text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Employer’s Contributions Re-imburse ment Regulations 1996 and shall come into force on 6th April 1996.
2
In these Regulations–
“benefit week” means a period of 7 days (including Sundays) ending on the week-day corresponding to the particular week-day specified in a written notice last given to a person by the Secretary of State for the purposes of claiming unemployment benefit;
“breaking period” means–
any period of not more than 12 consecutive weeks in respect of which a person is not entitled to a qualifying benefit; or
a period in respect of which a person is summoned to jury service;
“carer” means a person of the description specified in paragraph 4(1) of Schedule 1 to the Income Support Regulations ;
“contracted-out rate” means in relation to Class 1 contributions payable in respect of earnings paid to or for the benefit of an earner in contracted-out employment the percentages for the time being applying in section 41(1)(b) of the Pension Schemes Act 1993 for the calculation of the amount of those contributions;
“the Contributions Regulations ” means the Social Security (Contributions) Regulations 1979 ;
“deductions certificate” means a certificate obtained from the Secretary of State in accordance with regulation 7;
“earnings” is to be construed in accordance with section 3 of the Benefits Act;
“employee” means a person who is–
an employed earner within the meaning of section 2(1)(a) of the Benefits Act; or
treated as such under section 116 of the Benefits Act or by regulations made under section 2(2), 117, 119 or 120 of that Act; and
over the age of 16;
“employer” means a person who in relation to an employee is a secondary contributor within the meaning of section 7(1) of the Benefits Act or who is treated as such under section 116 of the Benefits Act or by regulations made under section 7(2), 117, 119 or 120 of the Benefits Act;
“the Income Support Regulations” means the Income Support (General) Regulations 1987 ;
“income tax period” has the meaning specified in Regulation 2(1) of Schedule 1 to the Contributions Regulations ;
“the Jobseekers Act ” means the Jobseekers Act 1995;
“lone parent” has the meaning specified in regulation 2(1) of the Income Support Regulations;
“mariner” has the meaning specified in regulation 86 of the Contributions Regulations;
“non-contracted-out rate” has the meaning specified in regulation 1(2) of the Contributions Regulations ;
“pensionable age” has the meaning given under the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995 ;
“qualifying benefit” means–
unemployment benefit;
in the case of a person–
who is treated as available for employment under regulation 9 of the Income Support Regulations ; or
to whom paragraph 1, 4 or 11 of Schedule 1 to the Income Support Regulations applies,
income support;
“training allowance” means an allowance (whether by way of periodical grants or otherwise) payable–
out of public funds by a Government department or by or on behalf of the Secretary of State for Education and Employment, Scottish Enterprise or Highlands and Islands Enterprise; and
to a person for his maintenance or in respect of a member of his family; and
for the period, or part of the period, during which he is following a course of training or instruction provided by, or in pursuance of arrangements made with, that department or approved by that department in relation to him or so provided or approved by or on behalf of the Secretary of State for Education and Employment, Scottish Enterprise or Highlands and Islands Enterprise,
but it does not include an allowance paid by any Government department to or in respect of a person by reason of the fact that he is following a course of full-time education, other than under arrangements made under section 2 of the Employment and Training Act 1973 , or is training as a teacher;
“tax week” has the meaning specified in section 122(1) of the Benefits Act;
“the Unemployment Regulations ” means the Social Security (Unemployment, Sickness and Invalidity Benefit) Regulations 1983 ;
“voyage period” has the meaning specified in regulation 86 of the Contributions Regulations;
“week” means a period of 7 consecutive days;
“year” except in regulation 5(4) means a period of 365 days or where that period includes 29th February, 366 days.
3
In these Regulations, unless the context otherwise requires, any reference–
a
to a numbered regulation is to the regulation in these Regulations bearing that number;
b
in a regulation to a numbered paragraph is to the paragraph in that regulation bearing that number;
c
in a paragraph to a lettered or numbered sub-paragraph is to the sub-paragraph in that paragraph bearing that letter or number.
4
For the purposes of regulations 8 and 9 “the Secretary of State” shall include a reference to the Commissioners of Inland Revenue acting on his behalf.
Circumstances in which a person is treated as entitled to a jobseeker’s allowance for a continuous period of 2 years immediately before his employment
2
1
Where this regulation applies, a person who would not otherwise satisfy the relevant condition shall be treated as satisfying that condition.
2
This regulation applies where a person would have satisfied the relevant condition had the reference to “two years” been a reference to a period of two years within the meaning of regulation 1(2).
3
This regulation applies where a person is entitled to a jobseeker’s allowance for periods (in this regulation referred to as jobseeker’s allowance periods) separated by breaking periods; and the jobseeker’s allowance periods excluding the intervening breaking periods form in aggregate a period of not less than two years.
4
This regulation applies where–
a
a person has any one or more jobseeker’s allowance periods; and
b
he is also entitled to a qualifying benefit for one or more other periods (the additional periods) throughout which he is a person of a specified description; and
c
the jobseeker’s allowance periods plus the additional periods, form a continuous period of not less than two years.
5
This regulation applies where, but for a breaking period occurring immediately after a jobseeker’s allowance period, or an additional period a person would have satisfied the relevant condition.
6
For the purposes of paragraph (4)(b) in determining whether a person has been entitled to a qualifying benefit for any period any benefit week on any day of which that person was entitled to unemployment benefit shall be treated as a period throughout which that person was entitled to a qualifying benefit.
7
For the purposes of paragraph (4)(b) a person is a person of a specified description if he is–
a
undergoing a course of training for which a training allowance is payable;
b
available or treated as available for employment under regulation 9 of the Income Support Regulations or under regulations made under section 25A(1)(a) of the Benefits Act ;
c
a carer; or
d
a lone parent.
8
For the purposes of paragraph (4)(c) in determining whether there has been a continuous period of not less than two years where a person has jobseeker’s allowance periods or additional periods separated by breaking periods, the jobseeker’s allowance periods and the additional periods shall be aggregated together and treated as a single period and the intervening breaking periods shall be excluded in the computation of that single period.
9
In this regulation “the relevant condition” means the condition in subsection (1) of section 27 of the Jobseekers Act.
Circumstances in which a person is to be treated as unemployed for a continuous period of 2 years immediately before his employment
3
1
Where this regulation applies, a person who would not otherwise satisfy the relevant condition shall be treated as satisfying that condition.
2
This regulation applies where a person would have satisfied the relevant condition had the reference to “two years” been a reference to a period of two years within the meaning of regulation 1(2).
3
This regulation applies where, but for a breaking period occurring immediately after the period of unemployment, a person would have satisfied the relevant condition.
4
This regulation applies where a person has periods of unemployment separated by breaking periods and those periods of unemployment excluding the intervening breaking periods form in aggregate a period of not less than two years.
5
This regulation applies where a person would have satisfied the relevant condition but for his engagement in employment which is not treated as remunerative work for the purposes of regulation 5(1) of the Income Support Regulations .
6
This regulation applies where–
a
a person would have satisfied the relevant condition but for his engagement in employment for any day; and
b
that day would not be excluded as a day of unemployment in relation to him by the application of regulation 7(1)(o) of the Unemployment Regulations .
7
In this regulation “the relevant condition” means the condition in subsection (2)(a) of section 27 of the Jobseekers Act.
Prescribed description of a person for the purposes of section 27(2)(c) of the Jobseekers Act
4
1
For the purposes of section 27(2)(c) of the Jobseekers Act a person falls within a prescribed description of person if–
a
he is in receipt of a qualifying benefit for a continuous period of not less than two years; and
b
continuously for the whole of that period he satisfied any one or more of the following conditions–
i
he is undergoing a course of training for which a training allowance is payable;
ii
he is available or treated as available for employment under regulation 9 of the Income Support Regulations or under regulations made under section 25A(1)(a) of the Benefits Act;
iii
he is a carer;
iv
he is a lone parent.
2
For the purposes of paragraph (1)(a) in determining whether a person has been entitled to a qualifying benefit for any period, any benefit week on any day of which that person was entitled to unemployment benefit shall be treated as a period throughout which he was entitled to a qualifying benefit.
3
For the purposes of paragraph (1) in determining whether there has been a continuous period of not less than two years, where a person has periods throughout which he is a qualifying person separated by breaking periods the periods throughout which the person is a qualifying person shall be aggregated together and treated as a single period and the intervening breaking periods shall be excluded in the computation of that single period.
4
In this regulation “qualifying person” means a person who is entitled to a qualifying benefit and is of a description specified in paragraph (1).
Deductions from employer’s contributions payments
5
1
An employer–
a
who employs a person who is a qualifying employee in relation to him for a continuous period of at least 13 weeks; and
b
who has obtained a deductions certificate, in accordance with regulation 7; and
c
who is liable to pay Class 1 contributions in respect of earnings paid to or for the benefit of that qualifying employee in the relevant period,
shall be entitled to deduct an amount determined in accordance with this regulation from his contributions payments.
2
The amount which an employer is entitled to deduct shall be where the Class 1 contributions specified in paragraph (1)(c) are payable–
a
at the contracted-out rate, an amount equal to the amount of secondary Class 1 contributions which would be payable by that employer in respect of the earnings paid in the relevant period were those contributions payable at the non-contracted- out rate;
b
at any other rate, an amount equal to the amount of secondary Class 1 contributions which would be payable by that employer in respect of the earnings paid in the relevant period.
3
For the purposes of determining an amount which an employer is entitled to deduct under paragraph (2) no account shall be taken of any earnings paid to or for the benefit of the qualifying employee after the relevant period.
4
In this regulation “the relevant period” means the period commencing with the first day of that qualifying employee’s employment with that employer and ending–
a
on the last day of such employment;
b
on the day the qualifying employee reaches pensionable age; or
c
in the following year on the day preceding the day corresponding to that first day of employment,
whichever shall first occur.
Deductions from employer’s contributions payments where a mariner’s earnings are paid for a voyage period
6
1
An employer–
a
who employs a person who is a qualifying employee in relation to him as a mariner for a continuous period of at least 13 weeks; and
b
who has obtained a deductions certificate in accordance with regulation 7; and
c
who is liable to pay Class 1 contributions in accordance with regulation 90 of the Contributions Regulations in respect of earnings paid to or for the benefit of that mariner for a voyage period commencing in the relevant period but ending after it,
shall be entitled to deduct an amount determined in accordance with this regulation from his contributions payments.
2
The amount which an employer is entitled to deduct shall be where the Class 1 contributions specified in paragraph (1)(c) are payable–
a
at the contracted-out rate, an amount equal to the amount of secondary Class 1 contributions which would be payable by that employer in respect of the earnings earned in the part of the voyage period falling within the relevant period were those contributions assessed at the non-contracted-out rate;
b
at any other rate, an amount equal to the amount of secondary Class 1 contributions which would be payable by that employer in respect of the earnings earned in the part of the voyage period falling within the relevant period.
3
For the purposes of determining an amount which an employer is entitled to deduct under paragraph (2) no account shall be taken of any earnings earned or treated as earned under regulation 90 of the Contributions Regulations in that part of the voyage period falling after the end of the relevant period.
4
In this regulation “the relevant period” has the same meaning as in regulation 5(4).
Deductions certificate
7
1
An application for a deductions certificate must be in writing and shall contain the particulars specified in paragraph (2).
2
For the purposes of paragraph (1) the particulars required are–
the name and address of the person employing the qualifying employee;
the name and national insurance number of the qualifying employee;
the date the qualifying employee’s employment with that person commenced.
3
An application for a deductions certificate must be made to the Secretary of State before the end of the period commencing with the first day of the qualifying employee’s employment with the employer and ending on the expiry of 52 weeks after that date.
4
The Secretary of State on receipt of an application from a person employing a qualifying employee shall issue a deductions certificate and shall certify on the deductions certificate that the person to whom it is issued is the employer entitled to make deductions in accordance with these Regulations.
5
Where an application is made after the period specified in paragraph (3) it may be accepted by the Secretary of State if the person applying for it proves that there was good cause for his failure to make the application within the period specified.
6
A deductions certificate remains at all times the property of the Secretary of State.
7
A person who has been issued with a deductions certificate shall be responsible for its custody.
8
A person to whom a deductions certificate has been issued shall, within 28 days of receiving a request from the Secretary of State to do so, return the certificate to the Secretary of State unless he has reasonable cause for not so doing.
9
Where a deductions certificate has been lost or destroyed the Secretary of State may, at his discretion, issue a duplicate.
Deductions from contributions payments
8
An employer who is entitled to deduct an amount determined in accordance with regulation 5 or 6 may do so by making one or more deductions from his contributions payments except where and insofar as —
a
those contributions payments are made more than six years after the end of the year in which he first became entitled to make the deduction;
b
that amount has been repaid to him by the Secretary of State;
c
he has made a request in writing under regulation 9 that an amount be paid to him and he has not received notification by the Secretary of State that the request is refused.
Payments to employers by the Secretary of State
9
1
If the amount an employer is or would otherwise be entitled to deduct under regulation 8 exceeds the amount of his contributions payments in respect of earnings paid in an income tax period the Secretary of State shall, if the employer requests him to do so in writing, pay the employer an amount equal to such excess.
2
If an employer is not liable to pay any contributions payments in an income tax period but would otherwise be entitled to deduct an amount under regulation 8 and the Secretary of State is satisfied that this is the case the Secretary of State shall, if the employer requests him to do so in writing, pay the employer such amount.
Qualifying employees with more than one employment
10
Where an employee is a qualifying employee in relation to more than one employer at the same time, the right to make deductions shall be confined to the employer–
a
with whom the qualifying employee’s employment began first; and
b
certified on the deductions certificate as the employer entitled to make the deductions.
Treatment of 2 or more employers as one
11
1
Where this regulation applies, the employers concerned are to be treated as one for the purposes of determining the amount which may be deducted in accordance with regulation 5 or 6.
2
This regulation applies where–
a
an employer is entitled to make deductions in accordance with these Regulations in relation to a qualifying employee; and
b
earnings paid to or for the benefit of that employee are for the purposes of determining the amount of Class 1 contributions payable aggregated by virtue of regulation 12(1)(a) of the Contributions Regulations .
Offences
12
1
A person who contravenes or fails to comply with the requirements of regulation 7(8) is guilty of an offence.
2
Subsection (7) of section 34 of the Jobseekers Act shall apply in relation to the original offence; and “the original offence” has the meaning given to it in that subsection.
Amendment of Schedule 1 to the Contributions Regulations
13
1
Schedule 1 to the Contributions Regulations (containing the provisions of the Income Tax (Employments) Regulations 1973 as they apply to earnings-related contributions and Class 1A contributions under the Social Security Act 1975) shall be amended in accordance with the following provisions of this regulation.
2
In Regulation 2(1)(interpretation) after the definition of “national insurance number” there shall be inserted the following definition–
“the Re-imbursement Regulations ” means the Employer’s Contributions Re-imburse ment Regulations 1996;.
3
In Regulation 26(2) (payment of earnings-related contributions by employer) at the end of the first paragraph there shall be added “and the Re-imbursement Regulations”.
4
In Regulation 26A(2) (payment of earnings-related contributions quarterly by employer) at the end of the first paragraph there shall be added “and the Re-imbursement Regulations”.
5
In Regulation 30 (return by employer at the end of year) –
a
in paragraph (1) after sub-paragraph (g) there shall be inserted the following sub-paragraph–
gg
the total amounts he is entitled to deduct under regulation 5 of the Re-imbursement Regulations; and
;
b
in paragraph (2) after sub-paragraph (g) there shall be inserted the following sub-paragraph–
gg
the total amount deducted under regulation 8 of the Re-imbursement Regulations in respect of all his qualifying employees in that year; and
.
6
In Regulation 30A (special return by employer at the end of voyage period) in paragraph (2) after sub-paragraph (i) there shall be added the following sub-paragraph–
j
the total amounts he is entitled to deduct under regulation 5 or 6 of the Re-imbursement Regulations in relation to each apportionment of emoluments.
.
Signed by authority of the Secretary of State for Social Security.
Oliver Heald
Parliamentary Under-Secretary of State,
Department of Social Security
1st February 1996


