text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Tax Avoidance Schemes (Information) Regulations 2004 and shall come into force on 1st August 2004.
2
These Regulations do not have effect in respect of proposals or arrangements (as the case may be) which are notifiable by virtue of any of the provisions of Part 2 of the Schedule to the Arrangements Regulations —
a
for the purposes of section 308(1), if the relevant date in relation to a proposal falls before 22nd June 2004;
b
for the purposes of section 308(3), if the date on which the promoter first becomes aware of any transaction forming part of arrangements falls before that date;
c
for the purposes of sections 309 and 310, if the date on which any transaction forming part of arrangements is entered into falls before that date.
Interpretation
2
In the Regulations —
“ the Act ” means the Finance Act 2004, and a reference to a numbered section (without more) is a reference to the section of the Act which is so numbered;
“the Arrangements Regulations” means the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004 ;
“corporation tax” shall be construed in accordance with section 318(1);
“employment” has the same meaning as it has for the purposes of the employment income Parts of the Income Tax (Earnings and Pensions) Act 2003 (see section 4 of that Act) and includes offices to which the provisions of those Parts that are expressed to apply to employments apply equally (see section 5 of that Act); and “employee” and “employer” have corresponding meanings;
“notifiable arrangements” has the meaning given by section 306(1);
“notifiable proposal” has the meaning given by section 306(2);
“promoter” has the meaning given by section 307;
“the prescribed taxes” means capital gains tax, corporation tax and income tax;
“the relevant date” has the meaning given by section 308(2).
Prescribed information in respect of notifiable proposals and arrangements
3
1
The information which must be provided to the Board by a promoter under section 308(1) in respect of a notifiable proposal is sufficient information as might reasonably be expected to enable an officer of the Board to comprehend the manner in which the proposal is intended to operate, including —
a
the promoter’s name and address;
b
details of the provision of the Arrangements Regulations by virtue of which the proposal is notifiable;
c
a summary of the proposal and the name (if any) by which it is known;
d
information explaining each element of the proposed arrangements (including the way in which they are structured) from which the tax advantage expected to be obtained under those arrangements arises; and
e
the statutory provisions, relating to any of the prescribed taxes, on which that tax advantage is based.
2
The information which must be provided to the Board by a promoter under section 308(3) in respect of notifiable arrangements is sufficient information as might reasonably be expected to enable an officer of the Board to comprehend the manner in which the arrangements are intended to operate, including —
a
the promoter’s name and address;
b
details of the provision of the Arrangements Regulations by virtue of which the arrangements are notifiable;
c
a summary of the arrangements and the name (if any) by which they are known;
d
information explaining each element of the arrangements (including the way in which they are structured) from which the tax advantage expected to be obtained under the arrangements arises; and
e
the statutory provisions, relating to any of the prescribed taxes, on which that tax advantage is based.
3
The information which must be provided to the Board by a client under section 309 (duty of person dealing with promoter outside the United Kingdom) in respect of notifiable arrangements is sufficient information as might reasonably be expected to enable an officer of the Board to comprehend the manner in which the arrangements are intended to operate, including —
a
the client’s name and address;
b
the name and address of the promoter;
c
details of the provision of the Arrangements Regulations by virtue of which the arrangements are notifiable;
d
a summary of the arrangements, and the name (if any) by which they are known;
e
information explaining each element of the arrangements (including the way in which they are structured) from which the tax advantage expected to be obtained under the arrangements arises; and
f
the statutory provisions, relating to any of the prescribed taxes, on which that tax advantage is based.
4
The information which must be provided to the Board by a person obliged to do so by section 310 (duty of parties to notifiable arrangements not involving promoter) is sufficient information as might reasonably be expected to enable an officer of the Board to comprehend the manner in which the arrangements of which that transaction forms part are intended to operate, including —
a
the name and address of the person entering into the transaction;
b
details of the provision of the Arrangements Regulations by virtue of which the arrangements are notifiable;
c
a summary of the arrangements and the name (if any) by which they are known;
d
information explaining each element of the arrangements (including the way in which they are structured) from which the tax advantage expected to be obtained under the arrangements arises; and
e
the statutory provisions, relating to any of the prescribed taxes, on which that tax advantage is based.
Time for providing information under section 308, 309 or 310
4
1
The period or time (as the case may be) within which the prescribed information under section 308, 309 or 310 must be provided to the Board is found in accordance with the following paragraphs of this regulation.
2
In the case of a notification under section 308(1), the prescribed period is the period of 5 days beginning with the day after the relevant date.
3
In the case of a notification under section 308(3), the prescribed period is the period of 5 days beginning with the day after that on which the promoter first becomes aware of any transaction forming part of arrangements to which that subsection applies.
4
In the case of a notification under section 309(1), the prescribed period is the period of 5 days beginning with the day after that on which the client enters into the first transaction forming part of notifiable arrangements to which that subsection applies.
5
In the case of a notification under section 310 the prescribed time is any time during the period —
a
beginning with the day after that on which the person enters into the first transaction forming part of the notifiable arrangements; and
b
ending with the latest time at which he would first have had to provide the Board with information under section 313 in accordance with regulation 8.
6
In reckoning any period under this regulation or regulation 5 any day which is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 shall be disregarded.
7
Where paragraph (2), (3) or (4) applies, if the prescribed period referred to in that paragraph would otherwise end before 30th September 2004, it shall instead end upon that date.
8
This regulation is subject to regulations 5 (statutory clearances) and 6 (transitional provisions).
Statutory clearances
5
1
If —
a
a promoter must provide information under subsection (1) of section 308;
b
the relevant date by reference to which he must provide that information is that referred to in subsection (2)(a) of that section; and
c
he reasonably expects to make an application on behalf of a client under any of the provisions listed in paragraph (3) (“a clearance application”);
the prescribed period is that beginning with the day after the relevant date and ending with the applicable date.
2
The applicable date is —
a
the date on which the first transaction occurs in pursuance of the arrangements, or
b
if the promoter ceases to hold the reasonable expectation referred to in paragraph (1)(c) 5 days after he ceases to hold it.
3
The provisions are —
a
sections 215, 225, 444A and 707 of the Income and Corporation Taxes Act 1988 ; and
b
sections 138, 139, 140B and 140D of the Taxation of Chargeable Gains Act 1992 .
Time for providing information under section 308, 309 or 310: transitional provisions
6
1
Where paragraph (2) or (3) applies, the prescribed period or time (as the case may be) to be found in accordance with regulation 4 shall end upon 31st October 2004 instead of the day on which it would end by virtue of that regulation.
2
This paragraph applies in respect of proposals or arrangements (as the case may be) that are notifiable by virtue of any of the provisions of Part 1 of the Schedule to the Arrangements Regulations —
a
for the purposes of section 308(1), if the relevant date in relation to a proposal falls within the period beginning with 18th March 2004 and ending with 31st July 2004;
b
for the purposes of section 308(3), if the date on which the promoter first becomes aware of any transaction forming part of arrangements falls within the period beginning with 18th March 2004 and ending with 31st July 2004;
c
for the purposes of sections 309 and 310, if the date on which any transaction forming part of arrangements is entered into falls within the period beginning with 23rd April 2004 and ending with 31st July 2004.
3
This paragraph applies in relation to proposals or arrangements that are notifiable by virtue of any of the provisions of Part 2 of the Schedule to the Arrangements Regulations —
a
for the purposes of section 308(1), if the relevant date in relation to a proposal falls within the period beginning with 22nd June 2004 and ending with 31st July 2004;
