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PART 1 GENERAL
Citation and commencement
1
These Regulations may be cited as the Merchant Shipping and Fishing Vessels (Health and Safety at Work) (Chemical Agents) Regulations 2010 and shall come into force on 6th April 2010.
Interpretation
2
1
In these Regulations —
“the Act” means the Merchant Shipping Act 1995;
“binding biological limit value” in relation to a chemical agent means the binding biological limit value established for that agent under Annex II to the Directive ;
“binding occupational exposure limit value” in relation to a chemical agent means any binding occupational exposure limit value established for that agent in Annex I to the Directive;
“chemical agent” means any chemical element or compound, on its own or admixed, as it occurs in the natural state or as produced, used or released, including release as waste, by any work activity, whether or not produced intentionally, and whether or not placed on the market;
“the Directive” means Council Directive 98/24/EC on the protection of the health and safety of workers from the risks related to chemical agents at work (fourteenth individual Directive within the meaning of Article 16(1) of Directive 89/391/EEC );
“document EH40” means the document by that number published by the Health and Safety Executive from time to time ;
“employer” means a person by whom a worker is employed on a ship under a contract of employment;
“exposure” means exposure at work to chemical agents;
“Government ship” has the meaning given by section 308(4) of the Act;
“the General Duties Regulations ” means the Merchant Shipping and Fishing Vessels (Health and Safety at Work) Regulations 1997 ;
“hazardous chemical agent” means —
any chemical agent which meets the criteria for classification as a dangerous substance according to the criteria in Annex VI to Council Directive 67/548/EEC on the approximation of laws, regulations and administrative provisions relating to the classification, packaging and labelling of dangerous substances , whether or not that substance is classified under that Directive, other than those substances which only meet the criteria for classification as dangerous for the environment;
any chemical agent which meets the criteria for classification as a dangerous preparation within the meaning of Council Directive 88/379/EEC on the approximation of laws, regulations and administrative provisions of the Member States relating to the classification, packaging and labelling of dangerous preparations , whether or not that preparation is classified under that Directive, other than those preparations which only meet the criteria for classification as dangerous for the environment; or
any chemical agent which, whilst not meeting the criteria for classification as dangerous in accordance with subparagraph (a) or (b), may, because of its physico-chemical, chemical or toxicological properties and the way in which it is used or is present on a ship, present a risk to the health and safety of workers, including any chemical agent assigned an occupational exposure limit value under Article 3 of the Directive;
“health and safety” includes the occupational health and safety of persons whilst on board a ship and whilst boarding or leaving the ship;
“health surveillance” means the assessment of an individual worker to determine the state of health of that individual, as related to exposure to specific chemical agents at work;
“ MCA ” means the Maritime and Coastguard Agency, an executive agency of the Department for Transport;
“Merchant Shipping Notice” means a notice described as such and issued by the MCA;
“national occupational exposure limit value” in relation to a chemical agent means —
any indicative occupational exposure limit value established for that agent in the Annex to Commission Directive 91/322/EEC on establishing indicative limit values by implementing Council Directive 80/1107/EEC on the protection of workers from the risks related to exposure to chemical, physical and biological agents at work as amended from time to time; or
any indicative occupational exposure limit value established for that agent in Commission Directive 2006/15/EC establishing a second list of indicative occupational exposure limit values and in implementation of Council Directive 98/24/EC and amending Directives 91/322/EEC and 2000/39/EC as amended from time to time; or
where more stringent, any workplace exposure limit established for that agent in document EH40;
“occupational exposure limit value” in relation to a chemical agent means the binding occupational exposure limit value or the national occupational exposure limit value established for that agent, whichever is the more stringent;
“regulation 6(2) assessment” has the meaning given by regulation 6(7);
“representative” in relation to workers means any person lawfully elected, chosen or designated to represent the workers in regard to issues about the health and safety of workers at work;
“ship” includes hovercraft;
“substance” means any natural or artificial substance whether in solid or in liquid form or in the form of a gas or vapour and includes micro-organisms;
“surveyor of ships” has the meaning given by section 256(9) of the Act; and
“United Kingdom ship” means a ship which —
is a United Kingdom ship within the meaning of section 85(2) of the Act ;
is a Government ship; or
is a hovercraft registered under the Hovercraft Act 1968 .
2
In these Regulations any reference to an Annex to the Directive is a reference to that Annex as amended from time to time.
3
Subject to paragraph (1) and regulation 3, words and expressions used in these Regulations have the same meaning as in the Directive.
4
In the application of these Regulations to a hovercraft, a reference to the master of a ship includes a reference to the captain of that hovercraft.
Meaning of “worker”
3
1
In these Regulations, “worker” means a person employed under a contract of employment, and includes a trainee or apprentice other than a person who is training in a vessel which is being used —
a
to provide instruction in the principles of responsibility, resourcefulness, loyalty and team endeavour and to advance education in the art of seamanship, or
b
to provide instruction in navigation and seamanship for yachtsmen,
and which is operating under a relevant code.
2
In paragraph (1) “a relevant code” means —
a
the Large Commercial Yacht Code as set out in Merchant Shipping Notice No. 1792(M) – Edition 2;
b
the Code of Practice for the Safety of Small Commercial Sailing Vessels ;
c
the Code of Practice for the Safety of Small Commercial Motor Vessels ; or
d
the Code of Practice for the Safety of Small Vessels in Commercial Use for Sport or Pleasure Operating from a Nominated Departure Point .
3
In paragraph (2) each reference to a Code includes a reference to any document containing an amendment or replacement of that Code which is considered by the Secretary of State to be relevant from time to time and is specified in a Merchant Shipping Notice.
Application
4
1
Without prejudice to regulation 5 of the General Duties Regulations, and subject to paragraphs (2) to (4), these Regulations apply in relation to —
a
hazardous chemical agents that are or may be present on United Kingdom ships, giving rise to risks or the likelihood of risks to the health and safety of workers on those ships whether as a result of that presence or as a result of any work activity involving such agents; and
b
United Kingdom ships on which such agents are or may be present.
2
Where —
a
a ship is being used in the course of public service activities or activities for the purpose of the civil protection services, and
b
characteristics peculiar to those activities inevitably conflict with a provision of these Regulations,
that provision does not apply in relation to that ship to the extent of that conflict.
3
To the extent that a provision of these Regulations does not apply in relation to a ship because of paragraph (2) there is in relation to that ship a duty on the employer to ensure, so far as is reasonably practicable, the health and safety of workers who are or who are likely to be exposed to risks from chemical agents as a result of their work.
4
This regulation (other than paragraph (1)) and regulations 5, 19 and 21 apply where hazardous chemical agents are present or may be present on ships other than United Kingdom ships which are for the time being in United Kingdom waters giving rise to risks or the likelihood of risks to the health and safety of workers on those ships, whether as a result of that presence or as a result of any work activity involving such agents.
5
In paragraph (2) —
a
“civil protection services” includes the fire and rescue and ambulance services and search and rescue services provided by any other person; and
b
“public service activities” includes the activities of the armed forces, HM Coastguard, HM Revenue and Customs, immigration officers, police, prison officers and the security and intelligence services.
Application of related legislation
5
1
The provisions of the General Duties Regulations continue to apply to activities to which these Regulations apply, where these regulations contain more stringent or specific provisions then such provisions apply.
2
These Regulations apply without prejudice to —
a
any provisions for chemical agents to which measures for radiation protection apply, and which provisions are contained in an instrument made for the purpose of implementing Directives adopted under the Treaty establishing the European Atomic Energy Community;
b
any more stringent or specific provision contained in the Merchant Shipping and Fishing Vessels (Health and Safety at Work) (Carcinogens and Mutagens) Regulations 2007 ; or
c
any more stringent or specific provision relating to the transport of hazardous chemical agents by water contained in the IMDG Code, the IBC Code, the IGC Code, the European Agreement concerning the International Carriage of Dangerous Goods by Inland Waters or the Regulation for the Carriage of Dangerous Substances on the Rhine .
3
In paragraph (2)(c) the “IBC Code”, “the IGC Code” and “the IMDG Code” mean those Codes as defined in Article 2 of Council Directive 93/75/EEC concerning minimum requirements for vessels bound for or leaving Community ports and carrying dangerous or polluting goods —
a
as last amended by Commission Directive 97/34/EC ; or
b
as later amended, to the extent that any such amendment makes more stringent or specific provision concerning those requirements, is considered by the Secretary of State to be relevant from time to time, and is specified in a Merchant Shipping Notice.
4
These Regulations do not apply to activities to which the Control of Substances Hazardous to Health Regulations 2002 or the Control of Substances Hazardous to Health Regulations (Northern Ireland) 2003 apply.
PART 2 DUTIES OF EMPLOYERS AND OTHERS
Assessment of health risks
6
1
In carrying out the assessment required by regulation 7 of the General Duties Regulations, the employer shall first determine whether hazardous chemical agents are present.
2
If the employer determines that hazardous chemical agents are present the employer shall then assess any risk to the health and safety of workers arising from the presence of those agents, taking into consideration —
a
their hazardous properties;
b
information on health and safety provided by the supplier;
c
the level, type and duration of exposure;
d
the circumstances of work involving such agents, including their amount;
e
the occupational exposure limit values and binding biological limit values relevant to those agents;
f
the effect of preventive measures taken or to be taken; and
g
where available, the conclusions to be drawn from any health surveillance already undertaken.
3
The employer shall obtain additional information which is needed for the regulation 6(2) assessment from the supplier of each chemical agent concerned or other readily available sources and, where appropriate, that information shall comprise the specific assessment concerning the risk to users established on the basis of Community legislation on chemical agents.
4
The regulation 6(2) assessment —
a
shall identify the measures taken in accordance with regulations 7 and 8;
b
shall be documented in a suitable form;
c
may include a justification by the employer that the nature and extent of the risks related to chemical agents make a further detailed risk assessment unnecessary;
d
shall be kept up-to-date, particularly if there have been significant changes which could render it out-of-date, or when the results of health surveillance show it to be necessary;
e
shall cover activities such as maintenance, in respect of which it is foreseeable that there is a potential for significant exposure, or which may result in deleterious effects to health and safety for other reasons, even after the taking of all technical measures; and
f
in the case of activities involving exposure to several hazardous chemical agents, shall include an assessment on the basis of the risk presented by all such chemical agents in combination.
5
In the case of a new activity involving hazardous chemical agents, the employer shall ensure that work does not start until a further regulation 6(2) assessment of the risk of that activity has been made and any preventive measures identified have been implemented.
6