type: legislation

jurisdiction: UK

text:
1
This Order may be cited as the A501 Trunk Road (Marylebone Road/Nottingham Place, Westminster) (Temporary Prohibition of Traffic) Order 1996 and shall come into force on 29th April 1996.
2
This Order is made because the Traffic Director for London is satisfied that traffic in Marylebone Road, Westminster should be restricted because works are being or are proposed to be executed on or near that road.
3
During the period starting at 0800 hours on 29th April 1996 and ending when those works have been completed or at 0800 hours on 29th July 1996, whichever is the earlier, subject to the provisions of article 4 below, no person shall cause or permit any vehicle to enter or exit Marylebone Road from Nottingham Place.
4
1
The provisions of article 3 above shall apply only during such times and to such extent as may from time to time be indicated by traffic signs.
2
The provisions specified in article 3 above shall not apply in respect of —
i
any vehicle being used for the purpose of those works, or for fire brigade, ambulance or police purpose, or
ii
anything done with the permission or at the direction of a police constable in uniform or a traffic warden.
5
During the period specified in article 3 above, the provisions of the Westminster (Waiting and Loading Restriction) Order 1976 are hereby suspended so far as they relate to any roads or lengths of road specified in this Order.
Signed in accordance with a direction from the Secretary of State for Transport.
Derek Turner
Traffic Director for London
22nd April 1996


