text:
Citation, commencement and effect
1
These Regulations may be cited as the Registered Pension Schemes (Provision of Information) Regulations 2006, shall come into force on 6th April 2006, and have effect in relation to any reportable event which takes place on or after 6th April 2006.
Interpretation
2
1
In these Regulations —
“ the Act ” means the Finance Act 2004 and a reference, without more, to a numbered section or Schedule is a reference to the section of, or Schedule to the Act bearing that number;
“associated company” has the meaning given by section 416 of ICTA ;
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“director” has the meaning given by section 417 of ICTA;
“event report” means the report required by regulation 3(1);
“relevant lump sum death benefit” means a defined benefits lump sum death benefit or an uncrystallised funds lump sum death benefit;
“reportable event” means an event in relation to which information is required to be provided by virtue of these Regulations;
“reporting year” means the tax year to which an event report relates.
2
Section 839 of ICTA applies for the purpose of determining whether a person is connected with another for the purposes of these Regulations.
3
Expressions defined, or otherwise explained, in section 280, have the same meaning in these Regulations as they have in Part 4 of the Act.
Provision of information by scheme administrator to the Commissioners
3
1
The scheme administrator of a registered pension scheme shall provide to the Commissioners an event report in respect of all of the reportable events specified in column (1) of the Table below which have occurred in respect of the scheme during the reporting year, containing the information specified in column (2).
Table
Reportable event Information
1. Unauthorised payments The scheme makes an unauthorised member payment or an unauthorised employer payment . The name, date of birth (if applicable), address and national insurance or company registration number of the person to whom the payment was made, together with the nature, amount and date of the payment. 2. Payments exceeding 50% of standard lifetime allowance The scheme makes a lump sum death benefit payment to a person in respect of the death of a member, and that payment, either alone or when aggregated with other such payments from that scheme, amounts to more than 50% of the standard lifetime allowance applicable at the time of the member’s death. The name, date of birth, last known address and national insurance number of the deceased member, together with the name and address of the person to whom the payment was made, and the amount and date of the payment. 3. Early provision of benefits
The scheme provides benefits to a member of the scheme who is under the normal minimum pension age and before the benefits were provided the member was, either in the year in which they were provided or any of the preceding six years —
in relation to the sponsoring employer, or an associated company of that employer, a director or a person connected with a director;
whether alone or with others, the sponsoring employer; or
a person connected with the sponsoring employer.
The name, address, date of birth and national insurance number of the member, the nature, date and amount of the benefits provided, and reasons for those benefits having been provided under normal minimum pension age. 4. Serious ill-health lump sum
A scheme pays a member of the scheme a serious ill-health lump sum and before the payment was made the member was, either in the year in which they were provided or any of the preceding six years —
in relation to the sponsoring employer, or an associated company of that employer, a director or a person connected with a director; or
whether alone or with others, the sponsoring employer; or
a person connected with the sponsoring employer.
The name, address, date of birth and national insurance number of the member, and the date and amount of the payment. 5. Suspension of ill-health pension An ill-health pension which has been paid, pursuant to pension rule 1 in section 165(1), is not now paid because the ill-health condition is no longer met. The name, address, date of birth and national insurance number of the member to whom the pension had been paid, the date on which the period of non-payment began and the annual rate of the pension, to which the member was entitled, immediately before that period began. 6. Benefit crystallisation events and enhanced lifetime allowance or enhanced protection
A benefit crystallisation event occurs in relation to a member in respect of the scheme and —
the amount crystallised by the event —
exceeds the standard lifetime allowance, or
together with amounts crystallised by other events in relation to that member, exceeds the standard lifetime allowance,
for the year in which the event occurs; and
the member relies on entitlement to either an enhanced lifetime allowance or enhanced protection in order to reduce or eliminate liability to the lifetime allowance charge.
The name, address, date of birth and national insurance number of the member, the amount crystallised by the event, the date of the event and the reference number given by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 . 7. Pension commencement lump sum
The scheme makes a pension commencement lump sum payment to a member which —
when added to the amount crystallised, by reason of the member becoming entitled to the pension with which the lump sum payment is associated, exceeds 25% of the total so found; and
is more than 7.5%, but less than 25%, of the standard lifetime allowance for the tax year in which the sum is paid.
The name, address, date of birth and national insurance number of the member, together with —
the amount and date of payment of the lump sum; and
the amount crystallised on the member becoming entitled to the pension, with which the lump sum is associated.
8. Pension commencement lump sum: primary and enhanced protection provisions of Schedule 36 The scheme makes a pension commencement lump sum payment to a member and the amount of the payment is an authorised payment by reason only of the application of paragraphs 24 to 30 of Schedule 36. The name, address, date of birth and national insurance number of the member, the amount and date of the payment, and the reference number given to the member by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006. 9. Transfers to qualifying recognised overseas pension schemes The scheme makes a recognised transfer to a qualifying recognised overseas pension scheme which is not a registered pension scheme. The name, address, date of birth and national insurance number of the member, the amount of the sums or assets transferred, the date of the transfer together with the name of the qualifying recognised overseas pension scheme and the country or territory under the law of which it is established and regulated. 10. Member able to control scheme assets A member of the scheme, whether alone or with others, gains or loses the ability to control the way in which scheme assets are used to provide pension benefits.
The dates on which —
at least one member becomes able to exercise control where none had been able to do so immediately before; and
no member is able to exercise control, where at least one had been able to do so immediately before.
11. Changes in scheme rules
The scheme changes its rules to —
entitle any person to require the making of unauthorised payments; or
permit investment other than in policies of insurance.
The fact of the change and the date on which the change takes effect. 12. Changes to rules of pre-commencement scheme treated as more than one scheme The scheme, being one which immediately before 6 th April 2006 was treated in accordance with section 611 of ICTA as two or more separate schemes, changes its rules in any way. The fact of the change and the date on which the change takes effect. 13. Change in legal structure of scheme
The legal structure of the scheme changes from one of the following categories to another.
The categories are —
a single trust under which all of the assets are held for the benefit of all members of the scheme;
an overall trust within which there are individual trusts applying for the benefit of each member;
an overall trust within which specific assets are held as, or within, sub-funds for each member;
an annuity contract;
a body corporate; and
other.
The date on which the change took effect, together with —
the new category listed in column 1 which applies to the scheme; and
in the case of a change falling within category (f), a brief description of the nature of the new category of legal structure of the scheme.
14. Change in number of members
The number of scheme members falls in a different band at the end of a tax year from that in which it fell at the end of the previous tax year.
The bands are —
0 members;
1 to 10 members;
11 to 50 members;
51 to 10,000 members; and
more than 10,000 members.
The new band applicable to the number of scheme members. 15. Alternatively secured pension Sums or assets in respect of at least one member of the scheme meets Condition A or Condition B in paragraph 11 of Schedule 28 for the first time during the reporting year.
The number of members who, having met Condition A or Condition B in paragraph 11 of Schedule 28 for the first time during the reporting year, fall within each of the following bands in respect of the funds or assets held.
The bands are —
£1-50,000;
£50,001 — £100,000;
£100,001 — £250,000;
£250,001 — £500,000; and
more than £500,000.
16. Transfer lump sum death benefit At least one transfer lump sum death benefit is paid during the reporting year
The number of transfer lump sum death benefits paid during the reporting year, the value of which falls in each of the following bands.
The bands are —
£1-50,000;
£50,001 — £100,000;
£100,001 — £250,000;
£250,001 — £500,000; and
more than £500,000.
17. Lump sum payment after the death of a member aged 75 or over A lump sum payment is made in respect of a member after the member has died after reaching the age of 75. The name, date of birth, last known address and national insurance number of the deceased member, together with the name and address of the person to whom the lump sum payment was made, and the amount, nature and date of the payment.
2
No obligation to report a national insurance number arises by virtue of paragraph (1) unless that number is known to the scheme administrator.
3
For the purposes of reportable event 3 “benefits” does not include a payment —
a
which is reportable as reportable event 1 or reportable event 4; or
b
which falls within paragraph 10 of Schedule 29.
4
No event report is required by virtue of reportable event 10 in respect of arrangements —
a
where all the assets held by the scheme comprise contracts or policies of insurance, units in unit trust schemes or shares in open-ended investment companies and in managing those investments, the scheme administrator does not consult with any member of the scheme except to the extent necessary by virtue of the investment offering choices that are available to any person; and
b
under which all contributions paid are, after deduction of expenses, invested in deposits with deposit takers and the payment of interest on those deposits comprises the only income of the scheme from its investments.
5
No event report is required by virtue of reportable event 17 —
a
if the same event constitutes reportable event 1; or
b
in respect of the payment of a life cover lump sum.
Here “life cover lump sum” has the same meaning as it has in the paragraph 21A treated as inserted into Part 2 of Schedule 29 by article 8(3) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 .
6
The event report shall —
a
be in a form specified by the Commissioners, and
b
be delivered (subject to the qualification in regulation 4(3)) at any time which falls —
i
after the end of the end of the tax year to which the report relates, but
ii
no later than the 31st January following the tax year to which the report relates.
Other information requirements
Provision of information in respect of a pension scheme which has been wound-up
4
1
The person who, immediately before the winding-up of a registered pension scheme, was the scheme administrator shall give notice to the Commissioners of the fact that the scheme has been wound up and the date on which the winding up was concluded.
2
No notice is required by virtue of paragraph (1) in respect of —
a
an annuity contract or a trust scheme which is treated as a registered pension scheme by virtue of paragraph 1(1)(d), or (f) of Schedule 36, or article 27 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (contracts approved under section 620 or 621 of the Income and Corporation Taxes Act 1988 ); or
b
a former approved superannuation fund within the meaning of paragraph 1(3) of Schedule 36.
3
Where a pension scheme is wound up, the time prescribed in respect of any information required to be delivered under these Regulations (whether in the event report or otherwise) is any time on or before —
a
the last day of the period of 3 months beginning with the day on which the winding up is completed, or
b
the last day otherwise prescribed by these Regulations for the provision of that information,
whichever is the earlier.
Provision of information by employer company to the Commissioners
5
1
Where a registered pension scheme makes an unauthorised employer payment to a company, the company shall provide the information specified in paragraph (2).
