text:
Citation, commencement and application
1
1
This Order may be cited as The Housing (Right to Buy)(Information to Secure Tenants)(England) Order 2005 and shall come into force on 26 th July 2005.
2
This Order applies in relation to England only .
Interpretation
2
In this Order —
“ the Act ” means the Housing Act 1985;
“the document” means the document prepared by a landlord in accordance with section 121AA of the Act;
“landlord” means a body which lets dwelling-houses under secure tenancies.
Matters about which information is to be provided to secure tenants
3
The matters set out in the Schedule to this Order are specified for the purposes of section 121AA of the Act.
When the document must be published
4
1
A landlord shall publish the document within two months of this Order coming into force.
2
Where a landlord revises the document under section 121AA(4) of the Act it shall publish the document in its revised form within one month of the revision.
When the document must be supplied
5
1
Following publication of the document in accordance with article 4(1) or (2) a landlord shall supply a copy of the document —
a
as soon as is reasonably practicable to each of its secure tenants at that time; and
b
to each subsequent new secure tenant at the time he signs his tenancy.
2
A landlord shall supply each of its secure tenants with a copy of the current version of the document at least once in every period of 5 years beginning with the date on which the document was supplied pursuant to article 5(1)(a).


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
These Regulations may be cited as the Financial Services and Markets Act 2000 (Disclosure of Confidential Information) (Amendment) Regulations 2005 and shall come into force on 25th November 2005.
Amendment of the Financial Services and Markets Act (Disclosure of Confidential Information) Regulations 2001
2
1
The Financial Services and Markets Act 2000 (Disclosure of Confidential Information) Regulations 2001 are amended as follows.
2
In Part 1 of Schedule 1 (disclosure of confidential information whether or not subject to directive restrictions) —
a
for “The Occupational Pensions Regulatory Authority”, substitute “The Pensions Regulator”;
b
for “Its functions under: (a) the Pensions Schemes Act 1993, (b) the Pensions Act 1995, or (c) any enactment in force in Northern Ireland corresponding to an enactment referred to in (a) or (b),”, substitute, “Its functions as such”.
3
In Schedule 2 (disclosure of confidential information not subject to directive restrictions) —
a
for “The Occupational Pensions Regulatory Authority”, substitute “The Pensions Regulator”;
b
for “Its functions under the Pension Schemes Act 1993 and the Pensions Act 1995”, substitute “Its functions as such”.
Vernon Coaker
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd November 2005


