in the area of the relevant body;
“relevant body” means a body whose accounts are required to be audited in accordance with Part III of the 1982 Act other than a health service body or a Passenger Transport Executive; and
“working day” means any day other than a Saturday or Sunday or a day which is a bank holiday in England and Wales.
2
Any reference in these Regulations to the “responsible financial officer” means —
a
the person who, by virtue of section 151 of the 1972 Act, is responsible for the administration of the financial affairs of a relevant body or, if no person is so responsible, the person who is responsible for keeping the accounts of such a body, or
b
if the person referred to in paragraph (a) is unable to act owing to absence or illness, such member of his staff as is nominated by him for the purposes of section 114 of the Local Government Finance Act 1988 or, if no nomination is made under that section, the person nominated by him for the purposes of these Regulations.
3
Any reference in these Regulations to accounts shall, in relation to the Common Council of the City of London, be construed as a reference to the accounts referred to in section 12(3) of the 1982 Act .
4
These Regulations shall apply to all relevant bodies.
5
Regulations 9(1), 11 to 14, and 16(1) shall with all necessary modifications apply to the accounts of an officer whose accounts are required to be audited by section 25 of the 1982 Act.
Revocation
3
1
Regulations 3 and 4 of the Accounts and Audit Regulations 1983 (“the 1983 Regulations ”) are hereby revoked.
2
The remaining regulations of the 1983 Regulations, the Accounts and Audit (Amendment) Regulations 1986 , the Accounts and Audit (Amendment) Regulations l990 and the Accounts and Audit (Amendment) Regulations 1994 are hereby revoked.
Accounting records and control systems
4
1
Subject to paragraphs (3) and (4) below, and, insofar as they are not in conflict with this paragraph, to any instructions given by a relevant body to their responsible financial officer, the body’s accounting system and the form of their accounts and supporting accounting records shall be determined by the responsible financial officer, and he shall ensure that the accounting systems determined by him are observed and that the accounts and supporting records of the body are maintained in accordance with proper practices and kept up to date.
2
The accounting records determined by the responsible financial officer in accordance with paragraph (1) shall be sufficient to show the body’s transactions and to enable the responsible financial officer to ensure that any statement of accounts, income and expenditure account, balance sheet or record of receipts and payments and additional information to be provided by way of notes to the accounts, as the case may be, prepared under these Regulations complies with these Regulations.
3
The accounting records determined by the responsible financial officer in accordance with paragraph (1) shall in particular contain —
a
entries from day to day of all sums of money received and expended by the body and the matters to which the income and expenditure or receipts and payments account relate;
b
a record of the assets and liabilities of the body; and
c
a record of income and expenditure of the body in relation to claims made, or to be made, by them for contribution, grant or subsidy from any Minister of the Crown, a body to whom such a Minister may pay sums out of moneys provided by Parliament or a Community institution.
4
The accounting control systems determined by the responsible financial officer in accordance with paragraph (1) shall include —
a
measures to ensure that the financial transactions of the body are recorded as soon as reasonably practicable and as accurately as reasonably possible, measures to enable the prevention and detection of inaccuracies and fraud, and the ability to reconstitute any lost records;
b
identification of the duties of officers dealing with financial transactions and division of responsibilities of those officers in relation to significant transactions; and
c
procedures for uncollectable amounts, including bad debts, not to be written off except with the approval of the responsible financial officer or such member of his staff as is nominated by him for this purpose and for the approval to be shown in the accounting records.
Internal audit
5
A relevant body shall maintain an adequate and effective system of internal audit of their accounting records and control systems, and any officer or member of the body shall, if the body requires, make available such documents of the body which relate to their accounting and other records as appear to that body to be necessary for the purpose of the audit and shall supply the body with such information and explanation as that body considers necessary for that purpose.
Statement of accounts
6
1
A body to which paragraph (3) applies shall prepare in accordance with proper practices a statement of accounts for each period which shall include the following —
a
an explanatory introduction;
b
summarised statements of the income and expenditure of each fund in relation to which the body is required by any statutory provision to keep a separate account;
c
a summarised statement of capital expenditure, showing the sources of finance of the total capital expenditure in the period;
d
a statement of the accounting policies adopted, drawing attention to any changes of policy which have a significant effect on the results shown by the statement of accounts;
e
a consolidated revenue account;
f
a consolidated balance sheet;
g
a consolidated cash flow statement;
h
notes to the accounts which include the information referred to in paragraph (2)
and, subject to paragraph (6) below, in relation to amounts shown in pursuance of sub-paragraphs (b), (c), (e), (f), and (g) shall show any corresponding amounts for the immediately preceding financial year.
2
Notes to the accounts required by paragraph (1) above shall include the number of employees in the period to which the accounts relate whose remuneration fell in each bracket of a scale in multiples of £10,000, starting with £40,000. For this purpose “remuneration” means all amounts paid to or receivable by an employee and includes sums due by way of expenses allowance (so far as those sums are chargeable to United Kingdom income tax), and the estimated money value of any other benefits received by an employee otherwise than in cash.
3
This paragraph applies to the following bodies:
a
a London borough council, a county council or a district council in England;
b
a county council or a county borough council in Wales ;
c
the Council of the Isles of Scilly;
d
a joint authority and an authority established by the Waste Regulation and Disposal (Authorities) Order 1985 ;
e
any committee of a body mentioned in sub-paragraph (a), (b) or (d) above which is required to keep separate accounts;
f
any joint committee of two or more bodies mentioned in sub-paragraph (a), (b) or (d) above;
g
the Broads Authority ;
h
a police authority established under section 3 of the Police Act 1964 ;
i
any fire authority constituted by a combination scheme ;
j
a National Park authority .
k
a probation committee, except the committee for the inner London probation area .
4
Where in relation to a council for a parish or community, or a parish meeting of a parish not having a separate council, the budgeted income for the relevant financial period is, and for each of the two immediately preceding financial periods was, £500,000 or more, the requirements of paragraphs (1) and (2) above shall apply to that council, or the chairman of the meeting, as the case may be, in respect of that period.
5
The Common Council of the City of London shall in relation to the accounts referred to in section 12(3) of the 1982 Act for each period prepare in accordance with proper practices a statement of accounts including —
a
a summarised statement of capital expenditure in relation to each of the funds mentioned in that subsection, differentiated in respect of different services and showing the sources of finance of the years total capital expenditure defrayed in the period;
b
summarised statements of the income and expenditure of each of those funds; and
c
balance sheets in respect of each of those funds,
and in relation to amounts shown in pursuance of sub-paragraphs (b) and (c) shall show any corresponding amounts for the immediately preceding period.