2
The information required is —
a
details of the scheme that made the payment;
b
the nature of the payment;
c
the amount of the payment; and
d
the date on which the payment was made.
3
This information shall be provided to the Commissioners no later than the 31st January following the tax year in which the payment is made.
Scheme administration
6
The person who has been, but has ceased to be, the scheme administrator must notify the Commissioners of the termination of his appointment, together with the date on which the termination took effect, within 30 days.
Percentage of standard lifetime allowance expended on the happening of a benefit crystallisation event
7
1
The percentage of standard lifetime allowance expended on the happening of each relevant benefit crystallisation event for the purposes of the provisions listed in paragraph (3) is found by the application of the formula —
AE RSLA × 100 1
Here —
AE is the amount of lifetime allowance expended on the happening of the benefit crystallisation event; and
RSLA is the relevant standard lifetime allowance at the time of that event.
2
The amount of lifetime allowance expended on the happening of a benefit crystallisation event is the sum of AC and SFTP.
Here —
AC is the amount crystallised by the benefit crystallisation event; and
SFTP is the amount covered by a scheme-funded tax payment (within the meaning of section 215) in relation to that benefit crystallisation event.
3
The provisions to which this paragraph applies are —
a
regulation 8(2) and (3);
b
regulation 9(2);
c
regulation 14(3);
d
regulation 15(2);
e
regulation 16(2) and (3);
f
regulation 17(2), (3) (5) and (7).
4
The total percentage of standard lifetime allowance expended in relation to a member is the sum of the percentages found in accordance with paragraph (1) in respect of benefit crystallisation events in respect of the member.
Death: provision of information by scheme administrator to personal representatives
8
1
The scheme administrator of a registered pension scheme shall provide to the personal representatives (within the meaning of section 279) of a deceased member of that scheme, the information specified in paragraphs (2) and (3).
2
The information is the percentage of standard lifetime allowance expended by, and the amount and the date of payment of, a relevant lump sum death benefit by the scheme in relation to the member.
The information shall be provided no later than the last day of the period of 3 months beginning with the day on which the final such payment is made.
3
The information is the total percentage of standard lifetime allowance expended, at the date of the statement, by —
a
any benefit crystallisation event in respect of the deceased member’s rights under the scheme to the extent that —
i
the sums or assets subject to any such event; and
ii
any sums or assets subsequently representing those sums or assets;
have not been transferred to another registered pension scheme, and
b
where sums or assets have been transferred to the scheme from another registered pension scheme (whether directly or indirectly) in respect of the deceased member any benefit crystallisation event in connection with —
i
those sums or assets; and
ii
any other sums or assets held prior to the transfer which the sums and assets mentioned in sub-paragraph (i) represented,
but excluding from that percentage any amount in respect of any relevant lump sum death benefit payment in respect of the deceased member.
The information shall be provided no later than the last day of the period of 2 months beginning with the day on which a request for it is received from the member’s personal representatives.
Death: provision of information by insurance company to personal representatives
9
1
Where —
a
an insurance company has paid a lifetime annuity or a scheme pension to an individual who has been a member of a registered pension scheme purchased with sums or assets held for the purposes of that scheme, and
b
the member to whom that annuity or pension was payable has died,
the insurance company shall, on request by the member’s personal representatives, provide them with the information specified in paragraph (2).
2
The information is the total percentage of standard lifetime allowance expended, at the date of the statement, by —
a
any benefit crystallisation event in respect of the deceased member under the registered pension scheme to the extent that —
i
the sums and assets subject to that event, or
ii
sums and assets subsequently representing those sums and assets,
have not been transferred to another such scheme, and
b
where sums or assets have been transferred to the scheme from another registered pension scheme (whether directly or indirectly) in respect of the deceased member’s rights, any benefit crystallisation event in connection with —
i
those sums or assets; and
ii
any other sums or assets held prior to the transfer which the sums or assets mentioned in sub-paragraph (i) represented.
3
The information shall be provided no later than the last day of the period of 2 months beginning with the day on which the request was received.
Death: provision of information by personal representatives to the Commissioners
10
1
Where —
a
a relevant lump sum death benefit is paid in respect of a deceased member of a registered pension scheme, and
b
that payment, of itself or together with any other relevant lump sum death benefit, results in a lifetime allowance charge,
the personal representatives of the member shall provide to the Commissioners the information specified in paragraph (2).
2
The information required is —
a
the name of the pension scheme from which, and the name and address of the scheme administrator by whom, the benefits were paid;
b
the name of the deceased member in respect of whom the benefits were paid;
c
the amount and date of payment of the benefits; and
d
the chargeable amount in respect of which a lifetime allowance charge is payable by virtue of the payments.
3
The information required shall be provided on or before the later of —
a
the end of the period of 13 months beginning with the death of the member; or
b
the end of the period of 30 days beginning with the date on which the personal representatives (or any of them) became aware that paragraph (1) applied to the deceased member.
4
Where a requirement to provide information under this regulation arises after the period specified in paragraph (3) has expired, the information shall be provided no later than the last day of the period of 30 months beginning with the death of the member.
5
If the personal representatives discover after the latest date for providing information under paragraph (4) any information required to be provided under paragraph (1), that information shall be provided no later than the last day of the period of 3 months beginning with the discovery of that information.
Information provided by member to scheme administrator: enhanced lifetime allowance
11
If the member of a registered pension scheme intends to rely on entitlement to an enhanced lifetime allowance, or to enhanced protection, by virtue of any of the provisions listed in section 256(1), he must give to the scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement.
Information about scheme administrator’s liability for a lifetime allowance charge
12
If the scheme administrator of a registered pension scheme has made or intends to make a payment, on account of his liability to account for tax in respect of a lifetime allowance charge on a benefit crystallisation event, the scheme administrator shall within 3 months after the benefit crystallisation event provide the member with a notice stating —
a
the chargeable amount in respect of the benefit crystallisation event;
b
how that chargeable amount has been calculated;
c
the amount of the resulting charge to tax; and
d
whether the scheme administrator has accounted for the tax or intends to do so.
Provision of information about unauthorised payments
13
1
Where a registered pension scheme has made to a member of the scheme an unauthorised payment under section 173(1) (provision of benefits), the scheme administrator shall provide to the member before 7 th July following the tax year in which the payment is made the information specified in paragraph (2).
2
The information is —
a
the nature of the benefit provided;
b
the amount of the unauthorised payment which is treated as being made by the provision of the benefit; and
c
the date on which the benefit was provided.
Information provided to members by scheme administrators about benefit crystallisation events
14
1
The scheme administrator shall provide a statement containing the information in paragraph (3) to each member of the scheme —
a
who has an actual (as opposed to prospective) entitlement to be paid a pension, at least once in each tax year, or
b
in respect of whom a benefit crystallisation event has occurred, within 3 months of that event.
This paragraph is subject to the following qualification.
2
No obligation to provide a statement arises —
a
under paragraph (1) if a statement is required to be provided under regulation 16 or 17 containing the same information as is required by paragraph (3);
b
under paragraph (1)(a) in relation to a relevant existing pension (within the meaning of paragraph 10(2) of Schedule 36) to which an individual has an actual (as opposed to prospective) entitlement to be paid a pension on 5 th April 2006;
c
under paragraph (1)(b) if a statement is required to be provided under paragraph (1)(a) or under regulation 8(2).
3
The information is the percentage of standard lifetime allowance expended by —
a
benefit crystallisation events in respect of the scheme, to the extent that the sums or assets subject to any such event have not been transferred to another registered pension scheme, and
b
where the first-mentioned scheme has received (whether directly or indirectly) a transfer in respect of the member, any benefit crystallisation event, prior to the transfer, in connection with —
i
the sums or assets represented by the transfer;
ii
sums and assets replaced by the sums or assets mentioned in paragraph (i).
Information between scheme administrators
15
1
This regulation applies if, and to the extent that, a member’s crystallised rights under one registered pension scheme (“Scheme A”), are transferred to another such scheme (“Scheme B”).
2
The scheme administrator of Scheme A shall provide to the administrator of Scheme B, within 3 months of the transfer, a statement of the total percentage of the standard lifetime allowance expended, at the date of the statement, by —
a
benefit crystallisation events in respect of Scheme A in connection with the sums and assets represented by the transfer; and
b
where Scheme A has received (whether directly or indirectly) a transfer in respect of the member, any benefit crystallisation event prior to the occurrence of the transfer in connection with —
i
the sums or assets represented by the transfer; and
ii
sums and assets replaced by the sums and assets mentioned in paragraph (i).
Pensions and annuities in payment: information provided to and by insurance companies
16
1
This regulation applies if a registered pension scheme has provided an insurance company with funds, otherwise than from an unsecured pension fund, to secure the payment of —
a
a scheme pension, or
b
a lifetime annuity.
2
The scheme administrator shall provide the insurance company, within 3 months of the date on which the recipient becomes entitled to the pension or annuity, with a statement of the total percentage of standard lifetime allowance expended, at the date of the statement by benefit crystallisation events in respect of that pension or annuity, and any pension commencement lump sum connected with that pension or annuity.
3
The insurance company shall provide to each pensioner or annuitant, at least once in each tax year, a statement of the percentage of the standard lifetime allowance expended at the date of the statement, by benefit crystallisation events in respect of that pension or annuity and any pension commencement lump sum paid in connection with that pension or annuity.
Payments to insurance companies from unsecured pension funds
17
1
This regulation applies if a registered pension scheme has provided an insurance company with sums or assets from an unsecured pension fund, to secure the payment of —
a
a scheme pension, or
b
a lifetime annuity.
2
If the sums or assets provided comprise part of the member’s unsecured pension fund, the scheme administrator shall provide the insurance company, within 3 months of the purchase of the pension or annuity, with a statement of the percentage of standard lifetime allowance expended by the member becoming entitled to the scheme pension or the lifetime annuity.
3
The insurance company shall provide to each pensioner or annuitant, at least once in each tax year, a statement of the percentage of the standard lifetime allowance expended at the date of the statement, in respect of that pension or annuity.
But no statement is required if the percentage expended is nil.