text:
PART 1
INTRODUCTORY
Citation, commencement and application
1
1
These Regulations may be cited as the Special Guardianship Regulations 2005 and shall come into force on 30th December 2005.
2
These Regulations apply to England only.
Interpretation
2
1
In these Regulations —
“ the Act ” means the Children Act 1989;
“couple” has the same meaning as in section 144(4) of the Adoption and Children Act 2002 ;
“Local Health Board” means a Local Health Board established by the National Assembly for Wales under section 16BA of the National Health Service Act 1977 ;
“prospective special guardian” means a person —
who has given notice to a local authority under section 14A(7) of the Act of his intention to make an application for a special guardianship order in accordance with section 14A(3) of the Act; or
in respect of whom a court has requested that a local authority conduct an investigation and prepare a report pursuant to section 14A(9) of the Act;
“relevant child” means a child in respect of whom —
a special guardianship order is in force;
a person has given notice to a local authority under section 14A(7) of the Act of his intention to make an application for a special guardianship order in accordance with section 14A(3) of the Act; or
a court is considering whether a special guardianship order should be made and has asked a local authority to conduct an investigation and prepare a report pursuant to section 14A(9) of the Act.
2
In any case where —
a
a person aged 18 or over is in full-time education or training; and
b
immediately before he reached the age of 18, financial support was payable in relation to him under Chapter 2 of Part 2 of these Regulations,
then, for the purposes of the continued provision of financial support and any review of financial support, these Regulations shall have effect in relation to him as if he were still a child.
PART 2
SPECIAL GUARDIANSHIP SUPPORT SERVICES
CHAPTER 1
PROVISION OF SERVICES
Prescribed services
3
1
For the purposes of section 14F(1)(b) of the Act the following services are prescribed as special guardianship support services (in addition to counselling, advice and information) —
a
financial support payable under Chapter 2;
b
services to enable groups of —
i
relevant children;
ii
special guardians;
iii
prospective special guardians; and
iv
parents of relevant children,
to discuss matters relating to special guardianship;
c
assistance, including mediation services, in relation to arrangements for contact between a relevant child and —
i
his parent or a relative of his; or
ii
any other person with whom such a child has a relationship which appears to the local authority to be beneficial to the welfare of the child having regard to the factors specified in section 1(3) of the Act;
d
services in relation to the therapeutic needs of a relevant child;
e
assistance for the purpose of ensuring the continuance of the relationship between a relevant child and a special guardian or prospective special guardian, including —
i
training for that person to meet any special needs of that child;
ii
subject to paragraph (3), respite care;
iii
mediation in relation to matters relating to special guardianship orders.
2
The services prescribed in paragraph (1)(b) to (e) may include giving assistance in cash.
3
For the purposes of paragraph (1)(e)(ii) respite care that consists of the provision of accommodation must be accommodation provided by or on behalf of a local authority under section 23 of the Act (accommodation of looked after children) or by a voluntary organisation under section 59 of the Act.
Arrangements for securing provision of services
4
1
The following are prescribed for the purposes of section 14F(9)(b) of the Act (persons who may provide special guardianship support services) —
a
a registered adoption society;
b
a registered adoption support agency;
c
a registered fostering agency;
d
a Local Health Board or Primary Care Trust;
e
a local education authority.
2
In paragraph (1) —
a
“registered adoption society” has the same meaning as in the Adoption and Children Act 2002;
b
“adoption support agency” has the same meaning as in the Adoption and Children Act 2002 and “fostering agency” has the same meaning as in the Care Standards Act 2000 and “registered” in relation to any such agency means that a person is registered in respect of it under Part 2 of the Care Standards Act 2000.
Services for persons outside the area
5
1
Section 14F of the Act (special guardianship support services) applies to a local authority in respect of the following persons who are outside the authority’s area —
a
a relevant child who is looked after by the local authority or was looked after by the local authority immediately before the making of a special guardianship order;
b
a special guardian or prospective special guardian of such a child;
c
a child of a special guardian or prospective special guardian mentioned in sub-paragraph (b).
2
But section 14F ceases to apply at the end of the period of three years from the date of the special guardianship order except in a case where the local authority are providing financial support under Chapter 2 and the decision to provide that support was made before the making of the order.
3
Nothing in this regulation prevents a local authority from providing special guardianship support services to persons outside their area where they consider it appropriate to do so.
CHAPTER 2
PROVISION OF FINANCIAL SUPPORT
Circumstances in which financial support is payable
6
1
Financial support is payable under this Chapter to a special guardian or prospective special guardian —
a
to facilitate arrangements for a person to become the special guardian of a child where the local authority consider such arrangements to be beneficial to the child’s welfare; or
b
to support the continuation of such arrangements after a special guardianship order is made.
2
Such support is payable only in the following circumstances —
a
where the local authority consider that it is necessary to ensure that the special guardian or prospective special guardian can look after the child;
b
where the local authority consider that the child needs special care which requires a greater expenditure of resources than would otherwise be the case because of his illness, disability, emotional or behavioural difficulties or the consequences of his past abuse or neglect;
c
where the local authority consider that it is appropriate to contribute to any legal costs, including court fees, of a special guardian or prospective special guardian, as the case may be, associated with —
i
the making of a special guardianship order or any application to vary or discharge such an order;
ii
an application for an order under section 8 of the Act;
iii
an order for financial provision to be made to or for the benefit of the child; or
d
where the local authority consider that it is appropriate to contribute to the expenditure necessary for the purposes of accommodating and maintaining the child, including the provision of furniture and domestic equipment, alterations to and adaptations of the home, provision of means of transport and provision of clothing, toys and other items necessary for the purpose of looking after the child.
Remuneration for former foster parents
7
1
Financial support under this Chapter may include an element of remuneration but only where the decision to include it is taken before the special guardianship order is made and the local authority consider it to be necessary in order to facilitate arrangements for a person to become a special guardian in a case where —
a
the special guardian or prospective special guardian has been a local authority foster parent in respect of the child; and
b
an element of remuneration was included in the payments made by the local authority to that person in relation to his fostering the child.
2
But that element of remuneration ceases to be payable after the expiry of the period of two years from the making of the special guardianship order unless the local authority consider its continuation to be necessary having regard to the exceptional needs of the child or any other exceptional circumstances.
Payment of financial support
8
Financial support under this Chapter may be paid —
a
periodically, if it is provided to meet a need which is likely to give rise to recurring expenditure; or
b
in any other case by a single payment or, if the local authority and the special guardian or prospective special guardian agree, by instalments.
Cessation of financial support
9
Financial support ceases to be payable to a special guardian or prospective special guardian if —
a
the child ceases to have a home with him;
b
the child ceases full-time education or training and commences employment;
c
the child qualifies for income support or jobseeker’s allowance in his own right; or
d
the child attains the age of 18 unless he continues in full-time education or training, when it may continue until the end of the course or training he is then undertaking.
Conditions
10
1
Where financial support is to be paid periodically it is not payable until the special guardian or prospective special guardian agrees to the following conditions —
a
that he will inform the local authority immediately if —
i
he changes his address;
ii
the child dies;
iii
any of the changes mentioned in regulation 9 (cessation of financial support) occurs; or
iv
there is a change in his financial circumstances or the financial needs or resources of the child which may affect the amount of financial support payable to him,
and, where the information is given orally, to confirm it in writing within seven days;
b
that he will complete and supply the local authority with an annual statement as to the following matters —
i
his financial circumstances;
ii
the financial needs and resources of the child;
iii
his address and whether the child still has a home with him.
2
The local authority may provide financial support subject to any other conditions they consider appropriate, including the timescale within which, and purposes for which, any payment of financial support should be utilised.
3
Subject to paragraph (4), where any condition imposed in accordance with this regulation is not complied with, the local authority may —
a
suspend or terminate payment of financial support; and
b
seek to recover all or part of the financial support they have paid.
4
Where the condition not complied with is a failure to provide an annual statement in accordance with an agreement referred to in paragraph (1), the local authority shall not take any steps under paragraph (3) until —
a
they have sent to the person who entered into the agreement a written reminder of the need to provide an annual statement; and
b
28 days have expired since the date on which that reminder was sent.
CHAPTER 3
ASSESSMENT AND PLANS
Request for assessment
11
1
The following persons are prescribed for the purposes of section 14F(3) of the Act (persons at whose request an assessment must be carried out) —
a
a relevant child who is looked after by the local authority or was looked after by the local authority immediately before the making of a special guardianship order;
b
a special guardian or prospective special guardian of such a child;
c
a parent of such a child.
2
Paragraph (3) applies if the local authority receive a written request from or, in the case of a child, on behalf of any of the following persons (not being a person falling within paragraph (1)) for an assessment of his needs for special guardianship support services —
a
a person mentioned in section 14F(3)(a) to (c) of the Act;
b
a child of a special guardian;
c
any person whom the local authority consider to have a significant and ongoing relationship with a relevant child.
3
The local authority must, if they are minded not to carry out an assessment, give the person notice of the proposed decision (including the reasons for it) and must allow him a reasonable opportunity to make representations in relation to that decision.
4
Where the request of a person for an assessment relates to a particular special guardianship support service, or it appears to the local authority that a person’s needs for special guardianship support services may be adequately assessed by reference to a particular special guardianship support service, the local authority may carry out the assessment by reference to that service only.
Procedure for assessment
12
1
Where the local authority carry out an assessment of a person’s needs for special guardianship support services they must have regard to such of the following considerations as are relevant to the assessment —
a
the developmental needs of the child;
b
the parenting capacity of the special guardian or prospective special guardian, as the case may be;
c
the family and environmental factors that have shaped the life of the child;
d
what the life of the child might be like with the person falling within sub-paragraph (b);
e
any previous assessments undertaken in relation to the child or a person falling within sub-paragraph (b);
f
the needs of a person falling within sub-paragraph (b) and of that person’s family;
g
where it appears to the local authority that there is a pre-existing relationship between a person falling within sub-paragraph (b) and the parent of the child, the likely impact of the special guardianship order on the relationships between that person, that child and that parent.
2
The local authority must, where they consider it appropriate to do so —
a
interview the person whose needs for special guardianship support services are being assessed;
b
where the person falling within sub-paragraph (a) is a child, interview —
i
any special guardian or prospective special guardian, as the case may be, of the child; or
ii
any adult the local authority consider it appropriate to interview.
3
Where it appears to the local authority that the person may have a need for services from a Local Health Board, Primary Care Trust or local education authority, they must, as part of the assessment, consult that Local Health Board, Primary Care Trust or local education authority.
4
After undertaking an assessment, the local authority must prepare a written report of the assessment.
Assessment of need for financial support
13
1
This regulation applies where the local authority carry out an assessment of a person’s need for financial support.
2
In determining the amount of financial support, the local authority must take account of any other grant, benefit, allowance or resource which is available to the person in respect of his needs as a result of becoming a special guardian of the child.
3
Subject to paragraphs (4) and (5) the local authority must also take account of the following considerations —
a
the person’s financial resources, including any tax credit or benefit, which would be available to him if the child lived with him;
b
the amount required by the person in respect of his reasonable outgoings and commitments (excluding outgoings in respect of the child);
c
the financial needs and resources of the child.
4
The local authority must disregard the considerations in paragraph (3) where they are considering providing financial support in respect of legal costs, including court fees, in a case where a special guardianship order is applied for in respect of a child who is looked after by the local authority and the authority support the making of the order or an application is made to vary or discharge a special guardianship order in respect of such a child.
5
The local authority may disregard any of the considerations in paragraph (3) —
a
where they are considering providing financial support in respect of —
i
initial costs of accommodating a child who has been looked after by the local authority;
ii
recurring costs in respect of travel for the purpose of visits between the child and a related person; or
iii
any special care referred to in regulation 6(2)(b) in relation to a child who has been looked after by the local authority; or
b
where they are considering including an element of remuneration under regulation 7.
6
In paragraph (5)(a)(ii) “related person” means a relative of the child or any other person with whom the child has a relationship which appears to the local authority to be beneficial to the welfare of the child having regard to the factors specified in section 1(3) of the Act.
Plan
14
1
This regulation applies in relation to the requirement in section 14F(6) of the Act for the local authority to prepare a plan in accordance with which special guardianship support services are to be provided.
2
The local authority must prepare a plan if —
a
they propose to provide special guardianship support services to a person on more than one occasion; and
b
the services are not limited to the provision of advice or information.
3
Where it appears to the local authority that the person may have a need for services from a Local Health Board, Primary Care Trust or a local education authority, they must consult that Local Health Board, Primary Care Trust or local education authority before preparing the plan.
4
The local authority must nominate a person to monitor the provision of the services in accordance with the plan.
Notice of proposal as to special guardianship support services
15
1
Before making any decision under section 14F(5) of the Act as to a person’s needs for special guardianship support services, the local authority must allow the person an opportunity to make representations in accordance with this regulation.
2
The local authority must first give the person notice of the proposed decision and the time allowed for making representations.
3
The notice must contain the following information —
a
a statement as to the person’s needs for special guardianship support services;
b
where the assessment relates to his need for financial support, the basis upon which financial support is determined;
c
whether the local authority propose to provide him with special guardianship support services;
d
the services (if any) that are proposed to be provided to him;
e
if financial support is to be paid to him, the proposed amount that would be payable; and
f
any proposed conditions under regulation 10(2).
4
In a case where the local authority propose to provide special guardianship support services and are required to prepare a plan under section 14F(6) of the Act, the notice must be accompanied by a draft of that plan.
5
The local authority shall not make a decision until —
a
the person has made representations to the local authority or notified the local authority that he is satisfied with the proposed decision and, where applicable, the draft plan; or
b
the period of time for making representations has expired.
Notification of decision as to special guardianship support services
16
1
After making their decision under section 14F(5) of the Act as to whether to provide special guardianship support services to a person, the local authority must give the person notice of that decision, including the reasons for it.
2
Where the local authority are required to prepare a plan under section 14F(6) of the Act, the notice must include details of that plan and the person nominated under regulation 14(4).
3
If the local authority decide that financial support is to be provided, the notice given under paragraph (1) must include the following information —
a
the method of the determination of the amount of financial support;
b
where financial support is to be paid in instalments or periodically —
i
the amount of financial support;
ii
the frequency with which the payment will be made;
iii
the period for which financial support is to be paid;
iv
when payment will commence;
c
where financial support is to be paid as a single payment, when the payment is to be made;
d
where financial support is to be paid subject to any conditions imposed in accordance with regulation 10(2), those conditions, the date (if any) by which the conditions are to be met and the consequences of failing to meet the conditions;
e
the arrangements and procedure for review, variation and termination of financial support;
f
the responsibilities of —
i
the local authority under regulations 17 and 18 (reviews); and
ii
the special guardian or prospective special guardian pursuant to any agreement mentioned in regulation 10.
CHAPTER 4
REVIEWS
Reviews: general procedure
17
1
This regulation applies where the local authority provide special guardianship support services for a person other than financial support payable periodically.
2
The local authority must review the provision of such services —
a
if any change in the person’s circumstances which may affect the provision of special guardianship support services comes to their notice;
b
at such stage in the implementation of the plan as they consider appropriate; and
c
in any event, at least annually.
3
Regulations 12 and 13 apply in relation to a review under this regulation as they apply in relation to an assessment under Chapter 3 of this Part.
4
If the local authority propose to vary or terminate the provision of special guardianship support services to any person, before making any decision as a result of the review they must give the person an opportunity to make representations and for that purpose they must give him notice of the proposed decision and the time allowed for making representations.
5
The notice must contain the information mentioned in regulation 15(3) and, if the local authority propose to revise the plan, a draft of the revised plan.
6
The local authority must, having regard to the review and after considering any representations received within the period specified in the notice —
a
decide whether to vary or terminate the provision of special guardianship support services for the person; and
b
where appropriate, revise the plan.
7
The local authority must give the person notice of their decision (including the reasons for it) and, if applicable, details of the revised plan.
Review of financial support payable periodically
18
1
This regulation applies where the local authority provide financial support for a person payable periodically.
2
The local authority must review the financial support —
a
on receipt of the annual statement mentioned in regulation 10;
b
if any relevant change of circumstances or any breach of a condition mentioned in regulation 10 comes to their notice; and
c
at any stage in the implementation of the plan that they consider appropriate.
3
In paragraph (2) a relevant change of circumstances is any of the changes that the person has agreed to notify under regulation 10.
4
Regulations 12 and 13 apply in relation to a review under this regulation as they apply in relation to an assessment under Chapter 3 of this Part.
5
If the local authority propose, as a result of the review, to reduce or terminate financial support or revise the plan, before making that decision, the local authority must give the person an opportunity to make representations and for that purpose they must give the person notice of the proposed decision and the time allowed for making representations.
6
But paragraph (5) does not prevent the local authority from suspending payment of financial support pending that decision.
7
The notice must contain the information mentioned in regulation 15(3) and, if applicable, a draft of the revised plan.
8
The local authority must, having regard to the review, and after considering any representations received within the period specified in the notice —
a
decide whether to vary or terminate payment of the financial support or whether to seek to recover all or part of any financial support that has been paid; and
b
where appropriate, revise the plan.
9
The local authority must give the person notice of their decision, including the reasons for it, and, if applicable, the revised plan.
CHAPTER 5
URGENT CASES AND NOTICES
Urgent cases
19
Where any requirement applicable to the local authority in this Part in relation to carrying out an assessment, preparing a plan or giving notice would delay the provision of a service in a case of urgency, that requirement does not apply.
Notices
20
1
Any notice required to be given under this Part must be given in writing.
2
If the person to whom notice is to be given is a child and —
a
it appears to the local authority that the child is not of sufficient age and understanding for it to be appropriate to give him such notice; or
b
in all the circumstances it is not appropriate to give him such notice,
the notice must be given to his special guardian or prospective special guardian (where applicable) or otherwise to the adult the local authority consider most appropriate.
PART 3
MISCELLANEOUS PROVISIONS IN RELATION TO SPECIAL GUARDIANSHIP
Court report
21
The matters specified in the Schedule are the matters prescribed for the purposes of section 14A(8)(b) of the Act (matters to be dealt with in report for the court).
Relevant authority for the purposes of section 24(5)(za) of the Act
22
For the purposes of section 24(5)(za) of the Act (persons qualifying for advice and assistance) the relevant authority shall be the local authority which last looked after the person.
Signed by authority of the Secretary of State for Education and Skills
Filkin
Parliamentary Under Secretary of State
Department for Education and Skills
4th April 2005


text:
1
This Order may be cited as the Inheritance Tax (Indexation) Order 2005.
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 2005 are as follows —
TABLE OF RATES OF TAX
Portion of value Rate of Tax Lower Limit Upper Limit Per cent.
£ £ 0 272,000 NIL 272,000 – 40
Jim Murphy
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
16th March 2005


text:
Citation and commencement
1
This Order may be cited as the Immigration Services Commissioner (Designated Professional Body) (Fees) Order 2005 and shall come into force on 16th March 2005.
Fee
2
1
The fee to be paid to the Immigration Services Commissioner by each designated professional body for the year 1st April 2004 to 31st March 2005 shall be the sum specified in the Schedule to this Order.
2
The fee shall be paid on or before 31st March 2005.
Des Browne
Minister of State
Home Office
21st February 2005