b
for the purposes of section 308(3), if the date on which the promoter first becomes aware of any transaction forming part of arrangements falls within the period beginning with 22nd June 2004 and ending with 31st July 2004;
c
for the purposes of sections 309 and 310, if the date on which any transaction forming part of arrangements is entered into falls within the period beginning with 22nd June 2004 and ending with 31st July 2004.
Prescribed information under section 312
7
For the purposes of section 312 (duty of promoter to notify client of number), the prescribed information is the reference number referred to in subsection (1) of that section.
Prescribed information under section 313: timing and manner of delivery
8
1
For the purposes of section 313 (duty of parties to notifiable arrangements to notify the Board of number, etc. ) —
a
the prescribed information is —
i
the reference number allocated by the Board under section 311 to the notifiable arrangements or proposed notifiable arrangements; and
ii
the year of assessment, tax year or accounting period (as the case may be) in which, or the date on which, the person making the notification expects a tax advantage to be obtained; and
b
the prescribed times at which a person who is a party to notifiable arrangements must provide the Board with information under that section are those specified in whichever of paragraphs (2) to (6) are applicable in his case.
2
In the case of a person who —
a
expects an advantage to arise in respect of his liability to pay, entitlement to a repayment of, or to a deferment of his liability to pay, income tax or capital gains tax as a result of notifiable arrangements; and
b
is required to make a return to the Board by a notice under section 8 or 8A of the Taxes Management Act 1970 (income tax and capital gains tax: personal return and trustee’s return) , in respect of income tax or capital gains tax,
the prescribed information shall be included in the return under that section which relates to the year of assessment in which he is notified of the reference number under section 311 or 312 (as the case may be), or in which the advantage is expected to arise if earlier; and (in any case) in the return for each subsequent year of assessment until the advantage ceases to apply to him.
This paragraph does not apply if the advantage arises in respect of a partner’s share of partnership profits or gains, and is subject to the qualifications in paragraph (6).
3
In the case of a partnership —
a
which expects an advantage to arise in respect of a partner’s liability to pay, entitlement to a repayment of, or to a deferment of the partner’s liability to pay any of the prescribed taxes in respect of partnership profits or gains as a result of notifiable arrangements; and
b
in respect of which a return is required to be made to the Board by virtue of a notice under section 12AA of the Taxes Management Act 1970 (partnership return) in respect of any of the prescribed taxes,
the prescribed information shall be included in the returns specified in paragraph (4) covering the period in which the person required to make the return in question is notified of the reference number under section 311 or 312 (as the case may be), or in which the advantage is expected to arise, if earlier; and (in any case) in the return covering each such period until the advantage ceases to apply to the partner in question.
4
The returns referred to in paragraph (3) are —
a
the partnership’s return under section 12AA of the Taxes Management Act 1970, and
b
the return under section 8 or 8A of that Act, or under paragraph 3 of Schedule 18 to the Finance Act 1998, of the partner in respect of whom an advantage is expected.
5
In the case of a company which —
a
expects a tax advantage to arise in respect of its liability to pay, entitlement to a repayment of, or to a deferment of its liability to pay, corporation tax as a result of notifiable arrangements; and
b
is required to make a return to the Board by a notice under paragraph 3 of Schedule 18 to the Finance Act 1998 (company tax return), in respect of corporation tax,
the prescribed information shall be notified to the Board in the return under that paragraph covering the period in which the company is notified of the reference number under section 311 or 312 (as the case may be), or in which the advantage is expected to arise if earlier; and (in any case) in the return covering each subsequent period until the tax advantage ceases to apply to the company.
This paragraph does not apply if the advantage arises in respect of a partner’s share of partnership profits or gains, and is subject to the qualifications in paragraph (6).
6
In the case of a person who is the employer of an employee, by reason of whose employment a tax advantage is expected to arise to any person in respect of income tax, corporation tax or capital gains tax as a result of notifiable arrangements falling within Part 1 of the Schedule to the Arrangements Regulations, the prescribed information shall be notified to the Board —
a
in the return required under regulation 73 of the Income Tax (Pay As You Earn) Regulations 2003 which relates to the tax year in which —
i
the employer is notified under section 311 or 312 (as the case may be) of the reference number allocated by the Board under section 311, or
ii
if earlier in the tax year in which the tax advantage is first expected to arise; and
b
in the return required under that regulation for each subsequent tax year until the tax advantage ceases to apply.
7
In the case of a person who would be obliged to comply with paragraph (2), (3), (5) or (6), but is not otherwise required, in respect of a year of assessment, accounting period or tax year —
a
in the case of notifiable arrangements to which paragraph (2) applies, to make a return under any of the provisions mentioned in paragraph (2)(b),
b
in the case of notifiable arrangements to which paragraph (3) applies, to make a return under any of the provisions referred to in paragraph (4),
c
in the case of notifiable arrangements to which paragraph (5) applies, to make the return mentioned in that paragraph, or
d
in a case to which paragraph (6) applies, to make the return mentioned in that paragraph,
the person must provide the information specified in paragraph (8) to the Board by the appropriate date.
8
The information specified in this paragraph is —
a
the name and address of the person providing it;
b
any National Insurance number, tax reference number, PAYE reference number or other personal identifier allocated by the Board to the person to whom the information relates;
c
the reference number allocated to the scheme by the Board under section 311;
d
the year of assessment, accounting period or tax year in which, or the date on which, the person providing the information expects to obtain a tax advantage by virtue of the notifiable arrangements;
e
the name of the person providing the declaration as to the accuracy and completeness of the notification;
f
the capacity in which the person mentioned in sub-paragraph (e) is acting.
9
For the purposes of paragraph (7) “the appropriate date” is —
a
in a case falling within sub-paragraph (a), 31st January next following the end of the tax year in question;
b
in a case falling within sub-paragraph (b), the earliest date by which the person in question could be required to file a return under section 12AA of the Taxes Management Act 1970, determined in accordance with whichever of subsections (4) and (5) of that section applies to him;
c
in a case falling within sub-paragraph (c), the date defined as the filing date for the purposes of paragraph 14 of Schedule 18 to the Finance Act 1998 in respect of the period of account in question; and
d
in a case falling within sub-paragraph (d), the date by which the return under regulation 73 of the Income Tax (Pay As You Earn) Regulations 2003 would be due in respect of the tax year in question.
10
References in this regulation to information being included in a return include that information being so included by way of an amendment to the return.
Exemption from liability for penalty
9
For the purposes of section 313(4)(g) (exemption from liability to penalty under other provisions about returns in respect of duty to notify Board of reference number for notifiable arrangements) section 98A(4) of the Taxes Management Act 1970 is prescribed.
Electronic delivery of information
10
1
Information required to be delivered to the Board or to any other person by virtue of these Regulations may be delivered in such form and by such means of electronic communications as are for the time being authorised for that purpose.
2
The use of a particular means of electronic communications is authorised for the purposes of paragraph (1) only if —
a
it is authorised by directions given by the Board under section 132(5) of the Finance Act 1999 (voluntary filing by electronic means of returns and other documents); and
b
the user complies with any conditions imposed by the Board under that section.
3
Nothing in this regulation prevents the delivery of information by electronic communications if the information is contained in a return which is —
a
authorised to be delivered electronically by virtue of regulations under section 132 of the Finance Act 1999; or
b
required to be so delivered by virtue of regulations under section 135 of the Finance Act 2002 (mandatory e-filing).
Helen Ghosh
Dave Hartnett
Two of the Commissioners of Inland Revenue
22 July 2004