4
If the sums or assets provided comprise the whole of the member’s unsecured pension fund, the scheme administrator shall provide the insurance company, within 3 months of the purchase of the pension or annuity, with a statement containing the information in paragraph (5).
5
The information is —
a
the sum of the percentages of standard lifetime allowance expended by —
i
benefit crystallisation events in respect of the scheme referred to in paragraph (4) (“A”), to the extent that the sums and assets subject to those events have not been the subject of a transfer to another registered scheme; and
ii
where A has received (whether directly or indirectly) a transfer in respect of that member, any benefit crystallisation event prior to the transfer in connection with the sums and assets represented by the transfer and sums and assets which were replaced by the sums and assets mentioned in paragraph (i), less
b
the sum of the percentages of standard lifetime allowance expended by benefit crystallisation events —
i
which have been the subject of a statement under paragraph (2),
ii
which have been the subject of a statement under regulation 16(2), or
iii
which are referable to sums or assets which continue to be held by A.
6
The insurance company shall provide to the pensioner or annuitant, once in each tax year, a statement containing the information in paragraph (7).
7
The information is —
a
the sum of the percentages of standard lifetime allowance expended by —
i
benefit crystallisation events in respect of the scheme referred to in paragraph (4) (“A”), to the extent that the sums and assets subject to those events have not been the subject of a transfer to another registered scheme;
ii
benefit crystallisation events in respect of a scheme pension after the pensioner first became entitled to it; and
iii
where A has received (whether directly or indirectly) a transfer in respect of that member, any benefit crystallisation event prior to the transfer in connection with the sums and assets represented by the transfer and sums and assets which were replaced by the sums and assets mentioned in paragraph (i), less
b
the sum of the percentages of standard lifetime allowance expended by benefit crystallisation events —
i
which have been the subject of a statement under paragraph (2),
ii
which have been the subject of a statement under regulation 16(3), or
iii
which are referable to sums or assets which continue to be held by A.
Record-keeping
Retention of records
18
1
The persons prescribed by paragraph (2) shall preserve any documents in their possession or under their control in relation to a registered pension scheme and relating to —
a
any monies received by or owing to the scheme;
b
any investments or assets held by the scheme;
c
any payments made by the scheme;
d
any contracts to purchase a lifetime annuity in respect of a member of the scheme; and
e
the administration of the scheme.
2
In relation to a registered pension scheme the persons prescribed are —
a
any person who is or has been the scheme administrator;
b
any person who is or has been a trustee of the scheme;
c
any person who provides or has provided administrative services to the scheme; and
d
if the scheme is an occupational pension scheme, any person who is or has been a sponsoring employer or a director of an employer company.
This is subject to the following qualification.
3
Any person who has ceased to act in relation to the scheme or ceased to provide administrative services to the scheme shall not be required to preserve documents where he has transferred all the documents to another person who has succeeded him in acting in relation to the scheme or providing administrative services to the scheme.
4
Documents must be preserved for the tax year to which they relate and for a period of 6 years following that year.
David Varney
Paul Gray
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th March 2006


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
1
These Regulations may be cited as the Social Security (Miscellaneous Amendments) Regulations 2006.
2
Subject to the provisions of this regulation, these Regulations shall come into force on 6th April 2006.
3
Regulations 1, 5 and 12 shall come into force on 31st March 2006.
4
Regulations 3(2), 8(2)(d) and (4), 9(4) and 11(4) shall come into force on 1st April 2006.
5
Regulation 2(4)(a), (b), (c), (e) and (f) shall come into force on 3rd April 2006.
6
Regulation 7 shall come into force on 9th April 2006.
7
Regulations 2(4)(d) and 6 shall come into force on 10th April 2006.
8
Regulation 4(3) and (4) shall come into force on 10th April 2006 immediately after the coming into force of regulation 8(5) of the Social Security (Hospital In-Patients) Regulations 2005 .
9
Regulations 2(2)(a) and (b) and (3)(a), 3(3)(a) and (b) and (4)(a), 8(2)(a) and (3)(a) and 9(2)(a) and (3)(a) shall come into force on 6th April 2006 immediately after the provisions referred to in regulation 1(5) of the Social Security (Miscellaneous Amendments) ( No. 2) Regulations 2005 .
Amendment of the Income Support (General) Regulations 1987
2
1
The Income Support (General) Regulations 1987 are amended as follows.
2
In regulation 42 (notional income) —
a
in paragraph (2)(g) , for “or retirement annuity contract” substitute “, retirement annuity contract or a payment made by the Board of the Pension Protection Fund”;
b
in paragraph (2ZA)(a) for “personal pension scheme or retirement annuity contract” substitute “ a personal pension scheme, a retirement annuity contract or the Board of the Pension Protection Fund”;
c
in paragraph (4)(a)(ia) for “or is a pension or other periodical payment made under a personal pension scheme” substitute “, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”;
d
in paragraph (4ZA)(d) for “or in respect of a pension or other periodical payment made under a personal pension scheme” substitute “, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”.
3
In regulation 51(notional capital) —
a
in paragraph (2)(da) after “scheme” insert “or a payment made by the Board of the Pension Protection Fund”;
b
in paragraph (3)(a)(ia) for “or is a pension or other periodical payment made under a personal pension scheme” substitute “, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”;
c
in paragraph (3A)(c) for “or in respect of a pension or other periodical payment made under a personal pension scheme” substitute “, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”.
4
The following provisions are revoked —
a
regulation 17(1)(g) (applicable amounts) ;
b
regulation 18(1)(h) (polygamous marriages) ;
c
regulation 71(1)(a)(v) and (d)(iv) (applicable amounts in urgent cases) ;
d
paragraph 16A of Schedule 1B (prescribed categories of person) ;
e
Schedule 3A (protected sum) ;
f
Schedule 3B (protected sum) .
Amendment of the Jobseeker’s Allowance Regulations 1996
3
1
The Jobseeker’s Allowance Regulations 1996 are amended as follows.
2
In regulation 78(3)(a) (circumstances in which a person is to be treated as being or not being a member of the household) for “section 90(1) of the Mental Health (Scotland) Act 1984 (provision of hospitals for patients requiring special security)” substitute “section 102 of the National Health Service (Scotland) Act 1978 (state hospitals)”.
3
In regulation 105 (notional income) —
a
in paragraph (2)(g) for “or occupational pension scheme” substitute “, occupational pension scheme or a payment made by the Board of the Pension Protection Fund”;
b
in paragraph (2B)(a) for “or personal pension scheme” substitute “ a personal pension scheme or the Board of the Pension Protection Fund”;
c
in paragraph (10)(a)(ia) for “or is a pension or other periodical payment made under a personal pension scheme” substitute “, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”;
d
in paragraph (10A)(d) for “or in respect of a pension or other periodical payment made under a personal pension scheme” substitute “, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”.
4
In regulation 113 (notional capital) —
a
in paragraph (2)(da) after “scheme” insert “or a payment made by the Board of the Pension Protection Fund”;
b
in paragraph (3)(a)(ia) for “or is a pension or other periodical payment made under a personal pension scheme” substitute “, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”;
c
in paragraph (3A)(c) for “or in respect of a pension or other periodical payment made under a personal pension scheme” substitute “, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”.
Amendment of the State Pension Credit Regulations 2002
4
1
The State Pension Credit Regulations 2002 are amended as follows.
2
At the end of regulation 15(5) (income for the purposes of the Act), add —
k
PPF periodic payments .
.
3
In Schedule 1, Part 3 (amount applicable for former claimants of income support or income-related jobseeker’s allowance) for paragraph 6(9)(b) substitute —
b
any amount by which the appropriate minimum guarantee of a patient is increased on 10th April 2006 by virtue of the substitution of paragraph 2 of Schedule 3.
.
4
In paragraph 2 of Schedule 3 (further provisions in the case of patients), in sub-paragraph (2)(a), after “in paragraph (a)” add “, and nil is the prescribed additional amount for the purposes of paragraph (b)”.
Amendment of the Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.3) Regulations 2005
5
Regulation 3(12) of the Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.3) Regulations 2005 is revoked.
Amendment of the Social Fund Maternity and Funeral Expenses (General) Regulations 2005
6
For sub-paragraph (b) of regulation 8(2) of the Social Fund Maternity and Funeral Expenses (General) Regulations 2005 (funeral payments: supplementary) substitute —
b
a qualifying young person within the meaning of section 142 of the Act (child and qualifying young person) ;
.
Amendment of the Social Security (Hospital In-Patients) Regulations 2005
7
In regulation 2(3)(b) of the Social Security (Hospital In-Patients) Regulations 2005 (hospital in-patients entitled to an increase in benefit for a dependant) for “or the beneficiary” substitute “of the beneficiary”.
Amendment of the Housing Benefit Regulations 2006
8
1
The Housing Benefit Regulations 2006 are amended as follows.
2
In regulation 42 (notional income) —
a
in paragraph (2)(c) for “or retirement annuity contract” substitute “, retirement annuity contract or a payment made by the Board of the Pension Protection Fund”;
b
in paragraph (6)(a) for “or is a pension or other periodical payment made under a personal pension scheme” substitute “, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”;
c
in paragraph (7)(d) for “or in respect of a pension or other periodical payment made under a personal pension scheme” substitute “, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”;
d
in paragraph (8)(a) after “regulation 80(2)(b)” insert “or (c)”.
3
In regulation 49 (notional capital) —
a
in paragraph (2)(d) for “or retirement annuity contract” substitute “, retirement annuity contract or a payment made by the Board of the Pension Protection Fund”;
b
in paragraph (3)(a) for “or is a pension or other periodical payment made under a personal pension scheme” substitute “, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”;
c
in paragraph (4)(c) for “or in respect of a pension or other periodical payment made under a personal pension scheme” substitute “, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”.
4
In regulation 76 (date on which entitlement is to commence) —
a
in paragraph (1) for the words “paragraph (2)” substitute “paragraphs (2) and (3)”; and
b
after paragraph (2) insert —
3
A claimant shall become entitled to housing benefit from the benefit week in which the first day in respect of which his claim is made falls, where —
a
he is otherwise entitled to housing benefit;
b
paragraph (2) does not apply to him; and
c
he becomes liable in that benefit week to make payments, which fall due on a daily basis, in respect of a hostel which he occupies as his home.