The employer shall take into account the results of the procedures referred to in regulation 8(7) and (8) in carrying out the obligations imposed, or resulting from, this regulation.
7
An assessment carried out in accordance with paragraph (2), whether for the first time or by way of renewal, is in these Regulations called a regulation 6(2) assessment.
General principles for prevention of risks
7
1
In carrying out the duty of an employer under regulation 5 of the General Duties Regulations the employer shall eliminate or reduce to a minimum risks to the health and safety of workers at work involving hazardous chemical agents —
a
through the design and organisation of systems of work on the ship;
b
by taking the measures specified in paragraph (2); and
c
by taking into account the results of health surveillance undertaken under regulation 12.
2
The measures referred to in paragraph (1)(b) are —
a
the provision of suitable equipment for work with chemical agents and maintenance procedures which ensure the health and safety of workers at work;
b
reducing to a minimum the number of workers exposed or likely to be exposed;
c
reducing to a minimum the duration and intensity of exposure;
d
appropriate hygiene measures;
e
reducing the quantity of chemical agents present on the ship to the minimum required for the type of work concerned; and
f
suitable working procedures, including arrangements for the safe handling, storage and transport on the ship of hazardous chemical agents and of waste containing such agents.
Specific protection and prevention measures
8
1
This regulation does not apply where the results of the regulation 6(2) assessment reveal only a slight risk to the health and safety of workers and the measures taken in accordance with regulation 7 are sufficient to reduce that risk.
2
The employer shall ensure that the risk from a hazardous chemical agent to the health and safety of workers at work is eliminated or reduced to a minimum by taking the measures specified in paragraphs (3) to (5).
3
The employer shall, wherever practicable, avoid the use of a hazardous chemical agent by replacing it with a chemical agent or a substance or a process which is not hazardous or less hazardous to workers’ health and safety.
4
Where the nature of the activity in which a hazardous chemical agent is used does not permit the risk to be eliminated in accordance with paragraph (3), having regard to the regulation 6(2) assessment, the employer shall ensure that the risk is reduced to a minimum by the application of protection and prevention measures, consistent with the regulation 6(2) assessment.
5
In order of priority, the protection and prevention measures shall include —
a
design of appropriate work processes and engineering controls and use of adequate equipment and materials so as to avoid or minimise the release of hazardous chemical agents which may present a risk to workers’ health and safety at the place of work within the ship;
b
application of collective protection measures at the source of the risk, such as adequate ventilation and appropriate organisational measures; and
c
where exposure cannot be prevented by other means, application of individual protection measures including personal protective equipment.
6
The measures referred to in paragraphs (3), (4) and (5) shall be accompanied by health surveillance in accordance with regulation 12 if that is appropriate to the nature of the risk.
7
Unless the employer clearly demonstrates by other means of evaluation that, in accordance with paragraphs (3), (4) and (5), adequate protection and prevention have been achieved, the employer shall carry out such measurements of chemical agents which may present a risk to workers’ health and safety on a ship as are necessary, in particular in relation to the occupational exposure limit values.
8
Such measurements shall be carried out regularly and in any event when any change occurs in the conditions which may affect workers’ exposure to chemical agents.
9
In any event, where an occupational exposure limit value has been exceeded, the employer shall immediately take steps, taking into account the nature of that limit, to remedy the situation by carrying out preventive and protective measures.
10
On the basis of a regulation 6(2) assessment and of the general principles for the prevention of risks referred to in regulation 7, the employer shall take technical and organisational measures appropriate to the nature of the operation including storage, handling and segregation of incompatible chemical agents, providing protection for workers against hazards arising from the physico-chemical properties of chemical agents.
11
In order of priority, the technical and organisational measures shall include measures to–
a
prevent the presence of hazardous concentrations of inflammable substances or hazardous quantities of chemically unstable substances where the operation of the ship so permits;
b
avoid the presence of ignition sources which could give rise to fires or explosions, or avoid adverse conditions which could cause chemically unstable substances or mixtures of substances to give rise to harmful physical effects; and
c
mitigate the detrimental effects to the health and safety of workers in the event of fire or explosion due to the ignition of inflammable substances, or harmful physical effects arising from chemically unstable substances or mixtures of substances.
12
The employer shall take measures to provide sufficient control of plant, equipment and machinery or provision of explosion suppression equipment or explosion pressure relief arrangements.
Accidents, incidents and emergencies
9
1
This regulation does not apply where the results of the regulation 6(2) assessment reveal only a slight risk to the health and safety of workers and the measures taken in accordance with regulation 7 are sufficient to reduce that risk.
2
The employer shall, in order to protect the health and safety of workers from an accident, incident or emergency related to the presence of hazardous chemical agents in a ship (“a relevant incident”), establish procedures which can be put into effect when a relevant incident occurs, so that the appropriate action is taken.
3
Arrangements under paragraph (2) shall include —
a
relevant safety drills to be performed at intervals not less than once every six months; and
b
the provision of appropriate first aid facilities.
4
When a relevant incident occurs the employer shall —
a
immediately take steps to mitigate the effects of the relevant incident and to inform the workers concerned; and
b
in order to restore the situation to normal —
i
implement appropriate measures to remedy the situation as soon as possible; and
ii
permit only those workers who are essential to the carrying out of repairs and other necessary work to work in the affected area.
5
The employer shall provide workers who are permitted to work in an area affected by a relevant incident with appropriate protective clothing, personal protective equipment, specialised safety equipment and plant.
6
The employer shall not permit unprotected persons to remain in, or to enter an area affected by a relevant incident.
7
The employer shall take such measures as are necessary to provide the warning and other communication systems required —
a
to signal an increased risk to health and safety;
b
to enable an appropriate response to be made; and
c
to enable remedial actions, assistance, escape and rescue operations to be launched immediately if necessary.
8
The employer shall ensure that —
a
information on emergency arrangements involving hazardous chemical agents is available;
b
the relevant internal and external accident and emergency services have access to this information; and
c
the information includes —
i
advance notice of relevant work hazards, hazard identification arrangements, precautions and procedures and precautionary measures sufficient to enable the emergency services to prepare their own response procedures and precautionary measures; and
ii
any available information concerning specific hazards arising, or likely to arise, at the time of a relevant incident, including information on procedures prepared under this regulation.
Information and training for workers
10
1
The employer shall ensure that workers or their representatives, or both, are provided with the information described in paragraph (2) and that the information is —
a
provided in a manner, which may vary from oral communication to individual instructions and training supported by information in writing, appropriate to the nature and degree of risk revealed by the regulation 6(2) assessment; and
b
updated to take account of changing circumstances.
2
The information referred to in paragraph (1) is —
a
the data obtained under regulation 6;
b
information on the hazardous chemical agents occurring in a ship including the identity of those agents, the risks to health and safety, relevant occupational exposure limit values and relevant legislative provisions; and
c
training and information on appropriate precautions and actions to be taken in order to safeguard workers on the ship.
3
The employer shall ensure that workers or their representatives, or both, are given access to relevant safety data sheets provided by suppliers under regulation 5 of the Chemicals (Hazard Information and Packaging for Supply) Regulations 2002 .
4
The employer shall ensure that the nature and any associated hazards of the contents of containers and pipes for hazardous chemical agents are clearly identifiable.
5
The obligation in paragraph (4) is satisfied where containers or pipes are —
a
marked in accordance with relevant Community legislation on the labelling of chemical agents or safety signs at the workplace; or
b
the subject of a derogation from being so marked provided for in that legislation.
6
In this regulation “relevant Community legislation” includes Council Directive 92/58/EEC on the minimum requirements for the provision of safety and/or health signs at work (ninth individual Directive within the meaning of Article 16(1) of Directive 89/391/EEC .
Prohibited activities
11
1
Subject to paragraph(2), a person shall not undertake —
a
the production, manufacture or use on a ship of the chemical agents set out in part (a) of Annex III to the Directive, or
b
any activities set out in part (b) of that Annex,
to the extent set out in that Annex.
2
Subject to paragraphs (3) and (4) the Secretary of State may grant to a person an exemption from the prohibitions in paragraph (1) upon application by that person, but only —
a
for the sole purpose of scientific research and testing, including analysis;
b
for activities intended to eliminate chemical agents that are present in the form of by-products or waste products; or
c
for the production of a chemical agent referred to in part (a) of Annex III to the Directive for use as an intermediate, and for such use.
3
The Secretary of State may not grant an exemption under paragraph (2) without first consulting the workers concerned or their representatives.
4
The Secretary of State may not grant an exemption under paragraph (2) without having sufficient information to determine —
a
the reason for requesting the exemption;
b
the quantity of the chemical agent to be used annually;
c
the activities and the reaction or processes involved;
d
the number of workers who may be involved;
e
the precautions envisaged to protect the health and safety of workers concerned; and
f
the technical and organisational measures taken to prevent the exposure of workers.
5
An exemption granted under paragraph (2) —
a
is valid only if in writing;
b
is valid only for the period, not exceeding four years, specified in the exemption;
c
may be granted subject to such conditions as the Secretary of State sees fit; and
d
may be withdrawn when the Secretary of State is satisfied, after consulting with the person to whom it is granted, that it is no longer justified.
6
A person to whom an exemption under paragraph (2) is granted shall ensure that —
a
no worker is exposed, in consequence of that exemption, to a chemical agent referred to in part (a) of Annex III to the Directive; and
b
where the production of a chemical agent referred to in part (a) of Annex III to the Directive for use as an intermediate, and its first use as such, takes place in a single closed system from which that agent may be removed only to the extent necessary to monitor the process or service the system.
Health surveillance
12
1
This regulation does not apply where the results of the regulation 6(2) assessment reveal only a slight risk to the health and safety of workers and the measures taken in accordance with regulation 7 are sufficient to reduce that risk.
2
The employer shall ensure that there are arrangements whereby workers for whom a regulation 6(2) assessment reveals a risk to health and safety are kept under appropriate health surveillance.
3
For the purpose of paragraph (2) health surveillance is appropriate for a worker where —
a
the exposure of the worker to a hazardous chemical agent is such that an identifiable disease or adverse health effect may be related to the exposure;
b
there is a likelihood that the disease or the adverse health effect may occur under the particular conditions of the worker’s work; and
c
the technique of investigation is of low risk to workers.
4