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the National Blood Authority and United Kingdom Transplant (Abolition) Order 2005 and shall come into force on 1st October 2005.
2
In this Order —
“ NBA ” means the National Blood Authority established by the National Blood Authority (Establishment and Constitution) Order 1993 ;
“ NHSBT ” means NHS Blood and Transplant (Gwaed a Thrawsblaniadau'r GIG) established by NHS Blood and Transplant (Gwaed a Thrawsblaniadau'r GIG) (Establishment and Constitution) Order 2005 ;
“ UKT ” means United Kingdom Transplant established by the United Kingdom Transplant (Establishment and Constitution) Order 1991 .
Abolition of the National Blood Authority and United Kingdom Transplant
2
The NBA and UKT are abolished and accordingly the Orders and Regulations in Schedule 1 are revoked.
Consequential amendment of Orders and Regulations
3
The amendments in Schedule 2 are made in consequence of the abolition of the NBA and UKT.
Investigation of complaints by the Health Service Commissioner
4
1
A complaint made under the Health Service Commissioners Act 1993 to the Health Service Commissioner for England in relation to the NBA or UKT whether made before, on or after the coming into force of this Order, may be investigated by the Commissioner notwithstanding the abolition of those Special Health Authorities.
2
The Health Commissioner for England, where she conducts such an investigation, shall send a report of the result of her investigation to the Secretary of State for Health.
Enforceability of rights and transfer of liabilities
5
1
Any right that was, immediately before 1st October 2005, enforceable by or against the NBA shall, on or after that date, be enforceable by or against NHSBT.
2
All liabilities of the NBA shall, on 1st October 2005, be transferred to NHSBT.
6
1
Any right that was, immediately before 1st October 2005, enforceable by or against UKT shall, on or after that date, be enforceable by or against NHSBT.
2
All liabilities of UKT shall, on 1st October 2005, be transferred to NHSBT.
Transfer of property
7
1
All property of the NBA is transferred to NHSBT on 1st October 2005.
2
All property of UKT is transferred to NHSBT on 1st October 2005.
Transfer of officers
8
1
This paragraph applies in relation to an officer of the NBA who on 30 th September 2005 is wholly or mainly engaged in the performance of the functions of the NBA.
2
Any officer to whom paragraph (1) applies shall, on 1st October 2005, be transferred to the employment of NHSBT.
3
The contract of employment of an officer transferred under paragraph (2) —
a
is not terminated by the transfer; and
b
has effect from the time of the transfer as if originally made between the officer and NHSBT.
4
Without prejudice to paragraph (3) —
a
all the rights, powers, duties and liabilities of the NBA under or in connection with its contract of employment with an officer transferred under paragraph (2), shall by virtue of this paragraph be transferred to NHSBT; and
b
anything done before the date of the transfer by or in relation to the NBA, in respect of the officer or his contract of employment, shall be deemed to have been done by or in relation to NHSBT.
5
Paragraphs (2) to (4) do not transfer an officer’s contract of employment, or the rights, powers, duties and liabilities under or in connection with it, if that officer has objected to the transfer to NHSBT and had informed the NBA of that objection by 30th September 2005.
6
Where an officer has objected as mentioned in paragraph (5), his contract of employment with the NBA shall be terminated immediately before the date on which the transfer would occur, but he shall not be treated, for any purpose, as having been dismissed from the NBA.
7
This article is without prejudice to any right of an officer to terminate his contract of employment if a substantial change is made to his detriment in his working conditions; but no such right shall arise by reason only that, under this article, the identity of his employer changes unless the officer shows that, in all the circumstances, the change is a significant change and is to his detriment.
9
1
This paragraph applies in relation to an officer of UKT who on 30 th September 2005 is wholly or mainly engaged in the performance of the functions of UKT.
2
Any officer to whom paragraph (1) applies shall, on 1st October 2005, be transferred to the employment of NHSBT.
3
The contract of employment of an officer transferred under paragraph (2) —
a
is not terminated by the transfer; and
b
has effect from the time of the transfer as if originally made between the officer and NHSBT.
4
Without prejudice to paragraph (3) —
a
all the rights, powers, duties and liabilities of UKT, under or in connection with its contract of employment with an officer transferred under paragraph (2), shall by virtue of this paragraph be transferred to NHSBT; and
b
anything done before the date of the transfer by or in relation to UKT, in respect of the officer or his contract of employment, shall be deemed to have been done by or in relation to NHSBT.
5
Paragraphs (2) to (4) do not transfer an officer’s contract of employment, or the rights, powers, duties and liabilities under or in connection with it, if that officer has objected to the transfer to NHSBT and has informed UKT of that objection by 30th September 2005.
6
Where an officer has objected as mentioned in paragraph (5), his contract of employment with UKT shall be terminated immediately before the date on which the transfer would occur, but he shall not be treated, for any purpose, as having been dismissed from UKT.
7
This article is without prejudice to any right of an officer to terminate his contract of employment if a substantial change is made to his detriment in his working conditions; but no such right shall arise by reason only that, under this article, the identity of his employer changes unless the officer shows that, in all the circumstances, the change is a significant change and is to his detriment.
Provision for continuity in the exercise of functions
10
1
Anything done on or before 30 th September 2005 by or in relation to the NBA shall be deemed to have been done by or in relation to NHSBT.
2
Anything done on or before 30th September 2005 by or in relation to UKT shall be deemed to have been done by or in relation to NHSBT.
Winding up of the affairs of the NBA and UKT
11
1
It shall be the duty of NHSBT to take such action as may be necessary for the winding up of the affairs of the NBA, including the preparation of the outstanding accounts of the NBA and the performance of all statutory duties relating to those accounts.
2
It shall be the duty of NHSBT to take such action as may be necessary for the winding up of the affairs of UKT, including the preparation of the outstanding accounts of UKT and the performance of all statutory duties relating to those accounts.
Signed by authority of the Secretary of State for Health
Rosie Winterton
Minister of State
Department of Health
9th September 2005


text:
Citation, commencement and effect
1
These Regulations may be cited as the General Insurance Reserves (Tax) (Amendment) Regulations 2005 and shall come into force on 21st December 2005.
Amendment of the General Insurance Reserves (Tax) Regulations 2001
2
Amend the General Insurance Reserves (Tax) Regulations 2001 as follows.
3
1
Amend paragraph (3) of regulation 3 (recalculation of technical provisions for the purposes of section 107) as follows.
2
In Rule 8A.3(b) after “account” insert “for which an election under section 107(4) was made in respect of the provision for the earlier period”.
3
In Rule 9.3 for “sections 92 to 93A” substitute “sections 92 to 92C ”.
4
1
Subject to paragraphs (2) and (3), for regulation 5 (accounting in foreign currencies and relevant discount rate) substitute —
Currency accounting and relevant discount rate
5
1
Subject to paragraph (3), in respect of a general insurer’s business to which section 92B of the Finance Act 1993 applies, any calculation required under these Regulations shall be made in the functional currency.
2
Subject to paragraph (3), in respect of a general insurer’s business to which section 92C of the Finance Act 1993 applies, any calculation required under these Regulations shall be made in the accounts currency.
3
In respect of any foreign operation, so much of any calculation required under these Regulations as relates to that operation shall be made in the currency in which the activities of the foreign operation are conducted.
4
Where paragraph (3) applies any amount of interest calculated in accordance with these Regulations to be treated as a receipt or expense under Rule 9.3 shall be translated into the currency in which profits or losses are required to be computed under sections 92 to 92C of the Finance Act 1993 by reference to the appropriate exchange rate.
5
If the currency determined by paragraphs (1) to (3) to be used in calculations under these Regulations is one of the currencies mentioned in paragraph (b) of Rule 5.4, the discount rate to be applied to those calculations shall be found in accordance with the formula in that paragraph, and in any other case shall be found in accordance with the formula in paragraph (a) of Rule 5.4.
6
In this regulation —
“accounts currency” has the meaning given in section 92C(1) and (2) of the Finance Act 1993;
“appropriate exchange rate” has the meaning given in section 92D(2) of the Finance Act 1993;
“foreign operation” means —
in the case of a general insurer not resident in the United Kingdom, its permanent establishment in the United Kingdom, and
in any other case, an entity that is a subsidiary, associate, joint venture or branch of a general insurer the activities of which are conducted in a currency other than the functional currency;
“functional currency” has the meaning given in section 92E(3) of the Finance Act 1993.
.
2
If an election was made before 31 December 2003 under regulation 5(1) as it stood immediately before the substitution of regulation 5 made by the General Insurance Reserves (Tax) (Amendment) Regulations 2003 , the currency chosen under regulation 5(5) as it stood before that substitution may continue to be used as it might have been had the substitution made by paragraph (1) not occurred.
3
The currency determined by regulation 5 as it stood immediately before the substitution made by paragraph (1) to be used in calculations in respect of part of a general insurer’s business may continue to be used in relation to that part of the general insurer’s business as it might have been had the substitution not occurred.
Vernon Coaker
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
29th November 2005