.
Amendment of the Council Tax Benefit Regulations 2006
9
1
The Council Tax Benefit Regulations 2006 are amended as follows.
2
In regulation 32 (notional income) —
a
in paragraph (2)(c) for “or retirement annuity contract” substitute “, retirement annuity contract or a payment made by the Board of the Pension Protection Fund”;
b
in paragraph (6)(a) for “or is a pension or other periodical payment made under a personal pension scheme” substitute “, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”;
c
in paragraph (7)(d) for “or in respect of a pension or other periodical payment made under a personal pension scheme” substitute “, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”.
3
In regulation 39 (notional capital) —
a
in paragraph (2)(d) for “or retirement annuity contract” substitute “, retirement annuity contract or a payment made by the Board of the Pension Protection Fund”;
b
in paragraph (3)(a) for “or is a pension or other periodical payment made under a personal pension scheme” substitute “, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”;
c
in paragraph (4)(c) for “or in respect of a pension or other periodical payment made under a personal pension scheme” substitute “, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”.
4
In Schedule 2 (amount of alternative maximum council tax benefit) —
a
in paragraph 1(1) for the words “second adult” to the end of that sub-paragraph substitute —
“second adult” means any person or persons residing with the claimant to whom section 131(6) of the Act applies; and
“persons to whom regulation 45(2) applies” includes any person to whom that regulation would apply were they, and their partner if they had one, below the qualifying age for state pension credit.
.
b
in paragraph 1(2) for the words “any reductions made under section 13 or 80 (reduced amounts of council tax).” substitute —
any reductions made in consequence of any enactment in, or under, the 1992 Act; and
in a case to which sub-paragraph (c) in column (1) of the table below applies, the amount of any discount which may be appropriate to the dwelling under the 1992 Act.
;
c
in the table in paragraph 1, after sub-paragraph (b) insert —
(c) Where the dwelling would be wholly occupied by one or more persons to whom regulation 45(2) applies but for the presence of one or more second adults who are in receipt of income support, state pension credit or are persons on an income-based jobseeker’s allowance. (c) 100 per cent. of the council tax due in respect of that day.
.
Amendment of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006
10
1
The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 are amended as follows.
2
In regulation 29(1) (meaning of “income”) —
a
omit “and” at the end of paragraph (v);
b
at the end of paragraph (w) insert —
x
PPF periodic payments within the meaning of section 17(1) of the State Pension Credit Act .
.
3
In regulation 42(2) (income paid to third parties) for “or in respect of a pension or other periodical payment made under a personal pension scheme” substitute “, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”.
Amendment of the Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006
11
1
The Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 are amended as follows.
2
In regulation 19(1) (meaning of “income”) —
a
omit “and” at the end of paragraph (v);
b
at the end of paragraph (w) insert —
x
PPF periodic payments within the meaning of section 17(1) of the State Pension Credit Act .
.
3
In regulation 32(2)(income paid to third parties) for “or in respect of a pension or other periodical payment made under a personal pension scheme” substitute “, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”.
4
In Schedule 6 (amount of alternative maximum council tax benefit) —
a
in paragraph 1(1) for the words “second adult” to the end of that sub-paragraph substitute —
“second adult” means any person or persons residing with the claimant to whom section 131(6) of the Act applies; and
“persons to whom regulation 45(2) of the Council Tax Benefit Regulations 2006 applies” includes any person to whom that regulation would apply were they, and their partner if they had one, below the qualifying age for state pension credit.
.
b
in paragraph 1(2) for the words “any reductions made under section 13 or 80 (reduced amounts of council tax).” substitute —
any reductions made in consequence of any enactment in, or under, the 1992 Act; and
in a case to which sub-paragraph (c) in column (1) of the table below applies, the amount of any discount which may be appropriate to the dwelling under the 1992 Act.
;
c
in the table in paragraph 1, after sub-paragraph (b) insert —
(c) Where the dwelling would be wholly occupied by one or more persons to whom regulation 45(2) of the Council Tax Benefit Regulations 2006 applies but for the presence of one or more second adults who are in receipt of income support, state pension credit or are persons on an income-based jobseeker’s allowance. (c) 100 per cent. of the council tax due in respect of that day.
.
Amendment of the Housing Benefit and Council Tax Benefit (Consequential Provisions) Regulations 2006
12
In paragraph 27 of Schedule 2 to the Housing Benefit and Council Tax Benefit (Consequential Provisions) Regulations 2006 (Amendment of the Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.3) Regulations 2005) —
a
in sub-paragraph (20) in the substituted paragraph (2B) for “The amendments made by paragraphs (7) and (12) are” substitute “The amendment made by paragraph (7) is”; and
b
sub-paragraph (28) is revoked.
Signed by authority of the Secretary of State for Work and Pensions
James Plaskitt
Parliamentary Under Secretary of State,
Department for Work and Pensions
7th March 2006


text:
This Order may be cited as the General Dental Council (Fitness to Practise) Rules Order of Council 2006 and shall come into force on 31st July 2006.
A K Galloway
Clerk of the Privy Council


text:
Citation
1
This Order may be cited as the Taxation of Chargeable Gains (Gilt-edged Securities) (No.2) Order 2006.
Securities specified as gilt-edged securities
2
For the purposes of Schedule 9 to the Taxation of Chargeable Gains Act 1992 (gilt-edged securities) the following securities are specified —
4% Treasury Gilt 2016;
1¼% Index-Linked Treasury Gilt 2017;
1¼% Index-Linked Treasury Gilt 2027;
4¼% Treasury Gilt 2027;
4¼% Treasury Gilt 2046.
Kevin Brennan
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
28th November 2006


text:
Commencement, citation, extent and interpretation
1
1
These Regulations may be cited as the Communications (Television Licensing) (Amendment) Regulations 2006 and shall come into force on 1st April 2006.
2
These Regulations, except regulation 3, extend to the Channel Islands and the Isle of Man.
3
In these Regulations “the 2004 Regulations ” means the Communications (Television Licensing) Regulations 2004 .
Amendment of the 2004 Regulations
2
The 2004 Regulations shall be amended in accordance with the following provisions of these Regulations.
Amendment of Regulation 11
3
In regulation 11(1), after “computer apparatus” insert “or a mobile telephone”.
Amendment of Schedule 1
4
In Schedule 1 (issue fees for TV licences) —
a
for “£42.00” in each place where it occurs substitute “£44.00”; and
b
for “£126.50 in each place where it occurs substitute “£131.50”.
Amendment of Schedule 2
5
1
Schedule 2 (fees for TV licences payable by instalments) shall be amended as follows.
2
In paragraph 2(1) for “£32.89” and “£32.87” substitute respectively “£34.14” and “£34.12”.
3
In paragraphs 5(1) and 6(1) in each case for “2005” substitute “2006”.
4
For table 1 substitute table 1 in the Schedule to these Regulations.
5
For table 2 substitute table 2 in the Schedule to these Regulations.
6
In paragraph 7(6) —
a
in paragraph (b) for “2005” substitute “2006”; and
b
for “£73.80” and £10.54“ substitute respectively “£76.75” and “£10.95”.
7
For table 3 substitute table 3 in the Schedule to these Regulations.
8
In paragraph 9 —
a
in paragraph (a) for “£5.00” substitute “£5.50”; and
b
for paragraph (c) substitute —
c
the amount of the first 2 of those instalments is to be £5.50 and the amount of each of the remaining 23 instalments is to be £5.00.
9
In paragraph 11 —
a
in sub-paragraph (1) for “£65.00” substitute “£66.50”;
b
in sub-paragraph (3) for “£45.50” substitute “£47.00”;
c
in sub-paragraph (4) for “£35.50” substitute “£37.50”; and
d
in sub-paragraph (5) for “£24.00” substitute “£25.50”.
10
In paragraph 12 —
a
in sub-paragraph (1) for “£65.00” substitute “£66.50”;
b
for paragraph (b) of sub-paragraph (2) substitute —
b
the amount of each of the 10 instalments is to be £6.50.
;
c
in paragraph (b) of sub-paragraph (3) for “£7.70” substitute “£8.20”;
d
in paragraph (b) of sub-paragraph (4) for “£10.30” and “£10.00” substitute respectively “£10.90” and “£10.50”; and
e
in paragraph (b) of sub-paragraph (5) for “£15.40” and “£15.30” substitute respectively “£16.20” and “£16.40”.
11
In paragraph 13(2) —
a
in paragraph (a) for “£7.30” and “£6.80” substitute respectively “£7.80” and “£7.30”;
b
in paragraph (b) for “£9.10” and “£8.80” substitute respectively “£9.70” and “£9.60”;
c
in paragraph (c) for “£12.10” and “£12.00” substitute respectively “£13.00” and “£12.50”; and
d
in paragraph (d) for “£18.20” and “£17.90” substitute respectively “£19.40” and “£19.30”.
12
In paragraph 14 —
a
in sub-paragraph (1) for “£45.50” substitute “£47.00”;
b
for paragraph (a) of sub-paragraph (2) substitute —
a
sub-paragraph 2(b) is to have effect as if it provided for the amount of each of the first 9 of the instalments to be £8.50 and the final instalment to be £8.00;
;
c
in sub-paragraph (b) for “£10.20” and “£9.60” substitute respectively “£10.60” and “£10.30”;
d
for paragraph (c) of sub-paragraph (2) substitute —
c
sub-paragraph 4(b) is to have effect as if it provided for the amount of each of the first 5 of the instalments to be £14.10 and the final instalment to be £14.00;
; and
e
in sub-paragraph (d) for “£20.30 and “£20.10” substitute respectively “£21.20” and “£19.90”.
13
In paragraph 15 —
a
in sub-paragraph (1) for “£35.50” substitute “£37.50”;
b
in paragraph (a) of sub-paragraph (2) for “£9.10” substitute “£9.40”;
c
in paragraph (b) of subparagraph (2) for “£11.40” and “£11.20” substitute respectively “£11.80” and “£11.40”;
d
in paragraph (c) of sub-paragraph (2) for “£15.20” and “£15.00” substitute respectively “£15.70” and “£15.50”; and
e
for paragraph (d) of sub-paragraph (2) substitute —
d
sub-paragraph (5)(b) is to have effect as if it provided for the amount of each of the instalments to be £23.50.
