text:
Citation and commencement
1
These Regulations may be cited as the Local Government (Direct Labour Organisations) and Local Government Act 1988 (Competition) (Miscellaneous Amendment) (England) Regulations 1997 and shall come into force on 27th March 1997.
Amendment of Regulations: general highway works
2
1
The Local Government (Direct Labour Organisations) (Competition) Regulations 1989 shall be amended in accordance with the following paragraphs of this regulation.
2
After regulation 7 (exempted works contracts), insert —
Exempted works contracts: England
7A
1
Section 7(1) of the Act shall not apply to works contracts of the following descriptions —
a
a contract entered into under section 5 (agreement for local highway authority to maintain and improve certain highways constructed or to be constructed by the Minister) or section 6 (delegation etc. of functions with respect to trunk roads) of the Highways Act 1980 for the carrying out of general highway works by a local authority in England; or
b
a contract entered into under section 1 of the Local Authorities (Goods and Services) Act 1970 (supply of goods and services by local authorities) for the carrying out by a local authority in England of general highway works with respect to a trunk road or trunk road connected land.
2
In this regulation and regulation 9A —
“trunk road” has the same meaning as in section 329 of the Highways Act 1980; and
“trunk road connected land” means land which does not form part of a trunk road but which has been acquired in connection with a trunk road under section 239(2) or (4) or section 246 of that Act.
.
3
In regulation 8 (functional work), for “regulation 9” substitute “regulations 9 and 9A”.
4
After regulation 9 (exempted functional work), insert —
Exempted functional work: England
9A
Regulation 8 shall not apply to general highway works carried out by a local authority in England pursuant to an agreement made under —
a
section 5 or 6 of the Highways Act 1980; or
b
section 1 of the Local Authorities (Goods and Services) Act 1970 with respect to a trunk road or trunk road connected land.
.
Amendment of Regulations: local government changes
3
In regulation 2(1) of the Local Government Act 1988 (Defined Activities) (Competition) (Supervision of Parking, Management of Vehicles and Security Work) (England) Regulations 1994 —
a
in sub-paragraph (a), omit “substantial”; and
b
after sub-paragraph (c), insert —
ca
on or after 1st October 1999 by a local authority subject to a structural change where that structural change takes effect from 1st April 1998; or
.
Signed by authority of the Secretary of State
Paul Beresford
Parliamentary Under-Secretary of State,
Department of the Environment
4th March 1997


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
This Order may be cited as the Housing Act 1996 (Consequential Amendments) Order 1997 and shall come into force on 12th February 1997.
Amendments
2
The enactments specified in the Schedule to this Order are amended as specified in that Schedule.
David Curry
Minister of State,
Department of the Environment
14th January 1997
Wiliam Hague
Secretary of State for Wales
16th January 1997