6
The requirement in paragraph (1) above to show corresponding amounts for the immediately preceding period shall not apply in relation to a council of a county or county borough in Wales in relation to accounts for the year beginning 1st April 1996.
Other accounting statements
7
1
A body to which paragraph (2) applies shall prepare in accordance with proper practices an income and expenditure account and a balance sheet of the body for each period.
2
This paragraph applies to the following bodies —
a
any charter trustees constituted under section 246 of the Local Government Act 1972 or under an order or regulations made under sections 17 or 19 of the Local Government Act 1992;
b
a port health authority;
c
a licensing planning committee; and
d
an internal drainage board.
3
Where in relation to a council for a parish or a community, or a parish meeting of a parish not having a separate council, the budgeted income for the relevant financial period is, and for each of the two immediately preceding financial periods was, £5,000 or more and less than £500,000, the council or the chairman of the meeting, as the case may be, shall prepare in accordance with proper practices an income and expenditure account and a balance sheet of the council or meeting in relation to that period.
4
Where in relation to a council for a parish or a community, or a parish or meeting of a parish not having a separate council the budgeted income for the relevant financial period is, and for each of the two immediately preceding financial periods was, less than £5,000, the council, or the chairman of the meeting, as the case may be, shall prepare in accordance with proper practices a record of receipts and payments of the council or meeting in relation to that period.
Signing and approval of statement of accounts etc.
8
1
A relevant body shall ensure that —
a
the statement of accounts, or
b
where no statement of accounts is required to be prepared, the income and expenditure account and the balance sheet, or
c
where no balance sheet is required to be prepared, the record of receipts and payments of the body,
is prepared in accordance with these Regulations.
2
The statement of accounts, income and expenditure account and balance sheet, or record of receipts and payments, as the case may be, shall be approved by a resolution of a committee of the relevant body or otherwise by a resolution of the members of the body meeting as a whole, such approval to take place as soon as reasonably practicable and in any event within six months after the end of the period to which it relates.
3
Prior to the approval referred to in paragraph (2) the responsible financial officer of a relevant body shall sign and date the statement of accounts, income and expenditure account and balance sheet, or record of receipts and payments, as the case may be, and shall certify that it presents fairly the financial position of the body at the end of the period to which it relates and their income and expenditure, or properly presents receipts and payments, as the case may be, for that period.
Publication of statement of accounts etc.
9
1
As soon as reasonably possible after conclusion of an audit, or nine months from the day following the end of the period to which the accounts in question relate, whichever is the earlier, a relevant body to which paragraph (2) below applies, or, in the case of a parish meeting, the chairman, shall —
a
publish the statement of accounts prepared in accordance with regulation 6 together with any certificate, opinion, or report issued, given or made by the auditor under section 18 of the 1982 Act before the date of publication, or, if publication takes place prior to the conclusion of the audit and no such opinion has been given, together with a declaration and explanation of the fact that at the date of publication the auditor has given no opinion, and
b
keep copies available for purchase by any person on payment of a reasonable sum.
2
This paragraph applies to —
a
a relevant body to which regulation 6(3) applies,
b
a relevant body referred to in regulation 6(4) in relation to the accounts for a period referred to in that regulation, and
c
the Common Council of the City of London.
3
As soon as reasonably possible after conclusion of an audit, or nine months from the day following the end of the period to which the accounts in question relate, whichever is the earlier, a relevant body to which paragraph (4) applies, or, in the case of a parish meeting, the chairman of that meeting, shall —
a
publish the income and expenditure account and the balance sheet prepared in accordance with regulation 7(1) together with any certificate, opinion, or report issued, given or made by the auditor under section 18 of the 1982 Act before the date of publication, or, if publication takes place prior to the conclusion of the audit and no such opinion has been given, together with a declaration and explanation of the fact that at the date of publication the auditor has given no opinion, and
b
keep copies available for purchase by any person on payment of a reasonable sum.
4
This paragraph applies to —
a
a relevant body to which regulation 7(2) applies, and
b
a relevant body referred to in regulation 7(3) in relation to the accounts for a period to which that regulation applies.
5
As soon as reasonably possible after the conclusion of an audit, or nine months from the day following the end of the period to which the accounts in question relate, whichever is the earlier, a relevant body referred to in regulation 7(4) or, in the case of a parish meeting, the chairman of the meeting, shall, in relation to the accounts for a period referred to in that regulation, display a notice containing the requisite information in a conspicuous place or places in the area of the body for a period of at least 14 days and keep copies available for purchase by any person on payment of a reasonable sum.
6
For the purposes of paragraph (5) above “requisite information” means the record of receipts and payments prepared in accordance with regulation 7(4) together with any certificate, opinion, or report issued, given or made by the auditor under section 18 of the 1982 Act before the date of publication, or, if the notice is displayed prior to the conclusion of the audit and no such opinion has been given, together with a declaration and explanation of the fact that at the date when the notice is first displayed the auditor has given no opinion.
Statement of costs of specified activities
10
1
As soon as reasonably possible after conclusion of an audit, or nine months from the day following the end of the period to which the accounts in question relate, whichever is the earlier, a relevant body to which paragraph (3) below applies shall —
a
publish, in the form of a statement, the information relating to their accounts which is specified in relation to the body in paragraph 2(2) or (3) of Part I of the Schedule to these Regulations;
b
make the statement available for inspection at such place and during such hours as are specified in a notice by advertisement; and
c
keep copies of the statement available at that place to be given free of charge to any person who requests them.
2
A body to which paragraph (3) below applies shall include in their statement of accounts prepared in pursuance of regulation 6 an item showing the information mentioned in paragraph 2(2)(a) of Part I of the Schedule to these Regulations.
3
This paragraph applies to —
a
a London borough, a county council or a district council in England, a county council or a county borough council in Wales;
b
the Common Council of the City of London;
c
the Council of the Isles of Scilly;
d
a joint authority;
e
a joint committee of two or more bodies mentioned in sub-paragraph (a) to (d) above;
f
an authority established by the Waste Regulation and Disposal (Authorities) Order 1985;
g
any fire authority constituted by a combination scheme; and
h
a police authority established under section 3 of the Police Act 1964;
4
Paragraphs (1) and (2) shall have effect in relation to accounts for periods beginning on or after —
a
in the case of a relevant council, the first anniversary of the reorganisation date;
b
in the case of a joint committee of two or more non-metropolitan councils one of which is a relevant council mentioned in sub-paragraph (a) above, the first anniversary of the reorganisation date in relation to that council;
c
in the case of any other body referred to in paragraph (3) above, 1st April 1996.