text:
1
This Order may be cited as the Armed Forces Act 2001 (Commencement No.5) Order 2005.
2
Sections 26, 27 and 28 of the Armed Forces Act 2001 shall come into force on 14th October 2005.
Don Touhig
Parliamentary Under-Secretary of State Ministry of Defence
12th October 2005


text:
Citation, commencement and application
1
1
These Regulations may be cited as the Housing Renewal Grants (Amendment) (England) Regulations 2005 and shall come into force on 31st December 2005.
2
These Regulations apply to applications for grant which fall to be approved on or after 31st December 2005 by local housing authorities in England.
Interpretation
2
In these Regulations —
“the 1996 Regulations ” means the Housing Renewal Grants Regulations 1996 , and
“the qualifying age for state pension credit” is (in accordance with section 1(2)(b) of the State Pension Credit Act 2002) —
in the case of a woman, pensionable age; or
in the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man.
Modification of the 1996 Regulations
3
1
The 1996 Regulations shall have effect, in relation to any person who has attained the qualifying age for state pension credit, with the modifications set out in this Regulation.
2
For regulations 14 (applicable amounts) and 15 (polygamous marriages), substitute —
Applicable amounts
14
1
The applicable amount of a relevant person who has attained or whose partner has attained the qualifying age for state pension credit shall be the aggregate of such of the following amounts as apply in his case —
a
an amount in respect of his personal allowance, determined in accordance with paragraph 1 of Schedule 1A;
b
an amount in respect of any child or young person who is a member of his family, determined in accordance with paragraph 2 of that Schedule;
c
if he is a member of a family of which at least one member is a child or young person, an amount determined in accordance with Part 2 of that Schedule (family premium);
d
the amount of any premiums which may be applicable to him, determined in accordance with Parts 3 and 4 of that Schedule.
2
In Schedule 1A, “additional spouse” means a spouse of either party to a marriage who is additional to the other party to the marriage.
.
3
After Schedule 1, insert —
SCHEDULE 1A
APPLICABLE AMOUNTS FOR PERSONS WHO HAVE ATTAINED OR WHOSE PARTNER HAS ATTAINED THE QUALIFYING AGE FOR STATE PENSION CREDIT
Regulation 14
PART I
Personal Allowances
1
The amount specified in the second column of the table below in respect of each person or couple specified in the first column shall be the amount specified for the purposes of regulation 14(1)(a) —
(1) Person, couple or polygamous marriage (2) Amount
1
Single claimant —
a
aged under 65;
b
aged 65 or over.
1
a
£109.45;
b
£125.90.
2
Couple —
a
both members aged under 65;
b
one member or both members aged 65 or over.
2
a
£167.05;
b
£188.60.
3
If the claimant is a member of a polygamous marriage and none of the members of the marriage have attained the age of 65 —
a
for the claimant and the other party to the marriage;
b
for each additional spouse who is a member of the same household as the claimant.
3
a
£167.05;
b
£57.60.
4
If the claimant is a member of a polygamous marriage and one or more members of the marriage are aged 65 or over —
a
for the claimant and the other party to the marriage;
b
for each additional spouse who is a member of the same household as the claimant.
4
a
£188.60;
b
£62.70.
2
1
The amounts specified in the second column of the table below in respect of a person specified in the first column shall, for the relevant period specified in the first column, be the amounts specified for the purpose of regulation 14(1)(b) —
Child or young person Amount
In respect of the period —
a
beginning on that person’s date of birth and ending on the day preceding the first Monday in September following that person’s sixteenth birthday;
£43.88;
b
beginning on the first Monday in September following that person’s sixteenth birthday and ending on the day preceding that person’s nineteenth birthday.
£43.88.
2
In column (1) of the table above, “the first Monday in September” means the Monday which first occurs in the month of September in the relevant year.
PART II
Family Premium
3
1
The amount for the purposes of regulation 14(1)(c) and (d) in respect of a family of which at least one member is a child or young person shall be £16.10.
2
The amount specified in sub-paragraph (1) shall be increased by £10.50 where at least one child is under the age of one year and for the purposes of this sub-paragraph where that child’s first birthday does not fall on a Monday he shall be treated as under the age of one year until the first Monday after his first birthday.
PART III
Premiums
4
The amounts specified in Part IV shall be the premiums applicable to relevant persons who satisfy a condition specified in paragraphs 7 to 10 of this Part in respect of a particular premium.
5
Subject to paragraph 6, where a relevant person satisfies a condition in respect of more than one premium in this Part, only one premium shall be applicable to him and if the premiums which would (apart from this provision) be applicable are of different amounts, only the higher or highest of these shall apply.
6
The following premiums, namely —
a
a severe disability premium to which paragraph 7 applies,
b
an enhanced disability premium to which paragraph 8 applies,
c
a disabled child premium to which paragraph 9 applies, and
d
a carer premium to which paragraph 10 applies
are applicable in addition to any other premium which may apply under this Schedule.
Severe disability premium
7
1
Subject to paragraphs 11 and 12, the condition is that the relevant person is a severely disabled person.
2
For the purposes of sub-paragraph (1), a relevant person shall be treated as a severely disabled person if, and only if —
a
in the case of a single person, a lone parent or a relevant person who is treated as having no partner in consequence of sub-paragraph (3) —
i
he is in receipt of attendance allowance or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, and
ii
he has no non-dependants aged 18 or over normally residing with him or with whom he is normally residing, and
iii
a carer’s allowance under section 70 of the 1992 Act is not in payment to any person in respect of caring for him;
b
in the case of a relevant person who has a partner —
i
the relevant person is in receipt of attendance allowance or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, and
ii
his partner is also in receipt of such an allowance or, if he is a member of a polygamous marriage, all the partners of that marriage are in receipt of such an allowance, and
iii
he has no non-dependants aged 18 or over normally residing with him or with whom he is normally residing, and either a carer’s allowance is payable to someone in respect of caring for only one of a couple or, in the case of a polygamous marriage, for one or more but not all of the partners of the marriage; or else such an allowance is not in payment to anyone in respect of caring for either member of a couple or any partner of a polygamous marriage.
3
Where a relevant person has a partner who does not satisfy the condition in sub-paragraph (2)(b)(ii), and that partner is blind or is treated as blind within the meaning of sub-paragraph (4), that partner shall be treated for the purposes of sub-paragraph (2) as if he were not a partner of the relevant person.
4
For the purposes of sub-paragraph (3) —
a
a person is blind if he is registered in a register compiled by a local authority under section 29 of the National Assistance Act 1948 (welfare services), and
b
a person who has ceased to be registered as blind on regaining his eyesight shall nevertheless be treated as blind and as satisfying the condition of being so registered for a period of 28 weeks following the date on which he ceased to be so registered.
5
For the purposes of sub-paragraphs (2)(a)(ii) and (2)(b)(ii), no account shall be taken of —
a
a person receiving attendance allowance or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, if he would, but for his being a patient for a period exceeding 28 days, be so in receipt; or
b
a person who is blind or is treated as blind within the meaning of sub-paragraph (4).
Enhanced disability premium
8
The condition is that the care component of disability living allowance is, or would, but for a suspension of benefit in accordance with regulations under section 113(2) of the 1992 Act or but for an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of the 1992 Act in respect of a child or young person who is a member of the relevant person’s family.
Disabled child premium
9
1
Subject to paragraphs 11 and 12, the condition is that a child or young person for whom the relevant person or a partner of his is responsible and who is a member of the relevant person’s household —
a
is in receipt of disability living allowance or is no longer in receipt of such allowance because he is a patient, provided that the child or young person continues to be a member of the family; or
b
is blind or treated as blind within the meaning of paragraph 7(4); or
c
is a child or young person in respect of whom section 145A of the 1992 Act applies for the purposes of entitlement to child benefit, but only for the period prescribed under that section, and in respect of whom a disabled child premium was included in the relevant person’s applicable amount immediately before the death of that child.
2
In paragraph (1), “patient” means a person (other than a person who is serving a sentence of imprisonment or detention in a youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of the Social Security (Hospital In-patients) Regulations 1975.
Carer premium
10
1
Subject to paragraphs 11 and 12, the condition is that the relevant person or his partner is, or both of them are, entitled to a carer’s allowance under section 70 of the 1992 Act.
2
Where a carer premium has been awarded but —
a
the person in respect of whose care the carer’s allowance has been awarded dies; or
b
the person in respect of whom the premium was awarded ceases to be entitled, or ceases to be treated as entitled, to a carer’s allowance,
this paragraph shall be treated as satisfied for a period of eight weeks from the relevant date specified in sub-paragraph (3).
3
The relevant date for the purposes of sub-paragraph (2) is —
a
the Sunday following the death of the person in respect of whose care the carer’s allowance has been awarded (or beginning with the date of death if the death occurred on a Sunday);
b
where head (a) above does not apply, the date on which that person who was entitled to a carer’s allowance ceases to be entitled to it.
4
For the purpose of this paragraph, a person shall be treated as being entitled to and in receipt of a carer’s allowance for any period not covered by an award but in respect of which payment is made in lieu of an award.
Persons in receipt of concessionary payments
11
For the purposes of determining whether a premium is applicable to a person under paragraphs 7 to 10, any concessionary payment made to compensate that person for non-payment of any benefit mentioned in those paragraphs shall be treated as if it were a payment of that benefit.
Persons in receipt of benefit
12
For the purposes of this Part of this Schedule, a person shall be regarded as being in receipt of any benefit if, and only if, it is paid in respect of him and shall be so regarded only for any period in respect of which that benefit is paid.
PART IV
Amounts of Premiums specified in Part III
Premium Amount
13
1
Severe disability premium —
a
where the relevant person satisfies the condition in paragraph 7(2)(a);
b
where the relevant person satisfies the condition in paragraph 7(2)(b) —
i
in a case where there is someone in receipt of a carer’s allowance or if he or any partner satisfies that condition only by virtue of paragraph 7(4);
ii
in a case where there is no-one in receipt of such an allowance.
1
a
£45.50;
b
i
£45.50;
ii
£91.00.
2
Enhanced disability premium.
2
£17.71 in respect of each child or young person in respect of whom the conditions specified in paragraph 8 are satisfied.
3
Disabled child premium.
3
£43.89 in respect of each child or young person in respect of whom the condition specified in paragraph 9 is satisfied.
4
Carer premium.
4
£25.80 in respect of each person who satisfies the condition specified in paragraph 10.
Amendment of the 1996 Regulations
4
The 1996 Regulations are amended in accordance with the following provisions of these Regulations.
Regulation 2
5
In regulation 2 (interpretation), in paragraph (1) —
a
in the definition of “close relative”, for “or the spouse of any of the preceding persons or, if that person is one of an unmarried couple, the other member of that couple” substitute “or, if any of the preceding persons is one member of a couple, the other member of that couple”;
b
after the definition of “council tax benefit”, insert the following definition —
“couple” means —
a man and woman who are married to each other and are members of the same household;
a man and woman who are not married to each other but are living together as husband and wife;
two people of the same sex who are civil partners of each other and are members of the same household;
two people of the same sex who are not civil partners of each other but are living together as if they were civil partners.
;
c
in the definition of “dwelling”, for “qualifying park home” substitute “caravan”;
d
in the definition of “family”, omit “married or unmarried” in each place in which the words occur, and in paragraph (b) for “them” substitute “the couple”;
e
omit the definition of “married couple”;
f