type: legislation

jurisdiction: UK

text:
1
1
This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2004 and comes into force on 1st May 2004.
2
It takes effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 30th April 2004.
2
For Table A in section 57 of the Value Added Tax Act 1994 substitute —
TABLE A Description of vehicle (Type of engine and cylinder capacity in cubic centimetres) 12 month period 3 month period 1 month period £ £ £
Diesel engine 2000 or less 865 216 72 More than 2000 1095 273 91 Any other type of engine 1400 or less 930 232 77 More than 1400 but not more than 2000 1175 293 97 More than 2000 1730 432 144
John Heppell
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
17th March 2004


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the European Communities (Designation) (No. 2) Order 2004 and shall come into force on 6th May 2004.
2
In this Order —
“ the Act ” means the European Communities Act 1972;
“Minister or government department” means a Minister of the Crown or government department, but does not include a Northern Ireland Minister or Northern Ireland Department; and
“regulations” means regulations made pursuant to section 2(2) of the Act.
Designation of the Secretary of State
2
1
For the purposes of section 2(2) of the Act, the Secretary of State is designated in relation to the matter specified in the Schedule to this Order.
2
Where any other Minister or government department has been designated by any other Order for the purposes of section 2(2) of the Act in relation to the matter specified in the Schedule to this Order, the Secretary of State and any Minister or government department so designated may make regulations and, if regulations are made by more than one, they may do so jointly.
A. K. Galloway
Clerk of the Privy Council


text:
Citation, commencement, interpretation and effect
1
1
These Regulations may be cited as the Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2004, shall come into force on 14th December 2004 and shall have effect for the year 2005-06 and subsequent tax years of assessment.
2
In these Regulations “the principal Regulations ” means the Income Tax (Exemption of Minor Benefits) Regulations 2002 .
Amendment of the principal Regulations
2
At the end of the principal Regulations add —
Exemption in respect of the provision of pensions advice
5
1
There is no charge to tax under Chapter 10 of Part 3 of ITEPA in respect of the provision to an employee, on behalf of an employer, of pension information and advice.
2
The exemption conferred by paragraph (1) applies only if the cash equivalent of the benefit of provision of pension information and advice to an employee does not exceed £150 in total in a year of assessment.
Exemption in respect of the provision of recreational facilities and subsidised meals to third parties
6
1
Where there is no charge to tax under —
a
section 261 of ITEPA (exemption of recreational benefits), or
b
section 317 of ITEPA (subsidised meals)
in respect of the provision of recreational facilities or subsidised meals to employees, paragraph (2) applies.
2
If this paragraph applies, the provision of the facilities or meals referred to in paragraph (1) to other persons who work on the premises of the employer in question shall be exempt notwithstanding that the conditions set out in section 261 or section 317 respectively of ITEPA may not be satisfied in respect of those persons.
.
Joan Ryan
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd November 2004