The employer shall ensure that valid techniques for detecting indications of the disease or the adverse health effect referred to in paragraph (3)(a) are available in respect of any chemical agent to which a worker may be exposed on a ship.
5
Where a binding biological limit value has been established in respect of a hazardous chemical agent the employer shall not permit a person to work with that agent unless that person is the subject of health surveillance that accords with Annex II to the Directive.
6
The employer shall inform workers of the requirement in paragraph (5) before they are assigned a task involving risk of exposure to the chemical agent in question.
7
In cases where health surveillance is carried out, the employer shall ensure that individual health and exposure records are made and kept up to date.
8
The employer shall ensure that every health and exposure record contains a summary of the results of health surveillance carried out and of any monitoring data representative of the exposure of the worker.
9
Biological monitoring and related requirements may form part of health surveillance.
10
The employer shall keep all health and exposure records in a form suitable for consultation at a later date, taking into account any requirements of confidentiality.
11
The employer shall provide each worker on request with access to health and exposure records which concern that worker.
12
The employer shall supply copies of health and exposure records to the Secretary of State on request.
13
An employer who ceases to trade shall supply the health and exposure records of that employer’s workers to the Secretary of State.
14
Paragraphs (15) and (16) apply where, as a result of health surveillance —
a
a worker is found to have an identifiable disease or adverse effect which is considered by a doctor or occupational health-care professional to be the result of exposure at work to a hazardous chemical agent; or
b
a binding biological limit value in respect of a hazardous chemical agent is found to have been exceeded.
15
The doctor or other suitably qualified person responsible for the carrying out of a worker’s health surveillance shall inform that worker of the result of that health surveillance and provide the worker with information and advice as to health surveillance following the end of exposure.
16
The employer shall —
a
review the regulation 6(2) assessment;
b
review the measures provided under regulations 7 and 8 to eliminate or reduce risks;
c
take into account advice provided by a health-care professional or other suitably qualified person or the Secretary of State in implementing measures required to eliminate or reduce risk in accordance with regulation 8;
d
consider the possibility of assigning the worker to alternative work; and
e
arrange continued health surveillance and provide for a review of the health status of any other worker who has been similarly exposed.
Consultation with workers
13
The employer shall consult workers or their representatives about matters covered by these Regulations in accordance with regulation 20 of the General Duties Regulations.
Duties of other persons
14
1
Where a person on whom a duty is imposed by any of the preceding provisions of these Regulations does not have control of the matter to which that provision relates because responsibility for the operation of the ship falls upon another person that duty also extends to any other person who has control of that matter.
2
It is the duty of every worker performing activities to which these Regulations apply to —
a
make full and proper use of all clothing and equipment provided by the employer to that worker in pursuance of these Regulations; and
b
give effect to all instructions and training provided to that worker under regulation 10.
PART 3 ENFORCEMENT
Offences and penalties
15
1
Any person who acts in contravention of, or fails to comply with, regulation 6, 7, 8, 9 or 11(6) or the conditions attached under regulation 11(5)(c) is guilty of an offence and is liable —
a
on summary conviction to a fine not exceeding the statutory maximum; and
b
on conviction on indictment to imprisonment for a term not exceeding two years or to a fine or to both.
2
Any person who acts in contravention of, or fails to comply with, regulation 13 is guilty of an offence and is liable on summary conviction to a fine not exceeding level 4 on the standard scale.
3
Any person who acts in contravention of, or fails to comply with, regulation 10, 12 or 23 is guilty of an offence and is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
4
A worker who fails to comply with regulation 14(2) is guilty of an offence and is liable on summary conviction to a fine not exceeding level 2 on the standard scale.
5
Section 146(1) of the Act (enforcement of fines) applies to any fine imposed for an offence under paragraphs (1) to (3), as if the reference to proceedings against the owner or master of a ship for an offence under Chapter 2 were a reference to proceedings against any person for an offence under those paragraphs.
Offences by body corporate
16
1
Where a body corporate is guilty of an offence under these Regulations and that offence is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or a person who was purporting to act in any such capacity, that person as well as the body corporate is guilty of that offence and is liable to be proceeded against and punished accordingly.
2
Where the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts and defaults of a member in connection with that member’s functions of management as if that member were a director of the body corporate.
3
Where an offence under these Regulations committed by a Scottish partnership is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a partner, that partner as well as the partnership is guilty of that offence and is liable to be proceeded against and punished accordingly.
Onus of proving what is reasonably practicable
17
In any proceedings under these Regulations consisting of a failure to comply with the duty in regulation 4(3) to do something so far as is reasonably practicable, it shall be for the defendant to prove that it was not reasonably practicable to do more than was in fact done to satisfy that duty.
Detention of a United Kingdom ship
18
1
Where a surveyor of ships is satisfied that there is or has been a failure to comply in relation to any ship with the requirements of these Regulations, that ship is liable to be detained until a surveyor of ships is satisfied that those requirements are complied with.
2
A surveyor of ships may permit a ship which is liable to be detained under paragraph (1) to proceed to sea for the purpose of proceeding to the nearest appropriate repair yard.
3
A ship shall not be delayed or detained unreasonably under this regulation.
4
Where a ship is detained because in relation to it there has been a failure to comply with the requirements of these Regulations, and that failure has ceased, a person having power to detain the ship shall, at the request of the owner or master, immediately release the ship —
a
if no proceedings for an offence arising from the failure in question are instituted within the period of seven days beginning with the day on which the ship is detained;
b
if proceedings for an offence arising from the failure in question, having been instituted within that period, are concluded without the employer or other person having control of the matter in question being convicted;
c
if either —
i
the sum of £30,000 is paid to the Secretary of State by way of security, or
ii
security which, in the opinion of the Secretary of State, is satisfactory and is for an amount not less than £30,000 is given to the Secretary of State,
by or on behalf of the employer or other person having control of the matter in question;
d
where the employer or other person having control of the matter in question is convicted of an offence arising from the failure in question, if any costs or expenses ordered to be paid by that person, and any fine imposed on that person, have been paid; or
e
if the release is ordered by a court or tribunal referred to in article 292 of the United Nations Convention on the Law of the Sea 1982 , and any bond or other financial security ordered by such court or tribunal is posted.
5
The Secretary of State shall repay any sum paid in pursuance of paragraph (4)(c) or release any security so given —
a
if no proceedings for an offence arising from the failure in question are instituted within the period of seven days beginning with the day on which the sum is paid; or
b
if proceedings for an offence arising from the failure in question, having been instituted within that period, are concluded without the employer or other person having control of the matter in question being convicted.
6
Where a sum has been paid, or security has been given, by any person in pursuance of paragraph (4)(c) and the employer or other person having control of the matter in question is convicted of an offence arising from the failure in question, the sum so paid or the amount made available under the security shall be applied as follows —
a
first in payment of any costs or expenses ordered by the court to be paid by the employer or other person having control of the matter in question, and
b
next in payment of any fine imposed by the court,
and any balance shall be repaid to the first-mentioned person.
7
Section 145 of the Act (interpretation of section 144) applies for the purposes of paragraphs (4) to (6) as if —
a
references to the master or owner of the ship were references to the employer or other person having control of the matter in question; and
b
references to an offence under section 131 were references to an offence arising from the failure in question.
Inspection and other measures in respect of ships registered outside the United Kingdom
19
1
When a ship which is not a United Kingdom ship is in United Kingdom waters, a relevant inspector may inspect that ship to ascertain whether the standards required in relation to United Kingdom ships by these Regulations are met in relation to that ship.
2
Where a surveyor of ships is satisfied that the standards required in relation to United Kingdom ships by these Regulations are not met in relation to a ship which is not a United Kingdom ship but is in United Kingdom waters, that surveyor of ships may —
a
send a report to the government of the State whose flag the ship is entitled to fly, and a copy to the Director General of the International Labour Office ; and
b
where conditions on board are clearly hazardous to health and safety, take such measures as are necessary to ensure those conditions are rectified.
3
A ship to which paragraph (2)(b) applies is liable to be detained until a surveyor of ships is satisfied that those conditions are rectified.
4
A surveyor of ships may permit a ship which is liable to be detained under paragraph (3) to proceed to sea for the purposes of proceeding to the nearest appropriate repair yard.
5
If any of the measures specified in paragraph (2)(b) or (3) are taken, the surveyor of ships shall immediately notify the nearest maritime, consular or diplomatic representative of the State whose flag the ship is entitled to fly.
6
A ship shall not in the exercise of the power under this regulation be delayed or detained unreasonably.
7
In paragraph (1), “relevant inspector” means a person mentioned in paragraph (a), (b) or (c) of section 258(1) of the Act .
Application of powers of inspectors in relation to Government ships
20
Sections 258 to 266 of the Act apply to these Regulations as if they were for all purposes made under section 85 of the Act and accordingly those sections apply in relation to Government ships.
Enforcement of detention
21
1
Section 284 of the Act (enforcing detention of ship) applies where a ship is liable to be detained under these Regulations as if —
a
references to detention of a ship under the Act were references to detention of the ship in question under these Regulations; and
b
subsection (7) were omitted.
2
Where a ship is liable to be detained under these Regulations the person detaining the ship shall serve on the master of the ship a detention notice which shall —
a
state that a surveyor of ships is of the opinion that in relation to that ship there is a failure to comply with the requirements of these Regulations;
b
specify the matters which, in the opinion of the surveyor of ships, have the effect that in relation to that ship those requirements are not met; and
c
require the terms of the notice to be complied with until the ship is released by any person mentioned in section 284(1) of the Act.
Right of appeal and compensation
22
Regulations 11 and 12 (right of appeal and compensation) of the Merchant Shipping (Port State Control) Regulations 1995 (which, by virtue of regulation 19 of those regulations apply in relation to the exercise of powers of detention contained in safety regulations) apply in relation to a detention notice served on a Government ship under these Regulations as if these Regulations were for all purposes made under section 85 of the Act.
Prohibition on levy
23
No charge in respect of anything done or provided in pursuance of any specific requirement of these Regulations shall be levied or permitted to be levied on any worker.
Signed by authority of the Secretary of State for Transport
Paul Clark
Parliamentary Under Secretary of State
Department for Transport
11th February 2010