text:
Citation and commencement
1
These Regulations may be cited as the Housing Renewal Grants (Amendment) Regulations 1997 and shall come into force on 14th April 1997.
Amendments
2
The Housing Renewal Grants Regulations 1996 (“the principal Regulations”) are amended in accordance with the following regulations.
Amendment of regulation 5
3
For regulation 5 (definition of relevant person), substitute —
5
1
Subject to paragraph (3), in respect of any one application, other than an application for a disabled facilities grant, a relevant person is any person who —
a
is an applicant, or
b
is not an applicant but is entitled to make the application and lives or intends to live in the dwelling or, as the case may be, a flat in the building,
provided that a young person shall not be a relevant person except where he is the only applicant.
2
Subject to paragraph (3), in respect of any one application for a disabled facilities 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 for whom a relevant person is responsible by virtue of sub-paragraph (c); or
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 for whom a relevant person is responsible by virtue of regulation 8; or
c
where the disabled occupant or any of the disabled occupants is a child or young person, is responsible for him within the meaning of regulation 8 (circumstances in which a person is to be treated as responsible or not responsible for another).
3
Where sub-paragraph (a) or (b) of paragraph (1), or any of sub-paragraphs (a), (b) and (c) of paragraph (2), 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 shall be a relevant person in respect of that application.
.
Amendment of regulation 12
4
In regulation 12 (reduction in amount of grant) —
a
in sub-paragraph (1)(a), for “18.46”, substitute “18.17”;
b
for sub-paragraphs (1)(b) to (d), substitute —
b
by multiplying by 36.33 such part of that excess as is greater than £47.95 but not more than £95.90;
c
by multiplying by 145.32 such part of that excess as is greater than £95.90 but not more than £191.80; and
d
by multiplying by 363.30 such part of that excess as is greater than £191.80.
;
c
in sub-paragraph (2)(a), for “10.77”, substitute “10.67”; and
d
for sub-paragraphs (2)(b) to (d), substitute —
b
by multiplying by 21.34 such part of that excess as is greater than £47.95 but not more than £95.90;
c
by multiplying by 85.35 such part of that excess as is greater than £95.90 but not more than £191.80; and
d
by multiplying by 213.38 such part of that excess as is greater than £191.80.
.
Amendment of regulation 19
5
In regulation 19(4) (treatment of child care charges: definitions), in the definition of “relevant child care charges”, —
a
for “who is under the age of 11 years”, substitute “who either is under the age of 11 years or has not reached the first Monday in September following his eleventh birthday”; and
b
in sub-paragraph (b), for “aged 8 and over but under 11”, substitute “who are aged 8 and over but have not reached the first Monday in September following their eleventh birthday”.
Amendment of Schedule 1
6
In Schedule 1 (applicable amounts), —
a
for paragraph 1 substitute —
1
The amounts specified in column (2) below in respect of each person or couple specified in column (1) shall be the amounts specified for the purposes of regulations 14(a) and 15(a) and (b) —
(1) (2) Person or couple Amount
1
Single person aged —
a
less than 25
a
£38.90
b
not less than 25
b
£49.15
2
Lone parent aged —
a
less than 18
a
£38.90
b
not less than 18
b
£49.15
3
Couple —
a
where both members are aged less than 18
a
£58.70
b
where at least one member is aged not less than 18
b
£77.15
;
b
for paragraph 2, substitute —
2
The amounts specified in column (2) below in respect of each person specified in column (1) shall, for the relevant period specified in column (1), be the amounts specified for the purposes of regulations 14(b) and 15(c) —
(1) (2) Child or Young Person Amount
Person in respect of the period —
beginning on that person’s date of birth and ending on the day preceding the first Monday in September following that person’s eleventh birthday
a
£16.90
b
beginning on the first Monday in September following that person’s eleventh birthday and ending on the day preceding the first Monday in September following that person’s sixteenth birthday
b
£24.75
c
beginning on the first Monday in September following that person’s sixteenth birthday and ending on the day preceding that person’s nineteenth birthday
c
£29.60.
;
c
in paragraph 3, for “£10.55”, substitute —
a
where the claimant is a lone parent and no premium is applicable under paragraph 8, 9, 10 or 11, £22.05;
b
in any other case, £10.80
;
d
in paragraph 4, for “paragraphs 7”, substitute “paragraphs 8”;
e
paragraph 7 (lone parent premium) shall be omitted; and
f
for Part IV, substitute —
PART IV
AMOUNTS OF PREMIUMS SPECIFIED IN PART III
Premium Amount
18
—
1
Pensioner premium for persons aged under 75 —
a
where the relevant person satisfies the condition in paragraph 8(a)
a
£19.65
b
where the relevant person satisfies the condition in paragraph 8(b)
b
£29.65
2
Pensioner premium for persons aged 75 and over —
a
where the relevant person satisfies the condition in paragraph 9(a)
a
£21.85
b
where the relevant person satisfies the condition in paragraph 9(b)
b
£32.75
3
Higher pensioner premium —
a
where the relevant person satisfies the condition in paragraph 10(1)(a) or (b)
a
£26.55
b
where the relevant person satisfies the condition in paragraph 10(2)(a) or (b)
b
£38.00
4
Disability premium —
a
where the relevant person satisfies the condition in paragraph 11(a)
a
£20.95
b
where the relevant person satisfies the condition in paragraph 11(b)
b
£29.90
5
Severe disability premium —
a
where the relevant person satisfies the condition in paragraph 13(2)(a)
a
£37.15
b
where the relevant person satisfies the condition in paragraph 13(2)(b) —
b
i
in a case where there is someone in receipt of an invalid care allowance or if he or any partner satisfies that condition only by virtue of paragraph 13(4)
i
£37.15
ii
in a case where there is no-one in receipt of such an allowance
ii
£74.30
6
Disabled child premium
6
£20.95 in respect of each child or young person in respect of whom the condition specified in paragraph 14 is satisfied.
7
Carer premium
7
£13.35 in respect of each person who satisfies the condition specified in paragraph 15.
.
Amendment of Schedule 2
7
In Schedule 2 (sums to be disregarded in the determination of earnings), in paragraph 4 (disregard of certain sums in the calculation of a lone parent’s earnings), for “lone parent premium under”, substitute “family premium under paragraph 3(a) of”.
Amendment of Schedule 3
8
In Schedule 3 (sums to be disregarded in the determination of income other than earnings), —
a
in paragraph 31, for “paragraphs 13 and 14”, substitute “paragraphs 12 and 13”; and
b
in paragraph 45(1) (disregard of maintenance in the calculation of income other than earnings), for “the family premium”, substitute “a family premium”.
Transitional provisions: children and young persons
9
1
Where, in relation to an application for a grant, —
a
a relevant person’s applicable amount includes a personal allowance in respect of one or more children or young persons who on 13th April 1997 are aged 11, 16 or 18, and
b
the financial resources of the applicant or applicants fall to be assessed as at a relevant date as defined by paragraph (2),
the principal Regulations shall have effect as if the following were substituted for paragraph 2 of Schedule 1 to those Regulations: —
2
The amounts set out in column (2) below in respect of each person referred to in column (1) shall be the amounts specified under paragraph (1) for the purposes of regulations 14(b) and 15(c) —
(1) (2) Dependent children or young persons with protected rates Amount
Person aged —
11 before 14th April 1997
a
£24.75
b
16 before 14th April 1997
b
£29.60
c
18 before 14th April 1997
c
£38.90.
.
2
A relevant date for the purposes of paragraph (1) means a date which —
a
in a case where a relevant person’s applicable amount includes a personal allowance in respect of a child or young person who is aged 11 or 16 on 13th April 1997, falls within the period beginning on 14th April 1997 and ending on 31st August 1997;
b
in a case where a relevant person’s applicable amount includes a personal allowance in respect of a young person who is aged 18 on 13th April 1997, falls within the period beginning on 14th April 1997 and ending on the day preceding the day on which that young person ceases to be a person of a prescribed description for the purposes of regulation 13 of the Housing Benefit (General) Regulations 1987 .
Application
10
These Regulations shall not have effect in relation to applications for grant made before these Regulations come into force.
Signed by authority of the Secretary of State
David Curry
Minister of State,Department of the Environment
17th March 1997
Jonathan Evans
Parliamentary Under Secretary of State for Wales
17th March 1997
We consent,
Richard Ottway
Roger Knapman
Two of the Lords Commissionersof Her Majesty’s Treasury
20th March 1997