text:
Citation, commencement and extent
1
1
This Order may be cited as the Solent European Marine Site (Prohibition of Method of Dredging) Order 2004 and shall come into force on 21st October 2004.
2
Subject to paragraph (3), this Order shall not form part of the law of Scotland or Northern Ireland.
3
Paragraph (2) shall not prejudice the effect of section 14 of the Sea Fish (Conservation) Act 1967 in relation to, or for purposes incidental to, any provision which creates an offence.
Interpretation
2
1
In this Order —
“dredge” means any form of shellfish dredge used in conjunction with any means of injecting water into the dredge or into the vicinity of the dredge;
“highest astronomical tide” means the highest level of tide which can be predicted to occur under average meteorological conditions and any combination of astronomical conditions;
“latitude” means the angular distance north or south of the earth’s equator, measured in degrees along a meridian, as on a map or globe;
“longitude” means the angular distance of any place on the earth’s surface east or west of the meridian at Greenwich, England, measured in degrees up to 180 degrees east or west;
“Northern Ireland zone” has the same meaning as in the Northern Ireland Act ; and
“Solent European Marine Site” means the areas specified in the Schedule to this Order.
2
In this Order —
a
the term “relevant British fishery limits” does not include —
i
the Northern Ireland zone;
ii
the territorial sea adjacent to Wales;
iii
the territorial sea adjacent to the Isle of Man;
iv
the territorial sea adjacent to the Bailiwick of Jersey; and
v
seas within British fishery limits adjacent to Guernsey, as defined by section 8 of the Fishery Limits Act 1976 as extended to Guernsey.
b
the term “relevant British fishing boat” does not include a vessel whose entry in the register maintained under section 8 of the Merchant Shipping Act 1995 specifies a port in Northern Ireland as the port to which the vessel is to be treated as belonging.
Prohibition on deploying a dredge
3
No fishing boat shall deploy a dredge in any part of the Solent European Marine Site.
Prohibition on carrying a dredge
4
No fishing boat shall carry a dredge in any part of the Solent European Marine Site unless the dredge is inboard, secured and stowed.
Powers of British sea-fishery officers
5
1
For the purposes of enforcing this Order, a British sea fishery officer may exercise the powers conferred by this article in relation to —
a
any fishing boat within relevant British fishery limits; and
b
any relevant British fishing boat wherever it may be.
2
He may go on board the boat, with or without persons assigned to assist him in his duties, and for that purpose may require the boat to stop and do anything else which will facilitate the boarding of the boat.
3
He may require the attendance of the master and other persons on board the boat and may make any examination and inquiry which appear to him to be necessary for the purpose of enforcing this Order and, in particular —
a
may examine any fish on the boat and the equipment of the boat, including the fishing gear, and require persons on board the boat to do anything which appears to him to be necessary for facilitating the examination;
b
may require any person on board the boat to produce any document relating to the boat, to its fishing operations or other operations ancillary thereto or to the persons on board which is in his custody or possession and may take copies of any such document;
c
for the purpose of ascertaining whether the master, owner or charterer of the boat has committed an offence under section 3(5) of the Sea Fish (Conservation) Act 1967 as read with this Order, may search the boat for any such document and may require any person on board the boat to do anything which appears to him to be necessary for facilitating the search; and
d
where the boat is one in relation to which he has reason to suspect that such an offence has been committed, may seize and detain any such document produced to him or found on board for the purpose of enabling the document to be used as evidence in proceedings for the offence;
but nothing in sub-paragraph (d) shall permit any document required by law to be carried on board the boat to be seized and detained except while the boat is detained in a port.
4
Where it appears to a British sea-fishery officer that a contravention of any provision of this Order has at any time taken place, he may —
a
require the master of the boat in relation to which the contravention took place to take, or himself take, the boat and its crew to the port which appears to him to be the nearest convenient port; and
b
detain or require the master to detain the boat in the port;
and where such an officer detains or requires the detention of a boat he shall serve on the master a notice in writing stating that the boat will be or is required to be detained until the notice is withdrawn by the service on the master of a further notice in writing signed by a British sea-fishery officer.
Ben Bradshaw
Parliamentary Under Secretary of State,
Department for Environment, Food and Rural Affairs
19th October 2004
Ian Pearson
Parliamentary Under Secretary of State, Northern Ireland Office
19th October 2004


text:
1
This Order may be cited as the A435 Trunk Road (Studley Bypass and Slip Roads) Order 1993 (Revocation) Order 2004 and shall come into force on 10th November 2004.
2
The A435 Trunk Road (Studley Bypass and Slip Roads) Order 1993 is hereby revoked.
Signed by authority of the Secretary of State for Transport
Graham Bowskill
A Divisional Director, Highways Agency
13th October 2004


text:
Citation and commencement
1
This Order may be cited as the Police Authorities (Best Value) Performance Indicators Order 2004 and shall come into force on 1st April 2004.
Performance indicators
2
The performance indicators by reference to which the performance of each police authority in England and Wales can be measured in exercising their functions are hereby specified in —
a
Schedule 1 (citizen focus);
b
Schedule 2 (reducing crime);
c
Schedule 3 (investigating crime);
d
Schedule 4 (promoting public safety); and
e
Schedule 5 (resource use).
Amendment of the Local Government (Best Value) Performance Indicators and Performance Standards Order 2003
3
For article 2 of the Local Government (Best Value) Performance Indicators and Performance Standards Order 2003 there is substituted the following article —
Application
2
This Order applies —
a
in relation to England, to all best value authorities except authorities falling within section 1(1)(d) of the Act (police authorities); and
b
in relation to Wales, only to authorities falling within section 1(1)(e) of the Act (fire authorities).
Revocations
4
1
The following Orders are hereby revoked —
a
the Police Authorities (Best Value) Performance Indicators Order 2003 ; and
b
the Police Authorities (Best Value) Performance Indicators (Amendment) Order 2003 .
Hazel Blears
Minister of State
Home Office
7th March 2004


text:
1
These Regulations may be cited as the Community Legal Service (Scope) Regulations 2004 and shall come into force on 1st April 2004.
2
In paragraph 1 of Schedule 2 to the Access to Justice Act 1999 —
a
in sub-paragraph (g), delete “or”;
b
in sub-paragraph (h), for “business.” substitute “business, or”
c
after sub-paragraph (h), insert —
i
attending an interview conducted on behalf of the Secretary of State with a view to his reaching a decision on a claim for asylum (as defined by section 167(1) of the Immigration and Asylum Act 1999 ).
.
Signed by authority of the Secretary of State
Filkin
Parliamentary Under Secretary of State,
Department for Constitutional Affairs
Date 31st March 2004


text:
1
This Order may be cited as the Supreme Court Fees (Amendment) Order 2004 and shall come into force on 31st August 2004.
2
In article 5(2)(b) of the Supreme Court Fees Order 1999 —
a
for sub-paragraph (i) substitute —
i
child tax credit is being paid to the party, or otherwise following a claim for child tax credit made jointly by the members of a married couple or an unmarried couple (as defined respectively in section 3(5) and (6) of the Tax Credits Act 2002 ) which includes the party; or
and
b
for “£14,213” substitute “£14,600”.
Falconer of Thoroton , C
Date 22nd July 2004
We concur
Woolf, LCJ
Phillips, MR
Dame Elizabeth Butler-Sloss
Sir Andrew Morrit
Date 21st July 2004
We concur and give our sanction
John Heppell
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
Date 4th August 2004


text:
Citation, commencement and application
1
1
These Regulations may be cited as the Planning (Listed Buildings and Conservation Areas) (Amendment) (No. 2) (England) Regulations 2004 and shall come into force on 14th January 2005.
2
These Regulations apply in relation to England only.
Amendments to the Planning (Listed Buildings and Conservation Areas) Regulations 1990
2
In the following provisions of the Planning (Listed Buildings and Conservation Areas) Regulations 1990 , for “three” substitute “six” —
a
regulation 8(1) (appeals); and
b
Parts I, II and III of Schedule 1 (notices to be sent to applicant).
Signed by authority of the First Secretary of State
Keith Hill
Minister of State,
Office of the Deputy Prime Minister
15th December 2004


