text:
PART 1
GENERAL
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations 2005 and shall come into force on 6 th April 2006.
2
In these Regulations —
“the Claims and Payments Regulations ” means the Social Security (Claims and Payments) Regulations 1987 ;
“the Housing Benefit Regulations ” means the Housing Benefit (General) Regulations 1987 .
PART 2
DEFERRAL OF RETIREMENT PENSIONS AND SHARED ADDITIONAL PENSION
Interpretation
2
1
In this Part —
“elector” means the person who may make an election under paragraph A1(1) or 3C(2) of Schedule 5 or paragraph 1(1) of Schedule 5A;
“retirement pension” means a Category A or a Category B retirement pension.
2
In this Part, references to Schedules 5 and 5A are to those Schedules to the Social Security Contributions and Benefits Act 1992.
Timing of election
3
1
The period for making an election under —
a
paragraph A1(1) of Schedule 5 (choice between increase of pension and lump sum where pensioner’s entitlement is deferred); and
b
paragraph 1(1) of Schedule 5A (choice between pension increase and lump sum where entitlement to shared additional pension is deferred),
is, subject to paragraph (4), three months starting on the date shown on the notice issued by the Secretary of State following the claim for retirement pension or shared additional pension, confirming that the elector is required to make that election.
2
The period for making an election under paragraph 3C(2) of Schedule 5 (choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement) is, subject to paragraph (4), three months starting on the date shown on the notice issued by the Secretary of State following W’s claim for retirement pension or, if later, the date of S’s death, confirming that the elector is required to make that election .
3
Where more than one notice has been issued by the Secretary of State in accordance with paragraph (1) or (2), the periods prescribed in those paragraphs shall only commence from the date shown on the latest such notice.
4
The periods specified in paragraphs (1) and (2) may be extended by the Secretary of State if he considers it reasonable to do so in any particular case.
5
Nothing in this regulation shall prevent the making of an election on or after claiming retirement pension or, as the case may be, shared additional pension but before the issue of the notice referred to in paragraph (1) or (2).
Manner of making election
4
An election under paragraph A1(1) or 3C(2) of Schedule 5 or under paragraph 1(1) of Schedule 5A may be made —
a
in writing to an office specified by the Secretary of State for accepting such elections; or
b
except where the Secretary of State directs in any particular case that the election must be made in accordance with paragraph (a), by telephone call to the telephone number specified by the Secretary of State.
Change of election
5
1
Subject to paragraphs (2) and (6), this regulation applies in the case of an election which —
a
has been made under paragraph A1(1) or 3C(2) of Schedule 5 or under paragraph 1(1) of Schedule 5A; or
b
has been treated as made under paragraph A1(2) or 3C(3) of Schedule 5 or under paragraph 1(2) of Schedule 5A.
2
This regulation does not apply in the case of an election which is —
a
made, or treated as made, by an elector who has subsequently died; or
b
treated as having been made by virtue of regulation 30(5D) or (5F) of the Claims and Payments Regulations .
3
An election specified in paragraph (1) may be changed by way of application made no later than the last day of the period specified in paragraph (4).
4
The period specified for the purposes of paragraph (3) is, subject to paragraph (5), three months starting on the date shown on the written notification issued by the Secretary of State to the elector, confirming the election which the elector has made or is treated as having made.
5
The period specified in paragraph (4) may be extended by the Secretary of State if he considers it reasonable to do so in any particular case.
6
An election specified in paragraph (1) may not be changed where —
a
there has been a previous change of election under this regulation in respect of the same period of deferment;
b
the application is to change the election to one under paragraph A1(1)(a) or 3C(2)(a) of Schedule 5 or paragraph 1(1)(a) of Schedule 5A and any amount paid to him by way of, or on account of, a lump sum pursuant to Schedule 5 or 5A, has not been repaid in full to the Secretary of State within the period specified in paragraph (4) or, as the case may be, (5); or
c
the application is to change the election to one under paragraph A1(1)(b) or 3C(2)(b) of Schedule 5 or paragraph 1(1)(b) of Schedule 5A and the amount actually paid by way of an increase of retirement pension or shared additional pension, or actually paid on account of such an increase, would exceed the amount to which the elector would be entitled by way of a lump sum.
7
For the purposes of paragraph (6)(b), repayment in full of the amount paid by way of, or on account of, a lump sum shall only be treated as having occurred if repaid to the Secretary of State in the currency in which that amount was originally paid.
8
Where the application is to change the election to one under paragraph A1(1)(b) or 3C(2)(b) of Schedule 5 or paragraph 1(1)(b) of Schedule 5A and paragraph (6)(c) does not apply, any amount paid by way of an increase of retirement pension or shared additional pension, or on account of such an increase, in respect of the period of deferment for which the election was originally made, shall be treated as having been paid on account of the lump sum to which the elector is entitled under paragraph 3A or 7A of Schedule 5 or, as the case may be, paragraph 4 of Schedule 5A.
9
An application under paragraph (3) to change an election may be made —
a
in writing to an office specified by the Secretary of State for accepting such applications; or
b
except where the Secretary of State directs in any particular case that the application must be made in accordance with sub-paragraph (a), by telephone call to the telephone number specified by the Secretary of State.
Amendment of the Social Security (Retirement Pensions etc. ) (Transitional Provisions) Regulations 2005
6
Regulation 2(6)(a) of the Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations 2005 (modification of Schedule 5) is omitted.
PART 3
DEFERRAL OF GRADUATED RETIREMENT BENEFIT
Amendment of the Social Security (Graduated Retirement Benefit) Regulations 2005
7
1
The Social Security (Graduated Retirement Benefit) Regulations 2005 shall be amended in accordance with the following paragraphs.
2
In Schedule 1 (increases of graduated retirement benefit and lump sums) —
a
in paragraph 2(1), omit “, on claiming his pension either”;
b
in paragraph 12 —
i
for sub-paragraph (2) substitute —
2
The election referred to in sub-paragraph (1) shall be made —
a
on the date on which he claims graduated retirement benefit; or
b
within the period after claiming graduated retirement benefit prescribed in paragraph 20B,
and in the manner prescribed in paragraph 20C.
;
ii
in sub-paragraph (4), for “and within the time specified in regulations made under paragraph A1(4) of Schedule 5” substitute “, manner and within the period prescribed, in paragraph 20D”;
c
in paragraph 17 —
i
for sub-paragraph (3), substitute —
3
The election referred to in sub-paragraph (2) shall be made within the period prescribed in paragraph 20B and in the manner prescribed in paragraph 20C.
;
ii
in sub-paragraph (4), for “(3)(b)” substitute “(3)”;
iii
for sub-paragraph (5) substitute —
5
A person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (4) as having made) may change the election in the circumstances, manner and within the period prescribed in paragraph 20D.
.
d
after paragraph 20, insert —
PART 2A
ELECTIONS UNDER PART 2
Scope and interpretation
20A
1
This Part applies in respect of elections which a person makes or is treated as having made under Part 2.
2
In this Part, “elector” means the person who may make an election under paragraph 12(1) or 17(2).
Timing of election
20B
1
The period for making an election under paragraph 12(1) is, subject to sub-paragraph (4), three months starting on the date shown on the notice issued by the Secretary of State following the claim for graduated retirement benefit, confirming that the elector is required to make that election.
2
The period for making an election under paragraph 17(2) is, subject to sub-paragraph (4), three months starting on the date shown on the notice issued by the Secretary of State following W’s claim for a Category A or Category B retirement pension or, if later, the date of S’s death, confirming that the elector is required to make that election .
3
Where more than one notice has been issued by the Secretary of State in accordance with sub-paragraph (1) or (2), the periods prescribed in those sub-paragraphs shall only commence from the date shown on the latest such notice.
4
The periods specified in sub-paragraphs (1) and (2) may be extended by the Secretary of State if he considers it reasonable to do so in any particular case.
5
Nothing in this paragraph shall prevent the making of an election on or after claiming graduated retirement benefit or, as the case may be, Category A or Category B retirement pension, but before the issue of the notice referred to in sub-paragraph (1) or (2).
Manner of making election
20C
An election under paragraph 12(1) or 17(2) may be made —
a
in writing to an office specified by the Secretary of State for accepting such elections; or
b
except where the Secretary of State directs in any particular case that the election must be made in accordance with sub-paragraph (a), by telephone call to the telephone number specified by the Secretary of State.
Change of election
20D
1
Subject to sub-paragraphs (2) and (6), this paragraph applies in the case of an election which —
a
has been made under paragraph 12(1) or 17(2); or
b
has been treated as made under paragraph 12(3) or 17(4).
2
This paragraph does not apply in the case of an election which is —
a
made, or treated as made, by an elector who has subsequently died; or
b
treated as having been made by virtue of regulation 30(5D) or (5F) of the Social Security (Claims and Payments) Regulations 1987.
3
An election specified in sub-paragraph (1) may be changed by way of application made no later than the last day of the period specified in sub-paragraph (4).
4
The period specified for the purposes of sub-paragraph (3) is, subject to sub-paragraph (5), three months after the date shown on the written notification issued by the Secretary of State to the elector, confirming the election which the elector has made or is treated as having made.
5
The period specified in sub-paragraph (4) may be extended by the Secretary of State if he considers it reasonable to do so in any particular case.
6
An election specified in sub-paragraph (1) may not be changed where —
a
there has been a previous change of election under this paragraph in respect of the same period of deferment;
b
the application is to change the election to one under paragraph 12(1)(a) or 17(2)(a) and any amount paid to him by way of, or on account of, a lump sum pursuant to paragraph 15 or 19, has not been repaid in full to the Secretary of State within the period specified in sub-paragraph (4) or, as the case may be, (5); or
c
the application is to change the election to one under paragraph 12(1)(b) or 17(2)(b) and the amount actually paid by way of an increase of graduated retirement benefit, or actually paid on account of such an increase, would exceed the amount to which the elector would be entitled by way of a lump sum.
7
For the purposes of sub-paragraph (6)(b), repayment in full of the amount paid by way of, or on account of, a lump sum shall only be treated as having occurred if repaid to the Secretary of State in the currency in which that amount was originally paid.
8
Where the application is to change the election to one under paragraph 12(1)(b) or 17(2)(b) and sub-paragraph (6)(c) does not apply, any amount paid by way of an increase of graduated retirement benefit, or on account of such an increase, in respect of the period of deferment for which the election was originally made, shall be treated as having been paid on account of the lump sum to which the elector is entitled under paragraph 15 or 19.
9
An application under sub-paragraph (3) to change an election may be made —
a
in writing to an office specified by the Secretary of State for accepting such applications; or
b
except where the Secretary of State directs in any particular case that the application must be made in accordance with paragraph (a), by telephone call to the telephone number specified by the Secretary of State.
.
3
In Schedule 2 (modification of Schedule 1), omit paragraphs 5 and 10.
PART 4
PAYMENTS
Amendment of the Claims and Payments Regulations
8
In the Claims and Payments Regulations, after regulation 21 insert —
Delayed payment of lump sum
21A
1
This regulation applies where —
a
a person (“P”) is entitled to a lump sum under, as the case may be —
i
Schedule 5 to the Contributions and Benefits Act (pension increase or lump sum where entitlement to retirement pension is deferred);
ii
Schedule 5A to that Act (pension increase or lump sum where entitlement to shared additional pension is deferred); or
iii
Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005 (further provisions replacing section 36(4) of the National Insurance Act 1965: increases of graduated retirement benefit and lump sums);
or
b
the Secretary of State decides to make a payment on account of such a lump sum.
2
Subject to paragraph (3), for the purposes of section 7 of the Finance ( No. 2) Act 2005 (charge to income tax of lump sum), P may elect to be paid the lump sum in the tax year (“the later year of assessment”) next following the tax year which would otherwise be the applicable year of assessment by virtue of section 8 of that Act (meaning of “applicable year of assessment” in section 7) .
3
P may not elect in accordance with paragraph (2) (“a tax election”) unless he elects on the same day as he chooses a lump sum in accordance with, as the case may be —
a
paragraph A1 or 3C of Schedule 5 to the Contributions and Benefits Act ;
b
paragraph 1 of Schedule 5A to that Act;
c
paragraph 12 or 17 of Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005,
or within a month of that day.
4
A tax election may be made in writing to an office specified by the Secretary of State for accepting such elections or, except where in any particular case the Secretary of State directs that the election must be made in writing, it may be made by telephone call to the number specified by the Secretary of State.
5
If P makes a tax election, payment of the lump sum, or any payment on account of the lump sum, shall be made in the first month of the later year of assessment or as soon as reasonably practicable after that month, unless P revokes the tax election before the payment is made.
6
If P makes no tax election in accordance with paragraphs (2) and (3), or revokes a tax election, payment of the lump sum or any payment on account of the lump sum shall be made as soon as reasonably practicable after P —
a
elected for a lump sum, or was treated as having so elected; or
b
revoked a tax election.
7
If P dies before the beginning of the later year of assessment —
a
any tax election in respect of P’s lump sum shall cease to have effect; and
b
no person appointed under regulation 30 to act on P’s behalf may make a tax election.
8
In this regulation “the later year of assessment” has the meaning given by section 8(5) of the Finance (No. 2) Act 2005.
.
PART 5
DECISIONS
Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations 1999
9
1
The Social Security and Child Support (Decisions and Appeals) Regulations 1999 shall be amended in accordance with the following paragraphs.
2
In regulation 1(3) (interpretation) —
a
after the definition of “financially qualified panel member” insert —
“the Graduated Retirement Benefit Regulations ” means the Social Security (Graduated Retirement Benefit) Regulations 2005 ;
; and
b
after the definition of “date of notification” insert —
“the Deferral of Retirement Pensions etc. Regulations ” means the Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations 2005 ;
.
3
In regulation 3 (revision of decisions), after paragraph (7C) insert —
7D
Where —
a
a person elects for an increase of —
i
a Category A or Category B retirement pension in accordance with paragraph A1 or 3C of Schedule 5 to the Contributions and Benefits Act (pension increase or lump sum where entitlement to retirement pension is deferred);
ii
a shared additional pension in accordance with paragraph 1 of Schedule 5A to that Act (pension increase or lump sum where entitlement to shared additional pension is deferred); or, as the case may be,
iii
graduated retirement benefit in accordance with paragraph 12 or 17 of Schedule 1 to the Graduated Retirement Benefit Regulations (further provisions replacing section 36(4) of the National Insurance Act 1965: increases of graduated retirement benefit and lump sums);
b
the Secretary of State decides that the person or his partner is entitled to state pension credit and takes into account the increase of pension or benefit in making or superseding that decision; and
c
the person’s election for an increase is subsequently changed in favour of a lump sum in accordance with regulation 5 of the Deferral of Retirement Pensions etc. Regulations or, as the case may be, paragraph 20D of Schedule 1 to the Graduated Retirement Benefit Regulations ,
the Secretary of State may revise the state pension credit decision.
7E
Where —
a
a person is awarded a Category A or Category B retirement pension, shared additional pension or, as the case may be, graduated retirement benefit;
b
an election is made, or treated as made, in respect of the award in accordance with paragraph A1 or 3C of Schedule 5 or paragraph 1 of Schedule 5A to the Contributions and Benefits Act or, as the case may be, in accordance with paragraph 12 or 17 of Schedule 1 to the Graduated Retirement Benefit Regulations; and
c
the election is subsequently changed in accordance with regulation 5 of the Deferral of Retirement Pensions etc. Regulations or, as the case may be, paragraph 20D of Schedule 1 to the Graduated Retirement Benefit Regulations,
the Secretary of State may revise the award.
.
4
In regulation 6 (supersession of decisions), after paragraph (2)(n) insert —
o
is a decision that a person is entitled to state pension credit and —
i
the person or his partner makes, or is treated as having made, an election for a lump sum in accordance with —
aa
paragraph A1 or 3C of Schedule 5 to the Contributions and Benefits Act ;
bb
paragraph 1 of Schedule 5A to that Act ; or, as the case may be,
cc
paragraph 12 or 17 of Schedule 1 to the Graduated Retirement Benefit Regulations;
or
ii
such a lump sum is repaid in consequence of an application to change an election for a lump sum in accordance with regulation 5 of the Deferral of Retirement Pensions etc. Regulations or, as the case may be, paragraph 20D of Schedule 1 to the Graduated Retirement Benefit Regulations.
.
5
In regulation 7 (date from which a decision superseded under section 10 takes effect), after paragraph (7) insert —
7A
Where a decision is superseded in accordance with regulation 6(2)(o), the superseding decision shall take effect from the day on which a lump sum, or a payment on account of a lump sum, is paid or repaid if that day is the first day of the benefit week but, if it is not, from the next following such day.
.
6
After regulation 13 insert —
Retirement pension after period of deferment
13A
1
This regulation applies where —
a
a person claims a Category A or Category B retirement pension, shared additional pension or, as the case may be, graduated retirement benefit;
b
an election is required by, as the case may be —
i
paragraph A1 or 3C of Schedule 5 to the Contributions and Benefits Act (pension increase or lump sum where entitlement to retirement pension is deferred);
ii
paragraph 1 of Schedule 5A to that Act (pension increase or lump sum where entitlement to shared additional pension is deferred); or, as the case may be,
iii
paragraph 12 or 17 of Schedule 1 to the Graduated Retirement Benefit Regulations (further provisions replacing section 36(4) of the National Insurance Act 1965: increases of graduated retirement benefit and lump sums); and
c
no election is made when the claim is made.
2
In the circumstances specified in paragraph (1) the Secretary of State may decide the claim before any election is made, or is treated as made, for an increase or lump sum.
3
When an election is made, or is treated as made, the Secretary of State shall revise the decision which he made in pursuance of paragraph (2).
.
Amendment of the Housing Benefit and Council Tax Benefit (Decisions and Appeals) Regulations 2001
10
1
The Housing Benefit and Council Tax Benefit (Decisions and Appeals) Regulations 2001 shall be amended in accordance with the following paragraphs.
2
In regulation 4 (revision of decisions), after paragraph (7C) insert —
7D
Where —
a
a person elects for an increase of —
i
a Category A or Category B retirement pension in accordance with paragraph A1 or 3C of Schedule 5 to the Contributions and Benefits Act (pension increase or lump sum where entitlement to retirement pension is deferred);
ii
a shared additional pension in accordance with paragraph 1 of Schedule 5A to that Act (pension increase or lump sum where entitlement to shared additional pension is deferred); or, as the case may be,
iii
graduated retirement benefit in accordance with paragraph 12 or 17 of Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005 (further provisions replacing section 36(4) of the National Insurance Act 1965: increases of graduated retirement benefit and lump sums);
b
the relevant authority decides that the person or his partner is entitled to housing benefit or council tax benefit and takes into account the increase of pension or benefit in making or superseding that decision; and
c
the person’s election for an increase is changed so that he is entitled to a lump sum,
the relevant authority may revise the housing benefit or council tax benefit decision.
.
3
In regulation 7 (decisions superseding earlier decisions), after paragraph (2)(i) insert —
j
where —
i
the claimant or his partner makes, or is treated as having made, an election for a lump sum in accordance with —
aa
paragraph A1 or 3C of Schedule 5 to the Contributions and Benefits Act;
bb
paragraph 1 of Schedule 5A to that Act; or, as the case may be,
cc
paragraph 12 or 17 of Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005;
or
ii
such a lump sum is repaid in consequence of an application to change an election for a lump sum in accordance with regulation 5 of the Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations 2005 or, as the case may be, paragraph 20D of Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005 .
.
4
In regulation 8 (date from which decision superseding an earlier decision takes effect), after paragraph (14) insert —
14A
Where a decision is superseded in accordance with regulation 7(2)(j), the superseding decision shall take effect from the day on which a lump sum, or a payment on account of a lump sum, is paid or repaid if that day is the first day of the benefit week but, if it is not, from the next following such day.
.
PART 6
AMENDMENT OF BENEFIT REGULATIONS
Amendment of the Housing Benefit Regulations
11
1
The Housing Benefit Regulations as modified in their application to persons to whom regulation 2(1) of the Housing Benefit and Council Tax Benefit (State Pension Credit) Regulations 2003 applies shall be amended in accordance with the following paragraphs.
2
In regulation 2(1) (interpretation), after the definition of “gateway office” insert —
“the Graduated Retirement Benefit Regulations” means the Social Security (Graduated Retirement Benefit) Regulations 2005 ;
.
3
In regulation 36 (notional income) —
a
at the beginning of paragraph (6) insert “Subject to paragraph (6A),”;
b
after paragraph (6) insert —
6A
Paragraph (6) shall not apply in respect of the amount of an increase of pension or benefit where a person, having made an election in favour of that increase of pension or benefit under Schedule 5 or 5A to the Contributions and Benefits Act or under Schedule 1 to the Graduated Retirement Benefit Regulations, changes that election in accordance with regulations made under Schedule 5 or 5A to that Act in favour of a lump sum.
6B
In paragraph (6A), “lump sum” means a lump sum under Schedule 5 or 5A to the Contributions and Benefits Act or under Schedule 1 to the Graduated Retirement Benefit Regulations.
.
4
In Schedule 5ZA, in Part I (capital to be disregarded), after paragraph 25A insert —
25B
Where a person elects to be entitled to a lump sum under Schedule 5 or 5A to the Contributions and Benefits Act or under Schedule 1 to the Graduated Retirement Benefit Regulations, or is treated as having made such an election, and a payment has been made pursuant to that election, an amount equal to —
a
except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum;
b
the amount of that lump sum,
but only for so long as that person does not change that election in favour of an increase of pension or benefit.
.
Amendment of the Council Tax Benefit (General) Regulations 1992
12
1
The Council Tax Benefit (General) Regulations 1992 as modified in their application to persons to whom regulation 12(1) of the Housing Benefit and Council Tax Benefit (State Pension Credit) Regulations 2003 applies shall be amended in accordance with the following paragraphs.
2
In regulation 2(1) (interpretation), after the definition of “gateway office”, insert —
“the Graduated Retirement Benefit Regulations” means the Social Security (Graduated Retirement Benefit) Regulations 2005 ;
.
3
In regulation 28 (notional income) —
a
at the beginning of paragraph (6) insert “Subject to paragraph (6A),”;
b
after paragraph (6) insert —
6A
Paragraph (6) shall not apply in respect of the amount of an increase of pension or benefit where a person, having made an election in favour of that increase of pension or benefit under Schedule 5 or 5A to the Contributions and Benefits Act 1992 or under Schedule 1 to the Graduated Retirement Benefit Regulations, changes that election in accordance with regulations made under Schedule 5 or 5A to that Act in favour of a lump sum.
6B
In paragraph (6A), “lump sum” means a lump sum under Schedule 5 or 5A to the Contributions and Benefits Act 1992 or under Schedule 1 to the Graduated Retirement Benefit Regulations.
.
4
In Schedule 5ZA, in Part I (capital to be disregarded), after paragraph 25A insert —
25B
Where a person elects to be entitled to a lump sum under Schedule 5 or 5A to the Contributions and Benefits Act 1992 or under Schedule 1 to the Graduated Retirement Benefit Regulations, or is treated as having made such an election, and a payment has been made pursuant to that election, an amount equal to —
a
except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum;
b
the amount of that lump sum,
but only for so long as that person does not change that election in favour of an increase of pension or benefit.
.
Amendment of the State Pension Credit Regulations 2002
13
1
The State Pension Credit Regulations 2002 shall be amended in accordance with the following paragraphs.
2
In regulation 1(2) (interpretation), after the definition of “full-time student” insert —
“the Graduated Retirement Benefit Regulations” means the Social Security (Graduated Retirement Benefit) Regulations 2005 ;
.
3
In regulation 18 (notional income) —
a
at the beginning of paragraph (6) insert “Subject to paragraph (7),”;
b
after paragraph (6) add —
7
Paragraph (6) shall not apply in respect of the amount of an increase of pension or benefit where a person, having made an election in favour of that increase of pension or benefit under Schedule 5 or 5A to the 1992 Act or under Schedule 1 to the Graduated Retirement Benefit Regulations, changes that election in accordance with regulations made under Schedule 5 or 5A to that Act in favour of a lump sum.
8
In paragraph (7), “lump sum” means a lump sum under Schedule 5 or 5A to the 1992 Act or under Schedule 1 to the Graduated Retirement Benefit Regulations.
.
4
In Schedule V, in Part I (capital disregarded for the purpose of calculating income), after paragraph 23 insert —
23A
Where a person elects to be entitled to a lump sum under Schedule 5 or 5A to the 1992 Act or under Schedule 1 to the Graduated Retirement Benefit Regulations, or is treated as having made such an election, and a payment has been made pursuant to that election, an amount equal to —
a
except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum;
b
the amount of that lump sum,
but only for so long as that person does not change that election in favour of an increase of pension or benefit.
.
Signed by authority of the Secretary of State for Work and Pensions
Stephen C.Timms
Minister of State,
Department for Work and Pensions
26th September 2005