.
14
In paragraph 16 —
a
in sub-paragraph (1) for “£24.00” substitute “£25.50”;
b
for paragraph (a) of sub-paragraph (2) substitute —
a
sub-paragraph 2(b) is to have effect as if it provided for the amount of each of the instalments to be £10.60;
;
c
in paragraph (b) of sub-paragraph (2) for “£12.90” and “£12.20” substitute respectively “£13.30” and “£12.90”;
d
in paragraph (c) of sub-paragraph (2) for “£17.10” and “£17.00” substitute respectively “£17.70” and “£17.50”; and
e
for paragraph (d) of sub-paragraph (2) substitute —
d
sub-paragraph (5)(b) is to have effect as if it provided for the amount of each of the instalments to be £26.50.
.
15
In paragraph 17(2) —
a
in paragraph (a) for “£11.70” substitute “£12.20”;
b
in paragraph (b) for “£14.70” and “£14.10” substitute respectively “£15.30” and “£14.90”;
c
for paragraph (c) substitute —
c
sub-paragraph (4)(b) is to have effect as if it provided for the amount of each of the first 5 instalments to be £20.40 and the final instalment to be £20.00;
; and
d
for paragraph (d) substitute —
d
sub-paragraph (5)(b) is to have effect as if it provided for the amount of each of the instalments to be £30.50.
.
Amendment of Schedule 3
6
1
Schedule 3 (fees for interim TV licences) shall be amended as follows.
2
In the table in Part 1 (fees for interim TV licences) for “£3.500” and “£10.541” substitute respectively “£3.666” and “£10.958”.
3
In paragraph 1(5)(b) of Part 2 (interim TV licence (including colour): payment by instalments) for “£126.50” substitute “£131.50”.
Amendment of Schedule 4
7
1
Schedule 4 (accommodation for residential care licences) shall be amended as follows.
2
In paragraph 8(1)(a) —
a
at the end of sub-paragraph (i) insert “or”; and
b
for sub-paragraphs (ii) and (iii) substitute —
ii
is carried on or managed by a person who is registered under Part III of the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003 to carry on or manage the establishment as a residential care home or nursing home within the meaning of Article 10 or 11 of that Order, or who would be subject to registration under that Part but for Article 11(2)(a) of that Order;
.
3
In paragraph 9(1)(b) —
a
in sub-paragraph (i) for “Committee” substitute “Department”; and
b
in sub-paragraph (ii) for “Department of Health and Social Services” substitute “Health and Social Services Department”.
Amendment of Schedule 5
8
In Schedule 5 (TV licence fees for hotels and hospitality areas and mobile units) —
a
for “£42.00” in each place where it occurs substitute “£44.00”; and
b
for “£126.50” in each place where it occurs substitute “£131.50”.
Savings
9
Schedules 1 to 3 and 5 to the 2004 Regulations shall continue to have effect without the amendments made by these Regulations in relation to any TV licence issued before 1st April 2006.
James Purnell
Parliamentary Under Secretary of State
Department for Culture, Media and Sport
5th March 2006
We consent to the making of these Regulations to the extent that they are made in exercise of the powers conferred by section 365 of the Communications Act 2003
Joan Ryan
Vernon Coaker
Two of the Commissioners of Her Majesty’s Treasury
7th March 2006


text:
1
This Order may be cited as the A65 Trunk Road (Gargrave Bypass) Order 1990, as varied by the A65 Trunk Road (Gargrave Bypass) Order 1990 Amendment and New Trunk Road Order 1993 (Revocation) Order 2006 and shall come into force on 12th January 2007.
2
The A65 Trunk Road (Gargrave Bypass) Order 1990, as varied by the A65 Trunk Road (Gargrave Bypass) Order 1990 Amendment and New Trunk Road Order 1993, is hereby revoked.
Signed by authority of the Secretary of State for Transport
John Bagley
A Divisional Director Highways Agency
18th December 2006


text:
Citation and commencement
1
This Order may be cited as the Bus Lane Contraventions (Approved Local Authorities) (England) (Amendment) (No. 4) Order 2006 and shall come into force on 2nd November 2006.
Specification of Calderdale Metropolitan Borough Council as an approved local authority
2
Calderdale Metropolitan Borough Council is specified as an approved local authority for the purposes of section 144 of the Transport Act 2000 (civil penalties for bus lane contraventions) .
Amendment to the Bus Lane Contraventions (Approved Local Authorities) (England) Order 2005
3
1
The Schedule to the Bus Lane Contraventions (Approved Local Authorities) (England) Order 2005 shall be amended as set out in paragraph (2).
2
After the row in the table relating to Bury Metropolitan Borough Council there shall be inserted the following row —
Calderdale Metropolitan Borough Council S.I. 2006/2631
Signed by authority of the Secretary of State for Transport
G Merron
Parliamentary Under Secretary of State,
Department for Transport
4th October 2006


text:
1
This Scheme may be cited as the M56 Motorway (Hapsford to Lea-by-Backford Section) and Connecting Roads Scheme 1976 (Partial Revocation) Scheme 2006 and shall come into force on 1st September 2006.
2
The M56 Motorway (Hapsford to Lea-by-Backford Section) and Connecting Roads Scheme 1976 is hereby partially revoked. The length of motorway to be revoked is set out in the schedule to this Scheme and is shown by a heavy black line on the deposited plan.
3
In this Scheme —
a
All measurements of distance are measured along the route of the relevant highway;
b
i
“the M56” means the M56 Motorway
ii
“the plan” means the plan folio numbered HA 10/MP/066 marked “The M56 Motorway (Hapsford to Lea-by-Backford Section) and Connecting Roads Scheme 1976 (Partial Revocation) Scheme 2006” signed by authority of the Secretary of State for Transport and deposited at the offices of the Highways Agency, City Tower, Piccadilly Plaza, Piccadilly, Manchester, M1 4BE.
Signed by authority of the Secretary of State for Transport.
Derek Drysdale
A Divisional Director Highways Agency
9th August 2006


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2006 and shall come into force on 12th April 2006.
2
These Regulations have effect in relation to land transactions with an effective date (within the meaning of Part 4 of the Finance Act 2003) on or after the day these Regulations come into force.
Amendment to the Finance Act 2003
2
Part 4 of the Finance Act 2003 is amended as follows.
3
In Schedule 4 (chargeable consideration for the purposes of stamp duty land tax) after paragraph 16 insert —
Purchaser bearing inheritance tax liability
16A
Where —
a
there is a land transaction that is —
i
a transfer of value within section 3 of the Inheritance Tax Act 1984 (transfers of value), or
ii
a disposition, effected by will or under the law of intestacy, of a chargeable interest comprised in the estate of a person immediately before his death,
and
b
the purchaser is or becomes liable to pay, agrees to pay or does in fact pay any inheritance tax due in respect of the transfer or disposition,
his liability, agreement or payment does not count as chargeable consideration for the transaction.
Purchaser bearing capital gains tax liability
16B
1
Where —
a
there is a land transaction under which the chargeable interest in question —
i
is acquired otherwise than by a bargain made at arm’s length, or
ii
is treated by section 18 of the Taxation of Chargeable Gains Act 1992 (connected persons) as so acquired,
and
b
the purchaser is or becomes liable to pay, or does in fact pay, any capital gains tax due in respect of the corresponding disposal of the chargeable interest,
his liability or payment does not count as chargeable consideration for the transaction.
2
Sub-paragraph (1) does not apply if there is chargeable consideration for the transaction (disregarding the liability or payment referred to in sub-paragraph (1)(b)).
Costs of enfranchisement
16C
Costs borne by the purchaser under section 9(4) of the Leasehold Reform Act 1967 or section 33 of the Leasehold Reform, Housing and Urban Development Act 1993 (costs of enfranchisement) do not count as chargeable consideration.
.
4
1
In Schedule 17A (further provisions relating to leases) in paragraph 10(1) (tenants' obligations etc that do not count as chargeable consideration) after paragraph (e) insert —
f
any liability of the tenant for costs under section 14(2) of the Leasehold Reform Act 1967 or section 60 of the Leasehold Reform, Housing and Urban Development Act 1993 (costs to be borne by person exercising statutory right to be granted lease);
g
any other obligation of the tenant to bear the landlord’s reasonable costs or expenses of or incidental to the grant of a lease;
h
any obligation under the lease to transfer to the landlord, on the termination of the lease, payment entitlements granted to the tenant under the single payment scheme (that is, the scheme of income support for farmers in pursuance of Title III of Council Regulation ( EC ) No 1782/2003 ) in respect of land subject to the lease.
.
Tom Watson
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
22th March 2006


text:
Citation and commencement
1
These Regulations may be cited as the Occupational Pension Schemes (Contracting-out) (Amendment) Regulations 2006 and shall come into force on 14th June 2006.
Amendment of the Occupational Pension Schemes (Contracting-out) Regulations 1996
2
1
The Occupational Pension Schemes (Contracting-out) Regulations 1996 shall be amended as follows.
2
In regulation 60 (payment of a guaranteed minimum pension as a lump sum) —
a
in paragraph (1)(b) in head (i)(aa), for “of that Part” substitute “of Part 1 of Schedule 29 to that Act”;
b
after paragraph (2) add —
3
Subject to paragraph (4), for the purposes of section 21(1) of the 1993 Act further circumstances are where the payment of a lump sum —
a
is authorised under section 164 of the Finance Act 2004;
b
is permitted by the lump sum rule in section 166 of that Act; and
c
qualifies as a serious ill-health lump sum for the purposes of paragraph 4 of Part 1 of Schedule 29 to that Act.
4
Where —
a
under the scheme, an earner qualifies for a lump sum payment on the ground of serious ill-health; and
b
the scheme also provides for the payment of a guaranteed minimum pension to the widow, widower or surviving civil partner of the earner (“a survivor’s pension”),
the scheme must continue to include provision for a survivor’s pension notwithstanding the payment of a lump sum to the earner.
.
Signed by authority of the Secretary of State for Work and Pensions.