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the National Park Authorities (Levies) (England) Regulations 1996 and shall come into force on 28th November 1996.
2
In these Regulations —
“the 1988 Act ” means the Local Government Finance Act 1988;
“the 1992 Act ” means the Local Government Finance Act 1992 ;
“the 1995 Act ” means the Environment Act 1995;
“National Park authority” means the authority established for a National Park in England by article 3 of the National Park Authorities (England) Order 1996 ;
“relevant authority” means a local authority for a relevant principal area;
“relevant principal area” means any county or district the whole or any part of which is within the area of a National Park in England other than an area in respect of which the council for that area is for the time being excluded under paragraph 2(3) of Schedule 7 to the 1995 Act (local authority members) from the councils by whom the local authority members of the National Park authority for that National Park are to be appointed; and “Secretary of State” means the Secretary of State for the Environment.
Application
2
These Regulations apply in relation to any levy of a National Park authority in England to be issued to, or anticipated by, a relevant authority in respect of any financial year beginning on or after 1st April 1997.
Issue of levies
3
1
Subject to paragraph (2), a levy shall not be issued by a National Park authority before the Secretary of State has made a determination of the amount of grants which he proposes to make to that authority under section 72 of the 1995 Act (National Park grant) in respect of the financial year in relation to which that levy is to be issued.
2
Paragraph (1) shall not apply to a National Park authority where the Secretary of State has not made such a determination before 15th January in the financial year preceding the financial year in relation to which the levy is to be issued.
3
A levy shall be issued before 15th February in the financial year preceding the financial year in respect of which the levy is issued but shall not be invalid merely because it is issued on or after that date.
4
Paragraph (3) does not apply to a substituted levy issued in accordance with regulation 6.
Apportionment
4
1
Where agreement as to apportionment of the amount which is to be raised by the National Park authority in respect of any financial year by way of levies is entered into by all the relevant authorities before the relevant date, the National Park authority shall secure that the amount to be met by levies issued by it under these Regulations is borne by the relevant authorities in that agreed proportion.
2
Where the relevant authorities have not agreed before the relevant date the proportion of the amount of levies of a National Park authority to be borne by each of those authorities, the National Park authority shall secure that the amount to be met by levies issued by it under these Regulations is borne by the relevant authorities in the relevant proportion.
3
For the purposes of this regulation, the relevant proportion shall be determined as the proportion which the number of members appointed from each relevant authority bears to the total number of members of the National Park authority.
4
In this regulation “the relevant date” means 1st December in the financial year preceding the financial year in respect of which the levy is issued .
Maximum amount of levies
5
1
A National Park authority shall not raise by way of levies issued to any relevant authorities in respect of any financial year an amount in excess of the maximum amount.
2
In this regulation —
“maximum amount” means the amount calculated by applying the formula (A×⅓) where —
“A” is the amount of grants that the Secretary of State has proposed to make to that National Park authority under section 72 of the 1995 Act (National Park grant) in respect of the financial year to which the levy relates in determinations made before the issue of the levy; or
in the case where no such determinations have been made before 15th January in the financial year preceding the financial year in relation to which the levy is to be issued —
for the purposes of a levy issued in respect of the financial year beginning in 1997, “A” shall be taken to be the aggregate amount of supplementary grants determined before the said 15th January under section 7 of the Local Government Act 1974 (National Park Supplementary Grant) in respect of the National Park for the financial year beginning in 1996, increased or decreased in proportion to the difference between the retail prices index for September 1996 and the retail prices index for September 1995; and
for the purposes of a levy issued in respect of any subsequent financial year, “A” shall be taken to be the aggregate amount of grants determined before the said 15th January under section 72 of the 1995 Act (National Park grant) in respect of the National Park for the financial year preceding the financial year in relation to which the levy is to be issued, increased or decreased in proportion to the difference between the retail prices index for September of the financial year preceding that in respect of which the levy is to be issued and the retail prices index for the preceding September; and
“retail prices index” means the general index of retail prices (for all items) published by the Office for National Statistics or, if that index is not published for any month, any substituted index or index figures published by that Office.
Substituted levies
6
1
Subject to the following provisions of this regulation, a National Park authority which has issued a levy for a financial year under these Regulations (originally or by way of substitute) may issue a levy in substitution.
2
No levy may be issued in substitution if its amount would be greater than the amount of the levy for which it is substituted, except as provided for by paragraph (3) below.
3
The amount of any levy issued in substitution (“the new levy”) may be greater than the amount of that for which it is substituted (“the old levy”) if the old levy is quashed because of a failure to fulfil the requirements of section 71 of the 1995 Act (levies by National Park authorities) but, in a case where the old levy is quashed because of a failure to fulfil the requirements of regulation 4, only so far as the new levy is required to be increased to effect a proper apportionment.
4
The new levy shall be issued in accordance with these Regulations and in the term “A” in the definition of “maximum amount” in paragraph (2) of regulation 5, the reference to the levy shall be read as meaning the new levy.
5
Where a National Park authority issues a new levy anything paid to it by reference to the old levy shall be treated as paid by reference to the new levy.
6
If the amount of the old levy exceeds that of the new levy, the following shall apply as regards anything paid if it would not have been paid had the amount of the old levy been the same as the new levy —
a
it shall be repaid if the relevant authority by whom it was paid so requires;
b
in any other case it shall (as the National Park authority determines) either be repaid or be credited against any subsequent liability of the relevant authority in respect of any levy issued by the National Park authority.
Payment of levies
7
1
A relevant authority to which a levy is issued under these Regulations in respect of a financial year shall pay the amount of the levy to the National Park authority in that financial year —
a
at such times and in such instalments (if any) as may be agreed between the National Park authority and the relevant authority; or
b
in default of such agreement —
i
by four equal instalments payable on the first working day in May, July, October and January in that financial year (“the payment dates”), or
ii
if the levy is issued after 30th April in that financial year, by equal instalments payable on as many of the payment dates as remain after 30 days after the date of issue of the levy or, if only one payment date so remains, by a single payment on that payment date or, if no payment date so remains, by a single payment payable 30 days after the date of issue.
2
References in this regulation to payment of a levy are references to payment of a levy after the deduction of any amount credited against the liability of the relevant authority in respect of that levy in accordance with regulation 6(6)(b).
3
For the purposes of this regulation —
“working day” means any day which is not a Saturday, Sunday, Christmas Day, Good Friday or bank holiday in England; and
“bank holiday” means a day which is, or is to be observed as, a bank holiday or a holiday, under the Banking and Financial Dealings Act 1971 in England and Wales.
Interest on unpaid levies
8
1
Where any amount of a levy issued under these Regulations is not paid by the due date for payment as provided for in regulation 8, the relevant authority shall be liable to pay to the National Park authority interest, calculated in accordance with the following provisions of this regulation, on the amount which remains unpaid after the due date for payment.
2
Interest payable under paragraph (1) shall be simple interest calculated from day to day on the unpaid amount from the due date of payment until the date when the payment is made at a rate equivalent to 2 per cent. above the highest base rate quoted from time to time by any of the reference banks.
3
For the purposes of paragraph (2) above —
a
the reference banks are the seven largest institutions —
i
authorised by the Bank of England under the Banking Act 1987 ; and
ii
incorporated in and carrying on a deposit-taking business within the United Kingdom,
which quote a base rate in sterling, and
b
the size of an institution is to be determined by reference to its total consolidated gross assets denominated in sterling, as shown by its audited end-year accounts last published before the period for which interest is payable begins.
4
In this regulation —
a
“a deposit-taking business” has the meaning given in section 6 of the Banking Act 1987 (meaning of “deposit-taking business”) but subject to any order under section 7 of that Act (power to amend definitions); and
b
the reference to the consolidated gross assets of that institution is a reference to the gross assets of that institution together with any subsidiary (within the meaning of section 736 of the Companies Act 1985 (“subsidiary”, “holding company” and “wholly-owned subsidiary”)).
Anticipation of levies
9
1
In this regulation —
a
“authority” means a relevant authority; and
b
“relevant National Park authority”, in relation to an authority, means a National Park authority with power to issue a levy to that authority.
2
An authority making calculations in accordance with section 32 or 43 of the 1992 Act (calculation of budget requirement), originally or by way of substitute, for the financial year beginning on 1st April 1997 may anticipate a levy to be issued, in accordance with these Regulations, to it for that year by a relevant National Park authority in a case where such a levy has not been issued to it by the relevant National Park authority at the time when those calculations are made except that, in a case where the relevant National Park authority has not later than 29th December 1996 given notice in writing to the authority of its intention to issue a levy to the authority for that financial year, the authority shall anticipate such a levy.
3
An authority making calculations in accordance with that section 32 or 43, originally or by way of substitute, for any other financial year may anticipate a levy to be issued to it in accordance with these Regulations for that year by a relevant National Park authority in any case where —
a
such a levy has not been issued by the relevant National Park authority to the authority at the time when those calculations are made; and
b
the relevant National Park authority issued a levy to the authority for the preceding financial year.
4
Subject to paragraph (5) below, where pursuant to paragraph (2) or (3) above, an authority anticipates a levy to be issued by a relevant National Park authority for the year, the amount of the levy anticipated shall be equal to the authority’s estimate at the time the calculations (or last calculations) are made of the amount of the levy which it considers likely will be issued to it for the year by the relevant National Park authority; and in estimating that amount the authority shall have regard to “A”, the amount of grants calculated in accordance with regulation 5(2), in respect of that year.
5
Where a levy has previously been anticipated by the authority for the purposes of the calculations for a financial year, the amount of the levy which may be anticipated by the authority for the purposes of any substitute calculations for that year shall be equal to the amount previously anticipated.
6
Notwithstanding that an authority making calculations (originally or by way of substitute) for a financial year anticipated a levy to be issued in accordance with these Regulations to it by a relevant National Park authority —
a
where the relevant National Park authority issues such a levy to the authority, the authority shall pay to the relevant National Park authority a sum equal to the amount of the levy; and
b
where the relevant National Park authority does not issue such a levy to the authority, the authority shall not be liable to pay any sum to the relevant National Park authority only by virtue of having anticipated a levy from the relevant National Park authority.
Signed by authority of the Secretary of State for the Environment
David Curry
Minister of State,
Department of the Environment
6th November 1996