text:
Citation and commencement
1
This Order may be cited as the South Yorkshire Metropolitan Ambulance and Paramedic Service National Health Service Trust (Establishment) Amendment Order 1997 and shall come into force on 1st December 1997.
Amendment of NHS trust Establishment Order
2
In Article 4 of the South Yorkshire Metropolitan Ambulance and Paramedic Service National Health Service Trust (Establishment) Order 1991 for “5 non-executive” there shall be substituted “4 non-executive” and for “5 executive” there shall be substituted “4 executive”.
Signed by authority of the Secretary of State for Health
Alan Milburn
Minister of State,
Department of Health
20th November 1997


text:
1
1
This Order may be cited as the Thames Valley (Police Authority) Order 1997.
2
In this Order “ 1996 Act ” means the Police Act 1996 .
3
This Order shall come into force on 1st October 1997.
2
1
The functions to which this Order applies —
a
all functions of the Thames Valley police authority on or after 1st April 1998; and
b
before that date (but on or after 1st October 1997), the functions of that police authority in respect of the financial year beginning on 1st April 1998 under —
i
Chapter IV of Part I of the Local Government Finance Act 1992 (precepts) , and
ii
sections 7 (local policing objectives) and 8 (local policing plans) of the 1996 Act.
2
For the purposes of the functions to which this Order applies —
a
paragraph 26(1) of Schedule 2 to the 1996 Act (meaning of “relevant council”) shall have effect from 1st October 1997 as if Berkshire County Council had been wound up and dissolved on that date; and
b
accordingly, the appointments which are required to be made to the Thames Valley police authority by paragraph 2(2) of that Schedule (appointments of members of police authority by joint committee appointed by relevant councils) shall be made, as soon as practicable after that date, by a joint committee appointed by the County Councils of Buckinghamshire and Oxfordshire and the Councils of the Borough of Milton Keynes and of each district in the County of Berkshire (as relevant councils) in accordance with that provision.
3
For the purposes of the functions referred to in paragraph (1)(b) above —
a
section 19(2)(b) of the 1996 Act (approval of decisions about precepts) shall have effect as though the reference to the members of the police authority appointed under paragraph 2 of Schedule 2 to that Act was a reference to the members so appointed by virtue of paragraph (2) above; and
b
the members of the Thames Valley police authority appointed under paragraph 2 of that Schedule otherwise than under paragraph (2) above shall not participate in the discharge of those functions.
4
A member of the Thames Valley police authority who was appointed under paragraph 2 of Schedule 2 to the 1996 Act otherwise than by virtue of paragraph (2) above and who is not subsequently so appointed shall cease to hold office as a member of that Authority on 1st April 1998.
5
In determining the period of a term of years for the purpose of paragraph 16 of Schedule 2 to the 1996 Act (term of appointment of members of a police authority), any period as a member of the Thames Valley police authority prior to 1st April 1998 under an appointment made by virtue of paragraph (2) above shall be disregarded except where the person in question had been a member of that authority by virtue of an appointment under paragraph 2 of that Schedule prior to his appointment by virtue of paragraph (2) above.
Alun Michael
Minister of State
Home Office
28th July 1997