omit the definition of “member of a couple”;
g
in the definition of “partner” —
i
before “means” insert “, except in regulation 38(4),”;
ii
in paragraph (a), omit the words “married or unmarried”; and
h
omit the definition of “unmarried couple”.
Regulation 5
6
For regulation 5 (definition of relevant person), substitute —
Definition of relevant person
5
1
Subject to paragraph (2), in respect of any application for a grant a relevant person is any person who —
a
is the disabled occupant, or one of the disabled occupants, of the dwelling or the flat in the building and is not a child or young person;
b
is the partner, or a partner, of the disabled occupant or of one of the disabled occupants and is not a child or young person; and
is not the parent or guardian of a disabled child or young person who lives or intends to live in the dwelling or, as the case may be, a flat in the building.
2
Where any of the sub-paragraphs of paragraph (1) applies to both members of a couple or to more than one member of a polygamous marriage, one member only of that couple or of that polygamous marriage will be the relevant person in respect of that application.
.
Regulation 10
7
In regulation 10 (the applicable amount) —
a
in paragraph (1)(b) —
i
for “£53.79” substitute “£56.40”, and
ii
for “£69.92” substitute “£73.32”;
b
in paragraph 2(aa)(ii) omit “married or unmarried” and “(within the meaning of the State Pension Credit Act 2002)”.
Regulation 12
8
In regulation 12 (reduction in amount of grant) —
a
in paragraph (1) —
i
in sub-paragraph (a), for “19.97” substitute “19.37”;
ii
in sub-paragraph (b), for “39.94” substitute “38.73”;
iii
in sub-paragraph (c), for “159.76” substitute “154.93”;
iv
in sub-paragraph (d), for “399.41” substitute “387.33”;
b
in paragraph (2) —
i
in sub-paragraph (a), for “11.27” substitute “11.21”;
ii
in sub-paragraph (b), for “22.53” substitute “22.41”;
iii
in sub-paragraph (c), for “90.13” substitute “89.66”;
iv
in sub-paragraph (d), for “225.32” substitute “224.15”.
Regulation 14
9
In regulation 14 (applicable amounts), in paragraph (b) omit from “, except” to the end of that paragraph.
Regulation 15
10
In regulation 15 (polygamous marriages), in paragraph (c) omit from “, except” to the end of that paragraph.
Regulation 17
11
In regulation 17 (determination of income and capital of relevant person’s family and of a polygamous marriage) —
a
in paragraph (1), omit —
i
the words “and, subject to paragraph (2) and to regulation 32 (modifications in respect of children and young persons), the income of a child or young person”; and
ii
the words “or that child or young person” at the end;
b
omit paragraph (2);
c
in paragraph (3), for sub-paragraphs (a) and (b) substitute —
a
the relevant person shall be treated as possessing income and capital belonging to each such member; and
b
the income and capital of that member shall be calculated in accordance with the following provisions of this Chapter and Chapters V to IX in like manner as for the relevant person.
;
d
after paragraph (3), add —
4
The income and capital of a child or young person shall not be treated as the income and capital of the relevant person.
.
Regulation 18
12
In regulation 18 (determination of income on a weekly basis), in paragraph (1A) —
i
in sub-paragraph (a), for “£94.50” substitute “£175”; and
ii
in sub-paragraph (b), for “£140” substitute “£300”.
Regulation 19
13
In regulation 19 (treatment of childcare charges) —
a
in paragraph (1) —
i
for “has incurred” substituted “incurs”;
ii
for sub-paragraph (c), substitute —
c
is a member of a couple where one member is engaged in remunerative work and the other —
i
is incapacitated;
ii
is an in-patient in hospital; or
iii
is in prison (whether serving a custodial sentence or remanded in custody awaiting trial or sentence).
;
b
after paragraph (1), insert —
1A
For the purposes of paragraph (1) and subject to paragraph (1C), a person to whom paragraph (1B) applies shall be treated as engaged in remunerative work for a period not exceeding 28 weeks during which he —
a
is paid statutory sick pay;
b
is paid short-term incapacity benefit at the lower rate under sections 30A to 30E of the 1992 Act;
c
is paid income support on the grounds of incapacity for work under regulation 4ZA of, and paragraph 7 or 14 of Schedule 1B to, the Income Support (General) Regulations 1987; or
d
is credited with earnings on the grounds of incapacity for work under regulation 8B of the Social Security (Credits) Regulations 1975.
1B
This paragraph applies to a person who was in remunerative work immediately before —
a
the first day of the period in respect of which he was first paid statutory sick pay, short-term incapacity benefit or income support on the grounds of incapacity for work; or
b
the first day of the period in respect of which earnings are credited,
as the case may be.
1C
In a case to which paragraph 1A(c) or (d) applies, the period of 28 weeks begins on the day on which the person is first paid income support or on the first day of the period in respect of which earnings are credited, as the case may be.
;
c
in paragraph (6) —
i
at the end of sub-paragraph (a), omit “or”; and
ii
after sub-paragraph (b), add —
; or
c
in respect of care provided by a relative of a child wholly or mainly in the child’s home.
;
d
in paragraph (7) —
i
omit sub-paragraphs (a), (c) and (d);
ii
at the end add —
f
by persons registered under Part XA of the Children Act 1989;
g
in schools or establishments which are exempted from registration under Part XA of the Children Act 1989 by virtue of paragraph 1 or 2 of Schedule 9A to that Act; or
h
by a person prescribed in regulations made pursuant to section 12(4) of the Tax Credits Act 2002.
;
e
in paragraph (9), in sub-paragraph (b) for “incurred” substitute “is incurring”, and omit “in that week”;
f
in paragraph (9A) —
i
in sub-paragraph (b), before “tax credit” insert “child care element of working”; and
ii
in sub-paragraph (c), before “tax credit” in the first place in which it occurs, insert “child care element of working”;
g
in paragraph (9B), omit sub-paragraph (b).
Regulation 25
14
In regulation 25 (determination of net earnings of employed earners), in paragraph (3)(d) after “statutory maternity pay” insert “, statutory paternity pay or statutory adoption pay,”.
Regulation 29
15
In regulation 29 (determination of income other than earnings), in paragraph (1) , omit “or 32 (modifications in respect of children and young persons)”.
Regulations 32 and 34
16
Omit regulations 32 (modifications in respect of children and young persons) and 34 (disregard of capital of child or young person).
Regulation 41
17
In regulation 41 (interpretation: students), in the definition of “contribution”, after the word “spouse” insert “or civil partner”.
Regulation 43
18
In regulation 43 (determination of grant income), in paragraph (3) —
a
in sub-paragraph (a), for “£270” substitute “£275”; and
b
in sub-paragraph (b), for “£340” substitute “£343”.
Schedule 1
19
1
Schedule 1 (applicable amounts) is amended as follows.
2
In Part I (personal allowances), in paragraph 1 in the column headed “(2) Amount ” —
a
in sub-paragraph (1)(a), for “£43.25” substitute “£44.50”;
b
in sub-paragraph (1)(b), for “£54.65” substitute “£56.20”;
c
in sub-paragraph (2)(a), for “£43.25” substitute “£44.50”;
d
in sub-paragraph (2)(b), for “£54.65” substitute “£56.20”;
e
in sub-paragraph (3)(a), for “£65.30” substitute “£67.15”; and
f
in sub-paragraph (3)(b), for “£85.75” substitute “£88.15”.
3
In paragraph 2, in the column headed “(2) Amount ”, in sub-paragraphs (a) and (b) for “£38.50” substitute “£43.88” .
4
In paragraph 3 in Part II (family premium), in sub-paragraph (1) for “£15.75” substitute “£16.10” .
5
In paragraph 18 in Part IV (amounts of premiums specified in Part III) , in the column headed “ Amount ” —
a
in each of sub-paragraphs (1)(a), (2)(a) and (3)(a), for “£47.45” substitute “£53.25”;
b
in each of sub-paragraphs (1)(b), (2)(b) and (3)(b), for “£70.05” substitute “£78.90”;
c
in sub-paragraph (3A), for “£22.80” substitute “£25.85”;
d
in sub-paragraph (4)(a), for “£23.30” substitute “£23.95”;
e
in sub-paragraph (4)(b), for “£33.25” substitute “£34.20”;
f
in sub-paragraph (5)(a), for “£42.95” substitute “£45.50”;
g
in sub-paragraph (5)(b)(i), for “£42.95” substitute “£45.50”;
h
in sub-paragraph (5)(b)(ii), for “£85.90” substitute “£91.00”;
i
in sub-paragraph (6), for “£41.30” substitute “£43.89”;
j
in sub-paragraph (7), for “£25.10” substitute “£25.80”;
k
in sub-paragraph (8)(a), for “£16.60” substitute “£17.71”;
l
in sub-paragraph (8)(b), for “£11.40” substitute “£11.70”; and
m
in sub-paragraph (8)(c), for “£16.45” substitute “£16.90”.
Schedule 2
20
1
Schedule 2 (sums to be disregarded in the determination of earnings) is amended as follows.
2
In paragraphs 3, 5, 6 and 8, for “£15” in each place in which it occurs, substitute “£20”.
3
In paragraph 9, for “£15” in each place in which it occurs, substitute “£20”.
4
In paragraph 12, in sub-paragraph (b), omit “married or unmarried”, and “(within the meaning of the State Pension Credit Act 2002)”.
5
In paragraph 15, omit “except earnings to which paragraph 16 applies”.
6
Omit paragraph 16.
7
In paragraph 18 —
a
in sub-paragraph (1), for the words “a sum equal to the 30 hour element of the Working Tax Credit referred to in regulation 20(1)(c) of the Working Tax Credit Regulations” substitute “£14.50”;
b
for sub-paragraph (2), substitute —
2
The conditions are that —
a
the relevant person, or if he is a member of a couple, either the relevant person or his partner, is a person to whom regulation 20(1)(c) of the Working Tax Credit Regulations applies;
b
the relevant person is, or if he is a member of a couple at least one member of that couple is, aged 25 and is engaged in remunerative work for on average not less than 30 hours per week;
c
the relevant person is a member of a couple and —
i
at least one member of that couple is engaged in remunerative work for on average not less than 16 hours per week; and
ii
his applicable amount includes a family premium under paragraph 3 of Schedule 1;
d
the relevant person is a lone parent who is engaged in remunerative work for on average not less than 16 hours per week;
e
the relevant person is engaged in remunerative work for on average not less than 16 hours per week, or is a member of a couple of which at least one member is so engaged, and —
i
the relevant person’s applicable amount includes a disability premium under paragraph 11 of Schedule 1; or
ii
where he is a member of such a couple, at least one member of that couple satisfies the qualifying conditions for the disability premium referred to in paragraph (i) above; or
f
the relevant person is, or if he is a member of a couple at least one member of that couple is, a person to whom regulation 18(3) of the Working Tax Credit Regulations (eligibility for 50 plus element) applies, or would apply if an application for working tax credit were to be made in his case.
;
c
for sub-paragraph (3)(c), substitute —
c
£14.50.
.
Schedule 3
21
1
Schedule 3 (sums to be disregarded in the determination of income other than earnings) is amended as follows.
2
In paragraph 4, in sub-paragraph (b) omit “married or unmarried” and “(within the meaning of the State Pension Credit Act 2002)”.
3
In paragraph 13, at the end of sub-paragraph (b) add “or surviving civil partner’s pension”.
4
In paragraph 22(2), omit sub-paragraph (a) and in sub-paragraph (b), omit “to whom that regulation does not apply”.
5
In paragraph 54 —
a
before “paragraph 18” insert “sub-paragraph (1) of”;
b
for the words from “entitled” to “2002”, substitute “a person who satisfies any of the conditions of sub-paragraph (2) of that paragraph”.
6
At the end add —
72
Any payment ordered by a court to be made to the relevant person or the relevant person’s partner in consequence of any accident, injury, or disease suffered by the person or a child of the person to or in respect of whom the payments are made.
.
Schedule 4
22
1
Schedule 4 (capital to be disregarded) is amended as follows.
2
In paragraph 6, in sub-paragraph (b) omit “married or unmarried” and “(within the meaning of the State Pension Credit Act 2002)”.
3
In paragraph 22, omit “32(5)” and “modifications in respect of children and young persons,”.
4
In paragraph 46, for the words “by the High Court under the provisions of Order 80 of the Rules of the Supreme Court 1985, the county court under Order 10 of the County Court Rules 1981”, substitute “by the High Court or the County Court under rule 21.11(1) of the Civil Procedure Rules 1998”.
5
At the end add —
66
1
The amount equal to any interim assistance grant paid by the London Bombings Relief Charitable Fund for the purpose of relieving immediate need faced by the relevant person arising in consequence of —
a
an injury suffered by that person in the terrorist attacks carried out in London on 7th July 2005 as a result of which he stayed at least one night in hospital; or
b
the death of a partner or close relative of the relevant person in, or as a result of, those attacks.
2
In sub-paragraph (1), “the London Bombings Relief Charitable Fund” means the company limited by guarantee (number 5505072) and registered charity of that name established on 11th July 2005 for the purpose of (amongst other things) relieving sickness, disability or financial need of victims (including families or dependants of victims) of the terrorist attacks carried out in London on 7th July 2005.
.
Signed by authority of the First Secretary of State
Kay Andrews
Parliamentary Under Secretary of State
Office of the Deputy Prime Minister
24th November 2005
We consent,
Vernon Coaker
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
29th November 2005