5
For the purposes of this regulation —
“relevant council” means a council which is affected by an order (a “a reorganisation order”) made under section 17 of the Local Government Act 1992 and in respect of which the reorganisation date is on or after 1st April 1997; and
“reorganisation date” in relation to a relevant council means the date (being 1st April in any year) which is specified in a reorganisation order which affects that council.
Appointment of date for the exercise of rights of electors
11
The auditor shall, for the purpose of the exercise of rights under section 17(2) and (3) of the 1982 Act, appoint a date on or after which those rights may be exercised, and shall notify the relevant body concerned, or in the case of a parish meeting the chairman of the meeting, of that date.
Public inspection of accounts
12
1
Subject to paragraph (2), the relevant body or, as the case may be, the chairman, notified under regulation 11, shall make the accounts and other documents mentioned in section 17(1) of the 1982 Act available for public inspection for 15 full working days before the date appointed by the auditor under that regulation.
2
The council of a parish or a community, or the chairman of a parish meeting of a parish not having a separate council, notified under regulation 11, shall make the accounts and other documents in relation to a period to which regulation 7(3) applies available for public inspection on reasonable notice.
Alteration of accounts
13
Except with the consent of the auditor, accounts shall not be altered after the date on which they are first made available for inspection in pursuance of regulation 12.
Notice of public rights
14
1
Not later than 14 days before the commencement of the period during which the accounts and other documents are made available in pursuance of regulation 12, a relevant body to which regulation 9(2) applies, or in the case of a parish meeting, the chairman of the meeting, shall give notice by advertisement of the matters set out in paragraph (2).
2
The matters referred to in paragraph (1) are —
a
the period during which the accounts and other documents referred to in paragraph (1) will be available for inspection in accordance with regulation 12;
b
the place at which, and the hours during which, they will be so available;
c
the name and address of the auditor;
d
the rights conferred by section 17 of the 1982 Act, and the effect of subsections (4) and (5) of that section; and
e
the date appointed under regulation 11.
3
A relevant body to which regulation 9(4) or (5) applies, or, in the case of a parish meeting, the chairman of the meeting, shall display a notice containing the information referred to in paragraph (2) above in a conspicuous place or places in the area of the body for a period of at least 14 days immediately prior to the period during which the accounts and other documents are made available under regulation 12.
4
A relevant body or, as the case may be, a chairman of a parish meeting shall, on giving notice by advertisement or displaying a notice under paragraphs (1) or (3) above, forthwith notify the auditor in writing that a notice has been so given or displayed.
Written notice of proposed objection
15
Any written notice of a proposed objection given in pursuance of section 17(4) of the 1982 Act shall state the facts on which the local government elector proposes to rely, and contain, so far as possible —
a
particulars of any item of account which is alleged to be contrary to law, and
b
particulars of —
i
any person from whom it is alleged that the auditor should certify under section 20 of that Act that a sum or amount of loss or deficiency is due, and
ii
that sum or amount, and
c
particulars of any matter in respect of which it is proposed that the auditor could make a report under section 15(3) of that Act .
Notice of conclusion of audit
16
1
As soon as reasonably possible after conclusion of an audit, a body to which regulation 9(2) applies or, in the case of a parish meeting, the chairman of the meeting, shall give notice by advertisement that the audit has been concluded and that the statement of accounts is available for inspection by local government electors.
2
As soon as reasonably possible after conclusion of an audit, a body to which regulation 9(4) or (5) applies or, in the case of a parish meeting, the chairman of the meeting, shall display a notice in a conspicuous place or places in the area of the body for a period of at least 14 days stating that the audit has been completed and that
a
the income and expenditure account and the balance sheet, or
b
the record of receipts and payments,
as the case may be, required by these Regulations, is available for inspection by local government electors.
3
Where any notice by advertisement is given or any notice is displayed pursuant to paragraph (1) or (2) above the statement of accounts, income and expenditure account and the balance sheet, or record of receipts and payments, as the case may be, made available for inspection shall —
a
if the auditor’s report requires amendment to them, either be a statement of accounts, income and expenditure account and the balance sheet, or record of receipts and payments as the case may be, revised as a result of the auditor’s report, or be accompanied by a statement of the amendments required as a result of the auditor’s report,
b
if revised as described in sub-paragraph (a) above, be accompanied by an explanation as to the material respects in which the statement of accounts, income and expenditure accounts and the balance sheet or record of receipts and payments, as the case may be, has been altered as a result of the auditor’s report,
c
if revised as described in sub-paragraph (a) above, be accompanied by a statement that the statement of accounts, income and expenditure account and the balance sheet or record of receipts and payments, as the case may be, has been prepared as at the date of the original document and not as at the date of the revision and accordingly does not deal with events between those dates,
d
contain a statement of the rights conferred on local government electors by section 24 of the 1982 Act , and
e
state the address at which and the hours during which the statement of accounts, and any auditor’s report, is available for the exercise of those rights.
4
A body to which this regulation applies shall, on giving or displaying a notice under paragraph (1) or (2), forthwith notify the auditor in writing that paragraph (1) or (2), as the case may be, has been complied with.
5
If the auditor’s report requires amendment to the statement of accounts, income and expenditure account and balance sheet or record of receipt and payments (“the accounts”), the responsible financial officer shall report that amendment to the relevant body or to the committee of that body which approved the accounts pursuant to regulation 8(2) as soon as reasonably practicable.
Joint committees etc
17
1
Any joint committee, joint board, combined authority or National Park authority to which these regulations apply shall deposit with each constituent authority —
a
within the period of fourteen days specified by regulation 16(3), a copy of the auditors report, and
b
where the committee, board or authority is a body to which regulation 6(3) applies, on giving notice under regulation 16(1) a copy of the statement of accounts.
2
In this regulation —
a
“relevant authority” means any local authority for the time being entitled to appoint members of the committee, board or authority in question; and in relation to a National Park authority includes —
i
the Secretary of State;
ii
the Countryside Commission (in relation to a National Park authority for a National Park in England); and
iii
the Countryside Council for Wales (in relation to a National Park authority for a National Park in Wales).
Extraordinary audit
18
Where, under section 22 of the 1982 Act, the Commission directs an auditor to hold an extraordinary audit of accounts of a relevant body, the body, or, in the case of a parish meeting, the chairman of the meeting, shall —
a
in the case of a body to which regulation 9(2) applies, give notice by advertisement, and
b
in the case of a body to which regulation 9(4) or (5) applies, display a notice in a conspicuous place or places in the area of the body,
concerning the right of any local government elector for the area to which the accounts relate to attend before the auditor and make objections to any of those accounts.