type: legislation

jurisdiction: UK

text:
Citation and interpretation
1
1
This Order may be cited as the Academies Act 2010 (Commencement and Transitional Provisions) Order 2010.
2
In this Order “ the Act ” means the Academies Act 2010.
Provisions coming into force on 29th July 2010
2
29th July 2010 is the day appointed for the coming into force of the provisions of the Act specified in column 1 of Schedule 1 to the extent specified in column 2 of that Schedule.
Provisions coming into force on 1st September 2010
3
1
1st September 2010 is the day appointed for the coming into force of the provisions of the Act specified in column 1 of Schedule 2.
2
Where a particular purpose is specified in column 2 of that Schedule in relation to any such provision, the provision comes into force on that date for that purpose only.
Provisions coming into force on 1st January 2011
4
1st January 2011 is the day appointed for the coming into force of the provisions of the Act specified in column 1 of Schedule 3 to the extent specified in column 2 of that Schedule.
Transitional provisions
5
1
This article applies if —
a
an Academy order has effect in respect of a foundation or voluntary controlled school which is designated by order under section 69(3) of SSFA 1998 as a school having a religious character, and
b
the school is converted into an Academy.
2
Despite section 6(8) of the Act, on and after the conversion date —
a
section 124A(2) and (3) of SSFA 1998 do not apply in relation to an existing non-reserved teacher while the teacher is employed or engaged as a teacher at the Academy,
b
section 59(2) to (4) of SSFA 1998 continue to apply in relation to an existing non-reserved teacher, and an existing member of the non-teaching staff, while that person is employed or engaged at the Academy.
3
An “existing non-reserved teacher” is a teacher who —
a
is employed or engaged as a teacher at the school immediately before the conversion date,
b
is not a reserved teacher (within the meaning given by section 58(9) of SSFA 1998) at that time, and
c
becomes employed or engaged as a teacher at the Academy on the conversion date.
4
An “existing member of the non-teaching staff” is a person who —
a
is employed or engaged for the purposes of the school immediately before the conversion date, otherwise than as a teacher, and
b
becomes employed or engaged for the purposes of the Academy on the conversion date.
6
1
This article applies if —
a
an Academy order has effect in respect of a foundation or voluntary school which is designated by order under section 69(3) of SSFA 1998 as a school having a religious character,
b
the school is converted into an Academy, and
c
immediately before the conversion date, section 60(7) of SSFA 1998 applied to a teacher at the school.
2
On and after the conversion date, section 60(7) of SSFA 1998 continues to apply in relation to an existing teacher at the school while the teacher is employed or engaged as a teacher at the Academy.
3
An “existing teacher” is a teacher who —
a
is employed or engaged as a teacher at the school immediately before the conversion date, and
b
becomes employed or engaged as a teacher at the Academy on the conversion date.
Jonathan Hill
Parliamentary Under Secretary for Schools
Department for Education
28th July 2010


text:
Citation and commencement
1
This Order may be cited as the Specified Sixth Form College Corporation Order 2010 and comes into force on 1st April 2010.
Designation
2
The sixth form college corporations listed in the Schedule to this Order are specified for the purposes of section 33J(2) of the Act.
Iain Wright
Parliamentary Under Secretary of State
Department for Children, Schools and Families
4th March 2010


text:
Citation, commencement, application and revocation
1
1
This Order may be cited as the Education (Recognised Bodies) (England) Order 2010 and comes into force on 30th November 2010.
2
This Order only applies in relation to England .
3
The following Orders are revoked––
a
the Education (Recognised Bodies) (England) Order 2007 ; and
b
the Education (Recognised Bodies) (England) (Amendment) Order 2008 .
Recognised Bodies
2
The bodies specified in the Schedule are designated as bodies which appear to the Secretary of State to be recognised bodies.
David Willetts
Minister of State for Universities and Science
Department for Business, Innovation and Skills
26th October 2010


text:
Citation and commencement
1
These Regulations may be cited as the Occupational Pension Schemes (Investment) (Amendment) Regulations 2010 and shall come into force on 23rd September 2010.
Amendment of the Occupational Pension Schemes (Investment) Regulations 2005
2
1
The Occupational Pension Schemes (Investment) Regulations 2005 are amended in accordance with this regulation.
2
In regulation 13 (investments to which restrictions do not apply), omit paragraph (7).
3
In regulation 14 (transitional provisions) —
a
omit sub-paragraph (b) of paragraph (1) and the word “or” immediately preceding it; and
b
omit sub-paragraph (e) of paragraph (2).
Signed by authority of the Secretary of State for Work and Pensions.
Steve Webb
Minister of State,
Department for Work and Pensions
28th August 2010