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
This Order may be cited as the Road Traffic (Permitted Parking Area and Special Parking Area) (Countyof Suffolk) (Borough of Ipswich) Order 2005 and shall come into force on 1st October 2005.
Interpretation
2
In this Order —
“the 1984 Act ” means the Road Traffic Regulation Act 1984 ;
“the 1991 Act ” means the Road Traffic Act 1991; and
“the parking area” means the area designated as a permitted parking area and as a special parking area by article 4 of this Order.
Application
3
1
This Order applies to —
a
the whole of the borough of Ipswich except those parts of the A14 (including its on and off slip roads) which lie within the boundary of the borough of Ipswich;
b
the A1214 London Road in the district of Babergh from its junction with the A1071 to the boundary of the borough of Ipswich;
c
Belmont Roadin the district of Babergh from its junction with the Hawthorn Drive roundabout to the boundary of the borough of Ipswich;
d
Foxhall Roadin the district of Suffolk Coastal from its junction with Arundel Way to the boundary of the borough of Ipswich; and
e
Arundel Wayin the district of Suffolk Coastal from its junction with Foxhall Road to the boundary of the borough of Ipswich.
Designation of permitted parking area and special parking area
4
The Secretary of State hereby designates the area to which this Order applies as —
a
a permitted parking area; and
b
a special parking area.
Modification and application of Part II of the 1991 Act
5
Sections 66, 69 to 74, 78, 79 and 82 of, and Schedule 6 to, the 1991 Act, shall apply in relation to the parking area and as so applied shall have effect subject to the modifications specified in Schedule 1 to this Order.
Modification of other provisions
6
The 1984 Act shall be modified in relation to the parking area as specified in Schedule 2 to this Order.
Signed by authority of the Secretary of State
S J Ladyman
Minister of State
Department for Transport
24th August 2005