Offences
19
1
It is hereby declared that contravention of any of the provisions specified in paragraph (2) is an offence.
2
The provisions referred to in paragraph (1) are regulations 6, 7, 8, 9, 12, 13, 14, 16, and 18.
Signed by authority of the Secretary of State
David Curry
Minister of State,
Department of the Environment
29th February 1996
Signed by authority of the Secretary of State for Wales
Gwilym Jones
Parliamentary Under Secretary of State, Welsh Office
5th March 1996


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Social Security (Contributions) Amendment (No. 5) Regulations 1996 and shall come into force on 6th April 1997.
2
In these Regulations “the principal Regulations ” means the Social Security (Contributions) Regulations 1979 and “Schedule 1” means Schedule 1 to the principal Regulations (containing the provisions of the Income Tax (Employments) Regulations 1973 as (with extensions and modifications) they apply to earnings-related contributions and Class 1A contributions under the Social Security Contributions and Benefits Act 1992 ).
Amendment of regulation 1 of the principal Regulations
2
In regulation 1(2) of the principal Regulations (interpretation) at the appropriate places, insert —
“COMPS employment” means employment in respect of which minimum payments are made to a money purchase pension scheme contracted out under section 9(3) of the Pension Schemes Act 1993 ;
“COSRS employment” means employment which qualifies an earner for a pension provided by a salary related scheme contracted out under section 9(2) of the Pension Schemes Act 1993 ;
“director” means —
in relation to a company whose affairs are managed by a board of directors or similar body, a member of that board or similar body;
in relation to a company whose affairs are managed by a single director or similar person, that director or person;
any person in accordance with whose directions or instructions the company’s directors as defined in (a) and (b) above are accustomed to act; and for this purpose a person is not to be treated as such a person by reason only that the directors act on advice given by him in his professional capacity;
.
Amendment of regulation 5A of the principal Regulations
3
In regulation 5A(2) of the principal Regulations (earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengths) for sub-paragraph (b), substitute —
b
where the earnings are derived from employments which include any contracted-out employment and any non-contracted-out employment and the employed earner is not a person in respect of whom minimum contributions are paid by the Secretary of State in accordance with section 43 of the Pensions Schemes Act 1993, and —
i
any of the contracted-out employments is COMPS employment, the earnings period in respect of the earnings derived from that COMPS employment or, if there is more than one such employment, the shorter, or as the case may be the shortest, of the earnings periods derived from such employments;
ii
the contracted-out employment is COSRS employment only, the earnings period in respect of the earnings derived from that COSRS employment or, if there is more than one such employment, the shorter, or as the case may be the shortest, of the earnings periods derived from such employments; or
bb
where the earnings are derived from employments which are contracted-out employment only and —
i
any of the employments is COMPS employment, the earnings period in respect of the earnings derived from that COMPS employment or, if there is more than one such employment, the shorter, or as the case may be the shortest, of the earnings periods derived from such employments;
ii
all of those employments are COSRS employment, the shorter, or as the case may be the shortest, of the earnings periods derived from such employments; and
.
Amendment of regulation 32 of the principal Regulations
4
1
Regulation 32 of the principal Regulations (return of contributions) shall be amended in accordance with the following paragraphs of this regulation.
2
In paragraph (2) —
a
for “section 1(9) of the Social Security Act 1986”, substitute “section 44(1) of the Pension Schemes Act 1993”;
b
for sub-paragraph (d), substitute —
d
any amount of primary Class 1 contributions at the percentages applying under section 41(1) of the Pension Schemes Act 1993 in respect of COSRS employment as specified in head (i), (ii) or (iii) below —
i
where the amount paid at the contracted-out percentage is equal to or exceeds 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal percentage in excess of 53 times the amount, calculated at the initial primary percentage rate specified in section 8(2)(a) of the Social Security Contributions and Benefits Act 1992, payable on earnings at the lower earnings limit for that year and the amount paid at the contracted-out percentage if any;
ii
where the amount paid at the contracted-out percentage is less than 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal percentage;
iii
where no amount has been paid at the contracted-out percentage, the amount paid at the normal percentage;
e
any amount of primary Class 1 contributions at the percentages applying under section 42A of the Pension Schemes Act 1993 in respect of COMPS employment as specified in head (i), (ii) or (iii) below —
i
where the amount paid at the contracted-out percentage is equal to or exceeds 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal percentage in excess of 53 times the amount, calculated at the initial primary percentage rate specified in section 8(2)(a) of the Social Security Contributions and Benefits Act 1992, payable on earnings at the lower earnings limit for that year and the amount paid at the contracted-out percentage if any;
ii
where the amount paid at the contracted-out percentage is less than 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal percentage;
iii
where no amount has been paid at the contracted-out percentage, the amount paid at the normal percentage.
.
3
In paragraph (2A) —
a
for “section 1(9) of the Social Security Act 1986”, substitute “section 44(1) of the Pension Schemes Act 1993”;
b
for “sub-paragraph (d) of that paragraph shall be returned before those specified in sub-paragraph (c)”, substitute “sub-paragraph (c) of that paragraph shall be returned after those specified in sub-paragraphs (d) and (e)”.
Amendment of regulation 35 of the principal Regulations
5
In regulation 35(1) of the principal Regulations (calculation of return of contribu tions) after sub-paragraph (f), add —
g
in the case of such contributions paid in error in respect of any person, the amount of any payment made by the Secretary of State under section 42A(3) of the Pension Schemes Act 1993 (age-related rebates).
.
Amendment of regulation 69 of the principal Regulations
6
In regulation 69(2) of the principal Regulations (repayment of Class 4 contributions which are not due) for sub-paragraph (b), substitute —
b
the said application is made within a period of —
i
6 years beginning with 6th April in the year of assessment next following that in respect of which the payment was made where the application is in respect of any year of assessment ending before 6th April 1996;
ii
5 years beginning with 1st February in the year of assessment next following that in respect of which the payment was made where the application is in respect of any year of assessment beginning on or after 6th April 1996; or
iii
if later than (i) or (ii), 2 years beginning with 6th April in the year of assessment next following that in which the payment was made.
.
Amendment of Schedule 1
7
1
Schedule 1 shall be amended in accordance with the following paragraphs of this regulation.
2
In regulation 13A (recording of Class 1A contributions) for “75 days”, substitute “105 days”.
3
In regulation 26C (payment of Class 1A contributions) —
a
in paragraph (1) —
i
omit the words “and to the provisions of paragraph (2) of this Regulation”;
ii
for “19th June”, substitute “19th July”;
b
omit paragraph (2).