text:
Citation and commencement
1
These Regulations may be cited as the Good Laboratory Practice (Codification Amendments Etc.) Regulations 2004 and shall come into force on 27th April 2004.
Amendment of the Good Laboratory Practice Regulations 1999
2
The Good Laboratory Practice Regulations 1999 are amended as follows: —
a
in regulation 2 (interpretation), in paragraph (1) —
i
for the definition of “principles of good laboratory practice” there is substituted the following definition —
“principles of good laboratory practice” means —
the principles of good laboratory practice set out in Schedule 1, which are based on the Good Laboratory Practice Principles set out in Section II of Annex I to the European Parliament and Council Directive 2004/10/ EC on the harmonisation of laws, regulations and administrative provisions relating to the application of the principles of good laboratory practice and the verification of their applications for tests on chemical substances; read with
the revised guidance for the conduct of test facility inspections and study audits set out in Schedule 2, which is based on part of the Revised Guidance for the Conduct of Test Facility Inspections and Study Audits in Annex I to the European Parliament and Council Directive 2004/9/EC on the inspection and verification of good laboratory practice;
;
ii
in the definition of “regulatory studies”, at the start of paragraph (c) there is inserted “in respect of which”;
b
in regulation 5 (prospective membership of the United Kingdom good laboratory practice compliance programme), in paragraph (4) the word “that” is omitted;
c
in regulation 9 (powers of entry etc. ), in paragraph (6) for “the Annex to Council Directive 88/320/ EEC on the inspection and verification of good laboratory practice ( GLP ), as amended by Commission Directive 1999/12/EC adapting to technical progress for the second time the annex to Council Directive 88/320/EEC ” there is substituted “Annex I to the European Parliament and Council Directive 2004/9/EC ”;
d
in Schedule 1 (good laboratory practice principles), in the heading for “(BASED ON SECTION II OF THE ANNEX TO COUNCIL DIRECTIVE 87/18/EEC , AS AMENDED BY COMMISSION DIRECTIVE 1999/11/EC )” there is substituted “(BASED ON SECTION II OF ANNEX I TO THE EUROPEAN PARLIAMENT AND COUNCIL DIRECTIVE 2004/10/EC )”;
e
in Schedule 2 (revised guidance for the conduct of test facility inspections and study audits), in the heading for “(BASED ON PART OF PART B OF THE ANNEX TO COUNCIL DIRECTIVE 88/320/EEC , AS AMENDED BY COMMISSION DIRECTIVE 1999/12/EC )” there is substituted “(BASED ON PART OF PART B OF ANNEX I TO THE EUROPEAN PARLIAMENT AND COUNCIL DIRECTIVE 2004/9/EC )”.
Amendment of the Medicines and Healthcare Products Regulatory Agency Trading Fund Order 2003
3
In Schedule 1 (funded operations) of the Medicines and Healthcare Products Regulatory Agency Trading Fund Order 2003 for “Council Directive 87/18/EEC of 18th December 1986 as amended and Council Directive 88/320/EEC of 9th June 1988 as amended” there is substituted “the European Parliament and Council Directive 2004/10/EC of 11th February 2004 and the European Parliament and Council Directive 2004/9/EC of 11th February 2004”.
Amendment of the Cosmetic Products (Safety) Regulations 2003
4
In regulation 9 (product information) of the Cosmetic Products (Safety) Regulations 2003 , in paragraph (2) for “Article 1 of Council Directive 87/18/EEC ” there is substituted “Article 1 of the European Parliament and Council Directive 2004/10/EC ”.
Amendment of the Notification of New Substances Regulations 1993
5
In regulation 2 (interpretation) of the Notification of New Substances Regulations 1993 , in paragraph (1) in the definition of “principles of good laboratory practice” for “the Good Laboratory Practice Regulations 1997” there is substituted “the Good Laboratory Practice Regulations 1999”.
Signed by authority of the Secretary of State for Health
Warner
Parliamentary Under Secretary of State,
Department of Health
30th March 2004


text:
Title, extent and commencement
1
These Regulations may be cited as the Pesticides (Maximum Residue Levels in Crops, Food and Feeding Stuffs) (England and Wales) (Amendment) (No. 2) Regulations 2004, extend to England and Wales and come into force on 11th June 2004.
Amendment to the Pesticides (Maximum Residue Levels in Crops, Food and Feeding Stuffs) (England and Wales) Regulations 1999
2
1
The Pesticides (Maximum Residue Levels in Crops, Food and Feeding Stuffs) (England and Wales) Regulations 1999 shall be amended in accordance with this regulation.
2
In regulation 2(1), for the definition of the Residues Directives there shall be substituted the following definition:
“the Residues Directives” means Council Directive 86/362/ EEC , Council Directive 86/363/EEC and Council Directive 90/642/EEC , in each case amended as at the date of the making of the Pesticides (Maximum Residue Levels in Crops, Food and Feeding Stuffs) (England and Wales) (Amendment) (No. 2) Regulations 2004.
.
3
In Schedule 1, the following entries shall be inserted at the appropriate places in columns 1 and 2 to preserve the alphabetical ordering in column 1:
Column 1 Column 2 Pesticide Residues
Cyazofamid Cyazofamid 2,4-DB 2,4-DB Ethoxysulfuron Ethoxysulfuron Fenamiphos Fenamiphos (sum of fenamiphos and its sulphoxide and sulphone expressed as fenamiphos) Foramsulfuron Foramsulfuron Imazamox Imazamox Linuron Linuron Oxadiargyl Oxadiargyl Oxasulfuron Oxasulfuron Pendimethalin Pendimethalin
and the column 1 and 2 entries for 2,4-D shall be repositioned immediately above those for 2,4-DB.
4
In Part 2 of Schedule 2 —
a
in the column headed Benalaxyl, for the entry for food group 2(v) Leaf vegetables and fresh herbs, Lettuce there shall be substituted “0.5”;
b
on 1st August 2004, there shall be inserted, in the appropriate place to preserve the alphabetical ordering, the column of maximum permitted levels for residue of the pesticide Fenamiphos as specified in the Schedule to these Regulations;
c
on 4th June 2005, there shall be inserted, in the appropriate place to preserve the alphabetical ordering, the columns of maximum permitted levels for residues of the pesticides Cyazofamid, 2,4-DB, Ethoxysulfuron, Foramsulfuron, Imazamox, Linuron, Oxadiargyl, Oxasulfuron and Pendimethalin as specified in the Schedule to these Regulations.
Signed on behalf of the National Assembly for Wales
D. Elis-Thomas
Presiding Officer National Assembly for Wales
18th May 2004
Alun Michael
Minister of State
Department for Environment, Food and Rural Affairs
18th May 2004


text:
Citation, commencement
1
This Order may be cited as the Crime Prevention (Designated Areas) Order 2004 and shall come into force on 25th May 2004.
Interpretation
2
In this Order, “the maps” means the maps numbered 53 to 72 and each entitled “Map referred to in the Crime Prevention (Designated Areas) Order 2004 ”, of which prints signed on behalf of the Secretary of State for Environment, Food and Rural Affairs are deposited and available for inspection at the offices of —
a
the Department for Environment, Food and Rural Affairs; and
b
in the case of any one such map, the highway authority for the area hatched and edged red on that map.
Designated areas
3
The areas hatched and edged red on the maps are hereby designated for the purposes of section 118B of the Highways Act 1980.
Alun Michael
Minister of State
Department for Environment, Food and Rural Affairs
29th April 2004


text:
Citation, commencement and interpretation
1
1
This Scheme may be cited as the Workmen’s Compensation (Supplementation) (Amendment) Scheme 2004 and shall come into force on 14th April 2004.
2
In this Scheme —
“lesser incapacity allowance” means the allowance payable in accordance with article 5 of the principal Scheme;
“the operative date” means 14th April 2004; and
“the principal Scheme” means the Workmen’s Compensation (Supplementation) Scheme 1982 .
Amendment of article 5 of the principal Scheme
2
Article 5(2) (lesser incapacity allowances under scheme) of the principal Scheme shall be amended by substituting “14th April 2004” for “9th April 2003” .
Substitution of Schedule 1 to the principal Scheme
3
For Schedule 1 to the principal Scheme (table of rates), there shall be substituted the following —
SCHEDULE 1
Article 5
PART I
TABLE OF RATES OF LESSER INCAPACITY ALLOWANCE FOR BENEFICIARIES TO WHOM ARTICLE 5(2) APPLIES
Rate of lesser incapacity allowance from 9th April 2003 to 13th April 2004 Rate of lesser incapacity allowance from 14th April 2004 £ £
3.60 3.70 9.65 9.90 16.30 16.75 23.60 24.25 33.90 34.85 43.15 44.35
PART II
TABLE OF LOSS OF EARNINGS AND CORRESPONDING RATES OF LESSER INCAPACITY ALLOWANCE
Loss of earnings Rate of lesser incapacity allowance £ £
12.05 3.70 26.35 9.90 40.80 16.75 48.15 24.25 58.80 34.85 Over 58.80 44.35
Transitional provision
4
1
Where —
a
a beneficiary was, before the operative date, in receipt of a lesser incapacity allowance, and
b
the final calculation of loss of earnings required by article 7(2) of the principal Scheme had not been made in respect of him by that date,
the beneficiary shall be treated as entitled, from the operative date, to an allowance at the same rate as if the final calculation had been made before that date.
2
Where —
a
a claim for lesser incapacity allowance either —
i
was not made before the operative date and the allowance is awarded for a period beginning on or after the operative date at one of the rates shown in the second column of Part II of Schedule 1 to the principal Scheme (as amended by this Scheme); or
ii
was made but not determined before the operative date; and
b
such allowance is found to be payable in respect of a period before the operative date;
the rate payable in respect of the period before the operative date shall be that which would have been payable had the amendment to the principal Scheme effected by article 3 of this Scheme not been made.
3
Where a lesser incapacity allowance has been awarded before the operative date and a question arises as to the weekly rate payable in consequence of this Scheme, the case shall be reconsidered in the light of the amendments made by, and transitional provisions contained in, this Scheme and the allowance shall continue to be payable at the weekly rate specified in the award until the question has been determined in accordance with the provisions of the principal Scheme.
Signed by authority of the Secretary of State for Work and Pensions.
Malcolm Wicks
Minister of State,
Department for Work and Pensions
3rd March 2004
We consent,
Nick Ainger
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
4th March 2004