text:
Citation and interpretation
1
This Order may be cited as the Human Tissue Act 2004 (Commencement No.1) Order 2005 and references in this Order to the Act are to the Human Tissue Act 2004.
Transitional provision
2
Any duty imposed on the Authority by provisions brought into force by this Order shall apply only in relation to activities carried on after the coming into force of provisions of this Act imposing obligations or restrictions in relation to such activities.
Appointed day
3
The provisions of the Act listed in the Schedule shall come into force, to the extent indicated in the Schedule, on 1 April 2005.
Signed by authority of the Secretary of State for Health
Rosie Winterton
Minister of State,
Department of Health
23rd March 2005


text:
Citation and commencement
1
This Order may be cited as the Transport for London (Reserved Services)(Croydon Tramlink and Docklands Light Railway) Exception Order 2005 and shall come into force on 11th April 2005.
Definitions
2
In this Order —
“Tramlink” has the same meaning as in section 2(1) of the Croydon Tramlink Act 1994 ; and
“the Docklands Light Railway” means the railways authorised by —
the London Docklands Railway Act 1984 ,
the London Docklands Railway Act 1985 ,
the London Docklands Railway (City Extension) Act 1986 ,
the London Regional Transport Act 1989 ,
the London Docklands Railway (Beckton) Act 1989 ,
the London Docklands Railway Act 1991 ,
the London Docklands Railway (Lewisham) Act 1993 ,
the Docklands Light Railway (Silvertown and London City Airport Extension) Order 2002 , and
the Docklands Light Railway (Woolwich Arsenal Extension) Order 2004 .
Exception
3
The Secretary of State hereby excepts from section 207(2) of the Greater London Authority Act 1999 all agreements under which an outside contractor is to provide, or secure the provision of, any reserved service in respect of Tramlink or the Docklands Light Railway.
Revocation
4
The Transport for London (Reserved Services) (Croydon Tramlink and Docklands Light Railway) Exception Order 2000 is hereby revoked.
Signed by authority of the Secretary of State for Transport
Tony Mc Nulty
Minister of State
Department for Transport
15th March 2005