4
In —
a
regulation 27(2A) and (3)(b) (employer failing to pay earnings-related contributions or Class 1A contributions) ;
b
regulation 27B(1), (2)(a), (3) and (5) (specified amount of Class 1A contributions) ;
c
regulation 28(1)(b) (recovery of earnings-related contributions or Class 1A contribu tions) ;
d
regulation 32(5) (inspection of employer’s records) ,
omit the words “or (2)”.
Peter Lilley
Secretary of State,
Department of Social Security
12th September 1996
The Commissioners of Inland Revenue hereby concur.
S C T Matheson
C W Corlett
Two of the Commissioners of Inland Revenue
16th September 1996


text:
Citation and commencement
1
This Order may be cited as the Local Government Act 1988 (Defined Activities) (Exemption) (Braintree and South Bedfordshire District Councils) Order 1996 and shall come into force on 4th November 1996.
Exemption of grounds maintenance
2
The maintenance of ground by the council of the district of Braintree shall not be treated as a defined activity so long as it is carried out within any cemetery in their area before 1st January 1998.
Exemption of cleaning of buildings
3
The cleaning of buildings by the council of the district of South Bedfordshire shall not be treated as a defined activity so long as it is carried out before 1st October 1997 in relation to buildings within their area other than —
a
The District Offices, High Street North, Dunstable, and
b
public conveniences.
Signed by authority of the Secretary of State
Paul Beresford
Parliamentary Under-Secretary of State,
Department of the Environment
5th October 1996


text:
Citation and commencement
1
This Order may be cited as the Gloucestershire Royal National Health Service Trust (Establishment) Amendment Order 1996, and shall come into force on 6th April 1996.
Amendment of Establishment Order
2
In Article 3 of the Gloucestershire Royal National Health Service Trust (Establishment) Order 1992 (functions of the trust) —
a
in paragraph (1) for “section 5(1)(a)” there shall be substituted “section 5(1)(b)”; and
b
in paragraph (2) for “own and manage” there shall be substituted “provide and manage”.
Signed by authority of the Secretary of State
John Horam
Parliamentary Under Secretary of State,
Department of Health
27th March 1996


text:
Citation and commencement
1
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 4) Regulations 1996 and shall come into force on 31st January 1997.
Amendments to the Taxes (Interest Rate) Regulations 1989
2
In the Taxes (Interest Rate) Regulations 1989 for regulation 3 there shall be substituted the following regulations —
Applicable rates of interest on unpaid tax, tax repaid and repayment supplement
3
1
For the purposes of —
a
sections 86 and 88 of the Taxes Management Act 1970 ,
b
paragraph 6B of Schedule 3 to the Income and Corporation Taxes Act 1988 , and
c
paragraph 6(2)(a) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 ,
the rate applicable under section 178 shall, subject to paragraph (2), be 8.5 per cent. per annum.
2
Where, on a reference date after 1st January 1997, the reference rate found on that date differs from the established rate, the rate applicable under section 178 for the purposes of the enactments referred to in paragraph (1) shall, on and after the next operative date, be the percentage per annum found by applying the formula specified in paragraph (3).
3
The formula specified in this paragraph is —
RR + 2.5 ,
where
RR is the reference rate referred to in paragraph (2).
3AA
1
For the purposes of —
a
sections 86A and 87 of the Taxes Management Act 1970 ,
b
paragraph 3 of Schedule 16A to the Finance Act 1973 ,
c
paragraphs 15 and 16 of Schedule 2, and paragraph 8 of Schedule 5, to the Oil Taxation Act 1975 ,
d
paragraph 59 of Schedule 8 to the Development Land Tax Act 1976 ,
e
section 92 of the Finance Act 1986 , and
f
section 825 of, and paragraph 3 of Schedule 19A to, the Income and Corporation Taxes Act 1988 ,
the rate applicable under section 178 shall, subject to paragraph (2), be 6.25 per cent. per annum.
2
Where, on a reference date after 1st January 1997, the reference rate found on that date differs from the established rate, the rate applicable under section 178 for the purposes of the enactments referred to in paragraph (1) shall, on and after the next operative date, be the percentage per annum found by applying the formula specified in paragraph (3) and, if the result is not a multiple of one-quarter, rounding the result down to the nearest amount which is such a multiple.
3
The formula specified in this paragraph is —
( RR + 2.5 ) ( 100 - BR ) 100 ,
where
RR is the reference rate referred to in paragraph (2) and BR is the percentage at which income tax at the basic rate is charged for the year of assessment in which the reference date referred to in that paragraph falls.
3AB
1
For the purposes of —
a
section 824 of the Income and Corporation Taxes Act 1988 ,
b
paragraph 6(2)(b) of Schedule 1 to the Social Security Contributions and Benefits Act 1992, and
c
section 283 of the Taxation of Chargeable Gains Act 1992 ,
the rate applicable under section 178 shall, subject to paragraph (2), be 4 per cent. per annum.
2
Where, on a reference date after 1st January 1997, the reference rate found on that date differs from the established rate, the rate applicable under section 178 for the purposes of the enactments referred to in paragraph (1) shall, on and after the next operative date, be the percentage per annum found by applying the formula specified in paragraph (3) and, if the result is not a multiple of one-quarter, rounding the result down to the nearest amount which is such a multiple.
3
The formula specified in this paragraph is —
( RR - 1 ) ( 100 - LR ) 100 ,
where
RR is the reference rate referred to in paragraph (2) and LR is the percentage at which income tax at the lower rate is charged for the year of assessment in which the reference date referred to in that paragraph falls.
Richard Ottaway
Roger Knapman
Two of the Lords Commissioners of Her Majesty’s Treasury
17th December 1996


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the National Health Service (Clinical Negligence Scheme) Regulations 1996, and shall come into force on 1st March 1996.
2
In these Regulations, unless the context otherwise requires —
“ the Act ” means the National Health Service and Community Care Act 1990;
“an eligible body” means a body of a kind described in regulation 3;
“member” means an eligible body which is a member of the Scheme;
“membership year” means, in relation to an eligible body, any period of 12 months beginning on 1st April during any part of which that body is a member of the Scheme;
“preceding year” means, in relation to a membership year, the period of 12 months immediately preceding that membership year;
“qualifying liability” means a liability of a kind described in regulation 4;
“relevant function” means a function of the kind described in regulation 3(1);
“the Scheme” means the Clinical Negligence Scheme for Trusts established by regulation 2.