text:
Citation and commencement
1
These Regulations may be cited as the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2010 and shall come into force on 1st January 2011.
Amendments to the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007
2
Amend the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 as follows.
3
In regulation 2 (interpretation) after the definition of “the Information Regulations” insert —
“introducer”, in relation to a notifiable contribution proposal, has the meaning given by regulation 6(1A);
“make a firm approach” has the meaning given by regulation 6(4A);
“make a marketing contact” has the meaning given by regulation 6(4B);
.
4
1
Amend the table in regulation 4(2) (application of Part 2) as follows.
2
In the first column —
a
after the entry for Section 313 insert “Section 313ZA (duty to provide details of clients)”;
b
after the entry for Section 313B insert “Section 313C (information provided to introducers)”.
3
In the second column —
a
after the entry for Regulation 12 insert “Regulation 12ZA”;
b
after the entry for Regulation 12B insert “Regulation 12BA”.
5
1
Amend regulation 6 (meaning of promoter) as follows.
2
In paragraph (1) —
a
in sub-paragraph (a) for the words from “business” to “makes” substitute
business, the person (“P”) —
i
is to any extent responsible for the design of the proposed arrangements;
ii
makes a firm approach to another person (“C”) in relation to the proposal with a view to P making the proposal available for implementation by C or any other person; or
iii
makes
.
b
in sub-paragraph (b) after “(a)(ii)” insert “or (iii)”.
3
After paragraph (1) insert —
1A
For the purposes of this Part a person is an introducer in relation to a notifiable contribution proposal if the person makes a marketing contact with another person in relation to the proposal.
.
4
After paragraph (4) insert —
4A
For the purposes of this Part a person makes a firm approach to another person in relation to a notifiable contribution proposal if the person makes a marketing contact with the other person in relation to the proposal at a time when the proposed arrangements have been substantially designed.
4B
For the purposes of this Part a person makes a marketing contact with another person in relation to a notifiable contribution proposal if —
a
the person communicates information about the proposal to the other person;
b
the communication is made with a view to that other person, or any other person, entering into transactions forming part of the proposed arrangements; and
c
the information communicated includes an explanation of the advantage in relation to any contribution that might be expected to be obtained from the proposed arrangements.
4C
For the purposes of paragraph (4A) proposed contribution arrangements have been substantially designed at any time if by that time the nature of the transactions to form part of them has been sufficiently developed for it to be reasonable to believe that a person who wished to obtain the advantage mentioned in paragraph (4B)(c) might enter into —
a
transactions of the nature developed; or
b
transactions not substantially different from transactions of that nature.
.
5
In paragraph (5) after “promoter” insert “or introducer”.
6
In paragraph (6) after “promoter” (in both places) insert “or introducer”.
6
1
Amend regulation 7(2) (duties of promoter) as follows.
2
For “earlier” substitute “earliest”.
3
Before sub-paragraph (a) insert —
za
the date on which the promoter first makes a firm approach to another person in relation to a notifiable contribution proposal;
.
7
After regulation 12 insert —
Duty to provide details of clients
12ZA
1
This regulation applies where a person who is a promoter in relation to notifiable contribution arrangements is providing (or has provided) services to any person (“the client”) in connection with the notifiable contribution arrangements and either —
a
the promoter is subject to the reference number information requirement; or
b
the promoter has failed to comply with regulation 7(1) or (3) in relation to the notifiable contribution arrangements (or the notifiable contribution proposal for them) but would be subject to the reference number information requirement if a reference number had been allocated to the notifiable contribution arrangements.
2
For the purposes of this regulation “the reference number information requirement” is the requirement under regulation 11(2) to provide to the client the prescribed information relating to the reference number allocated to the notifiable contribution arrangements.
3
The promoter must, within the prescribed period after the end of the relevant period, provide the Commissioners with the prescribed information in relation to the client.
4
In paragraph (3) “the relevant period” means such period during which the promoter is or would be subject to the reference number information requirement as is prescribed by the Information Regulations.
5
The promoter need not comply with paragraph (3) in relation to any notifiable contribution arrangements at any time after the Commissioners have given notice under regulation 11(6) in relation to the arrangements.
.
8
In regulation 12A(1) (pre-disclosure enquiry) —
a
after “promoter” insert “or introducer”;
b
after “of a proposal” insert “or arrangements”; and
c
omit “arrangements which may be”.
9
After regulation 12B insert —
Information provided to introducers
12BA
1
Where the Commissioners suspect —
a
that a person (“P”) is an introducer in relation to a proposal; and
b
that the proposal may be a notifiable contribution proposal,
they may by written notice require P to provide the Commissioners with the prescribed information in relation to each person who has provided P with any information relating to the proposal.
2
A notice must specify the proposal to which it relates.
3
P must comply with a requirement under paragraph (1) within —
a
the prescribed period; or
b
such longer period as the Commissioners may direct.
.
10
In regulation 13(2) (information to be provided in form and manner specified by the Commissioners) for “and 12(1)” substitute “, 12(1) and 12ZA(3)”.
11
1
Amend regulation 14 (notification under Part 2) as follows.
2
In paragraph (1) for sub-paragraph (a) substitute —
a
to a penalty not exceeding —
i
in the case of a provision mentioned in sub-paragraph (a), (b) or (c) of that paragraph, £600 for each day during the initial period (but see also paragraphs (2A), (2B) and (2ZC) below); and
ii
in any other case, £5,000; and
.
3
In paragraph (2) —
a
omit the “and” at the end of sub-paragraph (e);
b
after that sub-paragraph insert —
ea
regulation 12ZA (duty of promoter to provide details of clients),
; and
c
in sub-paragraph (f) insert at the end —
, and
g
regulation 12BA (duty of introducer to give details of persons who have provided information)
.
4
After paragraph (2) insert —
2ZA
In this regulation “the initial period” means the period —
a
beginning with the relevant day; and
b
ending with the earlier of the day on which the penalty under paragraph (1)(a)(i) is determined and the last day before the failure ceases;
and for this purpose “the relevant day” is the day specified in relation to the failure in the following table.
TABLE
Failure Relevant day
A failure to comply with paragraph (1) or (3) of regulation 7 in so far as the paragraph applies by virtue of an order under regulation 5A The first day of the prescribed period A failure to comply with paragraph (1) or (3) of regulation 7 in so far as the paragraph applies by virtue of an order under regulation 7A(2) The first day after the end of the prescribed period (as it may have been extended by a direction under regulation 7A(6)) Any other failure to comply with paragraph (1) of regulation 7 The first day after the end of the prescribed period Any other failure to comply with paragraph (3) of regulation 7 The first day after the end of the prescribed period A failure to comply with paragraph (1) of regulation 8 The first day after the end of the prescribed period A failure to comply with regulation 9 The first day after the latest time by which regulation 9 must be complied with in the case concerned
2ZB
The amount of a penalty under paragraph (1)(a)(i) is to be arrived at after taking account of all relevant considerations, including the desirability of its being set at a level which appears appropriate for deterring the person, or other persons, from similar failures to comply on future occasions having regard (in particular) —
a
in the case of a penalty for a person’s failure to comply with regulation 7(1) or (3), to the amount of any fees received, or likely to have been received, by the person in connection with the notifiable contribution proposal (or arrangements implementing the notifiable contribution proposal), or with the notifiable contribution arrangements;
b
in the case of a penalty for a person’s failure to comply with regulation 8(1) or 9, to the amount of any advantage gained, or sought to be gained, by the person in relation to a contribution.
2ZC
If the maximum penalty under paragraph (1)(a)(i) above appears inappropriately low after taking account of those considerations, the penalty is to be of such amount not exceeding £1 million as appears appropriate having regard to those considerations.
2ZD
Where it appears to an officer of Revenue and Customs that a penalty under paragraph (1)(a)(i) above has been determined on the basis that the initial period begins with a day later than that which the officer considers to be the relevant day, an officer of Revenue and Customs may commence proceedings for a re-determination of the penalty.
.
5
In paragraphs (2A) and (2B) for “amount specified in paragraph (1)(b)” substitute “amounts specified in paragraph (1)(a)(i) and (b)”.
6
In paragraphs (2C) and (2D) after “under regulation” insert “5A or”.
12
In regulation 16(6) (modification of the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006) for “17” substitute “17A”.
13
After regulation 17(7) (modification of the Tax Avoidance Schemes (Information) Regulations 2004) insert —
7A
In regulation 8ZA(1)(b)(i) before “arrangements” insert “contribution”.
7B
In regulation 8C(1)(b) before “proposal” insert “contribution
.
Michael Fabricant
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
8th December 2010


text:
Citation and commencement
1
These Regulations may be cited as the Motor Vehicles (Tests) (Amendment) Regulations 2010 and they come into force on 1st April 2010, except for regulations 4(2) and 5 which come into force on 6th April 2010.
Amendment of Regulations
2
The Motor Vehicles (Tests) Regulations 1981 are amended as follows.
Interpretation
3
In regulation 3(1), for paragraph (b) of the definition of “out of hours”, substitute —
b
on any other day, other than between 6.00 am and 8.00 pm;
.
Fees for examinations
4
1
Regulation 20 is amended as follows.
2
In the sub-paragraphs of paragraph (1) specified in column (1) of the following Table, for each amount specified in column (2) substitute the amount specified in column (3).
Table
(1) (2) (3) Sub-paragraphs of paragraph (1) of regulation 20 Existing Amount (£) Substituted Amount (£)
(a) 29.20 29.65 (aa) 37.20 37.80 (b) 37.20 37.80 (c)(i) 56.45 57.30 (c)(ii) 54.00 54.85 (ca) 63.05 64.00 (d)(i) 79.45 80.65 (d)(ii) 58.65 59.55 (da)(i) 122.65 124.50 (da)(ii) 79.30 80.50 (f) 57.70 58.60
3
In the sub-paragraphs of paragraph (1) specified in column (1) of the following Table, for each amount specified in column (2) substitute the amount specified in column (3).
Table
(1) (2) (3) Sub-paragraphs of paragraph (1) of regulation 20 Existing Amount (£) Substituted Amount (£)
(e)(i) 113 135 (e)(ii) 86 108 (ea)(i) 113 135 (ea)(ii) 86 108
4
In paragraph (2A), omit the words “Subject to paragraph (2B),”.
5
Omit paragraph (2B).
6
In paragraph (4) —
a
in sub-paragraphs (i) and (ii), omit the words “constructed or adapted to carry more than 22 passengers”; and
b
in the Table, for each amount specified both in that Table and in column (1) in the following Table in relation to each type of fee, substitute the amount specified in column (2) of the following Table in relation to that amount.
Table
Normal Fee(£) Out of Hours Fee(£) Designated Premises Fee(£) Out of Hours at Designated Premises Fee (£)
(1)
Existing Amount
(2)
Substituted
Amount
(1)
Existing Amount
(2)
Substituted
Amount
(1)
Existing Amount
(2)
Substituted
Amount
(1)
Existing Amount
(2)
Substituted Amount
60 60 85 85 64 60 89 85 113 135 165 187 120 135 172 187 41 42 60 61 45 42 64 61 86 108 124 146 93 108 131 146
Charges for entries in the electronic record and payments on account
5
In regulation 25(1) for “£2.00”, substitute “£2.05”.
Signed by authority of the Secretary of State
Paul Clark
Parliamentary Under Secretary of State
Department for Transport
23rd February 2010