James Purnell
Minister of State,
Department for Work and Pensions
16th May 2006


text:
Citation, commencement, interpretation and application
1
1
These Regulations may be cited as the Occupational Pension Schemes (Early Leavers: Cash Transfer Sums and Contribution Refunds) Regulations 2006 and shall come into force on 6th April 2006.
2
In these Regulations —
“ the Act ” means the Pension Schemes Act 1993;
“the 1995 Act ” means the Pensions Act 1995 ;
“the 2004 Act ” means the Pensions Act 2004.
3
These Regulations apply only where the member’s pensionable service under the occupational pension scheme terminates on or after 6th April 2006.
Calculation and verification of cash transfer sum
2
1
Except in a case to which, or to the extent to which, paragraph (2) or (4) applies, cash transfer sums are to be calculated and verified in such manner as may be approved in particular cases by the scheme actuary or in relation to a scheme to which section 47(1)(b) of the 1995 Act (professional advisers) does not apply, by —
a
a Fellow of the Institute of Actuaries ;
b
a Fellow of the Faculty of Actuaries ; or
c
a person with other actuarial qualifications who is approved by the Secretary of State, at the request of the trustees of the scheme in question, as being a proper person to act for the purposes of these Regulations in connection with that scheme,
and, subject to paragraph (2), in this regulation and in regulation 4 “actuary” means the scheme actuary or, in relation to a scheme to which section 47(1)(b) of the 1995 Act does not apply, the actuary referred to in sub-paragraph (a), (b) or (c) of this paragraph.
2
Where the member in respect of whom a cash transfer sum is to be calculated and verified is a member of a scheme having particulars from time to time set out in regulations made under section 7 of the Superannuation Act 1972 (superannuation of persons employed in local government service, etc. ), that cash transfer sum shall be calculated and verified in such manner as may be approved by the Government Actuary or by an actuary authorised by the Government Actuary to act on his behalf for that purpose and in such a case “actuary” in this regulation and in regulation 4 means the Government Actuary or the actuary so authorised.
3
Except in a case to which paragraph (4) applies, cash transfer sums are to be calculated and verified by adopting methods and making assumptions which —
a
if not determined by the trustees of the scheme in question, are notified to them by the actuary; and
b
are certified by the actuary to the trustees of the scheme —
i
as being consistent with the calculation of cash equivalents under the requirements of Chapter 4 of Part 4 of the Act (transfer values),
ii
as being consistent with “Retirement Benefit Schemes – Transfer Values (GN11)” published by the Institute of Actuaries and the Faculty of Actuaries and current at the date on which the cash transfer sum is calculated,
iii
as being consistent with the methods adopted and assumptions made, at the time when the certificate is issued, in calculating the benefits to which entitlement arises under the rules of the scheme in question for a person who is acquiring transfer credits under those rules.
4
Where a cash transfer sum or any portion of a cash transfer sum relates to money purchase benefits which do not fall to be valued in a manner which involves making estimates of the value of benefits, then that cash transfer sum or that portion shall be calculated and verified in such manner as may be approved in particular cases by the trustees of the scheme and in accordance with methods consistent with the requirements of Chapter 4 of Part 4 of the Act.
Contribution refund; investments etc.
3
For the purposes of these Regulations, where under the rules of the scheme —
a
interest is payable on a member’s employee contributions to the scheme, the amount of the contribution refund shall be increased by the interest so payable; or
b
a member’s employee contributions to the scheme fall to be invested and the member is entitled to the surrender value of the investments derived from those contributions, the amount of the contribution refund shall be increased or, as the case may be, reduced to the amount of that surrender value,
and in the following provisions of these Regulations references to a contribution refund are, where applicable, to the contribution refund as so increased or, as the case may be, reduced.
Reduction of cash transfer sums and contribution refunds
4
1
In the case of a scheme to which Part 3 of the 2004 Act applies (scheme funding), the cash transfer sum in respect of a member may be reduced by the trustees or managers of the scheme if the GN11 insufficiency conditions are met.
2
The GN11 insufficiency conditions are that the actuary’s last relevant GN11 report shows that at the effective date of the report —
a
the scheme had assets that were insufficient to pay the full amount of cash equivalents under Chapter 4 of Part 4 of the Act in respect of all the members, and
b
the assets were insufficient to pay in full any category of liabilities that is a category of liabilities for the benefits in respect of which the member’s cash equivalent is being calculated.
3
If the GN11 insufficiency conditions are met the trustees may reduce any part of the member’s cash transfer sum that is payable in respect of such a category of liabilities as are mentioned in paragraph (2)(b) by a percentage not exceeding the GN11 deficiency percentage.
4
The GN11 deficiency percentage is the same as the percentage by which a member’s cash equivalent for such a category of liabilities is being reduced.
5
The references in this regulation to the actuary’s last relevant GN11 report is to his last report, in accordance with “Retirement Benefit Schemes – Transfer Values (GN11)” published by the Institute of Actuaries and the Faculty of Actuaries, before the cash transfer sum is calculated.
6
If by virtue of regulations made under section 232 of the 2004 Act (power to modify provisions of Part 3), Part 3 of that Act applies to a section of a scheme as if that section were a separate scheme, paragraphs (1) and (2) shall apply to a section as if that section were a separate scheme, and as if the reference to a scheme were accordingly a reference to that section.
7
Where a scheme begins to wind up after the member’s pensionable service terminates but before the trustees or managers have used the cash transfer sum or paid the contribution refund to the member, the cash transfer sum or contribution refund may be reduced to the extent necessary for the scheme to comply with the winding up provisions (as defined in section 73B(10)(a) of the 1995 Act ) and regulations made under those provisions.
8
If, by virtue of regulations made under section 73B(4)(b)(i) of the 1995 Act by virtue of section 73B(5) of that Act, the winding up provisions (as so defined) apply to a section of a scheme as if that section were a separate scheme, paragraph (7) shall apply as if that section were a separate scheme and as if the references therein to a scheme were accordingly references to that section.
9
A member’s cash transfer sum or contribution refund under the scheme may be reduced if the member has incurred some monetary obligation due to the employer or to the scheme and arising out of a criminal, negligent or fraudulent act or omission by that member.
10
A member’s cash transfer sum or contribution refund under the scheme may be reduced by reason of paragraph (9) to the extent only that the reduction does not exceed the amount of the monetary obligation in question.
11
A reduction under paragraph (9) must not take effect where there is a dispute as to the amount of the monetary obligation in question, unless the obligation has become enforceable under an order of a competent court or in consequence of an award of an arbitrator, or in Scotland, an arbiter to be appointed (failing agreement between the parties) by the sheriff.
12
In a case where two or more paragraphs of this regulation fall to be applied to a cash transfer sum or paragraphs (7) and (9) fall to be applied to a contribution refund, they shall be applied in the order in which they occur in this regulation.
Increases of cash transfer sum and contribution refund
5
1
Subject to paragraph (2), if there is a failure by the trustees or managers of the scheme to comply with section 101AG(2) of the Act (duty to act within a reasonable period) in relation to the cash transfer sum, the cash transfer sum shall be increased by the amount, if any, by which the cash transfer sum as calculated in accordance with regulations 2 and 4 falls short of what it would have been had the cash transfer sum been calculated on the date on which the trustees or managers should have done what was needed to carry out the member’s requirement.
2
If there is a failure by the trustees or managers of the scheme to comply with section 101AG(2) of the Act without reasonable excuse the cash transfer sum shall be increased by —
a
interest on that sum calculated on a daily basis over the period from the date on which they received the member’s notice under section 101AD(2) of the Act (exercise of right under section 101AB) to the date on which they do what is needed to carry out that requirement, at an annual rate of one per cent above the Bank of England base rate; or
b
the amount, if any, by which the cash transfer sum as calculated in accordance with regulations 2 and 4 falls short of what it would have been had the cash transfer sum been calculated on the date on which the trustees or managers should have done what was needed to carry out the member’s requirement,
whichever is the greater.
3
If there is a failure by the trustees or managers of the scheme to comply with section 101AG(4) of the Act without reasonable excuse the contribution refund shall be increased by interest on that sum calculated on a daily basis over the period from the date on which they received the member’s notice under section 101AD(2) of the Act to the date on which they do what is needed to carry out the member’s requirement at an annual rate of one per cent above the Bank of England base rate.
4
In this regulation “Bank of England base rate” means —
a
the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets; or
b
where an order under section 19 of the Bank of England Act 1998 (Treasury’s reserve powers) is in force, any equivalent rate determined by the Treasury under that section.
Cash transfer sums: requirements to be met by receiving schemes
6
The prescribed requirements referred to in section 101AE(2)(a)(ii) and (b)(ii) of the Act (cash transfer sum to be used for acquiring transfer credits or rights under another occupational pension scheme or a personal pension scheme) are that —
a
if the member’s cash transfer sum (or any portion of it to be used under section 101AE(2)(a) or (b) of the Act) comprises, or includes, section 9(2B) rights, then the occupational pension scheme or personal pension scheme under whose rules transfer credits or rights are to be acquired is one to which, had those rights been accrued rights, a transfer of liability in respect of those accrued rights could have been made in accordance with regulation 7 of the Contracting-out (Transfer and Transfer Payment) Regulations 1996 (transfer of liability in respect of section 9(2B) rights: general), and in this paragraph “section 9(2B) rights” has the meaning given to that expression in regulation 1(2) of those Regulations; and
b
if the scheme in respect of which the member acquires a right under section 101AB(1)(a) of the Act (right to cash transfer sum and contribution refund) is a scheme which is registered by the Her Majesty’s Revenue and Customs under section 153 of the Finance Act 2004 (registration of pension schemes) (but not a scheme which was immediately before 6th April 2006 approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988 (pension scheme etc : retirement annuities)), then the scheme or personal pension scheme in respect of which the cash transfer sum is to be used is a scheme so registered or is a qualifying recognised overseas pension scheme within the meaning of section 169(2) of the Finance Act 2004 (recognised transfers).