text:
1
This Order may be cited as the A30 Trunk Road (Bodmin to Indian Queens Improvement and Slip Roads) Order 2005 and shall come into force on 17th January 2005.
2
In this Order —
1
all measurements of distance are measured along the route of the relevant highway;
2
i
“the new main road” means the new highway which the Secretary of State proposes to construct along the route described in Schedule 1 to this Order;
ii
“the new trunk roads” means the main new road and the slip roads;
iii
“the plan” means the plan numbered HA10/OD/453 marked “The A30 Trunk Road (Bodmin to Indian Queens Improvement and Slip Roads) Order 200.”, signed by authority of the Secretary of State for Transport and deposited at ODPM-DfT Records Management Branch, Floor 13 (IMD), Ashdown House, St Leonards on Sea, Hastings, East Sussex TN37 7GA; and
iv
“the slip roads” means the new highways which the Secretary of State proposes to construct along the routes described in Schedule 2 to this Order and which connect the main new road with other highways at the places stated in that Schedule.
3
The main new road and the slip roads shall become trunk roads from the date when this Order comes into force.
4
The centre line of each of the new trunk roads is indicated by a heavy black line on the plan.
5
The Secretary of State directs as respects any part of a highway which crosses the route of any of the new trunk roads that —
a
where the highway is maintainable at the public expense by a local highway authority, the part in question shall be maintained by that authority, and
b
where the highway is not so maintainable and is not maintainable under a special enactment or by reason of tenure, enclosure or prescription, the Secretary of State shall be under no duty to maintain the part in question,
until, in either case, a date to be specified in a notice given by the Secretary of State to the highway authority for that highway. The date specified will not be later than the date on which the relevant route is opened for traffic.
Signed by authority of the Secretary of State for Transport
Ian Scholey
Divisional Director Operations Directorate Highways Agency
12th January 2005