text:
Citation and commencement
1
This Order may be cited as the Staffordshire Ambulance Service National Health Service Trust (Establishment) Amendment Order 1997 and shall come into force on 1st December 1997.
Amendment of NHS trust Establishment Order
2
In Article 4 of the Staffordshire Ambulance Service National Health Service Trust (Establishment) Order 1991 for “5 non-executive” there shall be substituted “4 non-executive” and for “5 executive” there shall be substituted “4 executive”.
Signed by authority of the Secretary of State for Health
Alan Milburn
Minister of State,
Department of Health
21st November 1997


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Food Protection (Emergency Prohibitions) (Dounreay Nuclear Establishment) Order 1997 and shall come into force at 20.00 hours on 29th October 1997.
2
In this Order “relevant time” means one minute past midnight on 30th October 1997.
Designated circumstances
2
In the opinion of the Secretary of State, all species of Demersal and Pelagic fish, molluscs and crustaceans in the area designated in article 3 below may be affected by fragments of irradiated nuclear fuel and if consumed are likely to create a hazard to human health.
Designated area
3
The area described in the Schedule to this Order is hereby designated for the purposes of Part I of the Food and Environment Protection Act 1985.
Activity prohibited in the designated area
4
No person shall fish for and take any species of Demersal or Pelagic fish, molluscs or crustaceans in the designated area.
Prohibited movement of all species of Demersal or Pelagic fish, molluscs or crustaceans
5
No person shall move any species of Demersal or Pelagic fish, molluscs or crustaceans out of the designated area.
Restrictions throughout the United Kingdom
6
No person shall in the United Kingdom or in United Kingdom waters–
a
use any species of Demersal or Pelagic fish, molluscs or crustaceans taken out of the designated area after the relevant time in the preparation or processing for supply of food and anything from which food could be derived,
b
land any species of Demersal or Pelagic fish, molluscs or crustaceans which were in waters in the designated area after the relevant time,
c
supply, or have in possession for supply, any species of Demersal or Pelagic fish, molluscs or crustaceans which were in the designated area after the relevant time,
d
supply, or have in possession for supply, any food or anything from which food could be derived in the preparation or processing of which anything was used in contravention of paragraph (a) of this article,
e
feed to any creature a feeding stuff in the preparation or processing of which anything was used in contravention of paragraph (a) of this article.
David R Dickson
Assistant Secretary, Scottish Office
Pentland House,
Edinburgh
29th October 1997


text:
1
This Order may be cited as the Export of Goods (United Nations Sanctions) (Sierra Leone) (Amendment) Order 1997 and shall come into force on 19th December 1997.
2
Article 2 of the Export of Goods (United Nations Sanctions) (Sierra Leone) Order 1997 is hereby revoked.
A. J. Mantle
An Officer of the
Department of Trade and Industry authorised to act on behalf of the Secretary of State
18th December 1997