3
In these Regulations, a reference to a numbered regulation is a reference to the regulation which bears that number in these Regulations, and a reference in a regulation to a numbered paragraph is a reference to the paragraph which bears that number in that regulation.
Establishment of scheme
2
There is hereby established a scheme, to be known as the Clinical Negligence Scheme for Trusts, whereby an eligible body may, in accordance with the following provisions of these Regulations, make provision to meet qualifying liabilities.
Eligible bodies
3
1
A body is eligible to participate in the Scheme if it is —
a
a National Health Service trust,
b
a Health Authority whose area is situated in England, or
c
a Special Health Authority,
whose functions include the function of managing for the purposes of the health service any hospital or other establishment or facility situated in England at or from which services are provided under the National Health Service Act 1977.
2
Until 1st April 1996, paragraph (1)(b) shall have effect as if the reference to a Health Authority whose area is situated in England were a reference to a Regional Health Authority and to any District Health Authority whose district is situated in England.
Liabilities to which the Scheme applies
4
The Scheme applies to any liability in tort owed by a member to a third party in respect of or consequent upon personal injury or loss arising out of or in connection with any breach of a duty of care owed by that body to any person in connection with the diagnosis of any illness, or the care or treatment of any patient, in consequence of any act or omission to act on the part of a person employed or engaged by a member in connection with any relevant function of that member.
Administration of the Scheme
5
The Scheme shall be administered by the Secretary of State.
Membership of the Scheme
6
1
An eligible body which, before 1st December 1995, gave notice in writing to the Secretary of State of its wish to participate in a scheme under section 21 of the Act during any period beginning before 1st April 1996 shall be a member of the Scheme with effect from 1st March 1996.
2
An eligible body which, before 1st February 1996, gave notice in writing of its wish to participate in such a scheme with effect from 1st April 1996 shall be a member of the Scheme with effect from that date.
3
An eligible body to which neither paragraph (1) nor paragraph (2) applies which wishes to participate in the Scheme during any period beginning after 31st March 1997 shall apply to the Secretary of State to be admitted as a member.
4
An application under paragraph (3) shall —
a
be made in writing in such form as the Secretary of State may require; and
b
be made no later than 1st October in the calendar year preceding that in which the eligible body wishes its first membership year to begin.
5
An applicant shall provide such information as the Secretary of State may in writing request it to provide, as respects —
a
the nature of its relevant functions;
b
the number of employees of the applicant who are engaged in its performance of any relevant function, or such part of any relevant function as the Secretary of State may specify, and the qualifications and experience of those employees;
c
the nature and extent of any claims made against the applicant in respect of personal injuries sustained by third parties as a result of the carrying out by the applicant of any relevant function; and
d
such other information as he may request in connection with the application.
6
The Secretary of State shall, having regard to the information provided by the applicant under this regulation, and to such other factors as he considers to be material to the application, determine whether or not the applicant should be admitted as a member, and shall notify the applicant of his decision in writing.
7
Where the application of an eligible body has been successful, that body shall be admitted as a member with effect from the beginning of the membership year next following the Secretary of State’s decision.
8
In this regulation “applicant” means an eligible body which has applied under paragraph (3) to be admitted as a member, and “application” shall be construed accordingly.
Termination of membership
7
1
Subject to paragraph (2), a member may terminate its participation in the Scheme on 31st March in any year by giving not less than 12 months' notice in writing to that effect to the Secretary of State.
2
A member’s participation in the Scheme may not be terminated, by notice under paragraph (1) —
a
where its membership takes effect on 1st March 1996, before 31st March 1998;
b
where its membership takes effect on 1st April 1996, before 31st March 1999; and
c
in any other case, before the expiry of three consecutive membership years beginning on the date on which, by virtue of regulation 6(7), its membership takes effect.
3
Where —
a
any payment which a member is, by virtue of regulation 8 (contributions under the Scheme), liable to make to the Secretary of State has remained unpaid for a period of not less than 28 days beginning on the date on which the payment should have been made;
b
a member has failed to provide, within 28 days, or such further period as the Secretary of State may in writing allow, of being requested to do so, any information which it is required by virtue of regulation 10 (provision of information) to provide; or
c
the continued membership of any member would, in the opinion of the Secretary of State, be detrimental to the efficient administration of the Scheme or to the interests of other members,
the Secretary of State may give notice in writing to that member that its participation in the Scheme is to cease on a date falling not less than 28 days after that on which the notice is given, and that member’s participation in the Scheme shall, unless the Secretary of State in writing withdraws the notice before that date, be terminated on that date.
Members' contributions to the Scheme
8
1
A member shall pay to the Secretary of State in respect of each membership year such amount as shall be determined in relation to that member, and notified to it, in accordance with this regulation.
2
When determining in relation to any member the amount of the payment to be made under paragraph (1), the Secretary of State shall have regard to —
a
his estimate of the total amount which will, by virtue of regulation 9 (payments under the Scheme), fall to be paid during that membership year in respect of all qualifying liabilities under the Scheme;
b
the nature of the member’s relevant functions;
c
the number of employees of the member who are engaged in its performance of a relevant function, or any part of such a function, and the qualifications and experience of those employees;
d
any agreement between the Secretary of State and the member that regulation 9(2)(b) or (c) is not to apply in relation to certain liabilities incurred by the member; and
e
his assessment of —
i
the likely effectiveness of any steps being taken, or to be taken, by the member, as respects the manner in which it exercises any relevant function, with a view to reducing the incidence of qualifying liabilities in connection with that function, and
ii
the effectiveness of any such steps which may previously have been taken;
and may have regard to any other factor concerning that or any other member or the Scheme which he considers to be material to his determination.
3
The Secretary of State shall give notice in writing to each member —
a
as respects any period before 1st April 1996, by no later than 14th March 1996;
b
as respects the membership year beginning on 1st April 1996, by no later than 31st March 1996; and
c
as respects any other membership year, by no later than 31st October in the preceding year;
of the amount of the payment which it is to make under paragraph (1).
4
Where, after notice has been given to a member in accordance with paragraph (3) in relation to any membership year which begins after 31st March 1996, it appears to the Secretary of State that —
a
the amount specified in the notice was —
i
incorrectly calculated, or
ii
determined by reference to information which was incorrect; or
b
in the light of further information which has become available to him, the determination of that amount ought to be reconsidered,
he shall reconsider the determination and may, at any time before the end of the membership year to which it relates, revise the amount of the payment to be made under paragraph (1).
5
Where an amount is revised under paragraph (4), the Secretary of State shall give to the member notice in writing of the revised amount, and that paragraph shall have effect in relation to that amount as if the notice had been given under paragraph (3).