text:
1
This Order may be cited as the Police and Criminal Evidence Act 1984 (Codes of Practice) (Modifications to Codes C and D) (Certain Police Areas) (Amendment) Order 2004 and shall come into force on 1st April 2004.
2
Article 3 of the Police and Criminal Evidence Act 1984 (Codes of Practice) (Modifications to Codes C and D) (Certain Police Areas) Order 2003 , is amended as follows:
a
in paragraph (n) delete “and”; and
b
after paragraph (o), insert —
p
Cambridgeshire;
q
Leicestershire;
r
Northumbria; and
s
West Midlands.
Caroline Flint
Parliamentary Under-Secretary of State
Home Office
14th January 2004


text:
Citation and commencement
1
1
These Regulations may be cited as the Child Support (Miscellaneous Amendments) Regulations 2004.
2
These Regulations shall come into force as follows —
a
subject to sub-paragraph (b), these Regulations shall come into force on the day after the day that they are made;
b
regulations 2 and 3 shall come into force —
i
except for the purposes of any type of case referred to in head (ii), on the day after the day that they are made; and
ii
for the purposes of any type of case which is not one in relation to which 3rd March 2003 is the day appointed for the coming into force of sections 1(2), 8 and 9 of, and paragraph 11(2) and (7) of Schedule 3 to, the Child Support, Pensions and Social Security Act 2000 , on the day on which those provisions come into force in relation to that type of case.
Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations 1999
2
1
The Social Security and Child Support (Decisions and Appeals) Regulations 1999 shall be amended in accordance with the following paragraph.
2
In regulation 6B (circumstances in which a child support decision may not be superseded) —
a
for paragraph (3) substitute —
3
Where the application for a supersession is made on more than one ground, if those grounds which do not relate to the net income of the non-resident parent lead to a superseding decision this regulation shall not apply to the ground relating to the net income of that parent.
;
b
after paragraph (4) add —
5
Where an application has been made to which paragraph (1) applied (“application A”) and a further application (“application B”) is made for a supersession on a ground other than one relating to the net income of the non-resident parent, the Secretary of State may make a superseding decision on the basis that application A was made at the same time as application B.
.
Amendment of the Child Support (Information, Evidence and Disclosure) Regulations 1992
3
In regulation 8 of the Child Support (Information, Evidence and Disclosure) Regulations 1992 (disclosure of information to a court or tribunal) in paragraph (1), after sub-paragraph (b) insert —
cc
a person with a right of appeal under the Act to an appeal tribunal,
.
Amendment of the Child Support (Maintenance Assessment Procedure) Regulations 1992
4
In regulation 17(1) of the Child Support (Maintenance Assessment Procedure) Regulations 1992 (revision of decisions) —
a
after sub-paragraph (d) omit “or”;
b
after sub-paragraph (e) add —
or
f
if an appeal is made under section 20 of the Act against a decision within the time prescribed in regulation 31 of the Social Security and Child Support (Decisions and Appeals) Regulations 1999 , or in a case to which regulation 32 of those Regulations applies within the time prescribed in that regulation, but the appeal has not been determined.
.
Amendment of the Child Support (Maintenance Assessments and Special Cases) Regulations 1992
5
1
The Child Support (Maintenance Assessments and Special Cases) Regulations 1992 shall be amended in accordance with the following paragraphs.
2
In Schedule 1 (calculation of N and M), in paragraph 1(1), after head (g) insert —
gg
any statutory paternity pay under Part 12ZA of the Contributions and Benefits Act or any statutory adoption pay under Part 12ZB of that Act ;
;
3
After paragraph 36 of Schedule 2 (amounts to be disregarded when calculating or estimating N and M) insert —
36A
Any sum in respect of financial assistance given, or given under arrangements made, by the Secretary of State (in relation to England) or the National Assembly for Wales (in relation to Wales) under section 14 of the Education Act 2002 (power of Secretary of State and National Assembly for Wales to give financial assistance for purposes related to education), to a child.
.
4
In Schedule 3B (amount to be allowed in respect of travelling costs) —
a
in paragraph 1 for the definition of “straight-line distance” substitute —
“straight-line distance” means the straight-line distance measured in kilometres and calculated to 2 decimal places, and, where that distance is not a whole number of kilometres, rounded to the nearest whole number of kilometres, a distance which exceeds a whole number of kilometres by 0.50 of a kilometre being rounded up;
;
b
in paragraphs 7, 14 and 20 —
i
for “150”, wherever it appears, substitute “240”; and
ii
for “10 pence”, wherever it appears, substitute “6 pence”;
c
in paragraph 8(1) and (2) for “13”, wherever it appears, substitute “14”.
Amendment of the Child Support (Maintenance Calculation Procedure) Regulations 2000
6
1
The Child Support (Maintenance Calculation Procedure) Regulations 2000 shall be amended in accordance with the following paragraphs.
2
In regulation 29(1) (effective dates of maintenance calculations in specified cases), after sub-paragraph (c) add —
d
except where the parent with care has made a request under section 6(5) of the Act, where on the date the application is made, or treated as made under regulation 3, there is in force a maintenance calculation in relation to the same non-resident parent and a different person with care, and the maintenance calculation in force when the application was made has ceased to have effect before a decision has been made in respect of that application, the effective date of the maintenance calculation made in response to the application shall be —
i
where the date of notification to the non-resident parent is before the date on which the maintenance calculation in force has ceased to have effect, the day following the day on which that maintenance calculation ceases to have effect;
ii
where the date of notification to the non-resident parent is after the date on which the maintenance calculation in force has ceased to have effect, the date of notification to the non-resident parent.
.
3
In regulation 31(1)(c) (transitional provision – effective dates and reduced benefit decisions) for “and in sub-paragraph (c)(iii)” substitute “, in sub-paragraph (c)(iii) and the first time it occurs in sub-paragraph (d)”.
Amendment of the Child Support (Maintenance Calculations and Special Cases) Regulations 2000
7
1
The Child Support (Maintenance Calculations and Special Cases) Regulations 2000 shall be amended in accordance with the following paragraphs.
2
In regulation 5 (nil rate) omit paragraph (i).
3
In paragraph 4(1) of the Schedule (net weekly income) after head (d) insert —
dd
any statutory paternity pay under Part 12ZA of the Contributions and Benefits Act or any statutory adoption pay under Part 12ZB of that Act ;
.
4
After paragraph 16 of the Schedule add —
PART VI
BENEFITS, PENSIONS AND ALLOWANCES
17
1
Subject to paragraph (2), the net weekly income of a non-resident parent shall include payments made by way of benefits, pensions and allowances prescribed in regulation 4 for the purposes of paragraph 4(1)(b) and (c) of Schedule 1 to the Act, to a non-resident parent or his partner at the rate payable at the effective date.
2
Paragraph (1) applies only for the purpose of establishing whether the non-resident parent is a person to whom paragraph 5(b) of Schedule 1 to the Act applies.
.
Amendment of the Child Support (Transitional Provisions) Regulations 2000
8
1
The Child Support (Transitional Provisions) Regulations 2000 shall be amended in accordance with the following paragraphs.
2
In regulation 2(1) (interpretation) —
a
after the definition of “the Act” insert —
“the Arrears, Interest and Adjustment Regulations ” means the Child Support (Arrears, Interest and Adjustment of Maintenance Assessments) Regulations 1992 ;
;
b
in the definition of “new amount” for “in accordance with the conversion decision” substitute “from the case conversion date”.
3
In regulation 3 (decision and notice of decision), for paragraph (2) substitute —
2
Where the Secretary of State acts in accordance with paragraph (1), the information used for the purposes of that supersession will be —
a
that held by the Secretary of State on the calculation date; or
b
where —
i
regulation 5(b) applies; and
ii
the Secretary of State is unable to make the decision required to be made in accordance with that regulation on the basis of the information referred to in paragraph (a),
that which was used or considered to make the maintenance assessment to be superseded in accordance with regulation 3(1)(a) or (b).
.
4
After regulation 4 (revision, supersession and appeal of conversion decisions) insert —
Revision and supersession of an adjustment
4A
Where, on or after the calculation date, an application is made to the Secretary of State or he acts on his own initiative to revise or supersede an adjustment of the amounts payable under a maintenance assessment, he may revise or supersede that adjustment in accordance with the Decisions and Appeals Regulations.
.
5
After regulation 5 (outstanding applications at calculation date) insert —
Outstanding revisions and supersessions at calculation date
5A
Regulation 5 shall apply in the same way to a decision of the Secretary of State acting on his own initiative under section 16 or 17 of the former Act to revise or supersede a maintenance assessment, an interim maintenance assessment or a departure direction as it does to an application made for the same purpose.
.
6
In regulation 9(1) (amount of child support maintenance payable) for “Where” substitute “Subject to regulation 9A, where”.
7
After regulation 9 insert —
Adjustment of the amount of child support maintenance payable
9A
1
Subject to paragraph (2), where —
a
there has been an overpayment of child support maintenance under a maintenance assessment; and
b
the amount payable under that maintenance assessment has been adjusted under regulation 10 of the Arrears, Interest and Adjustment Regulations as it applies to a maintenance assessment,
that adjustment shall apply to the new amount or the transitional amount in the conversion decision, as the case may be, if —
i
the overpayment remains on the case conversion date; and
ii
the Secretary of State considers it appropriate in all the circumstances of the case having regard to the matters set out in regulation 10(1)(b) of the Arrears, Interest and Adjustment Regulations as it applies to a conversion decision.
2
Where the conversion decision relates to more than one parent with care, the adjustment of the amount payable under a maintenance assessment which applies to the new amount or the transitional amount, as the case may be, in accordance with paragraph (1) shall only apply in respect of the apportioned amount payable to the parent with care in relation to whom the maintenance assessment subject to the adjustment was made.
3
In paragraph (2) the “apportioned amount” shall have the meaning given in regulation 11(4).
Attribution of payments
9B
1
Where —
a
there are arrears of child support maintenance under a maintenance assessment; and
b
the Secretary of State has attributed any payment of child support maintenance made by an absent parent to child support maintenance due as he thinks fit, in accordance with regulation 9 of the Arrears, Interest and Adjustment Regulations as it applies to a maintenance assessment,
that attribution of payments shall apply to the new amount or the transitional amount in the conversion decision, as the case may be, if —
i
the arrears remain on the case conversion date; and
ii
the Secretary of State has made that attribution of payments as he thought fit, in accordance with regulation 9 of the Arrears, Interest and Adjustment Regulations as it applies to a conversion decision.
.
8
In regulation 16 (conversion calculation and conversion decision) —
a
for paragraph (1)(b) substitute —
b
taking into account the information used in accordance with regulation 3(2); and
;
b
after paragraph (2B) add —
2C
For the purposes of regulations 9 and 10 of the Arrears, Interest and Adjustment Regulations, a conversion decision shall be treated on or after the case conversion date as if it were a maintenance calculation.
.
9
In regulation 27(subsequent decision with effect in transitional period-amount payable) —
a
in paragraph (9) , for “Subject to paragraph (10), where” substitute “Where”;
b
in paragraph (10) —
i
for “Where” substitute “Subject to paragraph (11), where”;
ii
for the words from “so that the subsequent decision” to “before decision A was made” substitute “as if decision A had not been made.”;
c
after paragraph (10) add —
11
In the circumstances set out in paragraph (10), paragraph (9) shall not apply where the decision in place before decision A was made was the decision which took effect from the case conversion date.
.
Amendment of the Child Support (Variations) Regulations 2000
9
1
The Child Support (Variations) Regulations 2000 shall be amended in accordance with the following paragraphs.
2
In regulation 1(2) (citation, commencement and interpretation) after the definition of “Maintenance Calculations and Special Cases Regulations”, insert —
“partner” has the same meaning as in paragraph 10C(4) of Schedule 1 to the Act;
.
3
In regulation 7(5)(b) (prescribed circumstances) omit the words from “and for this purpose” to “the Act”.
4
In regulation 27(5) (effect on maintenance calculation — general) for “paragraph 4(1)(b)” substitute “paragraph 4(1)”.
Signed by the authority of the Secretary of State for Work and Pensions.
P.Hollis
Parliamentary Under-Secretary of State,,
Department for Work and Pensions
15 September 2004