Information
7
1
The statement given under subsection (2)(a) of section 101AC of the Act (notification of right to cash transfer sum or contribution refund) must in addition to the matters specified in subsections (2) and (3) of that section also specify —
a
if the amount of the cash transfer sum or contribution refund has been reduced in accordance with regulation 4, the reason for the reduction;
b
details of any reduction required from the cash transfer sum or contribution refund in accordance with regulation 4;
c
details of any set off of the contribution refund against the refund payment made in accordance with section 101AG(5)(b) or 101AH(3)(b) of the Act (powers of trustees or managers where right not exercised);
d
details of any tax liability in respect of the contribution refund;
e
if an amount is to be deducted from a refund under section 61(2) of the Act (deduction of contributions equivalent premium from refund of scheme contributions), details of the amount certified under section 63 of the Act (further provisions concerning calculations relating to premiums);
f
how the exercise of the member’s right mentioned in subsection (2)(a)(i) of section 101AC of the Act will affect his other rights, if any, under the scheme;
g
that if on a winding up of a scheme the cash transfer sum or contribution refund may be reduced in accordance with regulation 4(7), that the member will be informed that there may be reductions and that if the scheme does begin to be wound up that he will be informed if the cash transfer sum or contribution refund is to be reduced; and
h
that if the member does not exercise his right on or before the reply date or such later date as the trustees or managers may allow in his case under section 101AI(2) of the Act (rights under section 101AB: further provisions), the trustees or managers will be entitled to pay the contribution refund to him.
2
Where in relation to a member —
a
a payment is made out of an occupational pension scheme (A) to the trustees or managers of another occupational pension scheme (B); and
b
transfer credits have been allowed to the member under scheme (B),
the trustees or managers of scheme (A) shall on the written request of the trustees or managers of scheme (B) provide the trustees or managers of scheme (B) within a period of one month beginning with the date of the request, information in writing as to the amount of the employee contributions made to scheme (A) by or on behalf of the member so far as they relate to the transfer payment.
Signed by authority of the Secretary of State for Work and Pensions.
Stephen Timms
Minister of State,
Department for Work and Pensions
9th January 2006


text:
Citation and commencement
1
These Regulations may be cited as the Child Trust Funds (Amendment) Regulations 2006 and shall come into force on 7th February 2006.
Amendment of the Child Trust Funds Regulations 2004
2
The Child Trust Funds Regulations 2004 are amended as follows.
3
In regulation 3(3) omit “(when the voucher shall cease to be valid)”.
4
In regulation 5 —
a
in paragraph (1) —
i
for “paragraph (2)” substitute “paragraphs (1A) and (2)”;
ii
in Condition 1 add at the end “not later than 7 days after its expiry date”;
b
after paragraph (1) insert —
1A
The application to open the account must be made, and Condition 2 satisfied, not later than the expiry date of the voucher.
5
In regulation 30(5)(a) omit “(by means of a voucher)”.
Dave Watts
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
31st January 2006


text:
Citation, commencement and interpretation
1
These Regulations may be cited as the Education (Mandatory Awards) (Amendment) Regulations 2006.
2
1
Except as provided for by paragraph (2) these Regulations shall come into force on 30th April 2006.
2
Regulations 4(b), (e), (g) and (h), 6(7) to (9), 12 and 15 shall come into force on 1st September 2006.
3
In these Regulations, “the Principal Regulations ” means the Education (Mandatory Awards) Regulations 2003 .
Revocation
4
The following provisions of the Education (Mandatory Awards) (Amendment) Regulations 2005 are revoked —
a
regulation 6(3) and (4);
b
regulation 6(6) to (8);
c
regulation 7;
d
regulation 10;
e
regulation 11;
f
regulation 13(2)(b);
g
regulation 16; and
h
Schedule 1 to the Regulations.
Amendment of the Principal Regulations
5
The Principal Regulations are amended in accordance with these Regulations.
6
1
Regulation 2 is amended as follows.
2
For the definition of “category 2 European Student”, substitute —
“category 2 European student” means a person who falls within paragraph 10 of Part 2 of Schedule 5A;
.
3
After the definition of “Certificate in Education”, insert —
“Community Right student” means —
a person who falls within paragraph 6 of Part 2 of Schedule 5A by virtue of being —
an EEA self-employed person, an EEA frontier worker or an EEA frontier self-employed person;
a family member of a person mentioned in paragraph (i);
a dependent relative in the ascending line of an EEA migrant worker or the spouse or civil partner of such a worker;
a Swiss self-employed person, a Swiss frontier employed person or a Swiss frontier self-employed person; or
a family member of a person mentioned in paragraph (iv);
a person who falls within paragraph 11 of Part 2 of Schedule 5A; or
a person who falls within paragraph 8 of Part 2 of Schedule 5A;
.
4
After the definition of “dependent”, insert —
“Directive student” means —
a person who falls within paragraph 3 of Part 2 of Schedule 5A; or
a person who is a European student by virtue of being a family member of an EC national;
.
5
Omit the definition of “EEA migrant worker”.
6
For the definition of “European student”, substitute —
“European student” means a person who falls within paragraph 9 of Part 2 of Schedule 5A and not within any other paragraph of that Part of Schedule 5A;
.
7
In the definition of “new academic term” for “2005”, substitute “2006”.
8
For the definition of “new payment”, substitute —
“new payment” means a payment made under these Regulations as amended by the Education (Mandatory Awards) (Amendment) Regulations 2004, the Education (Mandatory Awards) (Amendment) Regulations 2005 and the Education (Mandatory Awards) (Amendment) Regulations 2006;
.
9
For the definition of “old payment”, substitute —
“old payment” means a payment which would have been made under these Regulations, as amended by the Education (Mandatory Awards) (Amendment) Regulations 2004, the Education (Mandatory Awards) (Amendment) ( No. 2) Regulations 2004 and the Education (Mandatory Awards) (Amendment) Regulations 2005, if they had not been amended by the Education (Mandatory Awards) (Amendment) Regulations 2006;
.
10
In the definition of “refugee”, omit the words from “and any reference” to “a step-child”.
7
1
Regulation 5 is amended as follows.
2
Omit paragraphs (4), (5) and (6).
8
1
Regulation 7 is amended as follows.
2
In paragraph (1)(a) and (b) for “2004”, wherever it occurs, substitute “2005”.
9
1
Regulation 11 is amended as follows.
2
After paragraph (2)(dd), insert —
de
in the case of a Directive student who —
i
started a designated course on or before 30th April 2006; and
ii
is applying for an award in respect of that course,
where the application reaches the authority by 30th August 2006;
df
in the case of a Community Right Student who —
i
started a designated course on or after 1st September 2005 but on or before 30th April 2006; and
ii
is applying for an award in respect of that course,
where the application reaches the authority by 30th August 2006;
dg
in the case of a person who —
i
acquires the right of permanent residence as defined in Part 1 of Schedule 5A;
ii
becomes a person described in paragraph 6(1)(a) of Part 2 of Schedule 5A;
iii
becomes a family member of an EC national; or
iv
becomes the child of a Swiss national,
where the application reaches the authority not later than four months after the date on which he acquired that right or status;
.
10
For regulation 13, substitute —
13
An authority is not under a duty to bestow an award in respect of a person’s attendance at a course if in the opinion of the authority —
a
that person does not fall within one of the categories in Part 2 of Schedule 5A; or
b
that person has shown himself by his conduct to be unfitted to receive an award.
.
11
1
Regulation 25 is amended as follows.
2
For paragraph (6), substitute —
6
Where the authority has come under a duty to bestow an award on a person during an academic year because —
a
he has become —
i
a European student as a result of —
aa
the accession of the State of which he is a national, or as the case may be, of which his family member (within the meaning of Part 1 of Schedule 5A) is a national, to the European Community; or
bb
becoming the family member (within the meaning of Part 1 of Schedule 5A) of an EC national;
ii
a refugee or the spouse, civil partner, child of a refugee;
iii
a person described in paragraph 6(1)(a) of Part 2 of Schedule 5A;
iv
the child of a Swiss national; or
b
he has acquired the right of permanent residence within the meaning of Part 1 of Schedule 5A,
they shall deduct from the sums and grant payable in respect of that year in pursuance of the award under regulation 17 the amounts referred to in paragraph (8).
3
For paragraph (8)(a), substitute —
a
from the sum payable in respect of fees under regulation 17 any amount payable before the date on which —
i
the student became a European student;
ii
the relevant person was recognised as a refugee;
iii
the student acquired the right of permanent residence;
iv
the student became a person described in paragraph 6(1)(a) of Part 2 of Schedule 5A; or
v
the student became the child of a Swiss national;
.
12
1
Schedule 1 is amended as follows.
2
For paragraph (iii), substitute —
iii
in the case of a course at the University of Buckingham, £2,840 payable in four equal instalments of £710; in the case of a course at the Guildhall School of Music, £4,355 payable in three instalments of £1,452, £1,452 and £1,451; and in the case of a course at Heythrop College, £2,415 payable in three equal instalments of £715;
.
13
1
Schedule 3 is amended as follows.
2
In paragraph 1(3) of Part 1 for “or a category 2 European student”, substitute “, a category 2 European student, a Community right student or a Directive student”.
3
In paragraph 4(4) of Part 2 for “the Education (Student Support) Regulations 2005”, substitute “the Education (Student Support) Regulations 2006 ”.