text:
Citation and commencement
1
These Regulations may be cited as the Civil Aviation (Denied Boarding, Compensation and Assistance) Regulations 2005 and shall come into force on 23rd April 2005.
Interpretation
2
In these Regulations —
a reference to an Article is a reference to that Article in Council Regulation ( EC ) No. 261/2004 of 11th February 2004 establishing common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights ; and
“operating air carrier” means an air transport undertaking with a valid operating licence that performs or intends to perform a flight under a contract with a passenger or on behalf of another person, legal or natural, having a contract with the passenger.
Offences
3
1
An operating air carrier who fails to comply with an obligation imposed on it by Article 4 to 6, 10, 11 or 14 shall be guilty of an offence.
2
A person guilty of an offence under this regulation shall be liable on summary conviction, to a fine not exceeding level 5 on the standard scale.
Due diligence defence
4
1
Subject to the following provisions of this regulation, in proceedings against any operating air carrier for an offence under regulation 3 of these Regulations, it shall be a defence for that operating air carrier to show that it took all reasonable steps and exercised all due diligence to avoid committing the offence.
2
An operating air carrier shall not be entitled to rely on the defence provided by paragraph (1) by reason of its reliance on information supplied by another, unless it shows that it was reasonable in all the circumstances for it to have relied on the information, having regard in particular —
a
to the steps which it took, and those that might reasonably have been taken, for the purpose of verifying the information; and
b
to whether it had any reason to disbelieve the information.
Enforcement
5
1
The Civil Aviation Authority shall be the designated body for the purposes of Article 16(1).
2
The Air Transport Users Council shall be the designated body for the purposes of Article 16(2).
Signed by the authority of the Secretary of State
Charlotte Atkins
Parliamentary Under Secretary of State
Department for Transport
29th March 2005


text:
Title, commencement, application and interpretation
1
1
The title of these Regulations is the Individual Learning Accounts Wales (Amendment) Regulations 2005 and they come into force on 15 July 2005.
2
These Regulations apply in relation to Wales.
3
In these Regulations “ 2003 Regulations ” (“ Reoliadau 2003 ”) means the Individual Learning Accounts Wales Regulations 2003 .
Amendment of the Individual Learning Accounts Wales Regulations 2003
2
In regulation 1(2) of the 2003 Regulations the following definition is to be inserted where appropriate —
“civil partner” (“ partner sifil ”) has the meaning given to it in section 1(1) of the Civil Partnership Act 2004 )
.
3
Insert the words “civil partner” after the word “spouse” in regulation 4(3)(c), (d) and (e) of the 2003 Regulations.
4
The following text is substituted for regulation 4(5) of the 2003 Regulations —
5
The fourth condition is that the person has not attained a level of educational qualification above Level 2 or equivalent as set out in the national qualifications framework, unless that person is in receipt of benefits or allowances listed in the Schedule to these Regulations, or is a dependant of such a person.
5
In the 2003 Regulations insert the Schedule as set out in the Schedule to these Regulations.
Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998
D. Elis-Thomas
The Presiding Officer of the National Assembly
28 June 2005


text:
Citation, commencement and extent
1
These Regulations, which extend to Great Britain, may be cited as the Equipment and Protective Systems Intended for Use in Potentially Explosive Atmospheres (Amendment) Regulations 2005 and shall come into force on 1st May 2005.
Amendment of the Equipment and Protective Systems Intended for Use in Potentially Explosive Atmospheres Regulations 1996
2
The Equipment and Protective Systems Intended for Use in Potentially Explosive Atmospheres Regulations 1996 are hereby amended as follows: —
a
in regulation 2(2), in the definition of “harmonised standard” for the words from “Council Directive 83/189/ EEC ” to “technical standards and regulations”, there shall be substituted the words “Directive 98/34/ EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations ”;
b
for regulation 11, there shall be substituted —
11
For the purposes of these Regulations, a notified body is a body which has been appointed to carry out one or more of the conformity assessment procedures specified in Article 8 of the ATEX Directive and referred to in regulation 10 above and which has been —
a
appointed as a notified body in Great Britain pursuant to regulation 12 below;
b
appointed as a notified body in Northern Ireland;
c
appointed by a member State other than the United Kingdom; or
d
recognised for the purpose of carrying out the relevant procedure by inclusion in a mutual recognition agreement, relating to the ATEX Directive, or a similar agreement (including a Protocol to the European Agreement, or other Agreement, on Conformity Assessment and Acceptance of Industrial Products) which has been concluded between the European Community and a State other than a member State,
and in the case of (a), (b) and (c) above has been notified by the member State concerned to the Commission and the other member States pursuant to Article 9(1) of the ATEX Directive.
; and
c
for regulation 17, there shall be substituted —
17
A person guilty of an offence under regulation 16 above shall be liable —
a
on summary conviction, to a fine not exceeding the statutory maximum or to imprisonment not exceeding three months or to both; and
b
on conviction on indictment, to a fine or to imprisonment for a term not exceeding two years or to both.
.
Consequential amendment of the Provision and Use of Work Equipment Regulations 1998
3
In the second column of Schedule 1 to the Provision and Use of Work Equipment Regulations 1998 , relating to the entry for the Equipment and Protective Systems Intended for Use in Potentially Explosive Atmospheres Regulations 1996 in the first column, for the reference to “ S.I. 1996/192 ” there shall be substituted “S.I. 1996/192 , amended by S.I. 1998/81 , 2001/3766 , 2005/830 ”.
Sainsbury of Turville
Parliamentary under Secretary of State for Science and Innovation
Department of Trade and Industry
20th March 2005


text:
1
This Order may be cited as the Discharge of Fines by Unpaid Work (Pilot Schemes) (Amendment) Order 2005 and shall come into force on 30th March 2005.
2
In article 2 of the Discharge of Fines by Unpaid Work (Pilot Schemes) Order 2004 for the words “31st March 2005” there shall be substituted the words “31st March 2006”.
On the authority of the Lord Chancellor
Christopher Leslie
Parliamentary Under-Secretary of State
Department of Constitutional Affairs
6th March 2005


text:
Citation, commencement and interpretation
1
1
This Order may be cited as NHS Blood and Transplant (Gwaed a Thrawsblaniadau'r GIG) (Establishment and Constitution) Order 2005 and shall come into force on 1st October 2005.
2
In this Order —
“ the Act ” means the National Health Service Act 1977;
“the appropriate authority” means —
in relation to England, the Secretary of State; and
in relation to Wales, the National Assembly for Wales; and
“the Authority” means NHS Blood and Transplant (Gwaed a Thrawsblaniadau'r GIG) established by this Order.
Establishment of the Authority
2
There is hereby established a Special Health Authority which shall be known as NHS Blood and Transplant (Gwaed a Thrawsblaniadau'r GIG).
Functions of the Authority
3
1
Subject to and in accordance with such directions as the appropriate authority may give to the Authority , the Authority shall so as to promote or secure the effective provision of services under the Act perform such functions in connection with —
a
collecting, screening, analysing, processing and supplying blood, blood products, plasma, stem cells and other tissues to the health service;
b
the preparation of blood components and reagents;
c
facilitating, providing and securing the provision of services to assist tissue and organ transplantation;
d
such other functions,
as the appropriate authority may direct.
Constitution of the Authority
4
1
The Authority shall consist of —
a
a chairman;
b
not more than eight members who are not officers of the Authority in addition to the chairman;
c
not more than eight members who are officers of the Authority including the persons who for the time being hold the office of chief executive, director of finance and medical director.
2
The members mentioned in paragraph (1)(b) above shall include a person with particular experience suited to the interests of Wales.
Remuneration of members
5
The Authority is hereby specified for the purposes of paragraph 9(7)(b) of Schedule 5 to the Act (definition of “relevant authority” for the purposes of paying remuneration to members of certain Special Health Authorities).
Public meetings
6
The Public Bodies (Admission to Meetings) Act 1960 shall apply to the Authority.
Consequential Amendment Regulations
7
The amendments in the Schedule are made in consequence of the establishment of the Authority.
Signed by authority of the Secretary of State for Health
Rosie Winterton
Minister of State
Department of Health
9th September 2005
Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998
D. Elis-Thomas
The Presiding Officer of the National Assembly
28th June 2005