text:
Citation, commencement, operation and extent
1
1
This Order may be cited as the Liberia (United Nations Sanctions) (Channel Islands) Order 2004 and shall come into force on 13th February 2004.
2
If the Security Council of the United Nations takes any decision which has the effect of cancelling or suspending the operation of the resolution adopted by it on 22nd December 2003, in whole or in part, this Order shall cease to have effect or its operation shall be suspended, in whole or in part, as the case may be, in accordance with that decision; and particulars of that decision shall be published by the Secretary of State in a notice in the London, Edinburgh and Belfast Gazettes.
3
This Order shall extend to the Channel Islands so as to be law, respectively, in the Bailiwick of Guernsey and the Bailiwick of Jersey.
4
Articles 3, 4 and 5 apply to any person within the Bailiwick of Guernsey or, as the case may be, the Bailiwick of Jersey and to any person elsewhere who —
a
is a British citizen, a British Dependent Territories citizen, a British Overseas citizen, a British National (Overseas), a British subject or a British protected person and is ordinarily resident in the Bailiwick of Guernsey or, as the case may be, the Bailiwick of Jersey; or
b
is a body incorporated or constituted under the law of any part of the Bailiwick of Guernsey or, as the case may be, the Bailiwick of Jersey.
Interpretation
2
1
In this Order unless the context otherwise requires —
“Attorney General” means —
in the application of this Order to Guernsey, the Attorney General or the Solicitor General for Guernsey; and
in the application of this Order to Jersey, the Attorney General for Jersey;
“Chief Revenue Officer” and “States Revenue Officer”, in the application of this Order to Guernsey, have the meanings they bear in the Customs and Excise (General Provisions) (Bailiwick of Guernsey) Law 1972, as amended; and “States Revenue Officer” in the application of this Order to Jersey, means the Agent of the Impôts and any officer of the Impôts (and any person authorised by the Agent of the Impôts);
“commander”, in relation to an aircraft, means the member of the flight crew designated as commander of the aircraft by the operator thereof, or, failing such a person, the person who is for the time being the pilot in command of the aircraft;
“document” includes information recorded in any form, and in relation to information recorded otherwise than in legible form, references to its production include references to producing a copy of the information in legible form;
“export” includes shipment as stores;
“exportation” in relation to any ship, submersible vehicle or aircraft, includes the taking out of Guernsey or, as the case may be, Jersey of the ship, submersible vehicle or aircraft notwithstanding that it is conveying goods or passengers and whether or not it is moving under its own power; and cognate expressions shall be construed accordingly;
“Guernsey” means the Bailiwick of Guernsey;
“Jersey” means the Bailiwick of Jersey;
“licensing authority” means —
in the case of Guernsey, the Attorney General of Guernsey; and
in the case of Jersey, the Policy and Resources Committee of the States of Jersey;
“master”, in relation to a ship, includes any person (other than a pilot) for the time being in charge of the ship;
“operator”, in relation to an aircraft or vehicle, means the person for the time being having the management of the aircraft or vehicle;
“owner”, in relation to a ship, where the owner of a ship is not the operator, means the operator and any person to whom it is chartered;
“police officer” means —
in relation to Guernsey, Herm and Jethou a member of the salaried police force of the Island of Guernsey, and, within the limits of his jurisdiction, a member of the special constabulary of the Island of Guernsey;
in relation to Alderney, a member of the said police force and a member of any police force which may be established by the States of Alderney;
in relation to Sark, the constable, the Vingtenier and a member of the said police force of the Island of Guernsey; and
in relation to Jersey, a member of the Honorary Police or a member of the States of Jersey Police Force;
“restricted goods” means the goods specified in Part I of Schedule 1 to the Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 ;
“ship” includes every description of vessel used in navigation;
“shipment” (and cognate expressions) and “stores” shall —
in the application of this Order to Guernsey, have the meanings they bear in the Customs and Excise (General Provisions) (Bailiwick of Guernsey) Law 1972, as amended, and
in the application of this Order to Jersey, have the meanings they bear in the Customs and Excise (Jersey) Law 1999, as amended;
“the standard scale” means —
in the application of this Order to Guernsey, the uniform scale of fines specified for the time being in section 1 of the Uniform Scale of Fines (Bailiwick of Guernsey) Law 1989, as amended, and
in the application of this Order to Jersey, the standard scale of fines specified for the time being in the Schedule to the Criminal Justice (Standard Scale of Fines) (Jersey) Law 1993, as amended;
“vehicle” means a land transport vehicle.
2
Any reference to an Act of Parliament of the United Kingdom shall, in the case of a provision which has been extended to the Channel Islands or otherwise applies to the Channel Islands, be construed as a reference to that provision as it has effect there.
RESTRICTED GOODS
Supply of restricted goods
3
1
Any person who, except under the authority of a licence granted by the licensing authority under this article or article 4 —
a
supplies or delivers:
b
agrees to supply or deliver; or
c
does any act calculated to promote the supply or delivery of,
restricted goods to any person in Liberia shall be guilty of an offence, unless he proves that he did not know and had no reason to suppose that the goods in question were to be supplied or delivered to a person in Liberia.
2
Nothing in paragraph (1)(b) or (c) shall apply where the supply or delivery of the goods to the person concerned is authorised by a licence granted by the licensing authority under this article.
Exportation of restricted goods to Liberia
4
1
Except under the authority of a licence granted by the licensing authority under this article, restricted goods are prohibited to be exported from Guernsey or, as the case may be, Jersey, to any destination in Liberia or to any destination for the purpose of delivery, directly or indirectly, to or to the order of any person in Liberia.
2
Any restricted goods which are exported or attempted to be exported shall be liable to forfeiture.
3
Any person knowingly concerned in the exportation or attempted exportation of such goods shall be guilty of an offence.
4
In any case where a person would, apart from this sub-paragraph, be guilty of an offence under sub-paragraph (3) above and of an offence under article 3(1) above, he shall not be guilty of the offence under sub-paragraph (3) above.
Provision of assistance, advice or training related to restricted goods
5
Any person who, except under the authority of a licence granted by the licensing authority under this article, directly or indirectly provides to any person in Liberia any
a
assistance,
b
advice, or
c
training,
related to the provision, manufacture, maintenance or use of restricted goods shall be guilty of an offence under this Order, unless he proves that he did not know and had no reason to suppose that the assistance, advice or training in question was to be provided to a person in Liberia.
Use of ships, aircraft and vehicles: restricted goods
6
1
Without prejudice to the generality of article 3, and except under the authority of a licence granted by the licensing authority under this article, no ship or aircraft to which this article applies, and no vehicle within the Channel Islands, shall be used for the carriage of restricted goods if the carriage is, or forms part of, carriage from any place outside Liberia to any destination therein.
2
This article applies to ships registered in Guernsey or, as the case may be, Jersey, to aircraft registered in the United Kingdom and to any other ship or aircraft that is for the time being chartered to any person referred to in article 1(4).
3
If any ship, aircraft or vehicle is used in contravention of paragraph (1) then —
a
in the case of a ship registered in Guernsey or, as the case may be, Jersey or any aircraft registered in the United Kingdom, the owner and the master of the ship or, as the case may be, the operator and the commander of the aircraft; or
b
in the case of any other ship or aircraft, the person to whom the ship or aircraft is for the time being chartered and, if he is such a person as is referred to in article 1(4) the master of the ship or, as the case may be, the operator and the commander of the aircraft; or
c
in the case of a vehicle, the operator of the vehicle,
shall be guilty of an offence, unless he proves that he did not know and had no reason to suppose that the carriage of the goods in question was, or formed part of, carriage from any place outside Liberia to any destination therein.
4
Nothing in paragraph (1) shall apply where the supply or delivery or exportation from Guernsey or, as the case may be, Jersey of the goods concerned to Liberia was authorised by a licence granted by the licensing authority under article 3 or 4.
5
Nothing in this article shall be construed so as to prejudice any other provision of law prohibiting or restricting the use of ships, aircraft or vehicles.
GENERAL
Customs powers to demand evidence of destination which goods reach
7
Any exporter or any shipper of restricted goods which have been exported from Guernsey or, as the case may be, Jersey shall, if so required by the Chief Revenue Officer or a States Revenue Officer, furnish within such time as they may allow proof to their satisfaction that the goods have reached either —
a
a destination to which they were authorised to be exported by a licence granted under this Order; or
b
a destination to which their exportation was not prohibited by this Order,
and, if he fails to do so, he shall be guilty of an offence, unless he proves that he did not consent to or connive at the goods reaching any destination other than such a destination as aforesaid.
Offences in connection with applications for licences, conditions attaching to licences, etc.
8
1
If for the purposes of obtaining any licence under this Order any person makes any statement, or furnishes any document or information which to his knowledge is false in a material particular, or recklessly makes any statement or furnishes any document or information which is false in a material particular, he shall be guilty of an offence.
2
Any person who has done any act under the authority of a licence granted by the licensing authority under this Order and who fails to comply with any conditions attaching to that licence shall be guilty of an offence:
Provided that no person shall be guilty of an offence under this paragraph where he proves that the condition with which he failed to comply was modified, otherwise than with his consent, by the licensing authority after the doing of the act authorised by the licence.
Declaration as to goods: powers of search
9
1
Any person who is about to leave Guernsey or, as the case may be, Jersey shall, if he is required to do so by the Chief Revenue Officer or a States Revenue Officer —
a
declare whether or not he has with him any restricted goods which are destined for Liberia or for delivery, directly or indirectly, to or to the order of any person in Liberia; and
b
produce any such goods as aforesaid which he has with him.
2
Any such officer, and any person acting under his direction, may search that person for the purpose of ascertaining whether he has with him any such goods as aforesaid:
Provided that no person shall be searched in pursuance of this paragraph except by a person of the same sex.
3
Any person who without reasonable excuse refuses to make a declaration, or fails to produce any goods, or refuses to allow himself to be searched in accordance with the foregoing provisions of this article, shall be guilty of an offence.
4
Any person who under the provisions of this article makes a declaration which to his knowledge is false in a material particular, or recklessly makes any declaration which is false in a material particular, shall be guilty of an offence.
Investigation, etc. of suspected ships
10
1
Where any authorised officer has reason to suspect that any ship to which article 6 applies has been or is being or is about to be used in contravention of paragraph (1) of that article —
a
he may (either alone or accompanied and assisted by persons under his authority) board the ship and search her and, for that purpose, may use or authorise the use of reasonable force;
b
he may request the master of the ship to furnish such information relating to the ship and her cargo and produce for his inspection such documents so relating and such cargo as he may specify; and
c
in the case of a ship that is reasonably suspected of being or of being about to be used in contravention of paragraph (1) of article 6, any authorised officer (either there and then or upon consideration of any information furnished or document or cargo produced in pursuance of a request made under sub-paragraph (b)), with a view to preventing the commission (or the continued commission) of any such contravention, or in order that enquiries into the matter may be pursued, may take the further action specified in paragraph (2).
2
The further action referred to in paragraph (1)(c) is either —
a
to direct the master of the ship to refrain, except with the consent of any authorised officer, from landing at any port specified by the officer any part of the ship’s cargo that is so specified; or
b
to request the master of the ship to take any one or more of the following steps —
i
to cause the ship not to proceed with the voyage on which she is then engaged or about to engage until the master is notified by an authorised officer that the ship may so proceed;
ii
if the ship is then in port in Guernsey or, as the case may be Jersey, to cause her to remain there until the master is notified by an authorised officer that the ship may depart;
iii
if the ship is then in any other place, to take her to any such port specified by the officer and to cause her to remain there until the master is notified as mentioned in sub-paragraph (ii); and
iv