text:
Title and commencement
1
This Order may be cited as the Specified Bovine Material (No. 3) (Amendment) Order 1996 and shall come into force on 24th January 1997.
Amendment of the Specified Bovine Material (No. 3) Order 1996
2
1
In Article 2(1) of the Specified Bovine Material (No. 3) Order 1996 the definition of scheme animal shall be replaced by the following definition–
“scheme animal” means a bovine animal–
which has been slaughtered pursuant to the purchase scheme introduced under Commission Regulation ( EC ) No. 716/96 adopting exceptional support measures for the beef market in the United Kingdom; or
which, being an animal which has been exposed to bovine spongiform encephalopathy, the Minister has caused to be slaughtered under section 32(1) of the Animal Health Act 1981.
.
Angela Browning
Parliamentary Secretary Ministry of Agriculture, Fisheries and Food
16th December 1996
Lindsay
Parliamentary Under Secretary of State Scottish Office
16th December 1996
Signed by authority of the Secretary of State for Wales
Jonathan Grans
Parliamentary Under Secretary of State Welsh Office
17th December1996


text:
Citation and commencement
1
This Order may be cited as the North Durham Acute Hospitals National Health Service Trust (Establishment) Amendment Order 1996, and shall come into force on 6th April 1996.
Amendment of Establishment Order
2
In Article 3 of the North Durham Acute Hospitals National Health Service Trust (Establishment) Order 1993 (functions of the trust) —
a
in paragraph (1) for “section 5(1)(a)” there shall be substituted “section 5(1)(b)”; and
b
in paragraph (2) for “own and manage” there shall be substituted “provide and manage”.
Signed by authority of the Secretary of State for Health
John Horam
Parliamentary Under Secretary of State,
Department of Health
27th March 1996


text:
Title and commencement
1
This Order may be cited as the Environmentally Sensitive Areas (Dartmoor) Designation (Amendment) Order 1996 and shall come into force on 1st September 1996.
Amendment of the Environmentally Sensitive Areas (Dartmoor) Designation Order 1994
2
1
The Environmentally Sensitive Areas (Dartmoor) Designation Order 1994 shall be amended in accordance with the following paragraphs of this article.
2
In paragraph (1) of article 2 (interpretation) —
a
after the definition of “conservation plan” there shall be added the following definition —
“dry grass moorland” means an area of moorland with less than 10 per cent cover by dwarf shrub species and not more than 50 per cent cover by bracken;
; and
b
the definition of “managed woodland” shall be deleted.
3
In article 7 (rates of payment under agreement) —
a
in paragraph (1) —
i
in sub-paragraph (a), for “£12” there shall be substituted “£15”,
ii
in sub-paragraph (b), for “£25” there shall be substituted “£27”,
iii
in sub-paragraph (c), for “£30” there shall be substituted “£32”,
iv
in sub-paragraph (d), for “£32” there shall be substituted “£37”, and
v
in sub-paragraph (e), for “£40” there shall be substituted “£65”;
b
in the table in paragraph (3) —
i
for “£180” there shall be substituted “£150”, and
ii
for “£55” there shall be substituted “£78”;
c
paragraph (4) shall be deleted;
d
for paragraph (5), there shall be substituted the following —
5
Where an agreement includes the additional provisions specified in Schedule 6, the Minister shall make payments at the rate per annum of £2 for each 10 metres of stockproof hedges managed in accordance with the programme referred to in that Schedule, subject to a maximum of 200 metres of stockproof hedges so managed per hectare of eligible land per annum for the first 10 hectares of eligible land, and thereafter a maximum of 100 metres of stockproof hedges so managed per hectare of eligible land per annum.
5A
For the purposes of paragraph (5) above, “eligible land” means land which —
a
comprises or falls within land subject to the provisions of the agreement concerned;
b
is not Newtakes or moorland;
c
is enclosed by boundaries; and
d
contains, whether within itself, or as the whole or part of the boundaries by which it is enclosed, hedges.
e
for paragraph (6) there shall be substituted the following —
6
Where an agreement includes the additional provisions specified in Schedule 7, the Minister shall make payments at the rate per annum of £4 for each 0.25 metre of stone walls or banks subject to the agreement restored in accordance with the programme referred to in that Schedule, subject to a maximum of 1.5 metres of stone walls or banks so restored per hectare of eligible land per annum.
6A
For the purposes of paragraph (6) above, “eligible land” means land which —
a
comprises or falls within land subject to the provisions of the agreement concerned;
b
is not Newtakes or moorland;
c
is enclosed by boundaries; and
d
contains, whether within itself, or as the whole or part of the boundaries by which it is enclosed, stone walls or banks.
; and
f
for paragraph (7), there shall be substituted the following —
7
Where an agreement includes a conservation plan, the Minister shall also make payments in respect of operations included in the plan, subject to a maximum of £20,000 for that agreement..
4
In Schedule 1 (requirements to be included in agreement) —
a
for paragraph 1(1) there shall be substituted the following —
1
the farmer shall not use any part of it for the growing of arable crops, unless, on 31st December 1993, that part was used —
a
for the growing of arable crops; or
b
for ley grassland established after 31st December 1983.;
b
for paragraph 5(7), there shall be substituted the following —
7
the farmer shall —
a
within two years of the start of the agreement agree with the Minister a programme of any necessary burning or cutting of moorland vegetation; and
b
carry out that programme in accordance with the agreement;
c
in paragraph 5(8), after the phrase “0.225 livestock units (excluding ponies) per hectare” there shall be added the phrase “on moorland other than dry grass moorland and 0.36 livestock units (exluding ponies) per hectare on dry grass moorland”;
d
in paragraph 5(9), after the phrase “0.17 livestock units per hectare” there shall be added the phrase “on moorland other than dry grass moorland and 0.235 livestock units per hectare on dry grass moorland”; and
e
in paragraph 5(10), after the phrase “0.04 livestock units per hectare” there shall be added the phrase “without the Minister’s prior written agreement”.
5
In Schedule 4 (additional provisions relating to moorland) —
a
in paragraph (1), after the phrase “0.17 livestock units (excluding ponies) per hectare” there shall be added the phrase “on moorland other than dry grass moorland and 0.26 livestock units (excluding ponies) per hectare on dry grass moorland”, and
b
paragraph (3) there shall be substituted the following —
3
from 1st November in any year until the following 15th April inclusive the farmer shall not exceed —
a
a sheep stocking level of 0.08 livestock units per hectare; or
b
except with the prior written agreement of the Minister, a pony stocking level of:
i
0.08 livestock units per hectare on moorland other than dry grass moorland, and
ii
0.13 livestock units per hectare on dry grass moorland.
6
Schedule 5 (additional provisions relating to managed woodland) shall be deleted.
7
In Schedule 6 (additional provisions relating to hedge management) the phrase, “including laying” shall be deleted.
8
In Schedule 8 (conservation plan operations) —
a
in paragraph 4, after the word “planting” there shall be added the phrase, “laying, coppicing and gapping-up”, and
b
after paragraph 6, there shall be added the following paragraphs —
7
The creation and restoration of ponds.
8
The rebuilding of walls using traditional materials.
Saving
3
1
Paragraph (3)(a), (b), (d), (e) and (f) of article 2 of this Order shall not apply in respect of any annual payment to a farmer which relates wholly or in part to any period before 1st September 1996.
2
Paragraph (2)(b), (3)(c) and (6) of article 2 of this Order shall not apply in relation to any agreement made before the date of coming into force of this Order
Tony Baldry
Minister of State, Ministry of Agriculture, Fisheries and Food
7th August 1996
We consent,
Bowen Wells
Simon Burns
Two of the Lords Commissioners of Her Majesty’s Treasury
12th August 1996