text:
1
This Order may be cited as the Children Act 2004 (Commencement No. 3) Order 2005.
2
Section 62 of the Children Act 2004 shall come into force on the 12th April 2005.
Signed by authority of the Lord Chancellor
Cathy Ashton
Parliamentary Under Secretary of State
Department for Constitutional Affairs
17th March 2005


text:
PART 1
General
Citation, commencement and effect
1
1
These Regulations may be cited as the Lloyd’s Underwriters (Tax) Regulations 2005 and shall come into force on 27th December 2005.
2
These Regulations shall have effect —
a
in their application to members who are individuals, for the year 2006-07 (including any actions taken before 6th April 2006, in relation to the year 2006-07) and subsequent years of assessment; and
b
in their application to corporate members, for accounting periods ending after 31st December 2005 (but not in relation to profits and losses arising to corporate members which are mentioned in section 220(2) of the Finance Act 1994 and are declared in 2005).
Interpretation
2
1
In these Regulations —
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“managing agent”, in relation to a syndicate and an underwriting year, means —
the person registered as a managing agent at Lloyd’s who is currently acting as such managing agent, or
such person who has previously acted as managing agent in relation to that syndicate and underwriting year, as the Commissioners may determine;”
“the Management Act ” means the Taxes Management Act 1970 ;
“notice” has the meaning in section 832(1) of the Taxes Act ;
“Schedule 18” means Schedule 18 to the Finance Act 1998 ;
“the Taxes Act” means the Income and Corporation Taxes Act 1988.
2
In relation to members who are individuals, other expressions which are defined in Chapter 3 of Part 2 of the Finance Act 1993 have those defined meanings.
3
In relation to corporate members, other expressions which are defined in Chapter 5 of Part 4 of the Finance Act 1994 have those defined meanings.
PART 2
Determination of a syndicate’s profit or loss
Preliminary
3
In this Part of these Regulations “profit or loss”, in relation to a syndicate, means the aggregate amount of such of the profits or losses of all the members of the syndicate (taken together) as arise —
a
directly from their membership of the syndicate, or
b
from assets forming part of premium trust funds,
and “profits” and “losses” shall be construed accordingly.
Returns by managing agent
4
1
An officer of Revenue and Customs may, by notice to a syndicate’s managing agent, require him to deliver a return (a “syndicate return”) of the syndicate’s profit or loss for an underwriting year (the amount of that profit or loss being referred to as a “syndicate determination”).
2
A notice under paragraph (1) may be given —
a
at any time after the closing year for the underwriting year in question; and
b
more than once, (in particular where the syndicate continues after the end of its closing year).
3
The return shall —
a
contain such information as may reasonably be required by the notice; and
b
be accompanied by such accounts, statements and reports as may reasonably be so required.
4
The filing date for any syndicate return required by a notice under paragraph (1) is whichever is the later of —
a
1st July in the underwriting year next following that closing year; and
b
the end of the period of three months beginning on the day following that on which the notice was served.
5
If a syndicate’s managing agent, having been required by a notice under paragraph (1) to deliver a return, fails to deliver the return on or before the filing date, he shall be liable to a flat-rate penalty equal to the prescribed amount multiplied by the number of days on which the failure continues.
6
In paragraph (5) “the prescribed amount” means £60 for each fifty members of the syndicate (counting any number of members less than fifty, and any number left over, as fifty).
7
If a syndicate’s managing agent fraudulently or negligently delivers an incorrect return under paragraph (1), he shall be liable to a penalty not exceeding £3,000 multiplied by the number of members of the syndicate.
8
In relation to a return required by a notice under paragraph (1) —
a
any reference in paragraph (4) or (5) to the filing date for, or delivery of, a return is a reference to its delivery together with the accompanying documents referred to in paragraph (3)(b); and
b
the reference in paragraph (7) to the return being incorrect includes a reference to any of those documents being incorrect.
Amendment of syndicate determinations and HMRC enquiries
5
1
In relation to both members who are individuals and corporate members, the like provisions as are contained in paragraphs 15, 16, 24, 25, 27 to 29 and 31 to 34 of Schedule 18 shall apply with the modifications in paragraphs (2) to (6).
2
For references to —
a
the company substitute references to the syndicate’s managing agent;
b
the company tax return substitute references to the syndicate return;
c
the company’s self-assessment, tax payable or tax liability, substitute references to the syndicate determination;
d
an accounting period (or periods) substitute references to the underwriting year to which the syndicate return relates (or would relate); and
e
the Inland Revenue substitute references to Her Majesty’s Revenue and Customs.
3
In paragraph 15(4) for “twelve” substitute “six”.
4
In paragraph 16(3) for “nine” substitute “three”.
5
In paragraph 24(2) for “twelve” substitute “six”.
6
Omit paragraphs 32(2) and (3) and 34(1)(a)(ii), (2)(a)(ii) and (5).
7
The giving of a notice of enquiry to a syndicate’s managing agent under the like provisions as are contained in paragraph 24 of Schedule 18 shall be deemed to include the giving of notice of enquiry —
a
under section 9A(1) of the Management Act to each member of the syndicate who is an individual, and who at that time has made a return under section 8 or 8A of that Act or at any subsequent time makes such a return; and
b
under paragraph 24 of Schedule 18 to each member of the syndicate who at that time has made a company tax return or at any subsequent time makes such a return.
HMRC determinations
6
1
In relation to both members who are individuals and corporate members, the like provisions as are contained in paragraphs 36 and 40 of Schedule 18 shall apply with the modifications in paragraphs (2) and (3).
2
For references to —
a
the company substitute references to the syndicate’s managing agent;
b
the company tax return substitute references to the syndicate return;
c
the company’s self-assessment or tax payable, substitute references to the syndicate determination;
d
an accounting period (or periods) substitute references to the underwriting year to which the syndicate return relates (or would relate); and
e
the Inland Revenue substitute references to Her Majesty’s Revenue and Customs.
3
Omit paragraphs 36(3) and (6)(a) and 40(1)(b) and (2).
Discovery determinations
7
1
In relation to both members who are individuals and corporate members, the like provisions as are contained in paragraphs 41(2) to 44 and 46 to 49 of Schedule 18 (as they apply to discovery determinations) shall apply with the modifications in paragraphs (2) and (3).
2
Except in paragraph 49 of Schedule 18, for references to —
a
the company substitute references to the syndicate’s managing agent;
b
the company tax return substitute references to the syndicate return;
c
the company’s self-assessment or tax payable, substitute references to the syndicate determination;
d
an accounting period (or periods) substitute references to the underwriting year to which the syndicate return relates (or would relate); and
e
the Inland Revenue substitute references to Her Majesty’s Revenue and Customs.
3
In paragraph 41(2) of Schedule 18, omit —
a
“for another accounting period” in paragraph (a), and
b
paragraph (b).
Relief in case of mistake in syndicate return
8
1
In relation to both members who are individuals and corporate members, the like provisions as are contained in paragraph 51 of Schedule 18 shall apply with the modifications in paragraph (2).
2
For references to —
a
the company substitute references to the syndicate’s managing agent;
b
the payment of tax, an assessment or the profits of the company for corporation tax purposes substitute references to the syndicate determination;
c
the liability of the claimant or claimant company, treat them as including references to the liability of the members of the syndicate;
d
an accounting period (or periods) substitute references to the underwriting year to which the syndicate return relates (or would relate); and
e
the Inland Revenue substitute references to Her Majesty’s Revenue and Customs.
Apportionments of syndicate’s profit or loss
9
1
Where a determination of a syndicate’s profit or loss for an underwriting year is made, amended or corrected (whether under the foregoing provisions of these Regulations or on appeal), the officer may, by notice in writing to the syndicate’s managing agent, require him to make to the officer, within the specified period, a return apportioning, between the members of the syndicate, the syndicate’s profit or loss as stated in the determination as so made, amended or corrected.
2
If a syndicate’s managing agent, having been required by a notice under paragraph (1) to deliver a return within the specified period, fails to deliver the return within that period, he shall be liable to a penalty equal to the prescribed amount multiplied by the number of days on which the failure continues.
3
In paragraph (2) “the prescribed amount” means £5 for each fifty members of the syndicate (counting any number of members less than fifty, and any number left over, as fifty).
4
In this regulation “the specified period” means such period, not being less than thirty days and beginning with the day following the date of the notice under paragraph (1), as may be specified in that notice.
Effect of determinations on members
10
1
A determination of a syndicate’s profit or loss for an underwriting year (whether as originally made or as amended or corrected) and any apportionment under regulation 9 shall, for the purpose of determining the liability to tax of each member of the syndicate, be conclusive against that member that the syndicate’s profit or loss for that year, or the member’s share of it, as the case may be, is as there stated.
2
Where a determination of a syndicate’s profit or loss for an underwriting year is amended or corrected at any time after the issue of a notice of assessment assessing any member of the syndicate to tax —
a
i
in relation to members who are individuals, section 31A of the Management Act (notice of appeal) and section 55 of that Act (recovery of tax not postponed), and
ii
in relation to corporate members, paragraph 48 of Schedule 18,
shall have effect, in relation to that member, as if any reference to the date of the notice of assessment, or the date of the issue of the notice of assessment, were a reference to the date of the amendment or correction; and
b
in the case of an amendment, an assessment which gives effect to the determination as amended shall not be out of time if it is made within one year of the date of the amendment.
3
Paragraph (2)(b) shall not apply in the case of an HMRC amendment under regulation 6 which is made later than six years after the end of the last year during which, or during any part of which, the syndicate continues.
Assessment of individual members: time limits
11
For the purposes of sections 36 and 40 of the Management Act and paragraph 46(2) of Schedule 18 (extension of time in cases of fraudulent or negligent conduct) anything done or omitted to be done by a syndicate’s managing agent shall be deemed to have been done or omitted to be done by each member of the syndicate.
Non-delivery of return – reasonable excuse
12
1
For the purposes of these Regulations, a managing agent shall be deemed not to have failed to deliver —
a
a syndicate return by the filing date referred to in regulation 4(4), or
b
a return apportioning a syndicate profit or loss within the period referred to in regulation 9(4),
if he delivered it within such further time, if any, as the officer of Revenue and Customs may have allowed.
2
Where a managing agent had a reasonable excuse for not delivering a return mentioned in paragraph (1), he shall be deemed not to have failed to deliver it —
a
unless the excuse had ceased, and
b
if, after the excuse ceased, he delivered it without unreasonable delay.
Determinations and notices of determinations
13
The like provisions as are contained in section 113(1B) of the Management Act shall apply to a determination or notice of a determination under regulations 6 or 7 as if the determination were an assessment and the notice of a determination were a notice of an assessment.
PART 3
Repayment of tax deducted etc. from investment income
14
1
In relation to an underwriting year, a syndicate’s managing agent may, by notice in writing at any time during the period of six years beginning with the 1 st March next following the end of the closing year for that year, make a claim to an officer of Revenue and Customs for the repayment of tax suffered by way of deduction on such of the syndicate’s investment income as is allocated to that year in accordance with the rules or practice of Lloyd's.
2
The syndicate’s managing agent shall provide such information in support of the claim as the officer may reasonably require.
3
Where an amount is repaid to a syndicate’s managing agent under this regulation, he shall —
a
apportion that amount between the members of the syndicate in proportion to their interests in that part of the syndicate’s investment income which has suffered tax by way of deduction; and
b
except in so far as it is required to meet a share of a loss of the syndicate, pay the amount so apportioned to each member, within 90 days of the repayment, to the members' agent of that member.
4
The provisions of section 824 of the Taxes Act (repayment supplements: individuals and others) shall not apply to any repayment of tax made under this regulation.
5
In this regulation “investment income”, in relation to a syndicate, means the aggregate amount of the profits arising to all the members of the syndicate (taken together) from assets forming part of premium trust funds.
6
In its application to a corporate member, this regulation shall have effect as if —
a
in paragraph (3)(b), the reference to the members' agent of each member were a reference to each corporate member itself; and
b
in paragraph (4), the reference to section 824 of the Taxes Act were a reference to section 826 of that Act (interest on tax overpaid).
PART 4
Electronic communications, consequential provisions and repeals
Amendment to the Income and Corporation Taxes (Electronic Communications) Regulations 2003
15
In regulation 2(1)(a) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 , after paragraph (ii) insert —
iia
the Lloyd’s Underwriters (Tax) Regulations 2005,
.
Consequential provisions and repeals
16
In section 184(1) of the Finance Act 1993 , in the definition of “members' agent”, for “Part II of Schedule 19 to this Act” substitute “the Lloyd’s Underwriters (Tax) Regulations 2005”.
17
In Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 omit paragraph 465.
18
Regulations 3, 7 and 8 of the Lloyd’s Underwriters (Tax) Regulations 1995 are hereby revoked.
Steve Lamey
David Varney
Two of the Commissioners for Her Majesty’s Revenue and Customs
6th December 2005