text:
Citation, commencement and extent
1
1
These Regulations may be cited as the Occupational and Personal Pension Schemes (General Levy) Regulations 2005.
2
These Regulations come into force on 1st April 2005.
3
These Regulations extend to England and Wales and Scotland.
Interpretation
2
1
In these Regulations —
“the 1993 Act ” means the Pension Schemes Act 1993;
“the 1995 Act ” means the Pensions Act 1995;
“the 2004 Act ” means the Pensions Act 2004;
“employer”, in relation to an occupational pension scheme, means the employer of persons in the description of employment to which the scheme relates;
“the general levy” means the levy imposed under section 175 of the 1993 Act by regulation 3(1) or (2);
“managers” has the same meaning as in the 2004 Act (see section 318 of that Act);
“member” —
in relation to an occupational pension scheme, has the meaning given by section 124(1) of the 1995 Act; and
in relation to a personal pension scheme, means a member of the scheme, including a member who has pension credit rights under the scheme,
but does not include a person the only entitlement in respect of whom is to benefits payable on his death;
“pension credit rights” has the meaning given by section 101B of the 1993 Act ;
“the reference day” has the meaning given in regulation 5;
“registrable scheme” has the meaning given by section 59(2) of the 2004 Act and regulations made under that section, and “registrable occupational pension scheme” and “registrable personal pension scheme” are to be read accordingly;
“financial year” means a period of 12 months beginning on 1st April;
“scheme year”, in relation to a scheme, means– —
a year specified for the purpose of the scheme in any document comprising the scheme or, if there is none, a period of 12 months beginning on 1st April or on such other date as the trustees select; or
such other period (if any) exceeding 6 months but not exceeding 18 months as is selected by the trustees–
in connection with the commencement or termination of the scheme; or
in connection with a variation of the date on which the year or period referred to in paragraph (a) is to begin;
“trustees”, in the case of a scheme which is not set up under a trust, means the managers of the scheme;
“unallocated assets”, in relation to a scheme, means any assets of the scheme which have not been specifically allocated for the provision of benefits to or in respect of members (whether generally or individually).
2
These Regulations do not apply to any scheme which is a Republic of Ireland scheme within the meaning of the Occupational Pension Schemes (Republic of Ireland Schemes Exemption) Regulations 2000 .
The general levy
3
1
The trustees of each registrable occupational pension scheme are liable to pay a levy to the Secretary of State for the purpose of meeting the expenditure referred to in section 175(1) of the 1993 Act, except for expenditure of the Regulatory Authority in connection with its functions in relation to schemes within paragraph (2).
2
The trustees of each registrable personal pension scheme are liable to pay a levy to the Secretary of State for the purpose of meeting the expenditure referred to in section 175(1) of the 1993 Act, except for expenditure of the Regulatory Authority in connection with its functions in relation to schemes within paragraph (1).
3
The general levy is payable in respect of each financial year.
4
But no levy is payable under paragraph (1) or (2) in relation to a scheme in respect of the financial year beginning with 1st April 2005 if the scheme became a registrable scheme (within the meaning of regulation 1(2) of the Occupational and Personal Pension Schemes (Levy) Regulations 1997 ) in the financial year beginning with 1st April 2004.
5
The general levy payable in respect of the financial year in which the scheme in relation to which the levy is payable becomes registrable is reduced to the appropriate fraction of the amount that would be payable if the scheme were registrable for the whole of the financial year.
6
In paragraph (5) “the appropriate fraction” means the fraction the numerator of which is the number of days in the financial year when the scheme is a registrable scheme, and the denominator of which is 365 or, if the financial year ends in a leap year, 366.
7
Until the amendment made by section 239(3) of the 2004 Act (categories of pension schemes) takes effect —
a
paragraph (1) applies as if after the words “occupational pension scheme” there were inserted the words “(other than one which is approved under section 591(2)(h) of the Income and Corporation Taxes Act 1988)”; and
b
paragraph (2) applies as if after the words “personal pension scheme” there were inserted the words “and every occupational pension scheme approved under section 591(2)(h) of the Income and Corporation Taxes Act 1988”.
Payment of the general levy
4
1
The general levy is to be sent to the Regulatory Authority which is to collect and recover it on behalf of the Secretary of State.
2
The general levy in respect of a financial year is payable in advance on the first day of that year, unless paragraph (4) applies.
3
No additional levy or refund of levy is payable in respect of any change taking place during the financial year for which the general levy is payable (including a scheme ceasing to be a registrable scheme), unless regulation 8 applies.
4
The general levy payable in respect of the financial year in which the scheme in relation to which the levy is payable becomes registrable is payable in arrears on the first day of the following financial year.
The reference day
5
1
The amount of the general levy payable for a financial year in respect of a scheme is calculated by reference to the number of the scheme’s members on the reference day.
2
The general rule is that the reference day for a scheme is the last day of the scheme year which ended before the beginning of the previous financial year.
3
But if the scheme —
a
is established too late to have such a scheme year; or
b
has only one member on the day that is the reference day in accordance with paragraph (2),
the reference day is the date on which the scheme becomes a registrable scheme.
Amount of the general levy: occupational pension schemes
6
1
The amount of the general levy payable for a financial year by virtue of regulation 3(1) in respect of a scheme with the number of members on the reference day that is specified in column 1 of the table in paragraph (2) is —
a
the amount specified for such a scheme in column 2 of the table (where M is the number of the scheme’s members on the reference day); or
b
if no amount is so specified or an amount which is greater is specified for such a scheme in column 3 of the table, the amount specified for such a scheme in column 3.
2
This is the table —
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11 £24 12 to 99 £2.50 x M 100 to 999 £1.80 x M £250 1,000 to 4,999 £1.40 x M £1,800 5,000 to 9,999 £1.06 x M £7,000 10,000 or more £0.74 x M £10,600
Amount of the general levy: personal pension schemes
7
1
The amount of the general levy payable for a financial year by virtue of regulation 3(2) in respect of a scheme with the number of members on the reference day that is specified in column 1 of the table in paragraph (2) is —
a
the amount specified for such a scheme in column 2 of the table (where M is the number of the scheme’s members on the reference day); or
b
if no amount is so specified or an amount which is greater is specified for such a scheme in column 3 of the table, the amount specified for such a scheme in column 3.
2
This is the table —
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11 £10.40 12 to 99 £1.00 x M 100 to 999 £0.70 x M £100 1,000 to 4,999 £0.60 x M £700 5,000 to 9,999 £0.40 x M £3,000 10,000 or more £0.30 x M £4,000
Waiver
8
1
Payment of the general levy due under regulation 3(1) is to be waived if the trustees confirm in writing to the Regulatory Authority —
a
that there is no employer or that the employer is insolvent; and
b
in a case where all the benefits that may be provided under the scheme (other than death benefits) are money purchase benefits, that there are insufficient unallocated assets in the scheme to meet its liabilities in respect of the general levy in full.
2
For the purposes of paragraph (1) an employer is insolvent if an insolvency event has occurred in relation to him.
3
Section 121 of the 2004 Act (insolvency event, insolvency date and insolvency practitioner) applies for the interpretation of paragraph (2) as it applies for the interpretation of Part 2 of that Act.
Multi-employer schemes
9
1
If —
a
an occupational pension scheme in relation to which there is more than one employer is divided into two or more sections; and
b
the provisions of the scheme are such that they meet conditions A and B,
the provisions of these regulations (apart from this regulation) apply as if each section of the scheme were a separate scheme.
2
Condition A is that contributions payable to the scheme by an employer, or by a member in employment under that employer, are allocated to that employer’s section (or, if more than one section applies to the employer, to the section which is appropriate in respect of the employment in question).
3
Condition B is that a specified part or proportion of the assets of the scheme is attributable to each section and cannot be used for the purposes of any other section.
4
For the purposes of paragraph (1), any provisions of the scheme by virtue of which contributions or transfers of assets may be made to make provision for death benefits are disregarded.
5
But if paragraph (1) applies and, by virtue of any provisions of the scheme, contributions or transfers of assets to make provision for death benefits are made to a section (“the death benefits section”) the assets of which may only be applied for the provision of death benefits, the death benefits section is also to be treated as a separate scheme.
6
For the purpose of this regulation, any provisions of the scheme by virtue of which assets attributable to one section may on the winding up of the scheme or a section be used for the purposes of another section are disregarded.
Avoidance of double liability: schemes in Northern Ireland
10
1
This regulation applies if, apart from paragraph (2), the general levy would be payable in respect of a scheme in respect of which a corresponding Northern Ireland levy is imposed.
2
The general levy is only imposed in respect of that scheme if the address of the scheme is in Great Britain.
3
For the purposes of paragraph (1) a levy is a corresponding Northern Ireland levy if it is imposed under any equivalent provision to section 175 of the 1993 Act and regulation 3.
4
For the purposes of paragraph (2) the address of the scheme is the place in the United Kingdom at which the management of the scheme is conducted or, if there is more than one such place, the principal place.
Levies under earlier regulations remaining unpaid
11
1
If a levy for which any person was liable under regulation 2 of the Occupational and Personal Pension Schemes (Levy) Regulations 1997 immediately before 1st April 2005 has not been paid in full before that date, that person must pay the outstanding amount to the Regulatory Authority and they are to collect and recover it on behalf of the Secretary of State.
2
If a levy for which any person was liable under regulation 5 of those Regulations immediately before that date has not been paid in full before that date, that person must pay the outstanding amount to the Regulatory Authority and they are to collect and recover it on behalf of the Compensation Board.
Penalties
12
1
If any person fails without reasonable cause to comply with the requirement —
a
to pay the general levy under these Regulations; or
b
to pay any amount required to be paid under regulation 11,
the Regulatory Authority may require that person to pay a penalty within 28 days.
2
In the case of an individual, that penalty must not exceed £1,000.
3
In the case of any other person, that penalty must not exceed £10,000.
Revocation and savings
13
1
The Occupational and Personal Pension Schemes (Levy) Regulations 1997 are revoked (but subject to regulation 11 and paragraph (2)).
2
Without prejudice to sections 17 and 23 of the Interpretation Act 1978 , so far as anything done under or by virtue of those Regulations could have been done under or for the purposes of these Regulations, it is to have effect as if it had been so done.
Signed by authority of the Secretary of State for Work and Pensions.
Malcolm Wicks
Minister of State,
Department for Work and Pensions
9th March 2005


text:
Citation
1
This Order may be cited as the Capital Gains Tax (Gilt-edged Securities) Order 2005.
Securities specified as gilt-edged securities
2
For the purposes of Schedule 9 to the Taxation of Chargeable Gains Act 1992 (gilt-edged securities) the following securities are specified —
4¾% Treasury Stock 2010;
4¾% Treasury Stock 2038.
Nick Ainger
Jim Murphy
Two of the Lords Commissioners of Her Majesty’s Treasury
9th February 2005


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Scottish Administration (Offices) Order 2005 and shall come into force on the day on which section 43 of the Fire (Scotland) Act 2005 comes into force.
2
In this Order, “ the Act ” means the Fire (Scotland) Act 2005.
Specification of Office
2
The following offices are specified for the purposes of section 126(8)(b) of the Scotland Act 1998 (offices in the Scottish Administration which are not ministerial offices)–
a
Her Majesty’s Chief Inspector of Fire and Rescue Authorities appointed under section 43(1)(a) of the Act;
b
Her Majesty’s Inspector of Fire and Rescue Authorities appointed under section 43(1)(b) of the Act; and
c
Assistant Inspector of Fire and Rescue Authorities appointed under section 43(2) of the Act.
Partial revocation of the Scottish Administration (Offices) Order 1999
3
In the Schedule to the Scottish Administration (Offices) Order 1999 , the following entries are hereby revoked–
a
the entry relating to Her Majesty’s Inspector of Fire Services for Scotland, together with the corresponding entry in column 2 of the Schedule; and
b
the entry relating to Assistant Inspector of Fire Services for Scotland, together with the corresponding entry in column 2 of the Schedule.
A. K. Galloway
Clerk of the Privy Council