text:
1
These Regulations may be cited as the Civil Aviation (Canadian Navigation Services) (Amendment) Regulations 1996 and shall come into force on 1st November 1996.
2
The Civil Aviation (Canadian Navigation Services) Regulations 1996 shall be amended as follows —
1
For regulation 2 there shall be substituted the following regulation —
2
—
1
In these Regulations —
“authorised person” means any constable or any person authorised by the CAA (whether by name or by class or description) either generally or in relation to a particular case or class of cases;
“Corporation” means NAV CANADA, a corporation incorporated in Canada on 26 May 1995 for purposes including the provision of air navigation services in Canada;
“international flight” means a flight to or from a place outside Canada;
“specified airspace” means the airspace of Canada and all airspace for which the Government of Canada has undertaken in pursuit of international arrangements the provision of air navigation services other than airspace within the Gander Oceanic Flight Information Region.
2
The expression “maximum total weight authorised” shall have the same meaning as in the Air Navigation ( No. 2) Order 1995 .
2
For regulation 4 there shall be substituted the following regulation —
4
1
The operator of an aircraft, wherever registered, shall pay to the CAA charges in respect of air navigation services either made available by or on behalf of the Canadian Minister of Transport or made available by the Corporation or a person acting under the authority of the Canadian Minister of National Defence as follows —
a
in respect of each flight in the course of which the aircraft makes use of such services within the Gander Oceanic Flight Information Region other than a flight described in sub-paragraph (c) of this paragraph, a charge of $71.60 Canadian;
b
in respect of each international flight other than a flight between Canada and the United States of America other than Hawaii in the course of which the aircraft makes use of radio frequencies to obtain such services by way of telecommunication services other than a flight described in sub-paragraph (c) of this paragraph, a charge of $53.68 Canadian;
c
in respect of each flight from or to an airport in Canada situated north of N6000 to or from an airport in Greenland in the course of which the aircraft makes use of one or more of the services described in sub-paragraphs (a) and (b) of this paragraph, a charge of 40 per cent of the charge specified in those sub-paragraphs for each of the services used;
d
subject to sub-paragraph (f) of this paragraph, in respect of each flight which crosses specified airspace without landing or taking off in Canada in the course of which the aircraft makes use of such services, a charge of $0.026142 Canadian multiplied by the flight distance in kilometres in the great circle distance between the point of entry into and the point of exit from the specified airspace as those points are determined from the flight plan communicated to the appropriate air traffic control unit in relation to each flight and multiplied by the square root of the maximum total weight authorised of the aircraft in metric tonnes;
e
sub-paragraphs (a), to (d) of this paragraph shall not apply to a flight by an aircraft in the service of a State which is not made for commercial purposes; and
f
sub-paragraph (d) of this paragraph shall not apply to a flight by an aircraft between any two points both of which are in the United States of America other than a flight to or from an airport in Alaska by aircraft the maximum total weight authorised of which is more than 200 metric tonnes and a flight to or from Hawaii.
2
The charges specified in sub-paragraphs (a) to (d) of paragraph (1) of this regulation shall be cumulative and shall apply whether or not in the course of the flight the aircraft flies within the United Kingdom or Canada.
3
If the amount of the charge payable under regulation 4(1) is not paid by the operator of the aircraft within 30 days of the date payment is demanded by the CAA, interest calculated in accordance with paragraph (4) below on the unpaid amount shall be paid from that day until the date when payment is made.
4
Interest payable under paragraph (3) shall be simple interest calculated from day to day at the rate of 10.28 per cent.
3
For regulation 15 there shall be substituted the following regulation —
15
1
The CAA shall remit to the Canadian Minister of Transport in respect of air navigation services made available by or on behalf of the Canadian Minister of Transport such sums as it may receive under these Regulations.
2
The CAA shall remit to the Corporation in respect of air navigation services made available by the Corporation or a person acting under the authority of the Canadian Minister of National Defence such sums as it may receive under these Regulations.
Signed by authority of the Secretary of State for Transport
Goschen
Parliamentary Under Secretary of State,
Department of Transport
24th September 1996
We consent to the making of these Regulations.
Patrick McLoughlin
Bowen Wells
Two of the Lords Commissioners of Her Majesty’s Treasury
1st October 1996


text:
Citation, commencement and extent
1
1
This order may be cited as the Housing Associations (Permissible Additional Purposes) (England and Wales) Order 1996 and shall come into force on 1st April 1996.
2
This Order extends to England and Wales only.
Amendment of section 4 of the Housing Associations Act 1985
2
1
Section 4 of the Housing Associations Act 1985 (eligibility of housing associations for registration) shall be amended in accordance with the following provisions of this article.
2
In subsection (3) —
a
after paragraph (f), there shall be inserted —
ff
in England and Wales, disposing of houses by way of sale at less than market value to residents of the association;
;
b
in sub-paragraph (i) of paragraph (g), the words “(other than houses held by or for the association)” shall be omitted; and
c
in sub-paragraph (ii) of that paragraph, the words “on land belonging to other persons” shall be omitted.
3
In subsection (5), in the definition of “assured percentage arrangements”, the words “(other than a house held at that time by or for the association)” shall be omitted.
Signed by authority of the Secretary of State
David Curry
Minister of State,
Department of the Environment
4th March 1996
William Hague
Secretary of State for Wales
4th March 1996


text:
Citation and commencement
1
These Regulations may be cited as the Community Charge and Council Tax (Administration and Enforcement) (Amendment) (Jobseeker’s Allowance) Regulations 1996 and shall come into force on 8th October 1996.
Relationship between remedies
2
In each of regulation 46(2)(b) of the Community Charges (Administration and Enforcement) Regulations 1989 , and regulation 52(2)(b) of the Council Tax (Administration and Enforcement) Regulations 1992 after the words ‘by way of income support’ there is added the words ‘or jobseeker’s allowance’.
Signed by authority of the Secretary of State for the Environment
Paul Beresford
Parliamentary Under-Secretary of State,
Department of the Environment
13th September 1996
Signed by authority of the Secretary of State for Wales
Gwilym Jones
Parliamentary Under-Secretary of State, Welsh Office
16th September 1996


text:
1
This Order may be cited as the Inheritance Tax (Indexation) Order 1996.
2
The amounts which, unless Parliament otherwise determines, will be treated by virtue of section 8 of the Inheritance Tax Act 1984 as specified in the Table in Schedule 1 to that Act in relation to chargeable transfers on or after 6th April 1997 are as follows —
TABLES OF RATES OF TAX
Portion of value Lower Limit Upper Limit Rate of tax Per cent. £ £
0 205,000 NIL 205,000 — 40
Bowen Wells
Michael Bates
Two of the Lords Commissioners of Her Majesty’s Treasury
26th November 1996