text:
PART 1 General provisions
Citation and commencement
1
These Regulations may be cited as the Social Security (Contributions Credits for Parents and Carers) Regulations 2010 and shall come into force on 6th April 2010.
Interpretation
2
1
In these Regulations —
“partner” means the person with whom another person —
resides; and
shares responsibility for a child under the age of 12;
“relevant benefit” means —
attendance allowance in accordance with section 64 (entitlement);
the care component of disability living allowance in accordance with section 72 (the care component), at the middle or highest rate prescribed in accordance with subsection (3) of that section;
an increase in the rate of disablement pension in accordance with section 104 (increase where constant attendance needed);
any benefit by virtue of —
the Pneumoconiosis, Byssinosis and Miscellaneous Diseases Benefit Scheme 1983 ; or
regulations made under paragraph 7(2) in Part 2 (regulations providing for benefit) of Schedule 8 (industrial injuries and diseases (old cases)),
which is payable as if the injury or disease were one in respect of which a disablement pension were for the time being payable in respect of an assessment of 100 per cent.;
a constant attendance allowance payable by virtue of —
article 8 (constant attendance allowance) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 ; or
article 14 (constant attendance allowance) of the Personal Injuries (Civilians) Scheme 1983 .
2
In these Regulations, a reference to a section or Schedule by number alone is a reference to the section or Schedule so numbered in the Social Security Contributions and Benefits Act 1992.
Transitional provision
3
For the period of 12 weeks from the date on which these Regulations come into force, regulation 7(1)(a) has effect as if the reference in regulation 7(1) to 12 weeks were a reference to the number of complete weeks since these Regulations came into force.
PART 2 Meaning of “foster parent” and “engaged in caring”
Meaning of “foster parent”
4
1
For the purposes of subsection (3)(b) of section 23A (contributions credits for relevant parents and carers), a foster parent is a person approved as —
a
a foster parent in accordance with Part 4 (approval of foster parents) of the Fostering Services Regulations 2002 ; or
b
a foster carer in accordance with Part 7 (fostering) of the Looked After Children (Scotland) Regulations 2009 .
2
Paragraph (1) is subject to regulation 8 .
Meaning of “engaged in caring”
5
1
For the purposes of subsection (3)(c) of section 23A, a person is engaged in caring in a week —
a
if that person is the partner of a person who is awarded child benefit for any part of that week in respect of a child under the age of 12;
b
if that person is caring for another person or persons for a total of 20 or more hours in that week and —
i
that other person is, or each of the persons cared for are, entitled to a relevant benefit for that week; or
ii
the Secretary of State considers that level of care to be appropriate;
c
if that person is one to whom any of paragraphs 4 to 6 (persons caring for another person) of Schedule 1B (prescribed categories of person) to the Income Support (General) Regulations 1987 applies.
2
Paragraph (1) is subject to regulations 6 to 8 .
Limit on the period in respect of partners of persons awarded child benefit
6
1
Regulation 5(1)(a) does not apply to any week which falls within a tax year in respect of which the person awarded child benefit satisfies the following condition.
2
The condition is that that person’s earnings factor for the purposes of section 45 (additional pension in a Category A retirement pension) does not exceed the qualifying earnings factor for that year.
3
In calculating a person’s earnings factor for the purposes of paragraph (2), no account is to be taken of any earnings factor derived from contributions credited by virtue of that person being a relevant carer due to an award of child benefit.
Additional period in respect of entitlement to carer’s allowance and relevant benefits
7
1
A person is engaged in caring for a period of 12 weeks —
a
prior to the date on which that person becomes entitled to carer’s allowance by virtue of subsection (1) of section 70 (carer’s allowance);
b
subject to paragraph (2), following the end of the week in which that person ceases to be entitled to carer’s allowance by virtue of that subsection;
c
following the end of a week in which regulation 5(1)(b) ceases to be satisfied.
2
For the purposes of paragraph (1)(b), a person is not engaged in caring in a week in respect of which that person is entitled, under regulations made under subsection (5) of section 22 (earnings factors), to be credited with contributions by virtue of being entitled to an allowance under section 70.
Disqualification due to residence or imprisonment
8
A person is not a foster parent or engaged in caring for the purposes of section 23A during any period in respect of which that person is —
a
not ordinarily resident in Great Britain; or
b
undergoing imprisonment or detention in legal custody.
PART 3 Applications
Applications: foster parents and partners of persons awarded child benefit
9
A person shall not be entitled to be credited with Class 3 contributions under —
a
subsection (3)(b) (foster parent) of section 23A; or
b
subsection (3)(c) (person engaged in caring) of section 23A by virtue of regulation 5(1)(a) ,
unless an application to be so credited is received by the Commissioners for Her Majesty’s Revenue and Customs.
Applications: carers for 20 or more hours per week
10
1
A person shall not be entitled to be credited with Class 3 contributions under subsection (3)(c) of section 23A by virtue of regulation 5(1)(b) unless an application to be so credited is received by the Secretary of State.
2
Paragraph (1) does not apply where that person —
a
is in receipt of income support; or
b
is a married woman who is not entitled to be credited with contributions under paragraph (1) of regulation 7A (credits for carer’s allowance) of the Social Security (Credits) Regulations 1975 by virtue of paragraph (2)(b) (reduced contribution rate election under regulations under section 19(4)) of that regulation.
Provision of information: carers for 20 or more hours per week
11
1
With respect to an application to which regulation 10(1) applies, the application must include —
a
a declaration by the applicant that the applicant cares for a person or persons for 20 or more hours per week;
b
the name and, where known, the national insurance number of each person cared for;
c
where applicable, which relevant benefit each person cared for is entitled to; and
d
where requested by the Secretary of State, a declaration signed by an appropriate person as to the level of care which is required for each person cared for.
2
For the purposes of paragraph (1) (d) , an appropriate person is a person who is —
a
involved in the health care or social care of the person cared for; and
b
considered by the Secretary of State as appropriate to make a declaration as to the level of care required.
Time limit for applications
12
An application under regulation 9 or 10 must be received —
a
before the end of the tax year following the tax year in which a week, which is the subject of the application, falls; or
b
within such further time as the Secretary of State or the Commissioners for Her Majesty’s Revenue and Customs, as the case may be, consider reasonable in the circumstances.
Signed by authority of the Secretary of State for Work and Pensions.
Angela Eagle
Minister of State
Department for Work and Pensions
5th January 2010


text:
Citation and commencement
1
These Regulations may be cited as the Goods Vehicles (Plating and Testing) (Amendment) Regulations 2010 and they come into force on 1st April 2010.
Amendment of Regulations
2
The Goods Vehicles (Plating and Testing) Regulations 1988 are amended as follows.
Interpretation
3
In regulation 3(1), for paragraph (b) of the definition of “out of hours”, substitute —
b
on any other day, other than between 6.00 am and 8.00 pm;
.
Manner of making application for first examinations or periodical tests, and fees
4
In paragraph (3) of regulation 12, for the Table substitute —
Table
Description of vehicle Fee where first examination or periodical test is carried out at a vehicle testing station provided by the Secretary of State
(£)
Fee where the vehicle testing station appointed for the first examination or periodical test is, at the applicant’s request, not one provided by the Secretary of State under section 52(2) of the 1988 Act (£)
Motor vehicle with 2 axles 95.00 95.00 Motor vehicle with 3 axles 120.00 120.00 Motor vehicle with 4 or more axles 145.00 145.00 Trailer with 1 axle 43.00 43.00 Trailer with 2 axles 57.00 57.00 Trailer with 3 or more axles 68.00 68.00
Fees for re-tests
5
In paragraph (1) of regulation 16, for the Table substitute —
Table
Description of vehicle Fee where re-test is carried out at a vehicle testing station provided by the Secretary of State
(£)
Fee where the vehicle testing station appointed for the re-test is, at the applicant’s request, not one provided by the Secretary of State under section 52(2) of the 1988 Act
(£)
Motor vehicle with 2 axles 38.00 38.00 Motor vehicle with 3 axles 53.00 53.00 Motor vehicle with 4 or more axles 70.00 70.00 Trailer with 1 axle 19.00 19.00 Trailer with 2 axles 27.00 27.00 Trailer with 3 or more axles 36.00 36.00
Further amendments relating to fees
6
In the regulations specified in column (1) of the following Table, for each amount specified in column 2 substitute the amount specified in column (3).
Table
(1) (2) (3) Regulation Existing Amount (£) Substituted Amount (£)
34(1) 26.00 27.00 34(2A) 30.00 27.00 28.00 27.00 37B(2) 26.00 27.00
Signed by authority of the Secretary of State
Paul Clark
Parliamentary Under Secretary of State
Department for Transport
23rd February 2010


text:
1
This Order may be cited as the Armed Forces Act (Continuation) Order 2010.
2
The Armed Forces Act 2006 shall, instead of expiring on 8th November 2010, continue in force until 8th November 2011.
Judith Simpson
Clerk of the Privy Council