text:
Citation, commencement, extent and interpretation
1
1
These Regulations may be cited as the Pension Protection Fund (Payments to meet Investment Costs) Regulations 2005 and shall come into force on 7th July 2005.
2
These Regulations extend to England, Wales, Scotland and Northern Ireland .
3
In these Regulations —
“ the Act ” means the Pensions Act 2004;
“ the Fund ” means the Pension Protection Fund;
“custodian” means an individual who or firm which is appointed by the Board to safeguard and administer the investment of the Fund, where the Fund is being managed by a fund manager.
Payments to fund managers and custodians
2
The Board may pay from the Fund any sum required to make payments in accordance with a contract entered into with a fund manager or custodian where —
a
the fund manager or custodian was appointed for the purposes of section 113(1) of the Act (investment of funds); and
b
the contract entered into only contains terms which are necessary for the prudent management of the Fund’s financial affairs.
Signed by authority of the Secretary of State for Work and Pensions.
James Plaskitt
Parliamentary-Under Secretary of State,
Department for Work and Pensions
13 June 2005


text:
1
These Regulations may be cited as the Crime and Disorder Act 1998 (Service of Prosecution Evidence) Regulations 2005 and shall come into force on 4th April 2005.
2
Where a person is sent for trial under section 51 of the 1998 Act on any charge or charges, copies of the documents containing the evidence on which the charge or charges are based, shall, no later than 70 days after the date on which the person was sent for trial or, in the case of a person committed to custody under section 52(1)(a) of the Act, no later than 50 days after that date, be:
a
served on that person; and
b
given to the Crown Court sitting at the place specified in the notice under subsection (7) of that section.
3
The prosecutor may apply orally or in writing to the Crown Court sitting at the place specified in the notice under section 51(7) of the 1998 Act for the period prescribed by regulation 2 to be extended or, where that period has already been extended, for it to be further extended.
4
Where the prosecutor proposes to make an oral application under regulation 3 above, he shall give notice in writing of his intention to the appropriate officer of the Crown Court; and a copy thereof shall be given at the same time to the person sent for trial.
5
Any written application made under regulation 3 above shall be sent by the prosecutor to the appropriate officer of the Crown Court specifying the grounds for the application; and a copy thereof shall be given at the same time to the person sent for trial who may make written representations in response within 3 days of service of the application on him.
6
Where an application under regulation 3 is determined otherwise than at an oral hearing, the appropriate officer of the Crown Court shall, as soon as reasonably practicable, send to all the parties to the case a notice of the outcome of the application.
7
The Crime and Disorder Act 1998 (Service of Prosecution Evidence) Regulations 2000 are hereby revoked.
Goldsmith
Her Majesty’s Attorney General
23rd March 2005


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the West Hertfordshire Hospitals National Health Service Trust (Transfer of Trust Property) Order 2005 and shall come into force on 31 st March 2005.
2
In this Order —
“the old Trust” means the West Hertfordshire Hospitals National Health Service Trust;
“the new Trust” means the East and North Hertfordshire National Health Service Trust; and
“the trust property” means the property specified in the schedule of trust property prepared and agreed by the old Trust and the new Trust and signed on behalf of the old Trust on 29 November 2004 and on behalf of the new Trust on 17 January 2005.
Transfer of trust property
2
1
On the date that this Order comes into force the trust property, and any rights and liabilities arising from that property, shall be transferred from the old Trust to the new Trust.
2
In any instrument relating to the trust property, any reference to the trustees of the trust property or, as the case may be, the old Trust shall be construed as a reference to the trustees of the new Trust or, as the case may be, the new Trust.
Signed by authority of the Secretary of State for Health
Stephen Ladyman
Parliamentary Under Secretary of State,
Department of Health
26th February 2005