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Occupational Pension Schemes (Indexation) Regulations 1996 and shall come into force on 6th April 1997.
2
In these Regulations —
“the Act” means the Pensions Act 1995;
“appointed day” means the day appointed for the coming into force of section 51 of the Act for purposes other than authorising the making of these Regulations;
“indexation requirement” means the requirement under section 51(2) and (3) of the Act for certain occupational pension schemes to provide annual increases in the rate of pensions;
“pension scheme” means an occupational pension scheme, a personal pension scheme or a retirement benefits scheme approved under section 591 of the Income and Corporation Taxes Act 1988 ; and
“transfer credits” has the meaning given in section 124(1) of the Act.
Indexation of occupational pensions derived from the acceptance of transfer payments from pension schemes
2
1
Subject to paragraph (2) of this regulation, where a person’s accrued rights to a pension payable under an occupational pension scheme to which section 51 of the Act applies, or any part of them, derive from the allowance by the scheme of a transfer credit in respect of rights which were subject to the indexation requirement, or to the requirements of section 162 of the Act, in any pension scheme of which that person has previously been a member, subsections (2) and (3) of section 51 of the Act shall apply to such part of that pension as is attributable to those rights as if they were attributable to pensionable service or to payments in respect of employment on or after the appointed day.
2
Paragraph (1) of this regulation shall not apply in any case where a person’s accrued rights to a pension payable by an occupational pension scheme referred to in that paragraph, or any part of them, derive from rights which have, at any time prior to the allowance by such a scheme of a transfer credit in respect of them, been held in a personal pension scheme and which were not subject to the requirements of section 162 of the Act in that scheme.
Indexation of occupational pensions derived from the acceptance of payments from insurance policies or annuity contracts
3
Where a person’s accrued rights to a pension payable under an occupational pension scheme to which section 51 of the Act applies, or any part of them, derive from the acceptance by the scheme of a payment from a policy of insurance or annuity contract in respect of rights which were subject to the indexation requirement, or to the requirements of section 162 of the Act, in any pension scheme of which that person has previously been a member, subsections (2) and (3) of section 51 of the Act shall apply to such part of that pension as is attributable to those rights as if they were attributable to pensionable service or to payments in respect of employment on or after the appointed day.
Signed by authority of the Secretary of State for Social Security.
Oliver Heald
Parliamentary Under-Secretary of State,
Department of Social Security
26th June 1996


text:
Citation and commencement
1
These Regulations may be cited as the Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996 and shall come into force on the day after the day on which they are made.
Interpretation
2
In these Regulations “the 1994 Regulations ” means the Non-Domestic Rating (Chargeable Amounts) Regulations 1994 .
Amendment of the 1994 Regulations for 1997/8
3
Regulation 8 (appropriate fraction) of the 1994 Regulations is amended by the addition of the following paragraph:
7
As respects the financial year beginning in 1997, this regulation shall have effect as if —
a
in paragraph (2)(b), for “107.5” there were substituted “100”;
b
in paragraph (2)(c), for “105” there were substituted “100”;
c
at the end of paragraph (5) there were added:
but if the hereditament falls within the description in regulation 8(2)(b) or (c) or 8(4), the value of Q is 1.
.
.
Amendment of the 1994 Regulations for 1997/8, 1998/9 and 1999/2000
4
The 1994 Regulations are amended in accordance with the following regulations.
5
At the end of regulation 1(2) add —
“small hereditament” means —
a hereditament situated outside Greater London for which the rateable value shown in the list is less than £10,000, or
a hereditament situated in Greater London for which the rateable value shown in the list is less than £15,000;
“small hereditament factor” means the amount by which the non-domestic rating multiplier determined in accordance with Part I of Schedule 7 to the Act for the financial year beginning in 1997 exceeds that multiplier for the financial year beginning in 1996.
.
6
At the end of regulation 4 (notional chargeable amount) add the following paragraph:
7
As respects a financial year beginning in or after 1997, this regulation shall have effect as if, for paragraph (2)(b), there were substituted —
b
B is —
i
in a case where the rateable value shown in the list for the hereditament is as specified in regulation 8(2)(b) or (c) or (4), the non-domestic rating multiplier for the relevant year less the small hereditament factor, or
ii
in any other case, the non-domestic rating multiplier for the relevant year.
.
.
7
At the end of regulation 11 (change in rateable value after 1 April 1995) add the following paragraph:
7
As respects a financial year beginning in or after 1997, this regulation shall have effect as if for paragraph (5)(a), there were substituted —
a
B is —
i
in a case where, for the day, the hereditament is a small hereditament, the non-domestic rating multiplier for the relevant year in which the day falls less the small hereditament factor, or
ii
in any other case, the non-domestic rating multiplier for the relevant year in which the day falls.
.
.
8
In regulation 24(3)(a) (central list hereditaments: application of the Regulations) for “falls” substitute “fell”.
9
At the end of paragraph 3 of Schedule 1 (altered hereditament: notional chargeable amount) add the following sub-paragraph:
3
As respects a financial year beginning in or after 1997, this paragraph shall have effect as if, for sub-paragraph (2)(b), there were substituted —
b
B is —
i
in a case where, for the day for which it is shown for the first time in the list following its alteration, the hereditament is a small hereditament, the non-domestic rating multiplier for the relevant year less the small hereditament factor, or
ii
in any other case, the non-domestic rating multiplier for the relevant year.
.
.
10
At the end of paragraph 7 of Schedule 2 (splits and mergers: change in value of new hereditament) add the following sub-paragraph:
6
As respects a financial year beginning in or after 1997, this paragraph shall have effect as if, for paragraph (a) of sub-paragraph (5), there were substituted —
a
B is —
i
in a case where, for the day, the new hereditament is a small hereditament, the non-domestic rating multiplier for the relevant year in which the creation day falls less the small hereditament factor, or where the small hereditament is situated in the area of a special authority, the non-domestic rating multiplier of the special authority for the relevant year less the small hereditament factor;
or
ii
in any other case, the non-domestic rating multiplier for that relevant year or, where the hereditament is situated in the area of a special authority, the non-domestic rating multiplier of the special authority for that relevant year.
.
.
11
At the end of paragraph 8 of Schedule 2 (splits and mergers: notional chargeable amount for new hereditament) add the following sub-paragraph —
4
As respects a financial year beginning in or after 1997, this paragraph shall have effect as if, for paragraph (b) of sub-paragraph (3), there were substituted —
b
B is —
i
in a case where, for the creation day, the new hereditament is a small hereditament, the non-domestic rating multiplier for the relevant year less the small hereditament factor; or
ii
in any other case, the non-domestic rating multiplier for the relevant year.
.
.
12
At the end of paragraph 1 of Schedule 2A (splits and mergers — certified values: notional chargeable amount) add the following sub-paragraph —
3
As respects a financial year beginning in or after 1997, this paragraph shall have effect as if, for the definition of B, there were substituted —
B is —
in a case where, for the creation day, the new hereditament is a small hereditament, the non-domestic rating multiplier for the relevant year less the small hereditament factor, or
in any other case, the non-domestic rating multiplier for the relevant year.
.
.
13
After regulation 36, add the following new Part —
PART VII
CHARGEABLE AMOUNTS FOR SMALL HEREDITAMENTS SHOWN IN THE LOCAL LIST
37
Regulation 38 or 39 applies in relation to a small hereditament for a day falling within the relevant period for which Parts II or III of these Regulations do not apply for finding the chargeable amount.
38
The chargeable amount for a small hereditament to which this regulation applies as respects any day falling in the financial year beginning in 1997 shall be calculated in accordance with sections 43 to 45 of the 1988 Act as if for subsections (4) and (5) of section 44 there were substituted —
4
Subject to subsection (5) below, B is the non-domestic rating multiplier for the financial year beginning in 1996.
5
Where the hereditament is situated in the area of a special authority, B is the authority’s non-domestic rating multiplier for the financial year beginning in 1997 less the small hereditament factor.
.
39
The chargeable amount for a small hereditament to which this regulation applies as respects a day falling within the financial year beginning in 1998 or 1999 shall be calculated in accordance with sections 43 to 45 of the 1988 Act as if for subsections (4) and (5) of section 44 there were substituted —
4
Subject to subsection (5) below, B is the non-domestic rating multiplier for the financial year less the small hereditament factor.
5
Where the billing authority is a special authority, B is the authority’s non-domestic rating multiplier for the financial year less the small hereditament factor.
.
.
Signed by authority of the Secretary of State for the Environment
James Clappison
Parliamentary Under Secretary of State,
Department of the Environment
18th December 1996
Signed by authority of the Secretary of State for Wales
Gwilyn Jones
Parliamentary Under Secretary of State,
Welsh Office
19th December 1996