text:
Citation and interpretation
1
1
This Order may be cited as the European Communities (Designation) Order 2010.
2
In this Order —
“designated” means designated for the purposes of section 2(2), and similar expressions are to be construed accordingly;
“section 2(2)” means section 2(2) of the European Communities Act 1972;
“subordinate legislation” means orders, rules, regulations or schemes made under section 2(2).
Commencement
2
1
Articles 1, 2, 3, 8 and 10 of this Order come into force on 18th March 2010.
2
Articles 4, 5, 6, 7, 9 and 11 come into force on 8th April 2010.
Designation in relation to mutual assistance for the recovery of claims
3
The Treasury is designated in relation to mutual assistance between states for the recovery of —
a
claims relating to levies, duties, taxes, social security contributions and to financing of the Common Agricultural policy, and
b
interest, fines, costs and penalties related to such claims.
Designation in relation to changes in terminology or numbering arising out of the Treaty of Lisbon
4
Each Northern Ireland department is designated in relation to changes in terminology or numbering arising out of the Treaty of Lisbon Amending the Treaty on European Union and the Treaty Establishing the European Community signed at Lisbon on 13th December 2007.
Designation in relation to defence-related products
5
The Secretary of State is designated in relation to defence-related products.
Designations in relation to energy and energy sources
6
The Secretary of State is designated in relation to energy and energy sources.
7
Each Northern Ireland department is designated in relation to energy and energy sources, except nuclear energy and nuclear energy sources.
Relationship with other designations
8
1
This Order (except for Articles 10 and 11) does not restrict the scope of any designation made by any other Order.
2
Where —
a
a Minister of the Crown or government department is designated by this Order, and
b
any other Minister of the Crown or government department is designated in relation to the same matter by this or any other Order,
any of them may make subordinate legislation in relation to that matter jointly.
Restrictions
9
1
Articles 4 and 7 only designate a Northern Ireland department to make subordinate legislation that forms part of the law of Northern Ireland, subject to paragraph (2).
2
Paragraph (1) does not apply where the subordinate legislation is made jointly with a Minister of the Crown or government department other than a Northern Ireland Minister or Northern Ireland department.
Revocations
10
The European Communities (Designation) ( No. 3) Order 2008 is revoked.
11
The following designations are revoked —
a
the designation of the Secretary of State and any Minister or department of the Government of Northern Ireland in relation to the maintenance of stocks of crude oil and petroleum products and the collection of information concerning such stocks contained in the Schedule to the European Communities (Designation) Order 1973 ;
b
the designation of the Secretary of State and any Northern Ireland department in relation to measures relating to the transit of natural gas between high pressure transmission grids contained in the Schedule to the European Communities (Designation) (No. 3) Order 1991 ;
c
the designation of the Secretary of State and any Northern Ireland department in relation to measures relating to the regulation of the electricity sector contained in the Schedule to the European Communities (Designation) Order 1998 ;
d
the designation of the Secretary of State and any Northern Ireland department in relation to measures relating to natural gas and oil contained in the Schedule to the European Communities (Designation) Order 2000 ; and
e
the designation of the Secretary of State and any Northern Ireland department in relation to the generation of combined heat and power contained in Schedules 1 and 2 to the European Communities (Designation) (No. 3) Order 2005 .
Judith Simpson
Clerk of the Privy Council


text:
Citation and commencement
1
This Order may be cited as the Initial Sixth Form College Corporation Designation (England) Order 2010 and comes into force on 1st April 2010.
Designation
2
The bodies corporate of the institutions specified in the Schedule to this Order, being bodies corporate of the kinds specified in section 33A(2) of the Act, are designated as sixth form college corporations.
Continuity of the body corporate
3
Designation as a sixth form college corporation under this Order does not affect the continuity of the body corporate, and its instrument and articles of government.
Iain Wright
Parliamentary Under Secretary of State
Department for Children, Schools and Families
4th March 2010


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Guardian’s Allowance Up-rating Regulations 2010 and shall come into force on 12th April 2010.
2
In these Regulations —
“the Great Britain Up-rating Order ” means the Guardian’s Allowance Up-rating Order 2010 ;
“the Northern Ireland Up-rating Order ” means the Guardian’s Allowance Up-rating (Northern Ireland) Order 2010 ; and
“the Up-rating Orders ” means the Great Britain Up-rating Order and the Northern Ireland Up-rating Order.
Exceptions relating to payment of allowance by virtue of the Up-rating Orders
2
Neither section 155(3) of the Social Security Administration Act 1992 nor section 135(3) of the Social Security Administration (Northern Ireland) Act 1992 shall apply if a question arises as to either —
a
the weekly rate at which guardian’s allowance is payable by virtue of either of the Up-rating Orders, or
b
whether the conditions for receipt of that allowance at the altered rate are satisfied,
until that question has been determined in accordance with the provisions of section 8 of the Social Security Act 1998 or article 9 of the Social Security (Northern Ireland) Order 1998 (as the case may be).
Persons not ordinarily resident in either Great Britain or Northern Ireland
3
Regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975 and regulation 5 of the Social Security Benefit (Persons Abroad) (Northern Ireland) Regulations 1978 (application of disqualification in respect of up-rating of benefit) shall apply to any additional benefit payable by virtue of either of the Up-rating Orders.
Dave Hartnett
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue and Customs
26th March 2010


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2010 and shall come into force on 6th April 2010.
2
Subject to regulations 13 and 14(4), these Regulations shall have effect in relation to a disposal of an asset made on or after 6th April 2010.
3
In these Regulations, “the principal Regulations ” means the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002 .
Amendments to the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002
2
The principal Regulations are amended in accordance with regulations 3 to 12.
Amendment of regulation 2
3
1
Regulation 2 (interpretation) is amended as follows.
2
In paragraph (1) for the definition of “a no gain/no loss disposal” substitute —
“a no gain/no loss disposal” means a disposal on which, by virtue of any of the no gain/no loss provisions (within the meaning of section 288(3A) of the 1992 Act ), neither a gain nor a loss accrues;
.
3
After paragraph (1) insert —
1A
For the purposes of these Regulations a relevant transaction to which section 116(10) of the 1992 Act applies shall be treated as a disposal.
.
4
After paragraph (2) insert —
2A
In these Regulations any reference to the amount or value of the consideration for the disposal of the asset is a reference to any amount treated as disposal consideration by any provision of the 1992 Act.
.
Substitution of regulation 4
4
For regulation 4, substitute —
General rule for bringing amounts into account
4
1
For the purposes of the 1992 Act, the amount or value of the consideration for the disposal of the asset shall be —
a
increased by the amount of any net gain, and
b
subject to paragraph (2) below, reduced by the amount of any net loss.
This is subject to paragraph (4) below and regulations 6 and 8.
2
If the amount of any net loss exceeds the amount or value of the consideration that would be brought into account but for the application of this regulation, the amount of the excess of the net loss shall be treated as consideration for the acquisition of the asset for the purposes of section 38(1)(a) of the 1992 Act.
3
If section 42 of the 1992 Act applies, this regulation shall not apply to determine the amount or value of the consideration for the disposal referred to as “A” in that section in apportioning the sums attributable to the asset.
4
Paragraph (1) above does not apply if, immediately before the disposal, the asset is a foreign business asset other than shares not held on trading account.
.
Amendment of regulation 5
5
1
Regulation 5 (calculation of the amount of any net gain or net loss for the purposes of regulation 4) is amended as follows.
2
In paragraph (2) omit “Subject to paragraph (4) below,”.
3
Omit paragraph (4).
Amendment of regulation 6
6
In regulation 6 (assets representing certain loan relationships and ships or aircraft) for paragraph (2) substitute —
2
Where paragraph (1) above applies, the amount of any net gain or net loss referred to in regulation 4 shall not be brought into account under that regulation but instead, for the purposes of Part 5 of the Corporation Tax Act 2009, shall be brought into account for the accounting period in which the disposal of the asset occurs as a credit or a debit (according to whether it is an amount of net gain or net loss) in respect of the loan relationships of the company.
.
Amendment of regulation 7
7
In regulation 7(3) (regulations 5 and 6 – supplementary) after “the 1994 Regulations” insert “and these Regulations”.
Amendment of regulation 8
8
1
Regulation 8 (no gain/no loss disposals) is amended as follows.
2
For paragraph (2) substitute —
2
Where this regulation applies, regulation 4 shall not apply to bring into account the net gain or net loss on the occasion of the no gain/no loss disposal but shall instead apply to bring that net gain or net loss into account on the first relevant disposal of the asset.
.
3
In paragraph (3) omit “(b)”.
Omission of regulation 9
9
Omit regulation 9 (cases where there is no disposal of the asset by virtue of section 116(10) of the 1992 Act).
Omission of regulation 10
10
Omit regulation 10 (cases where, but for section 116, section 127 of the 1992 Act would apply in relation to assets as regards which paragraph (2)(a), but not paragraph (2)(b), of regulation 8 has had effect).
Omission of regulation 11
11
Omit regulation 11 (cases where there is no disposal of the asset by virtue of section 127 of the 1992 Act).
Omission of regulation 12
12
Omit regulation 12 (cases where section 127 of the 1992 Act applies in relation to assets as regards which paragraph (2)(a), but not paragraph (2)(b), of regulation 8 has had effect).
Further provisions – cases within regulation 3(3)(a) or (b) of the principal Regulations
13
These Regulations shall not have effect in relation to a disposal of an asset where the circumstances prescribed by regulation 3(3)(a) or (b) of the principal Regulations are satisfied.
Further provisions – no gain/no loss disposals
14
1
This regulation applies in relation to an asset as regards which regulation 8(2)(a) of the principal Regulations has had effect in respect of a no gain/no loss disposal before 6 th April 2010 but the net gain or net loss accruing at the time of that disposal has not been brought into account as a chargeable gain or allowable loss in accordance with regulation 8(2)(b), 10(3) or 12(3).
This is subject to paragraph (4).
2
On the first disposal of the asset which is not a no gain/no loss disposal, the net gain or net loss referred to in paragraph (1) shall be brought into account in accordance with regulation 4 of the principal Regulations (as substituted by regulation 4 of these Regulations).
3
In paragraph (2) “a no gain/no loss disposal” has the meaning given in regulation 2(1) of the principal Regulations (as substituted by regulation 3(2) of these Regulations).
4
In a case to which this regulation applies, the company making the disposal of the asset may elect that these Regulations shall not apply.
5
An election under paragraph (4) must —
a
be made in writing to HMRC within 12 months of the date of the disposal referred to in paragraph (2),
b
identify the asset which is the subject of the disposal,
c
include a computation of the net gain or net loss, and
6
An election under paragraph 4 above is irrevocable.
Tony Cunningham
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
15th March 2010