14
After Schedule 5, insert —
SCHEDULE 5A
ELIGIBLE STUDENTS
Regulation 13
PART 1
Interpretation
1
1
For the purposes of this Schedule —
“Directive 2004/38” means Directive 2004/38/EC of the European Parliament and of the Council of 29th April 2004 on the rights of citizens of the Union and their family members to move and reside freely in the territory of the Member States;
“EC national” means a national of a Member State of the European Community;
“EEA frontier self-employed person” means an EEA national who —
is self-employed in the United Kingdom; and
resides in Switzerland or the territory of an EEA State other than the United Kingdom and returns to his residence in Switzerland or that EEA State, as the case may be, daily or at least once a week;
“EEA frontier worker” means an EEA national who —
is a worker in the United Kingdom; and
resides in Switzerland or the territory of an EEA State other than the United Kingdom and returns to his residence in Switzerland or that EEA State, as the case may be, daily or at least once a week;
“EEA migrant worker” means an EEA national who is a worker, other than an EEA frontier worker, in the United Kingdom;
“EEA national” means a national of an EEA State other than the United Kingdom;
“EEA self-employed person” means an EEA national who is a self-employed person, other than an EEA frontier self-employed person, in the United Kingdom;
“EEA State” means a Member State of the European Economic Area;
“employed person” means an employed person within the meaning of Annex 1 to the Switzerland Agreement;
“family member” means —
in relation to an EEA frontier worker, an EEA migrant worker, an EEA frontier self-employed person or an EEA self-employed person —
his spouse or civil partner;
his child or the child of his spouse or civil partner; or
dependent direct relatives in his ascending line or that of his spouse or civil partner;
in relation to a Swiss employed person, a Swiss frontier employed person, a Swiss frontier self-employed person or a Swiss self-employed person —
his spouse or civil partner; or
his child or the child of his spouse or civil partner;
in relation to an EC national who is not self-sufficient —
his spouse or civil partner; or
direct descendants of his or his spouse or civil partner who are —
under the age of 21; or
dependants of his or of his spouse or civil partner;
in relation to an EC national who is self-sufficient —
his spouse or civil partner;
direct descendants of his or his spouse or civil partner who are —
under the age of 21; or
dependants of his or of his spouse or civil partner;
dependent direct relatives in his ascending line or that of his spouse or civil partner;
in relation to a United Kingdom national, for the purposes of paragraph 9 —
his spouse or civil partner; or
direct descendants of his or his spouse or civil partner who are —
under the age of 21; or
dependants of his or his spouse or civil partner;
“person with leave to enter or remain” means a person who —
has been informed by a person acting under the authority of the Secretary of State for the Home Department that, although he is considered not to qualify for recognition as a refugee, it is thought right to allow him to enter or remain in the United Kingdom;
has been granted leave to enter or to remain accordingly; and
has been ordinarily resident in the British Islands throughout the period since he was granted leave to enter or remain;
“right of permanent residence” means a right arising under Directive 2004/38 to reside in the United Kingdom permanently without restriction;
“self-employed person” means —
in relation to an EEA national, a person who is self-employed within the meaning of Article 7 of Directive 2004/38; or
in relation to a Swiss national, a person who is a self-employed person within the meaning of Annex 1 to the Switzerland Agreement;
“self-sufficient” means self-sufficient within the meaning of Article 7(1)(b) of Directive 2004/38;
“settled” has the meaning given by section 33(2A) of the Immigration Act 1971 ;
“Swiss employed person” means a Swiss national who is an employed person, other than a Swiss frontier employed person, in the United Kingdom;
“Swiss frontier employed person” means a Swiss national who —
is an employed person in the United Kingdom; and
resides in Switzerland or in the territory of an EEA State other than the United Kingdom and returns to his residence in Switzerland or that EEA State, as the case may be, daily or at least once a week;
“Swiss frontier self-employed person” means a Swiss national who —
is a self-employed person in the United Kingdom; and
resides in Switzerland or in the territory of an EEA State other than the United Kingdom and returns to his residence in Switzerland or that EEA State, as the case may be, daily or at least once a week;
“Swiss self-employed person” means a Swiss national who is a self-employed, other than a Swiss frontier self-employed person, in the United Kingdom;
“United Kingdom national” means a person who falls to be treated as a national of the United Kingdom for the purposes of the Community Treaties;
“worker” means a worker within the meaning of article 7 of Directive 2004/38.
2
For the purposes of this Schedule, “parent” includes a guardian, any other person having parental responsibility for a child and any person having care of a child and “child” is to be construed accordingly.
3
For the purposes of this Schedule, a person is to be treated as ordinarily resident in the British Islands or in the territory comprising the European Economic Area and Switzerland if he would have been so resident but for the fact that —
a
he;
b
his spouse or civil partner;
c
his parent; or
d
in the case of a dependent direct relative in the ascending line, his child or child’s spouse or civil partner,
is or was temporarily employed outside the British Islands or, as the case may be, outside the territory comprising the European Economic Area and Switzerland.
4
For the purposes of sub-paragraph (3), temporary employment outside of the British Islands or the territory comprising the European Economic Area and Switzerland includes —
a
in the case of members of the regular naval, military or air forces of the Crown, any period which they serve outside the British Islands as members of such forces; and
b
in the case of members of the regular armed forces of an EEA State or Switzerland, any period which they serve outside of the territory comprising the European Economic Area and Switzerland as members of such forces.
5
For the purposes of this Schedule an area which —
a
was previously not part of the European Community or the European Economic area; but
b
at any time before or after these Regulations come into force has become part of one or other or both of these areas,
is to be considered to have always been a part of the European Economic Area.
PART 2
Categories
Persons with settled status
2
1
A person who —
a
at the beginning of the first year of the course, is settled in the United Kingdom other than by reason of having acquired a right of permanent residence;
b
has been ordinarily resident throughout the three years preceding the first year of the course in the British Islands; and
c
subject to sub-paragraph (2), whose residence in the British Islands has not during any part of the period referred to in paragraph (b) been wholly or mainly for the purpose of receiving full-time education.
2
Paragraph (c) of sub-paragraph (1) does not apply to a person who is treated as being ordinarily resident in the British Islands in accordance with paragraph 1(3).
3
A person who —
a
is settled in the United Kingdom by virtue of having acquired the right of permanent residence;
b
has been ordinarily resident throughout the three years preceding the first year of the course in the British Islands; and
c
in a case where his ordinary residence referred to in paragraph (b) was wholly or mainly for the purpose of receiving full-time education, was ordinarily resident in the territory comprising the European Economic Area and Switzerland immediately before the period of ordinary residence referred to in paragraph (b).
Refugees and persons with leave to enter or remain
4
A person who is either —
a
a refugee ordinarily resident in the British Islands who has not ceased to be so resident since he was recognised as a refugee; or
b
the spouse, civil partner, child or step-child of a person mentioned in sub-paragraph (a).
5
A person who —
a
is either —
i
a person with leave to enter or remain; or
ii
the spouse, civil partner, child or step-child of a person with leave to enter or remain; and
b
has been ordinarily resident throughout the three years preceding the first year of the course in the British Islands.
Workers, employed persons, self-employed persons and their family members
6
1
A person who —
a
is —
i
an EEA migrant worker or an EEA self-employed person;
ii
a Swiss employed person or a Swiss self-employed person;
iii
a family member of a person mentioned in paragraph (i) or (ii);
iv
an EEA frontier worker or an EEA frontier self-employed person;
v
a Swiss frontier employed person or a Swiss frontier self-employed person; or
vi
a family member of a person mentioned in paragraph (iv) or (v); and
b
has been ordinarily resident throughout the three years preceding the first year of the course in the territory comprising the European Economic Area and Switzerland.
7
A person who —
a
has been ordinarily resident throughout the three years preceding the start of the course in the territory comprising the European Economic Area and Switzerland; and
b
is entitled to support by virtue of article 12 of Council Regulation ( EEC ) No. 1612/68 on the freedom of movement of workers , as extended by the EEA Agreement.
Persons who are settled in the United Kingdom and have exercised a right of residence elsewhere
8
1
A person who —
a
is settled in the United Kingdom;
b
left the United Kingdom and exercised a right of residence after having been settled in the United Kingdom;
c
has been ordinarily resident throughout the three years preceding the first year of the course in the territory comprising the European Economic Area and Switzerland; and
d
in a case where his ordinary residence referred to in paragraph (c) was wholly or mainly for the purposes of receiving full-time education, was ordinarily resident in the territory comprising the European Economic Area and Switzerland immediately before the period of ordinary residence referred to in paragraph (d).
2
For the purposes of this paragraph, a person has exercised a right of residence if he is a United Kingdom national, a family member of a United Kingdom national for the purposes of Article 7 of Directive 2004/38 (or corresponding purposes under the EEA Agreement or Switzerland Agreement) or a person who has the right of permanent residence who in each case has exercised a right under Article 7 of Directive 2004/38 or any equivalent right under the EEA Agreement or Switzerland Agreement in a state other than the United Kingdom or, in the case of a person who is settled in the United Kingdom and has a right of permanent residence, if he goes to the state within the territory comprising the European Economic Area and Switzerland of which he is a national or of which the person in relation to whom he is a family member is a national.
EC nationals
9
1
A person who —
a
is either
i
an EC national at the beginning of the first year of the course; or
ii
a family member of such a person;
b
has been ordinarily resident throughout the three years preceding the first year of the course in the territory comprising the European Economic Area and Switzerland; and
c
subject to sub-paragraph (2), whose ordinary residence in the territory comprising the European Economic Area and Switzerland was not wholly or mainly for the purpose of receiving full-time education.
2
Paragraph (c) of sub-paragraph (1) does not apply to a person who is treated as being ordinarily resident in the territory comprising the European Economic Area and Switzerland in accordance with paragraph 1(3).
3
Where a state accedes to the European Community after the beginning of the first year of the course and a person is a national of that state or the family member of a national of that state, the requirement in paragraph (a) of sub-paragraph (1) to be an EC national at the beginning of the first year of the course does not apply.
10
A person who —
a
is an EC national other than a United Kingdom national;
b
has been ordinarily resident throughout the three years preceding the first of the course in the British Islands; and
c
in a case where his ordinary residence referred to in paragraph (b) was wholly or mainly for the purpose of receiving full-time education, was ordinarily resident in the territory comprising the European Economic Area and Switzerland immediately before the period of ordinary residence referred to in paragraph (b).
Children of Swiss nationals
11
A person who —
a
is the child of a Swiss national who is entitled to support in the United Kingdom by virtue of article 3(6) of Annex 1 to the Switzerland Agreement;
b
has been ordinarily resident throughout the three years preceding the first year of the course in the territory comprising the European Economic Area and Switzerland; and
c
in a case where his ordinary residence referred to in paragraph (b) was wholly or mainly for the purpose of receiving full-time education, was ordinarily resident in the territory comprising the European Economic Area and Switzerland immediately prior to the period of ordinary residence referred to in paragraph (b).
.
15
The figures in the third column of the table in the Schedule to these Regulations are substituted for the figures in the second column where they appear in the provisions of the Principal Regulations set out in the first column of the table.
Bill Rammell
Minister of State
Department for Education and Skills
27th March 2006