text:
Citation and commencement
1
These Regulations may be cited as the Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996 and shall come into force on 28th May 1996.
Interpretation
2
In these Regulations “the principal Regulations ” means the Income Tax (Manufactured Overseas Dividends) Regulations 1993 and “regulation” means a regulation of the principal Regulations.
Amendments to the principal Regulations
3
In regulation 2 —
a
the definition of “approved manufactured overseas dividend” shall be omitted;
b
in the definition of “approved United Kingdom collecting agent” —
i
after the words “a person who is” there shall be inserted “a collecting agent for the purposes of Chapter VIIA of Part IV of the Taxes Act and who is”;
ii
for the words from “, as part of” to the end there shall be substituted “is approved by the Board for the purposes of these Regulations”;
c
in the definition of “approved United Kingdom intermediary” for the words from “an approved intermediary” to the end there shall be substituted “approved as an intermediary by the Board for the purposes of these Regulations”;
d
the definition of “unapproved manufactured payment” shall be omitted.
4
In regulations 4, 5 and 7 —
a
for the words “an approved manufactured overseas dividend”, wherever occurring, there shall be substituted “a manufactured overseas dividend”;
b
for the words “the approved manufactured overseas dividend”, wherever occurring, there shall be substituted “the manufactured overseas dividend”.
5
Regulation 9(2)(c) and the word “and” immediately following it shall be omitted.
6
In regulation 11 —
a
in paragraphs (1)(d) and (2)(a)(i) and (c), the word “approved” immediately before “manufactured overseas dividends” shall be omitted;
b
paragraph (2)(a) (ii) shall be omitted.
7
In regulation 12 —
a
in paragraph (1) —
i
in sub-paragraph (a) for “(a), (b), (c), or (d)” there shall be substituted “(b) or (c)”;
ii
in sub-paragraph (b) for the words from “subsection (2)” to “17(1)” there shall be substituted “Chapter VIIA of Part IV”;
iii
sub-paragraph (c) and the word “and” immediately preceding it shall be omitted;
b
in paragraph (2) —
i
in sub-paragraph (a) for the words from “subsection (2)” to “may be” there shall be substituted “Chapter VIIA of Part IV of the Taxes Act”;
ii
for sub-paragraph (b) there shall be substituted the following sub-paragraph —
b
the provisions of that Chapter relating to collecting agents shall apply in relation to amounts falling to be deducted under sub-paragraph (a) as if references in that Chapter to relevant dividends, or the proceeds of sale or other realisation of coupons for relevant dividends, included references to manufactured overseas dividends to which this regulation applies or, as the case may be, the proceeds of sale or other realisation of manufactured overseas dividends to which this regulation applies.
8
In regulation 13 —
a
in paragraph (1)(a) for the words from “subsection (2)” to “17(1)” there shall be substituted “Chapter VIIA of Part IV”;
b
in paragraph (2) —
i
in sub-paragraph (a) for the words from “subsection (2)” to “may be” there shall be substituted “Chapter VIIA of Part IV of the Taxes Act”;
ii
for sub-paragraph (b) there shall be substituted the following sub-paragraph —
b
subject to paragraph (3), the provisions of that Chapter relating to collecting agents shall apply in relation to amounts falling to be deducted under sub-paragraph (a) as if the modifications to that Chapter specified in regulation 12(2)(b) also had effect in relation to manufactured overseas dividends to which this regulation applies.
9
For regulation 16 there shall be substituted the following regulation —
Modifications of section 21 of the Management Act in relation to overseas dividend manufacturers
16
Section 21 of the Management Act shall apply in relation to an overseas dividend manufacturer as it applies to a market maker within the meaning of that section and shall have effect as if —
a
references to “market maker” in subsections (1), (2), (4) and (5) included references to an overseas dividend manufacturer, and
b
in subsection (1) the words from “whose” to the end were omitted.
Simon Burns
Michael Bates
Two of the Lords Commissioners of Her Majesty’s Treasury
7th May 1996