to take her to any other destination that may be specified by the officer in agreement with the master.
3
Without prejudice to the provisions of article 13(3), where —
a
a master refuses or fails to comply with a request made under paragraph 2(b); or
b
an authorised officer otherwise has reason to suspect that such a request that has been so made may not be complied with,
any such officer may take such steps as appear to him to be necessary to secure compliance with that request and, without prejudice to the generality of the foregoing, may for that purpose enter upon, or authorise entry upon, that ship and use, or authorise the use of, reasonable force.
4
Before or on exercising any power conferred by this article, an authorised officer shall, if requested to do so, produce evidence of his authority.
5
In this article “authorised officer” means a Chief Revenue Officer or a States Revenue Officer or —
a
in the case of Guernsey any officer as is referred to in Section 284(1) of the Merchant Shipping Act 1995 as extended to Guernsey by the Merchant Shipping Oil Pollution and General Provisions) (Guernsey) Order 1998 ; and
b
in the case of Jersey, the Harbour Master or an officer appointed to deputise for him.
Investigation, etc. of suspected aircraft
11
1
Where any authorised person has reason to suspect that any aircraft to which article 6 applies has been or is being or is about to be used in contravention of paragraph (1) of that article —
a
he may (either alone or accompanied and assisted by persons under his authority) board the aircraft and search it and, for that purpose, may use or authorise the use of reasonable force;
b
he may request the charterer, the operator and the commander of the aircraft or any of them to furnish such information relating to the aircraft and its cargo and produce for his inspection such documents so relating and such cargo as he may specify; and
c
if the aircraft is then in Guernsey or, as the case may be, Jersey any authorised person may (either there and then or upon consideration of any information furnished or document or cargo produced in pursuance of a request made under sub-paragraph (b)) further request the charterer, operator and the commander or any of them to cause the aircraft and any of its cargo to remain in Guernsey or, as the case may be, Jersey until notified that the aircraft and its cargo may depart.
2
Without prejudice to the provisions of article 13(3), where an authorised person has reason to suspect that any request that has been made under paragraph (1)(c) may not be complied with, he may take such steps as appear to him to be necessary to secure compliance with that request and, without prejudice to the generality of the foregoing, may for that purpose —
a
enter, or authorise entry, upon any land and upon that aircraft;
b
detain, or authorise the detention of, that aircraft and any of its cargo; and
c
use, or authorise the use of, reasonable force.
3
Before or on exercising any power conferred by this article, an authorised person shall, if requested to do so, produce evidence of his authority.
4
In this article —
“authorised person” means any States Revenue Officer and, in respect of Jersey, the Airport Director, and any person authorised by the Attorney General for the purpose of this article either generally or in a particular case.
Investigation, etc. of suspected vehicles
12
1
Where any authorised person has reason to suspect that any vehicle in Guernsey or as the case may be, Jersey has been or is being or is about to be used in contravention of article 6 —
a
he may (either alone or accompanied and assisted by persons under his authority) enter the vehicle and search it and, for that purpose, may use or authorise the use of reasonable force;
b
he may request the operator and the driver of the vehicle or either of them to furnish such information relating to the vehicle and any goods contained in it and produce for his inspection such documents so relating and such goods as he may specify; and
c
any authorised person may (either there and then or upon consideration of any information furnished or document or goods produced in pursuance of a request made under sub-paragraph (b)) further request the operator or the driver to cause the vehicle and any goods contained in it to remain in Guernsey or as the case may be, Jersey until notified that the vehicle may depart.
2
Without prejudice to the provisions of article 13(3), where any authorised person has reason to suspect that any request that has been made under paragraph (1)(c) may not be complied with, he may take such steps as appear to him to be necessary to secure compliance with that request and, without prejudice to the generality of the foregoing, may for that purpose —
a
enter, or authorise entry, upon any land and enter, or authorise entry of, that vehicle;
b
detain, or authorise the detention of, that vehicle and any goods contained in it; and
c
use, or authorise the use of, reasonable force.
3
Before or on exercising any power conferred by this article, an authorised person shall, if requested to do so, produce evidence of his authority.
4
In this article —
“authorised person” means any States Revenue Officer and any person authorised by the Attorney General for the purpose of this article either generally or in a particular case.
Provisions supplementary to articles 10 to 12
13
1
No information furnished or document produced by any person in pursuance of a request made under article 10, 11 or 12 shall be disclosed except —
a
with the consent of the person by whom the information was furnished or the document was produced:
Provided that a person who has obtained information or is in possession of a document only in his capacity as servant or agent of another person may not give consent for the purposes of this sub-paragraph but such consent may instead be given by any person who is entitled to that information or to the possession of that document in his own right;
b
to any person who would have been empowered under article 10, 11 or 12 to request that it be furnished or produced or to any person holding or acting in any office under or in the service of —
i
the Crown in respect of the Government of the United Kingdom;
ii
the Government of the Isle of Man;
iii
the States of Guernsey or Alderney or the Chief Pleas of Sark;
iv
the States of Jersey; or
v
the Government of any territory listed in Schedule 1 to this Order;
c
on the authority of the Attorney-General, to any organ of the United Nations or to any person in the service of the United Nations or of the Government of any other country for the purpose of assisting the United Nations or that Government in securing compliance with or detecting evasion of measures in relation to Liberia decided upon the Security Council of the United Nations; or
d
with a view to the institution of, or otherwise for the purposes of, any proceedings —
i
in the Bailiwick in question, for an offence under this Order or, with respect to any of the matters regulated by this Order, for an offence relating to customs; or
ii
for any offence under any law making provision with respect to such matters that is in force in the other Bailiwick to which this order applies, the United Kingdom, the Isle of Man or any territory listed in Schedule 1.
2
Any power conferred by article 10, 11 or 12 to request the furnishing of information or the production of a document or of cargo for inspection shall include a power to specify whether the information should be furnished orally or in writing and in what form and to specify the time by which and the place in which the information should be furnished or the document or cargo produced for inspection.
3
Each of the following persons shall be guilty of an offence, that is to say —
a
a master of a ship who disobeys any direction given under article 10(2)(a);
b
a master of a ship or a charterer or an operator or a commander of an aircraft or an operator or a driver of a vehicle who —
i
without reasonable excuse, refuses or fails within a reasonable time to comply with any request made under article 10, 11 or 12 by any person empowered to make it, or
ii
furnishes any document or information which to his knowledge is false in a material particular, or recklessly furnishes any document or information which is false in a material particular to such a person in response to such a request;
c
a master or a member of a crew of a ship or a charterer or an operator or a commander or a member of a crew of an aircraft or an operator or a driver of a vehicle who wilfully obstructs any such person (or any person acting under the authority of any such person) in the exercise of his powers under article 10, 11 or 12.
Nothing in articles 10 to 13 shall be construed so as to prejudice any other provision of law conferring powers or imposing restrictions or enabling restrictions to be imposed with respect to ships, aircraft or vehicles.
Obtaining of evidence and information
14
The provisions of Schedule 2 shall have effect in order to facilitate the obtaining, by or on behalf of the Attorney General, the licensing authority or in the case of Guernsey, the Chief Revenue Officer or, in the case of Jersey, a States Revenue Officer —
a
of the evidence and information for the purpose of securing compliance with or detecting evasion of —
i
this Order in the Bailiwick in question; or
ii
any law making provision with respect to any of the matters regulated by this Order that is in force in the other Bailiwick to which this Order applies, the United Kingdom, the Isle of Man or any territory listed in Schedule 1; and
b
of evidence of the commission of —
i
in the Bailiwick in question, an offence under this Order or, with respect to any of the matters regulated by this Order, an offence relating to customs; or
ii
with respect to any of those matters, an offence under the law of the other Bailiwick to which this Order applies, the United Kingdom, the Isle of Man or any territory listed in Schedule 1.
Investigations by a States Revenue Officer or Chief Revenue Officer
15
1
Where in the case of Guernsey the Chief Revenue Officer, or in the case of Jersey, a States Revenue Officer, investigates or proposes to investigate any matter with a view to determining —
a
whether there are grounds for believing that an offence under this Order has been committed, or
b
whether a person should be prosecuted for such an offence,
the matter shall be treated as an assigned matter within the meaning of section 1(1) of the Customs and Excise (General Provisions) (Bailiwick of Guernsey) Law 1972 as amended, in relation to Guernsey, and Article 1(1) of the Customs and Excise (Jersey) Law 1999 as amended, in relation to Jersey.
Penalties and proceedings
16
1
Any person guilty of an offence under article 3, 4(3), 5 or 6(3) shall be liable in Guernsey —
a
on conviction on indictment to imprisonment for a term not exceeding seven years or to a fine or to both; or
b
on summary conviction to imprisonment for a term not exceeding six months or to a fine not exceeding level 5 on the standard scale or to both.
and in Jersey, on conviction to imprisonment for a term not exceeding seven years, or to a fine, or to both.
2
Any person guilty of an offence under article 13(3)(b)(ii) or paragraph 5(b) or (d) of Schedule 2 shall be liable in Guernsey —
a
on conviction on indictment to imprisonment for a term not exceeding two years or to a fine or to both; or
b
on summary conviction to imprisonment for a term not exceeding six months or to a fine not exceeding level 5 on the standard scale or to both.
and in Jersey, on conviction to imprisonment for a term not exceeding two years or to a fine or both.
3
Any person guilty of an offence under article 8(1) or (2) or article 9(4) shall be liable in Guernsey —
a
on conviction on indictment to imprisonment for a term not exceeding two years or to a fine or to both;
b
on summary conviction to a fine not exceeding level 5 on the standard scale;
and in Jersey, on conviction to imprisonment for a term not exceeding two years or to a fine or to both.
4
Any person guilty of an offence under article 13(3)(a), (b)(i) or (c), or paragraph 5(a) or (c) of Schedule 2 shall be liable —
a
in Guernsey on summary conviction to imprisonment for a term not exceeding six months or to a fine not exceeding level 5 on the standard scale or to both;
b
in Jersey, on conviction to imprisonment for a term not exceeding 6 months or to a fine not exceeding level 4 on the standard scale.
5
Any person guilty of an offence under article 7 or 9(3) shall be liable —
a
in Guernsey on summary conviction to a fine not exceeding level 5 on the standard scale;
b
in Jersey, on conviction to a fine not exceeding level 4 on the standard scale.
6
Where any body corporate is guilty of an offence under this Order, 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 any person who was purporting to act in any such capacity, he, as well as the body corporate, shall be guilty of that offence, and shall be liable to be proceeded against and punished accordingly.
7
Summary proceedings for an offence under this Order in its application to Guernsey may be taken before the appropriate court in the Bailiwick having jurisdiction in the place where that person is for the time being.
8
No proceedings for an offence under this Order shall be instituted except by or with the consent of the Attorney General:
Provided that this paragraph shall not prevent the arrest, or the issue or execution of a warrant for the arrest, of any person in respect of such an offence, or the remand in custody or on bail of any person charged with such an offence, notwithstanding that the necessary consent to the institution of proceedings for the offence has not been obtained.
Exercise of powers of the licensing authority
17
1
The licensing authority may, to such extent and subject to such restrictions and conditions as he or it may think proper, delegate or authorise the delegation of any of his or its powers under this Order (other than the power to give authority under Schedule 2 to this Order to apply for a search warrant) to any person, or class or description of persons, approved by him, and references in this Order to the licensing authority shall be construed accordingly.
2
Any licences granted under this Order shall be in writing and may be either general or special, may be subject to or without conditions, may be limited so as to expire on a specified date unless renewed and may be varied or revoked by the authority that granted them.
A.K Galloway
Clerk of the Privy Council