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2005 and shall come into force on 29th December 2005.
2
These Regulations have effect in relation to periods of account beginning on or after 1st January 2005 and ending after these Regulations come into force.
Amendment to the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
2
Amend the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 as follows.
3
In regulation 3(7) (exchange gains or losses arising from liabilities or assets hedging shares etc ) and regulation 4(5) (exchange gains or losses arising from derivative contracts hedging shares etc) in the definition of “unmatched carrying value” for “value as shown in the company’s accounts” substitute “relevant value”.
4
In regulation 3(6) for “if” substitute “in particular where”.
5
In regulation 4 after paragraph (4) insert —
4A
For the purposes of paragraph 16(3A) of Schedule 26 to the Finance Act 2002 there is prescribed an exchange gain or loss arising to a company in an accounting period in relation to a derivative contract of the company which is matched with the whole or part of any share capital of the company.
4B
A derivative contract is matched with share capital in particular where for the accounting period of the company immediately preceding the first accounting period beginning on or after 1st January 2005 —
a
exchange gains and losses on the derivative contract were taken to a reserve; and
b
set off there against exchange gains and losses on the share capital.
.
6
After regulation 4 insert —
Relevant value
4A
1
For the purposes of regulations 3(7) and 4(5), “relevant value” means —
a
the value determined on the basis of accounting used in the prior accounting period in the case specified in paragraph (2), and
b
the value shown in the accounts of the company in any other case.
2
The case specified is where —
a
an asset is matched in accordance with regulation 3(3)(b) or 4(3)(b);
b
in the prior accounting period the exchange gains or losses in relation to that asset were taken to a reserve and set off there against exchange gains or losses in relation to the liability or derivative contract with which the asset is matched; and
c
the value of the asset shown in the company’s accounts was, in accordance with generally accepted accounting practice, determined —
i
on an historic cost basis of accounting in the first accounting period beginning on or after 1st January 2005, and
ii
on a different basis of accounting in the prior accounting period.
3
In this regulation the “prior accounting period” means the accounting period of the company immediately preceding its first accounting period beginning on or after 1st January 2005.
.
7
1
Amend regulation 6 (rules about fair value profits and losses) as follows.
2
In paragraph (3)(a) and (4)(a) for “7(2)” substitute “7(1)”.
3
In paragraph (5) —
a
at the beginning insert “Subject to paragraph (5A)”; and
b
after “that regulation” insert “but that regulation 9A shall apply,”.
4
After paragraph (5) insert —
5A
An election under paragraph (5) has no effect in relation to interest rate contracts —
a
where —
i
the contract or a portion of the contract (“the hedging instrument”) is designated as a hedge in respect of any risks arising in respect of an asset, liability, receipt or expense (“the hedged item”);
ii
fair value profits or losses arising on the hedged item or in relation to any of the risks arising in respect of the hedged item, or any portion of the hedged item, are not brought into account for the purposes of corporation tax for that period; and
iii
fair value profits or losses arising on the hedging instrument are not recognised in the company’s statement of recognised gains and losses or statement of changes in equity;
or
b
where the hedged item is a loan relationship to which section 87(1) of the Finance Act 1996 applies.
.
5
In paragraph (6) for the words from “before” to the end substitute —
before —
a
1st October 2005 in the case of an election under paragraph (3), or
b
31st March 2006 in the case of an election under paragraph (5),
and has effect for that accounting period and all subsequent accounting periods unless, in the case of an election under paragraph (3), revoked.
.
6
In paragraph (6A) at the end add “This paragraph does not apply to cases within paragraph (7).”.
7
In paragraph (7) at the end insert “or, if later, 31st March 2006”.
8
In paragraphs (8) and (9) delete “or (5)”.
9
In paragraph (9) for “Inland Revenue” substitute “Her Majesty’s Revenue and Customs”.
10
After paragraph (9) insert —
9A
An election under paragraph (5) shall be made in writing to Her Majesty’s Revenue and Customs and is irrevocable.
.
11
In paragraph (12)(a) after the words in parenthesis insert “and paragraph 50A(3B) of that Schedule shall be modified in accordance with paragraph (12A)”.
12
After paragraph 12 insert —
12A
The modification to paragraph 50A(3B) of Schedule 26 to the Finance Act is as follows —
a
in paragraph (a) delete “and”;
b
after paragraph (b) insert —
, and
c
regulations 7, 8 and 9 of the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004.
.
.
8
In regulation 7(1)(a)(ii) (fair value profits and losses arising from derivative contracts which are currency contracts) and regulation 8(1)(a)(ii) (profits and losses arising from derivative contracts which are commodity contracts or debt contracts) for “to which fair value accounting applies for that accounting period” substitute “for which fair value profits or losses are brought into account for the purposes of corporation tax”.
9
In regulation 9 (profits or losses arising from derivative contracts which are interest rate contracts) after paragraph (2) insert —
2A
Where an interest rate contract —
a
becomes a contract to which paragraph (1) applies, or
b
ceases to be a contract to which paragraph (1) applies,
the amount to be brought into account for the purposes of paragraph 17C(1)(b) of Schedule 26 to the Finance Act 2002 is such amount as is just and reasonable in the circumstances and with regard to whether as a result of the change any amounts cease to be brought into account or are brought into account more than once.
.
10
After regulation 9 insert —
9A
1
For the purposes of paragraph 17C(1)(a) of Schedule 26 to the Finance Act 2002 there is prescribed all credits and debits representing the whole or part of the fair value profit or loss arising to a company in relation to an interest rate contract in an accounting period if —
a
the contract or a portion of the contract (“the hedging instrument”) is designated as a hedge in respect of any risks arising in respect of an asset, liability, receipt or expense (“the hedged item”);
b
fair value profits or losses arising on the hedging instrument are recognised in accordance with generally accepted accounting practice in the company’s statement of recognised gains and losses or statement of changes in equity (“equity statements”); and
c
the company has made an election under regulation 6(5).
This is subject to paragraph (2).
2
Credits and debits which —
a
are brought into account in the profit and loss account or income statement (including debits and credits previously brought into account in an equity statement and transferred to the profit and loss account or income statement), or
b
are taken to the carrying value of an asset or liability,
are not prescribed for the purposes of paragraph 17C(1)(a) of Schedule 26 to the Finance Act 2002.This is subject to paragraph (3).
3
In relation to credits or debits within paragraph (2)(a), there is prescribed for the purposes of paragraph 17C(1)(a) of Schedule 26 to the Finance Act 2002 any debits or credits corresponding to the paragraph (2)(a) debits or credits which are reflected in an equity statement.
4
In this regulation “an interest rate contract” has the same meaning as in regulation 9.
.
11
1
Amend regulation 10 (bringing fair value profits and losses into account on currency and commodity contracts) as follows.
2
In paragraph (3A) at the beginning insert “Subject to paragraph (3B),”.
3
After paragraph (3A) insert —
3B
Where the disposal mentioned in paragraph (3A)(b) is to a company (“the transferee”) which is a member of the same group of companies, in applying paragraph (3A)(a) to the transferee FVP shall be treated as meaning the fair value profits and losses of the transferor.
3C
In paragraph (3B), “group of companies” has the meaning given in paragraph 28(6) of Schedule 26 to the Finance Act 2002.
.
4
In paragraph (10)(a) for “or” in the third place it occurs substitute “and”.
12
In regulation 11 (profits and losses arising from loan relationships with embedded derivatives) after paragraph (3) insert —
4
Where there is a change of accounting policy in drawing up a company’s accounts from one period of account to the next affecting the amounts to be brought into account for accounting purposes in respect of the company’s loan relationships, the amounts prescribed in paragraphs (1) to (3) that would otherwise be brought into account for the purposes of Chapter 2 of the Finance Act 1996 shall not be brought into account.
.
13
1
Amend regulation 12 as follows.
2
In paragraph (1) at the end insert “This is subject to paragraph (4).”.
3
In paragraph (2)(a) after “relationship” insert “and credits and debits in respect of discounts, premiums, fees and other incidental costs to the extent that these amounts are not within section 92A(3) of the Finance Act 1996,”.
4
After paragraph (2) insert —
3
Where there is a change of accounting policy in drawing up a company’s accounts from one period of account to the next affecting the amounts to be brought into account for accounting purposes in respect of the company’s loan relationships, the amounts prescribed in paragraphs (1) and (2) that would otherwise be brought into account for the purposes of Chapter 2 of the Finance Act 1996 shall not be brought into account.
4
This regulation does not apply to a company which is a party to a debtor relationship in a case where —
a
the company is carrying on a banking business or a business consisting wholly or partly in dealing in securities, and
b
it entered into the debtor relationship in the ordinary course of that business.
.
Dave Watts
Vernon Coaker
Two of the Lords Commissioners of Her Majesty’s Treasury
7th December 2005


text:
Citation, commencement and interpretation
1
1
This Order may be cited as The Southwark London Borough Council (Prescribed Alteration) Order 2005 and shall come into force on 18 th November 2005.
2
In this Order —
“the 1998 Act ” means the School Standards and Framework Act 1998 ;
“ the Regulations ” means the Education (School Organisation Proposals) Regulations 1999 ;
“the schools” means Walworth School , Waverley School , Kingsdale Secondary School and Aylwin Girls' School ; and
“the upper age limit” in relation to a school means the highest age of pupils for whom education is normally provided at the school.
Exemption
2
The following provisions of the 1998 Act shall not, in respect of any alteration of the upper age limit at the schools, apply to the authority —
a
section 28(1)(b); and
b
section 33(1)(b).
Time period
3
This Order shall have effect until 18 th November 2007.
Jacqui Smith
Minister of State
Department for Education and Skills
11th October 2005


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Housing Benefit (General) (Amendment) Regulations 2005 and shall come into force on 1st August 2005.
2
In these Regulations —
“the Housing Benefit Regulations ” means the Housing Benefit (General) Regulations 1987 .
Amendment of the Housing Benefit Regulations
2
1
In regulation 6(2) of the Housing Benefit Regulations (circumstances in which a person is to be treated as liable to make payments in respect of a dwelling) for the words “in respect of which” substitute the words “in, or in respect of, which”.
2
In regulation 70(1) of those Regulations (rent free periods) for the words “in respect of” substitute the words “in, or in respect of,”.
Signed by authority of the Secretary of State for Work and Pensions.
James Plaskitt
Parliamentary Under Secretary of State,
Department for Work and Pensions
27 June 2005


text:
Citation and commencement
1
This Order may be cited as the Transport for London (Woodside Park Substation) Order 2005 and shall come into force on 5th January 2006.
Consent
2
The Secretary of State hereby gives consent to Transport for London for the disposal of the freehold interest in the land described in the Schedule.
Signed by authority of the Secretary of State for Transport
Karen Buck
Parliamentary Under Secretary of State
Department for Transport
22nd November 2005


text:
Title, application and commencement
1
These Regulations may be cited as the Food Safety (General Food Hygiene) (Amendment) (England) Regulations 2005, shall apply in relation to England only and shall come into force on 24th September 2005.
Amendment to the Food Safety (General Food Hygiene) Regulations 1995
2
1
The Food Safety (General Food Hygiene) Regulations 1995 shall be amended in accordance with paragraph (2) in so far as they apply in relation to England.
2
Paragraphs 6 and 7 of Schedule 1A (licensing of butchers' shops) shall be omitted.
Existing licences
3
Any licence issued under Schedule 1A to the Food Safety (General Food Hygiene) Regulations 1995 before the date of coming into force of these Regulations that is in force on that date shall remain in force regardless of the day on which it was issued.
Signed by authority of the Secretary of State for Health
Caroline Flint
Parliamentary Under Secretary of State,
Department of Health
24th August 2005