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Local Government Pension Scheme (Environment Agency) Regulations 1996 and shall come into force on 1st April 1996.
2
In these Regulations: —
“the Active Fund ” means the fund established by the National Rivers Authority on 7th July 1989 under the provisions of the Local Government Superannuation (Water) Regulations 1989 ;
“the Closed Fund ” means the pension fund vested in the National Rivers Authority by virtue of regulation 2(2)(a) of the Local Government Superannuation (Water) Regulations 1989 to which the pension fund vested in the National Rivers Authority by virtue of regulation 2(2)(b) of those Regulations was transferred under the Local Government Superannuation (National Rivers Authority) Regulations 1993 ;
“the Environment Agency” has the same meaning as in the Environment Act 1995 ;
“the principal Regulations ” means the Local Government Pension Scheme Regulations 1995 and, unless the context otherwise requires, expressions which are also used in the principal Regulations have the same meaning as they have in these Regulations.
The Environment Agency
2
1
On the transfer of functions of the National Rivers Authority to the Environment Agency under section 2(1) of the Environment Act 1995, the Active Fund and the Closed Fund, together with all rights and liabilities in respect of them, shall vest in the Environment Agency which shall maintain them for the purposes of the principal Regulations.
2
Where the National Rivers Authority would have become liable, or would have been empowered, on the happening of an event, to make a payment out of the Active Fund or the Closed Fund or to take any other action as administering authority in respect of any person who has ceased to participate in the benefits of either of the Active Fund or the Closed Fund before 1st April 1996, then, on the happening of that event, such payment shall or, as the case may be, may be made by the Environment Agency out of the Active Fund or the Closed Fund as appropriate or such action shall or, as the case may be, may be taken by the Environment Agency.
Modification of Part L of the principal Regulations
3
Regulation L21(3) of and Part I of Schedule B1 to the principal Regulations are amended by substituting for the words “National Rivers Authority” in each place where they occur the words “Environment Agency”.
Definitions
4
Schedule A1 to the principal Regulations is amended by inserting after the item “Enactment” the following —
“Environment Agency” has the same meaning as in the Environment Act 1995;
.
Modification in special circumstances
5
Schedule M2 to the principal Regulations is amended by adding the following —
Former employees of HM Inspectorate of Pollution and Department of the Environment
9
1
This paragraph applies to a person who
a
is in employment with the Environment Agency and is a member of the Scheme;
b
immediately before that employment was employed in the civil service of the State and was a member of or eligible to be a member of the Principal Civil Service Pension Scheme; and
c
transferred to the employment of the Environment Agency either —
i
on 1st April 1996 as a consequence of the transfer under the Environment Act 1995 of functions which on that date became functions of the Environment Agency; or
ii
as a consequence of a transfer to the Environment Agency of the undertaking in which he was employed to which transfer the Transfer of Undertakings (Protection of Employment) Regulations 1981 apply.
2
In their application to a person to whom this paragraph applies, these Regulations have effect subject to the modifications in sub-paragraphs (3) and (4).
3
In regulation D9(1) delete the words “(reduced in accordance with regulation D13)” in sub-paragraph (a) and the words “(so reduced)” in sub-paragraph (b).
4
Delete regulation D13.
5
In relation to a person to whom this paragraph applies and who —
a
if a man, had service which under the PCSPS Rules was reckonable service prior to 1st June 1972; or
b
if a woman, had service which under the PCSPS Rules was reckonable service prior to 1st June 1972 or after 31st May 1972 but before 6th April 1988, the provisions of Part II of Schedule D2 and regulation E5 shall apply as if —
i
references to periods of membership included references to that reckonable service and regulation K14(2) shall not apply; and
ii
the reference to payment under regulation C13 which has been or is to be treated as having been completed included a reference to any contribution paid or treated as paid under the PSCPS Rules which would have reduced the potential lump sum contribution under rule 4.18 of the PCSPS Rules in the case of a man or rule 4.23c in the case of a woman.
6
Even in a case where a transfer value is not paid to the Environment Agency as the funding authority under regulation K13 in relation to a person to whom this paragraph applies —
a
that person shall for the purposes of —
i
regulation D7(2) (entitlement to additional period under Schedule D3 in cases of early retirement on grounds of ill-health ) and
ii
regulation D8(1) (entitlement to ill-health retirement grants)
be entitled to count as a period to which Part II of Schedule B6 applies the period which he would have been entitled to count under regulation K14(1)(b) if a transfer value had been accepted under regulation K13 in relation to him and his accrued rights under the Principal Civil Service Pension Scheme; and
b
the additional period in relation to him referred to in regulation D7(2) shall be a period equal to A – B where —
i
A is a period calculated as mentioned in paragraph 2 of Schedule D3, but on the assumption that his relevant period of membership includes the period which he would have been entitled to count as a period of membership under regulation K14(1)(a) if a transfer value had been accepted under regulation K13 in relation to him (“the PCSPS period”), and
ii
B is the PCSPS period.
7
Where the Environment Agency is paying, in recognition of the difference between the contribution rates of members of the Principal Civil Service Pension Scheme and members of the Scheme, a supplement to a person to whom this paragraph applies the amount of the supplement shall not be included in pensionable remuneration for the purposes of regulation D1.
8
If a person to whom this paragraph applies ceases to hold a local government employment and —
a
has a statutory pension entitlement,
b
has attained the age of 50, and
c
satisfies the conditions mentioned in sub-paragraph (9),
he is entitled —
i
to a standard retirement pension (reduced in accordance with sub-paragraph (10), and
ii
a standard retirement grant (so reduced)
which are payable to him immediately on his ceasing to hold that employment.
9
The conditions mentioned in sub-paragraph (8)(c) are —
a
that there has been no disqualifying break in service, and
b
The Environment Agency consents in writing to the payment of benefits referred to in sub-paragraph (8)(i) and (ii).
10
Subject to regulation D17, his standard retirement pension and standard retirement grant, calculated in accordance with regulation D2 and Schedule D2, are reduced by the appropriate percentage for the member’s pension advancement period.
11
In sub-paragraph (10) —
a
“the member’s pension advancement period” means the period remaining from the date from which the benefits become payable to the date of his 60th birthday; and
b
“the appropriate percentage” means the percentage shown in tables produced from time to time by the Government Actuary for the purpose of calculating the reduction in a member’s pension under sub-paragraph (10).
12
Any person to whom this paragraph applies who has entered into a contract under the PSCPS Rules to purchase an additional period of membership under the Principal Civil Service Pension Scheme shall be entitled for so long as there is no disqualifying break of service to continue to make additional periodic payments as if they were made pursuant to an election made under regulation C9 of these Regulations and in respect of the same additional period of membership and in the same amount as required under the Principal Civil Service Pension Scheme and regulation C11 shall not apply.
13
A person to whom this paragraph applies who has elected under the Principal Civil Service Pension Scheme to pay contributions to an additional voluntary contributions scheme may continue to make voluntary contributions on the same terms as if the payment of contributions was made under regulation C24 of these Regulations and by notice under paragraph 1(1) of Schedule C4.
14
The provisions of Schedule C4, where applicable, shall have effect in relation to contributions payable under an additional voluntary contributions scheme referred to in sub-paragraph (13) as if references in that schedule to contributions under regulation C24 and notice under paragraph 1(1) (except the reference in paragraph 18 to a fresh election under regulation C24 by notice under paragraph 1 in relation to his new employment) were references to contributions to that additional voluntary contributions scheme and notice given to contribute to that scheme.
15
These Regulations —
a
shall have effect in relation to a person to whom this paragraph applies as if they conferred on him rights relating to service overseas corresponding with those which he would have enjoyed if he had remained subject to the PSCPS Rules, and
b
shall continue so to have effect so long as the person is employed without a disqualifying break of service.
16
Part I of Schedule D5 shall not apply to a person where the new employment referred to in paragraph 1(1) of that Schedule is entered into in the circumstances set out in sub-paragraph (1) of this paragraph.
17
For the purposes of this paragraph —
a
“the Principal Civil Service Pension Scheme” means the scheme made under section 1 of the Superannuation Act 1972 and referred to as such in section 2(10) of that Act; and
b
“the PSCPS Rules” means the rules constituting the Principal Civil Service Pension Scheme.
.
Calculation of transfer value
6
1
Where a person to whom paragraph 9 of Schedule M2 of the principal Regulations (as added by these Regulations) applies gives written notice to the Environment Agency within 12 months of becoming a member that he wishes them to accept a transfer value in respect of all his accrued rights from the Principal Civil Service Pension Scheme, the transfer value in respect of those rights shall be calculated in accordance with paragraph (2) and the provisions of paragraph (3) shall apply in relation to that person to the exclusion of regulation K16 of the principal Regulations.
2
The transfer value shall be such amount as shall be agreed between the Government Actuary and the actuary to the Active Fund maintained by the Environment Agency and shall be adjusted to take account of any period between the date the person becomes a member of the Scheme and the date of actual payment of the transfer value as those actuaries shall agree.
3
The period which shall be counted under regulation K14(1)(a) of the principal Regulations in relation to the person shall be equal to the actual length of his reckonable service under the Principal Civil Service Pension Scheme and the provisions of regulation K14(1)(a) shall be modified accordingly in relation to him.
Change of local government employment and fund authority: interfund adjustments.
7
1
This regulation applies where —
a
a person ceases to be employed by a body which is a waste regulation authority in England or Wales (within the meaning given to that expression by section 56 of the Environment Act 1995) on the transfer under paragraph (a)(ii) or (b)(ii) of section 3(1) of that Act of its property, rights and liabilities to the Environment Agency (“the previous employment”) and is thereupon employed by the Environment Agency (“the new employment”), and
b
he is a member of the Scheme in his new employment and is entitled to count in relation to that employment any period of membership which he was entitled to count in his previous employment.
2
Where this regulation applies, the body maintaining the pension fund to which the person was a contributor immediately before he ceased to be employed in his previous employment (“the previous fund authority”) shall pay out of that pension fund (“the transferring fund”) to the Environment Agency for the credit of the Active Fund an amount calculated in accordance with paragraph (3) of this regulation (“the agreed amount”) and regulation K21 of the principal Regulations shall not apply.
3
The actuaries to the transferring fund and the Active Fund shall determine the agreed amount and as soon as reasonably practicable after the determination, the previous fund authority shall pay the agreed amount to the Environment Agency.
4
If the actuaries are unable to agree the determination of the agreed amount within twelve months of the date of the transfer of the persons to whom this regulation applies from the transferring fund to the Active Fund, then an actuary appointed by the Secretary of State shall make such determination.
5
Where —
a
a discretionary power exercisable by the employing body in the previous employment (“the former employing authority”) under the principal Regulations becomes exercisable by the Environment Agency in relation to a person in consequence of a transfer referred to in paragraph (1)(a), and
b
it was the practice of the former employing authority to exercise that power in a way which was beneficial to employees
the Environment Agency shall exercise the power in a way which is not less beneficial than the general character of that practice.
Valuations and rates of contributions and adjustments
8
1
As soon as is practicable after the coming into force of these Regulations, the Environment Agency shall obtain from an actuary a certificate specifying the matters referred to in regulation L11(1) of the principal Regulations (actuary’s certificates) for each of the years, or, if appropriate, part of a year, ending on 31st March in the relevant period.
2
The certificate shall be in respect of the Active Fund.
3
The certificate obtained under this regulation, and the matters specified in it, shall be deemed for the purposes of regulation L12 of the principal Regulations (employer’s contributions) to have been obtained and specified under regulation L11(1) of the principal Regulations.
4
The certificate obtained under this regulation may be reviewed by the actuary to the Active Fund and the rate of the employer’s contribution may be adjusted for any part of the relevant period in such manner as the actuary shall decide.
5
In this regulation “relevant period” means the period beginning on 1st April 1996 and ending on 31st March 1999.
Signed by authority of the Secretary of State
Paul Beresford
Parliamentary Under Secretary of State
Department of the Environment
11th March 1996