6
Any amount which falls to be paid by a member under paragraph (1) shall be paid by the member to the Secretary of State —
a
in relation to any period before 1st April 1996, by no later than 31st March 1996;
b
in relation to the membership year beginning on 1st April 1996, by 30th April 1996 or by such later date as the Secretary of State may allow; and
c
in relation to any other membership year, at such time, or in such instalments at such times, and in such manner —
i
as the Secretary of State and the member may, by no later than 1st January immediately preceding the membership year in question, agree; or
ii
in default of such agreement by that date, as the Secretary of State shall determine.
Payments under the Scheme
9
1
Where, in any membership year, a qualifying liability falls to be met by any member, the Secretary of State may, subject to paragraph (2), pay to that member an amount to be determined by him in accordance with paragraph (3).
2
No payment shall be made under paragraph (1) —
a
in respect of any liability which falls to be met after a member has given notice under regulation 7(1) to terminate its participation in the Scheme, unless the Secretary of State is satisfied that the liability would have fallen to be met at that time irrespective of the member’s decision to give such notice;
b
in respect of any liability incurred by an eligible body before the beginning of its first membership year, unless —
i
the claim by a third party against the member in respect of that liability was made after the beginning of the first membership year,
ii
the Secretary of State is satisfied that the member informed him, by no later than the qualifying date, that the claim had been made,
iii
the Secretary of State agreed, no later than the beginning of the first membership year, that this sub-paragraph shall not apply so as to preclude a payment under paragraph (1) in respect of any claim in relation to which heads (i) and (ii) above are satisfied, and
iv
that agreement remains in force at the date on which the claim falls to be met by the member;
c
in respect of any liability which falls to be met after the date of the termination of the member’s participation in the Scheme, unless —
i
the claim by a third party against the member in respect of that liability was made prior to that date,
ii
the Secretary of State is satisfied that the member informed him, by no later than the qualifying date, that the claim had been made,
iii
prior to the date of termination of the member’s participation in the Scheme, the Secretary of State agreed that this sub-paragraph shall not apply so as to preclude a payment under paragraph (1) in respect of any claim in relation to which heads (i) and (ii) above are satisfied, and
iv
that agreement remained in force at the date of termination;
d
except to such extent as the Secretary of State may determine, in respect of —
i
any liability admitted by a member without the prior consent in writing of the Secretary of State,
ii
any liability determined by a Court in proceedings conducted by the member otherwise than in consultation with the Secretary of State,
iii
any payment which the member has agreed to make otherwise than in the course of legal proceedings, or in consequence of its having compromised legal proceedings, without the prior consent in writing of the Secretary of State, or
iv
any liability of an amount which is less than that for the time being agreed between the Secretary of State and the member as the minimum amount of any liability in respect of which a payment is to be made under the Scheme.
3
The amount of any payment to a member under paragraph (1) shall be determined by reference to —
a
where an award of damages has been made against the member by a Court, the amount of that award, together with the amounts of the legal and associated costs awarded to the plaintiff and of any such costs incurred by the member;
b
where legal proceedings have been compromised by the member, the amount of —
i
any sum paid by the member in relation to the plaintiff’s claim for damages,
iii
the member’s contribution towards any legal and associated costs incurred by the plaintiff, and
iii
any such costs incurred by the member;
c
where, in any legal proceedings, a Court has declined to award damages against the member, the amount of any legal and associated costs incurred by the member, to the extent that such costs are not recoverable from the plaintiff or from the Legal Aid Board under section 18 of the Legal Aid Act 1988 ;
d
where the member has agreed to make a payment, otherwise than in the course of legal proceedings, in settlement of the plaintiff’s claim, the amount of that payment.
4
In this regulation —
a
“first membership year” means any membership year immediately following any period during which the elegible body was not a member;
b
“member” includes an eligible body whose participation in the Scheme has been terminated and in respect of whom the conditions specified in paragraph (2)(c)(iii) and (iv) are satisfied; and
c
“qualifying date” means the date falling 14 days after that on which the member became aware that a claim had been made, or after that on which, in the opinion of the Secretary of State, the member ought to have become aware of that fact, whichever is the later.
Provision of information
10
A member shall, at such times and in such manner as the Secretary of State may require, furnish to the Secretary of State such information as he may request, about —
a
the nature of any relevant function being carried on, or to be carried on, by the member in any membership year which the Secretary of State may specify;
b
the number of employees of the member who are engaged in its performance of any relevant function, or such part of any relevant function as the Secretary of State may specify, and the qualifications and experience of those employees; and
c
any event of which the member is aware which it considers might give rise to a qualifying liability.
Availability of directions and guidance
11
The Secretary of State shall make available to eligible bodies, in such form and at such times as he may consider appropriate —
a
any directions he may give, to any body directed under section 21(4)(b) of the Act to carry out functions in connection with the administration of the Scheme, with respect to the discharge by that body of those functions;
b
any guidance he may give to that body as to the manner in which the Scheme is to be administered.
Signed by authority of the Secretary of State for Health
Gerald Malone
Minister of State,
Department of Health
6th February 1996
We consent,
Michael Bates
Liam Fox
Two of the Lords Commissioners of Her Majesty’s Treasury
7th February 1996


text:
Citation and commencement
1
These Regulations may be cited as the Energy Information (Tumble Driers) Regulations 1996 and shall come into force on 1st April 1996.
Interpretation
2
In these Regulations, unless the context otherwise requires, expressions used have the same meaning as in the Directives and —
“appliance” means an appliance to which these Regulations apply by virtue of regulation 3 (application);
“dealer” means a retailer or other person who sells or displays appliances to end-users;
“the Directives” means Council Directive 92/75/ EEC and Commission Directive 95/13/ EC ;
“enforcement authority” means —
in England and Wales and Scotland, a local weights and measures authority within the meaning of section 69 of the Weights and Measures Act 1985 (local weights and measures authorities) ; and
in Northern Ireland, the Department of Economic Development;
“the harmonised standards” means the standards referred to in article 1(3) of Commission Directive 95/13/EC .