text:
Citation and commencement
1
These Regulations may be cited as the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2010 and come into force on 1st January 2011.
Amendments to the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006
2
Amend the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 as follows.
3
1
In regulation 2(2) (interpretation: general) —
2
After the definition of “business” insert —
“ HMRC ” means Her Majesty’s Revenue and Customs
.
3
After the definition of “the Information Regulations” insert —
“the material date” means whichever of the following is applicable —
for a proposal notifiable under section 308(1) of FA 2004 , the relevant date (as defined in section 308(2) of FA 2004);
for arrangements notifiable under section 308(3) of FA 2004, the date the promoter first becomes aware of any transaction forming part of the notifiable arrangements; or
for arrangements notifiable under section 309 or 310 of FA 2004, the date the person enters into any transaction forming part of the notifiable arrangements.
.
4
Omit the definition of “lease”, “lessor” and “lessee””.
5
In the description of “plant or machinery lease” for “regulation 14” substitute “section 70K CAA 2001 ”.
4
Omit regulation 5(2)(d) (prescribed descriptions of arrangements).
5
For regulation 6 (description 1: confidentiality where promoter involved) substitute —
6
1
Arrangements are prescribed if —
a
any element of the arrangements (including the way in which the arrangements are structured) gives rise to the tax advantage expected to be obtained under the arrangements; and
b
it might reasonably be expected that a promoter would wish the way in which that element of those arrangements secures, or might secure, a tax advantage to be kept confidential from any other promoter at any time following the material date.
2
Arrangements are prescribed if the promoter would, but for the requirements of these Regulations, wish to keep the way in which the element of these arrangements that secures, or might secure, the tax advantage confidential from HMRC at any time following the material date, and a reason for doing so is to facilitate repeated or continued use of the same element, or substantially the same element, in the future.
3
In a case where —
a
by virtue of regulation 6 of the Promoters Regulations (persons not to be treated as promoters: legal professional privilege) , no person is to be treated as the promoter in relation to the arrangements; or
b
by virtue of section 309(1) of FA 2004 (duty of person dealing with promoter outside United Kingdom), a user of the arrangements has a duty to provide prescribed information,
for paragraph (2) substitute —
2
Arrangements are prescribed if the user of the arrangements wishes to keep the way in which the element that secures the tax advantage confidential from HMRC at any time following the material date.
.
6
1
Amend regulation 7 (description 2: confidentiality where no promoter involved) as follows.
2
For paragraph (d) substitute —
d
the user would, but for the requirements of these Regulations, wish to keep the way in which that element secures the advantage confidential from HMRC at any time following the material date; and
.
3
For paragraph (e) substitute —
e
a reason for the user’s wishing to keep the element confidential from HMRC is —
i
to facilitate repeated or continued use of the same element, or substantially the same element, in the future; or
ii
to reduce the risk of HMRC using that information to open an enquiry into any return or account which a person is required by or under any enactment to deliver to HMRC; or
iii
to reduce the risk of HMRC using that information to withhold payment of all or part of an amount claimed separately from a return under —
aa
section 261B of the Taxation of Chargeable Gains Act 1992 (treating trade loss etc as CGT loss) ; or
bb
Part 4 of the Income Tax Act 2007 (loss relief) .
.
7
1
Amend regulation 8 (description 3: premium fee) as follows.
2
In paragraph (1) for “to disclose information under” substitute “of”.
3
In paragraph (2)(b) after “advantage” insert “as a matter of law”.
8
Omit regulation 9 (description 4: off market terms) and the heading before it.
9
In regulation 11(2)(a) (arrangements excepted from description 5) omit “(see regulation 14)”.
10
In regulation 13(1)(a) (description 7: leasing arrangements) omit “(see regulation 14)”.
11
Omit regulation 14 (meaning of “plant or machinery lease”).
12
In regulation 15(5)(b) (the additional conditions) for “228F(5)” substitute “228A(2) ”.
13
At the end of regulation 17 (short-term leases) insert —
5
In this regulation “inception” has the meaning given by section 70YI CAA 2001 .
Angela Watkinson
Michael Fabricant
Two of the Lords Commissioners of Her Majesty’s Treasury
25th November 2010


text:
Citation
1
This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Malaysia) Order 2010.
Double taxation and international tax enforcement arrangements to have effect
2
It is declared that —
a
the arrangements specified in the Protocol set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Malaysia) Order 1997 , have been made with the Government of Malaysia;
b
the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of Malaysia and for the purpose of assisting international tax enforcement; and
c
it is expedient that those arrangements should have effect.
Judith Simpson
Clerk of the Privy Council


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Over the Counter) Regulations 2010 and come into force on 10th August 2010.
2
These Regulations have effect —
a
for the purposes of the charge to stamp duty, in relation to instruments executed on or after 10th August 2010;
b
for the purposes of the charge to stamp duty reserve tax —
i
in the case of agreements to transfer traded securities which are not conditional, in relation to agreements made on or after 10th August 2010;
ii
in the case of agreements to transfer traded securities which are conditional, in relation to agreements where the condition is satisfied on or after that date.
Interpretation
2
In these Regulations —
“clearing participant” means a member of LCH.Clearnet Limited who as such is permitted by the Rules of LCH.Clearnet Limited to clear transactions made over the counter for a traded security;
“client” means a person who gives instructions to a non-clearing firm for traded securities to be sold or transferred over the counter;
“nominee” means a person whose business is or includes holding traded securities as a nominee for LCH.Clearnet Limited acting in its capacity as a person providing clearing services in connection with a transaction made over the counter, or as a nominee for a clearing participant, non-clearing firm or client;
“non-clearing firm” means any person who uses a clearing participant for the purpose of clearing over the counter transactions in traded securities through LCH.Clearnet Limited;
“over the counter” means a transaction in traded securities made other than on a recognised investment exchange ;
“traded securities” means stocks and shares which are issued or raised by a body corporate but does not include stocks and shares issued or raised by a body corporate not incorporated in the United Kingdom unless —
the stocks and shares are registered in a register kept in the United Kingdom by or on behalf of the body corporate; or
in the case of shares, they are paired, within the meaning of section 99(6A) of the Finance Act 1986 , with shares issued by a body corporate incorporated in the United Kingdom.
Prescription of recognised clearing house
3
For the purposes of sections 116 and 117 of the Finance Act 1991 LCH.Clearnet Limited is prescribed as a recognised clearing house .
Prescribed circumstances for the purposes of sections 116 and 117
4
1
In the circumstances prescribed by paragraph (2) below, the charges to stamp duty and stamp duty reserve tax shall be treated as not arising.
2
The circumstances prescribed are where, in connection with a transaction made over the counter, conditions A, B and C are met.
3
Condition A is that traded securities are transferred, or agreed to be transferred, from —
a
a clearing participant or its nominee to another clearing participant or its nominee;
b
a non-clearing firm or its nominee or client to a clearing participant or its nominee;
c
a clearing participant or its nominee to LCH.Clearnet Limited or its nominee;
d
a person other than a clearing participant to LCH.Clearnet Limited or its nominee, as a result of a failure by a clearing participant to fulfil its obligations in respect of the transaction concerned to transfer traded securities to LCH.Clearnet Limited or its nominee; or
e
LCH.Clearnet Limited or its nominee to a clearing participant or its nominee.
4
Condition B is that the person to whom those securities are agreed to be transferred under any of the agreements specified in paragraph (3) above (“the relevant agreement”) is required on receipt of those securities to transfer traded securities under a matching agreement, to another person or, in the case of an agreement falling within paragraph 3(d), would have been so required if the failure referred to in that sub-paragraph had not occurred.
5
Condition C is that traded securities which are the subject of a relevant agreement shall be dealt with by a clearing participant, who is a party to the relevant agreement, in a separate designated account.
6
In this regulation —
a
“designated account” means an account designated by LCH.Clearnet Limited for a clearing participant, in connection with the traded securities concerned;
b
“matching agreement” means an agreement under which —
i
the traded securities agreed to be transferred are of the same kind as the traded securities agreed to be transferred under the relevant agreement; and
ii
the number and transfer price of the traded securities agreed to be transferred are in total identical to the number and transfer price of the traded securities agreed to be transferred under the relevant agreement.
Brooks Newmark
Michael Fabricant
Two of the Lords Commissioners of Her Majesty’s Treasury
15th July 2010


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the MFET Limited (Application of Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005) Order 2010 and shall come into force on 1st April 2010.
2
In this Order “MFET Limited” and “Eligible Person” have the meanings given in respectively section 731(7) and (8) of the Income Tax (Trading and Other Income) Act 2005 (treated as inserted by article 2(2)(b)).
Application of sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005
2
1
Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005 (periodical payments of personal injury damages etc. ) shall have effect with the following modifications in relation to payments made pursuant to a scheme or arrangement administered by MFET Limited to an Eligible Person.
2
In section 731 (periodical payments of personal injury damages) —
a
in subsection (2), the “or” at the end of paragraph (d) is treated as omitted and after paragraph (e) there is treated as inserted —
, or
f
a scheme or arrangement administered by MFET Limited, so far as it relates to payments to an Eligible Person.
;
b
after subsection (6) there is treated as inserted —
7
In this section “MFET Limited” means the company limited by guarantee of that name (company number 7121661).
8
In this section and sections 733 and 734 “Eligible Person” has the meaning given in the Articles of Association of MFET Limited which were adopted by special resolution passed on 5th March 2010.
.
3
In section 733(a) (persons entitled to exemptions for personal injury payments etc.) —
a
after “the person” there is treated as inserted “(“A”) who is an Eligible Person or who is”;
b
“(“A”)” is treated as omitted.
4
In section 734(1)(a) (payments from trusts for injured persons) after “who is” there is treated as inserted “an Eligible Person or who is”.
Frank Roy
Tony Cunningham
Two of the Lords Commissioners of Her Majesty’s Treasury
9th March 2010