text:
Citation and commencement
1
This Order may be cited as the Adoption and Children Act 2002 (Consequential Amendments) Order 2005 and comes into force on 30 th December 2005.
Data Protection – Subject Access
2
1
In Part 2 of the Schedule (exemptions from section 7 – enactments and instruments extending to England and Wales) to the Data Protection (Miscellaneous Subject Access Exemptions) Order 2000 for paragraph (a) substitute —
a
Adoption records and reports
Sections 57 to 62, 77 and 79 of, and Schedule 2 to, the Adoption and Children Act 2002 .
Regulation 14 of the Adoption Agencies Regulations 1983 .
Regulation 41 of the Adoption Agencies Regulations 2005 .
Regulation 42 of the Adoption Agencies (Wales) Regulations 2005 .
Rules 5, 6, 9, 17, 18, 21, 22 and 53 of the Adoption Rules 1984 .
Rules 5, 6, 9, 17, 18, 21, 22 and 32 of the Magistrates' Courts (Adoption) Rules 1984 .
Rules 24, 29, 30, 65, 72, 73, 77, 78 and 83 of the Family Procedure (Adoption) Rules 2005 .
.
2
In the Schedule (personal data to which the Order applies) to the Data Protection (Subject Access Modification) (Social Work) Order 2000 insert after paragraph (t) —
u
data processed for the purposes of the functions of the appropriate Minister pursuant to section 12 of the Adoption and Children Act 2002 (independent review of determinations);
.
Community Legal Service
3
1
In each of the provisions mentioned in paragraph (2) the definition of “family proceedings” is amended by inserting after sub-paragraph (g) —
ga
the Adoption and Children Act 2002;
.
2
The provisions are —
a
article 2 of the Community Legal Service (Funding) (Counsel in Family Proceedings) Order 2001 ;
b
article 2 of the Community Legal Service (Funding) Order 2000 ;
c
regulation 2 of the Community Legal Service (Financial) Regulations 2000 ;
d
regulation 21 of the Community Legal Service (Costs) Regulations 2000 .
3
In paragraph 2 of Schedule 2 to the Community Legal Service (Funding) (Counsel in Family Proceedings) Order 2001 after “applications to free for adoption” insert “or applications for a placement order”.
Non-Contentious Probate Rules
4
Rule 32(1) of the Non-Contentious Probate Rules 1987 is amended as follows —
a
in sub-paragraph (a)(iii) after “the Adoption Act 1976” insert —
or section 46(1) of the Adoption and Children Act 2002
;
b
after sub-paragraph (aa) insert —
ab
a step-parent of the minor who has parental responsibility for him in accordance with section 4A of the Children Act 1989 ; or
;
c
after sub-paragraph (b) insert —
ba
a special guardian of the minor who is appointed in accordance with section 14A of the Children Act 1989 ; or
bb
an adoption agency which has parental responsibility for the minor by virtue of section 25(2) of the Adoption and Children Act 2002; or
.
Amendment to the NHS Bodies and Local Authorities Partnership Arrangements Regulations 2000
5
In paragraph (a)(iii) of regulation 6 (health related functions of local authorities) of the NHS Bodies and Local Authorities Partnership Arrangements Regulations 2000 for “sections 1 and 2 of the Adoption Act 1976” substitute “section 3 of the Adoption and Children Act 2002”.
Amendment of the Protection of Children and Vulnerable Adults and Care Standards Tribunal Regulations 2002
6
In regulation 3 (requirements for membership of lay panel) of the Protection of Children and Vulnerable Adults and Care Standards Tribunal Regulations 2002 —
a
insert in paragraphs (2)(a)(i) and (5)(c) “, or the Adoption and Children Act 2002,” after “the Adoption Act 1976”; and
b
in paragraph (5)(ee) “, or an adoption society registered under Part 2 of the 2000 Act ” after “the Adoption Act 1976”.
Amendment of the Adoption and Children Act 2002 (Commencement No. 10 Transitional and Savings Provisions) Order 2005
7
In regulation 16 of the Adoption and Children Act 2002 (Commencement No. 10 Transitional and Savings Provisions) Order 2005 for “4” substitute “4A”.
Maria Eagle
Parliamentary Under Secretary of State
Department for Education and Skills
20th December 2005


text:
Citation and commencement
1
1
These Regulations may be cited as the Reporting of Savings Income Information (Amendment) Regulations 2005.
2
These Regulations shall come into force on such date as is determined by the Treasury and specified by notices in the London, Edinburgh and Belfast Gazettes.
Amendments to the Reporting of Savings Income Information Regulations 2003
2
The Reporting of Savings Income Information Regulations 2003 shall be amended as follows.
3
1
Amend regulation 2 (interpretation) as follows.
2
In paragraph (1), for the definition of “the Savings Directive” substitute —
“the Savings Directive” means Council Directive 2003/48/ EC of 3 rd June 2003 (“the Directive of 2003”) on the taxation of savings income in the form of interest payments, as amended by Council Directive 2004/66/EC , and a reference, without more, to a numbered Article is a reference to the Article of the Directive of 2003, as so amended, which bears that number;
.
3
In paragraph (2) —
a
after the definition of “agent” insert the following definitions —
“arrangements” means agreements or arrangements made with a territory being a dependent or associated territory of a member State in relation to the automatic exchange of information or, during the transitional period defined in Article 10 of the Savings Directive, the application of a withholding tax referred to in paragraph 2(ii) of Article 17 of the Savings Directive;
“country” includes a territory;
;
b
for the definition of “economic operator” substitute —
“economic operator” is a paying agent established in another member State or in a territory (construed in accordance with the Savings Directive or the arrangements with the territory, as appropriate) with which arrangements have been made;
;
c
for the definition of “paying agent” substitute —
“paying agent”, unless the context otherwise requires, has the meaning given in regulation 3;
; and
d
for the definition of “a prescribed territory” substitute —
“a prescribed territory” means another member State, Aruba, the British Virgin Islands, Gibraltar, Guernsey, the Isle of Man, Jersey, Montserrat or the Netherlands Antilles;
; and
e
after the definition of “residual entity” insert the following definition —
“Revenue and Customs”, except in the expression “an officer of Revenue and Customs”, means Her Majesty’s Revenue and Customs (see section 4 of the Commissioners for Revenue and Customs Act 2005 );
.
4
1
Amend regulation 4 (meaning of residual entity) as follows.
2
In paragraph (1) —
i
after “member State” insert “or in a territory with respect to which arrangements have been made”; and
ii
at the end of sub-paragraph (c) insert “or an equivalent undertaking for collective investment established in a territory with which arrangements have been made”; and
3
For the second paragraph of paragraph (3) substitute —
An entity which presents to the paying agent or economic operator a certificate —
issued by the member State in which that entity is established in accordance with Article 4(3), or
issued by the territory with which arrangements have been made in which that entity is established in accordance with provisions which are equivalent to Article 4(3),
shall, for the purposes of this regulation, be treated as if it were a UCITS authorised in accordance with the UCITS Directive or an equivalent undertaking for collective investment established in the territory with which arrangements have been made (as the case may be).
.
5
1
Amend regulation 5 (election by an entity to be treated as a UCITS) as follows.
2
In paragraph (2) for “the Inland Revenue” substitute “Revenue and Customs”.
3
In paragraph (4) for “the Inland Revenue” substitute “Revenue and Customs”.
6
In regulation 6(c) (meaning of receiving agent) after “member State” insert “or in a territory with which arrangements have been made”.
7
1
Amend regulation 7 (meaning of relevant payee) as follows.
2
In paragraph (2)(a) for “paying agent” substitute “a paying agent”; and
3
In paragraph (2)(c) —
a
in paragraph (iii) for “Directive; or” substitute —
Directive, or an equivalent undertaking for collective investment established in a territory with which arrangements have been made;
;
b
in paragraph (iv) —
i
after “a UCITS” insert “authorised”; and
ii
at the end omit “or”;
c
after paragraph (iv) insert —
v
which is treated as being an equivalent undertaking for collective investment established in a territory with which arrangements have been made for the purposes of those arrangements by virtue of provisions which are equivalent to Article 4(3); or
.
8
In regulation 8 (meaning of savings income) —
a
in paragraph (2)(a)(iii) omit “and”;
b
at the end of paragraph (2)(a) insert —
; and
v
any share interest paid by a credit union registered under the Credit Unions (Northern Ireland) Order 1985 ; and
;
c
after paragraph (5)(b) insert —
c
where a collective investment fund —
i
is established in a territory with which arrangements have been made which has made provisions equivalent to the derogation in the first sentence of Article 6(6); and
ii
the collective investment fund has invested 15% or less of its assets in money debts in accordance with the law of that territory in the application of those provisions,
there is no savings income
;
d
in paragraph (8)(b)(i) for “paragraphs (1)(c) and (d) of Article 6” substitute “paragraph 4 of Article 6”;
e
after paragraph (8)(b) insert —
c
where a residual entity —
i
is established in a territory with which arrangements have been made which has made provisions equivalent to the derogation in the second sentence of Article 6(6); and
ii
the residual entity has invested 15% or less of its assets in money debts in accordance with the law of that territory in the application of those provisions,
there is no savings income
; and
f
in paragraph (11) —
i
at the end of sub paragraph (a) insert “or an equivalent undertaking for collective investment established in a territory with which arrangements have been made”; and
ii
after (b) insert —
ba
an entity which is treated as being an equivalent undertaking for collective investment established in a territory with which arrangements have been made for the purposes of those arrangements by virtue of provisions which are equivalent to Article 4(3); or
iii
for paragraph (c) substitute —
c
an undertaking for collective investment which is not established in the Community or in a territory with which arrangements have been made.
.
9
In regulation 9 (identity and residence of relevant payees) —
a
for paragraph (4)(a) substitute —
a
the name and address of the individual, and
i
where the individual is resident for tax purposes in a member State, the tax identification number (if any) allocated by that member State but if it is not available the individual’s date and place of birth,
ii
where the individual is resident for tax purposes other than in a member State, the individual’s date and place of birth,
in accordance with paragraphs (5) and (7);
;
b
in paragraph (7) after “tax identification number” insert “is not required or if it is and it”
c
in paragraph (9) —
i
for the words preceding sub-paragraph(a) substitute —
9
Where an individual presents a passport or official identity card issued by a member State and declares himself to be resident in a third country —
; and
ii
in sub-paragraph (a) omit from “if he presents a passport” to “a member State,”.
10
1
Amend regulation 10 (information to be reported by paying agents making payments to relevant payees) as follows.
2
In the heading for “the Inland Revenue” substitute “Revenue and Customs”.
3
In paragraph (1) for “the Inland Revenue” substitute “Revenue and Customs”.
4
In paragraph (2)(c) after “tax identification number” insert “is not required or if it is and it”.
11
1
Amend regulation 11 (information to be reported by paying agent making payments to residual entities) as follows.
2
In the heading for “the Inland Revenue” substitute “Revenue and Customs”.
3
In paragraph (1) for “the Inland Revenue” substitute “Revenue and Customs”.
12
1
Amend regulation 12 (information to be reported by receiving agents) as follows.
2
In the heading for “the Inland Revenue” substitute “Revenue and Customs”.
3
In paragraph (1) for “the Inland Revenue” substitute “Revenue and Customs”.
4
In paragraph (2)(d) after “tax identification number” insert “is not required or if it is and it”.
13
1
Amend regulation 13 (amount of savings income to be reported) as follows.
2
In the heading for “the Inland Revenue” substitute “Revenue and Customs”.
3
In paragraph (1) for “the Inland Revenue” substitute “Revenue and Customs”.
14
1
Amend regulation 14 (paying and receiving agents to notify reportable payments).
2
In the heading for “the Inland Revenue” substitute “Revenue and Customs”.
3
In paragraph (1) for “the Inland Revenue” (in each place where the expression appears) substitute “Revenue and Customs”.
15
1
Amend regulation 15 (reports by paying and receiving agents to the Inland Revenue) as follows.
2
In the heading for “the Inland Revenue” substitute “Revenue and Customs”.
3
In paragraph (1) —
a
for “The Inland Revenue” substitute “Revenue and Customs”; and
b
for “the Inland Revenue”, in each place where the expression appears, substitute “Revenue and Customs”.
16
1
Amend regulation 16 as follows.
2
In paragraph (1) —
a
for “the Inland Revenue” substitute “Revenue and Customs”; and
b
for “the Revenue” substitute “that officer”.
3
In paragraph (2), in each place where the expression appears, for “an officer of the Inland Revenue” substitute “an officer of Revenue and Customs”.
4
In paragraph (4)(b) for “residual entity” substitute “entity”.
5
In paragraph (6) for “the Inland Revenue” substitute “Revenue and Customs”.
17
In the Schedule —
a
after the entries for Italy insert —
Latvia
Pavaldības (Local governments)
Poland
Gminy (Communes)
Powiaty (Provinces)
Województwa (Districts)
Zwia˛zki gmin (Associations of Communes)
Zwia˛zki powiatów (Associations of Provinces)
Zwia˛zki województw (Associations of Districts)
Miasto Sto̶eczne Warszawa (Capital City of Warsaw)
Agencja Restrukturyzacji I Modernizacji Rolnictwa (Agency for Reconstruction and Modernisation of Agriculture)
Agencja Nieruchomosci Rolnych (Agricultural Property Agency)
b
after the entries for Portugal insert —
Slovakia
Mestá a Obce (Municipalities)
eleznice Slovenskej republiky (Slovak Railway Company)
tátny Fond Cestného Hospodártsva (State Road Management Fund)
Slovenské Elektrárne (Slovak Power Plants)
Vodohospodárska výstavba (Water Economy Building Company)
c
in the first entry for Spain for “Galacia” substitute “Galicia”; and
d
in the Note at the end of Table 2 after “member States” insert “or territories with which arrangements have been made”.
Joan Ryan
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
9th June 2005