“information notice” means —
subject to paragraph (b), a standard table of information relating to an appliance and complying with regulation 5(2) (form, content and language of information notice);
in paragraph 9 of Schedule 5 (power of enforcement authority to require technical documentation), a standard table of information relating to the energy consumption and allied design and performance characteristics of an appliance;
“label” means —
subject to paragraph (b), a label relating to an appliance and complying with regulation 4(2) (form, content and language of label);
in regulation 13 (misleading information) and in paragraph 9 of Schedule 5 (power of enforcement authority to require technical documentation), a label relating to the energy consumption and allied design and performance characteristics of an appliance;
“purchase” includes acquire on hire or on hire-purchase, and related expressions shall be construed accordingly;
“records” includes any books, documents, marks or symbols and any records in non-documentary form;
“sale” includes hire and hire-purchase, and related expressions shall be construed accordingly;
“supplier” means the manufacturer of an appliance or his authorized representative in the Community or the person who places an appliance on the Community market;
“third person” means any person other than the one against whom enforcement action may be or has been taken under these Regulations.
Application
3
1
Subject to paragraphs (2) and (3) and regulation 15 (transitional provisions), these Regulations shall apply to household tumble driers.
2
These Regulations shall apply only to appliances which are —
a
electric mains operated, and
b
unable to use other energy sources.
3
These Regulations shall not apply —
a
to second-hand appliances;
b
to appliances of which production ceased before 1st April 1996;
c
in respect of the rating plate or its equivalent affixed for safety purposes to an appliance; or
d
to combined washer-driers.
Suppliers' duties in respect of labels
4
1
A supplier of an appliance shall provide free of charge to a dealer such label in respect of the appliance as may be necessary to enable the dealer to comply with his obligations imposed pursuant to the Directives.
2
The label shall be in the relevant language version and, where it is in English, shall comply with Schedule 1 (the label), and Schedule 4 (energy efficiency classification) and, in any other case, with Commission Directive 95/13/EC .
3
Where the dealer requests labels from the supplier, the supplier shall ensure that the requested labels are delivered promptly.
4
A supplier may choose his own system for delivery of labels.
Suppliers' duties in respect of information notices
5
1
A supplier of an appliance shall provide an information notice in accordance with this regulation.
2
The information notice shall be in the relevant language version and, where it is in English, shall comply with Schedule 2 (the information notice), and Schedule 4 (energy efficiency classification) and, in any other case, with Commission Directive 95/13/EC .
3
Where the supplier provides a product brochure, the brochure shall contain an information notice.
4
Where a product brochure is not provided by the supplier, the supplier shall provide an information notice with any other literature provided with the appliance.
Suppliers' deemed consent to publication of information
6
The supplier shall be deemed to consent to the publication of the information given on a label or in an information notice.
Suppliers to be responsible for accuracy of labels and information notices
7
1
The supplier shall be responsible for the accuracy of the information given on a label or in an information notice.
2
A label or information notice shall be deemed to comply with these Regulations unless there is evidence to the contrary.
Suppliers' duties in respect of technical documentation
8
1
The supplier shall establish technical documentation sufficient to enable the accuracy of the information contained in a label or information notice to be assessed.
2
The technical documentation referred to in paragraph (1) shall include —
a
the name and address of the supplier;
b
a general description of the appliance, sufficient for it to be identified;
c
information (including drawings as relevant) on the main design features of the appliance and, in particular, items which appreciably affect its energy consumption;
d
the results of design calculations carried out, where these are relevant;
e
reports of relevant measurement tests carried out in accordance with the harmonised standards;
f
test reports, where available, including those carried out by relevant notified organisations as defined under other Community legislation;
g
where values are derived from those obtained for similar models, the same information for these models; and
h
operating instructions (if any).
3
For the purposes of paragraphs (1) and (2), the supplier may use documentation already required on the basis of relevant Community legislation.
4
The supplier shall make the technical documentation available for inspection by enforcement authorities for a period ending five years after the appliance has ceased to be manufactured.
5
The supplier shall furnish promptly to an enforcement authority such of the technical documentation as the authority requires pursuant to paragraph 9 of Schedule 5 (power of enforcement authority to require technical documentation).
Dealers' duty in respect of displayed appliances
9
Subject to regulation 11 (extent of dealers' duties under regulations 9 and 10), a dealer who displays an appliance to end-users shall attach a label to the outside front or top of the appliance so that the label remains clearly visible and not obscured whenever the appliance is displayed.
Dealers' duty in respect of information notices
10
1
Subject to regulation 11 (extent of dealers' duties under regulations 9 and 10), this regulation shall apply where by virtue of regulation 5 (suppliers' duties in respect of information notices) or a similar obligation imposed pursuant to the Directives, a supplier is under a duty to provide an information notice in respect of an appliance.
2
Where a dealer offers the appliance for sale to end-users in circumstances such that potential purchasers do not see the appliance displayed and thus have no opportunity to see the label, the dealer shall make the information notice available for inspection by potential purchasers before concluding a sale of the appliance.
Extent of dealers' duties under regulations 9 and 10
11
Regulations 9 (dealers' duty in respect of displayed appliances) and 10 (dealers' duty in respect of information notices) shall not apply where an appliance is offered for sale to end-users by mail order, by catalogue or by other means which imply that the potential purchaser cannot be expected to see the appliance displayed.
Printed communications
12
Where a person offers an appliance for sale to end-users by means of a printed communication, such as a mail order catalogue, (but not an advertisement or short printed list of appliances), in circumstances which imply that the potential purchaser cannot be expected to see the appliance displayed, the person making such offer shall ensure that the printed communication is in the relevant language version and —
a
if it is in English, includes the information specified in Schedule 3 (mail order and other distance selling) and describes the appliance in accordance with Schedule 4 (energy efficiency classification), and
b
in any other case, it complies with Commission Directive 95/13/EC .
Misleading information
13
1
A person shall not display a label, mark, symbol or inscription which relates to the energy consumption of an appliance and which does not comply with these Regulations, if the label, mark, symbol or inscription —
a
would be taken to comply with these Regulations, or
b
would be likely to mislead or confuse.
2
Paragraph (1) shall not apply to a label, mark, symbol or inscription displayed under a Community or national environmental labelling scheme.
Enforcement and offences
14
1
Subject to paragraph (3), it shall be the duty of every enforcement authority to enforce these Regulations within its area.
2
Schedule 5 shall have effect with regard to offences, enforcement of these Regulations, and other matters.
3
Nothing in these Regulations shall authorise a local weights and measures authority in Scotland to bring proceedings in Scotland for an offence.
Transitional provisions
15
These Regulations shall not apply in relation to —
a
an appliance supplied by a supplier (whether to a dealer or another person) before 30th September 1996;
b
any printed communication within the meaning of regulation 11 (printed communications) distributed to potential purchasers before 30th September 1996; or
c
the display of appliances before 30th September 1996.
John Selwyn Gummer
One of Her Majesty’s Principal Secretaries of State
Department of the Environment
5th March 1996