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations 2005 and shall come into force on 6th April 2005.
2
In these Regulations, “the principal Regulations ” means the Social Security (Contributions) Regulations 2001 .
Amendment of the principal Regulations
2
The principal Regulations shall be amended as follows.
3
1
Amend regulation 1(2) (interpretation) as follows.
2
Before the definition of “the Act” insert —
“the acquired gender” has the same meaning as it has in the Gender Recognition Act 2004 ;
.
3
After the definition of “electronic communications” insert —
“full gender recognition certificate” means a certificate issued under section 4 of the Gender Recognition Act 2004;
.
4
At the end of regulation 8 (earnings periods for directors) add —
7
If a full gender recognition certificate is issued under the Gender Recognition Act 2004 to a person aged at least 60 but not more than 64 —
a
whose gender before its issue was female; and
b
whose acquired gender is male;
the periods in the year of issue respectively falling before and after its issue shall be treated, for the purpose of computing liability for primary Class 1 contributions, as separate earnings periods.
.
5
In regulation 40 (prescribed general earnings in respect of which Class 1A contributions not payable) omit paragraphs (5), (8) and (9).
6
1
Amend regulation 49 (payment of precluded Class 3 contributions) as follows.
2
In paragraph (1) omit sub-paragraph (e).
3
After paragraph (2) insert —
2A
No person shall be entitled to pay a Class 3 contribution in respect of the year in which he attains pensionable age or any subsequent year.
This is subject to the following qualification.
2B
A person —
a
who has attained the age of 60;
b
to whom a full gender recognition certificate is issued; and
c
whose acquired gender is male;
is not precluded from paying Class 3 contributions for the relevant years.
2C
For the purposes of paragraph (2B) the relevant years are —
a
the year in which the person attains the age of 60;
b
any subsequent year before that in which the full gender recognition certificate is issued; and
c
the year in which the full gender recognition certificate is issued.
.
7
After regulation 65A (amount of Class 3 contributions payable by virtue of regulation 50A) insert —
Amount of Class 3 contributions payable after issue of a full gender recognition certificate
65B
The amount of a contribution payable by virtue of regulation 49(2B) (Class 3 contributions not precluded where gender recognition certificate issued) which is paid in the year in which the full gender recognition certificate is issued or the following year shall, notwithstanding section 13(6) of the Act, be calculated by reference to the weekly rate which would have been applicable if it had been paid during the contribution year to which it relates.
.
8
In paragraph 14 of Schedule 2 (valuation of non-cash vouchers —
a
in sub-paragraph (2), for “qualification” substitute “qualifications”; and
b
at the end add the following sub-paragraph —
4
The valuation of qualifying childcare vouchers is determined in accordance with paragraph 7 of Part 5 of Schedule 3.
.
9
1
Amend Schedule 3 (amounts to be disregarded in the computation of earnings) as follows.
2
In Part 5 (certain non-cash vouchers to be disregarded as payments in kind) for paragraph 7 substitute —
Qualifying childcare vouchers
7
1
A qualifying childcare voucher, subject to the qualifications in sub-paragraphs (2) and (5).
2
Where the chargeable expense of the voucher exceeds the exempt amount, only that amount shall be disregarded by virtue of sub-paragraph (1).
3
The exempt amount is the amount found by the formula —
E × QW .
Here —
E is the sum of —
£50; and
the administration costs for the qualifying childcare voucher;
QW is the number of qualifying weeks —
for which the earner has been employed by the secondary contributor during the tax year in which the qualifying childcare voucher is provided; and
for which no other qualifying childcare voucher has been provided by the secondary contributor.
4
Where an earner has two or more employed earner’s employments, the earnings from which fall to be aggregated in accordance with regulation 14 or 15, the reference to the secondary contributor in paragraph (b) of the definition of QW is a reference to the secondary contributor in respect any of those employments.
5
An earner is only entitled to one exempt amount even if childcare vouchers are provided in respect of more than one child.
6
For the purposes of this paragraph —
a
“chargeable expense” has the meaning given in paragraph 14 of Schedule 2;
b
“qualifying childcare voucher” and “qualifying week” have the meanings given in section 270A of the Income Tax (Earnings and Pensions) Act 2003 ;
c
the administration costs for a voucher means the difference between the cost of provision of a voucher and its face value; and
d
the face value of a voucher is the amount stated on or recorded in the voucher as the value of the provision of care for a child that may be obtained by using it.
.
3
In Part 6, in paragraph 7 —
a
in the heading for “Pensions” substitute “Payments to pension schemes”; and
b
after paragraph (c) insert —
d
Article 18 of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (The United States of America) Order 2002 .
.
Transitional provision
10
In relation to any earnings period ending on or before 6th October 2005, paragraph 7(3) of Part 5 of Schedule 3 to the principal Regulations shall have effect as if, for the purposes of paragraph (a) of QW, the number of qualifying weeks for which the employee had been employed, before the end of the earnings period were 26, regardless of the number of weeks for which he had actually been employed.
Revocation
11
Regulation 28(3)(d) of the Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (which is spent by virtue of the substitution made by regulation 9(2) of this instrument) is revoked.
Jim Murphy
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
16th March 2005
The Secretary of State concurs.
Signed by authority of the Secretary of State for Work and Pensions.
Malcolm Wicks
Minister of State,
Department for Work and Pensions
17th March 2005
The Department for Social Development concurs.
Sealed with the Official Seal of the Department for Social Development on 16th March 2005
John O'Neill
Senior Officer of the
Department for Social Development
16th March 2005