text:
Title, commencement and interpretation
1
1
These Regulations may be cited as the Organic Products (Amendment) Regulations 1997 and shall come into force on 24th February 1997.
2
In these Regulations “the principal Regulations ” means the Organic Products Regulations 1992 .
Amendment of the principal Regulations
2
The principal Regulations shall be further amended in accordance with regulations 3 to 6 below.
3
In regulation 2 (interpretation) —
a
in paragraph (1) —
i
after the definition of “the appropriate Minister” there shall be inserted the following definition —
“the Commission Regulations ” means —
Commission Regulation ( EEC ) No. 94/92 laying down detailed rules for implementing the arrangements for imports from third countries provided for in Regulation (EEC) No. 2092/91 , as amended by Commission Regulation ( EC ) No. 522/96
Commission Regulation (EEC) No. 3457/92 laying down detailed rules concerning the inspection certificate for imports from third countries into the Community provided for in Council Regulation (EEC) No. 2092/91 , as amended by Commission Regulation (EC) No. 529/95 , and
Commission Regulation (EC) No. 529/95 deferring for imports from certain third countries the date of application of Article 11(1) of Council Regulation (EEC) No. 2092/91 , as amended by Commission Regulation (EC) No. 522/96 ;
ii
in the definition of “the Council Regulation” there shall be inserted at the end the words “, as amended by Commission Regulation (EEC) No. 1535/92 , Council Regulation (EEC) No. 2083/92 , Commission Regulations (EEC) No. 207/93 , (EEC) No. 2608/93 , (EC) No. 468/94 , (EC) No. 2381/94 , (EC) No. 1201/95 and (EC) No. 1202/95 , Council Regulation (EC) No. 1935/95 and Commission Regulation (EC) No. 418/96 ”;
iii
there shall be substituted for the definition of “Specified Community provision” the following definition —
“Specified Community provisions” means those provisions of the Council Regulation which are specified in column 1 of the Schedule to these Regulations, as read with any supplementary provisions specified in column 2 thereof.
b
in paragraph (2) there shall be inserted after the words “the Council Regulation” the words “and the Commission Regulations,”.
4
There shall be inserted after regulation 3 the following regulation —
Additional requirement relating to the labelling of organic products
3A
For the purposes of Article 5(1)(d), (3)(g), (5)(e) and (5a)(h), the operator shall include on the labelling a reference to the code number of the relevant inspection authority or body.
5
In regulation 6 (enforcement, offences and penalties) —
a
in paragraph (1) there shall be inserted at the end the words “and regulation 3A of these Regulations”;
b
in paragraph (2) there shall be inserted after the words “Specified Community provisions” the words “or regulation 3A of these Regulations”;
c
in paragraphs (3) and (4) there shall be inserted after the words “Specified Community provisions” the words “and regulation 3A of these Regulations”.
6
For the Schedule (Specified Community provisions) there shall be substituted the Schedule to these Regulations.
Tim Boswell
Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food
27th January 1997
Lindsay
Parliamentary Under Secretary of State, Scottish Office
28th January 1997


text:
1
This Order may be cited as the Double Taxation Relief (Taxes on Income) (Argentina) Order 1997.
2
It is hereby declared —
a
that the arrangements specified in the Convention set out in Part I of the Schedule to this Order and in the Protocol amending that Convention set out in Part II of that Schedule have been made with the Government of the Republic of Argentina with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of Argentina;
b
that those arrangements include provisions with respect to the exchange of information necessary for carrying out the domestic laws of the United Kingdom and the laws of Argentina concerning taxes covered by the arrangements including, in particular, provisions about the prevention of fiscal evasion with respect to those taxes; and
c
that it is expedient that those arrangements should have effect.
N. H. Nicholls
Clerk of the Privy Council


text:
1
This Order may be cited as the Public Telecommunication System Designation (Teleglobe International (UK) Ltd) Order 1997 and shall come into force on 17th April 1997.
2
Each of the Applicable Systems is hereby designated as a public telecommunication system.
Ian Taylor,
Parliamentary Under-Secretary of State for Science and Technology,
Department of Trade and Industry
17th March 1997


text:
Commencement and citation
1
This Order may be cited as The A12 Trunk Road (Redbridge) Red Route Traffic Order 1996 Variation Order 1997, and shall come into force on 14th July 1997.
Variations
2
The A12 Trunk Road (Redbridge) Red Route Traffic Order 1996 is varied in accordance with the following provisions of this Order.
3
In the table in Schedule 2B for the words “No items.” substitute the following item —
1. Eastern Avenue (A12) — north side, between a point 2.5 metres east of the party wall of Nos. 743 and 745 Eastern Avenue and a point 0.5 metres west of the party wall of Nos. 747 and 749 Eastern Avenue. 7am–7pm Monday–Saturday Inclusive 20 minutes 40 minutes
4
In the table in Schedule 3A a new item 3 is added as follows —
Eastern Avenue (A12) — north side, between a point 0.5 metres west of the party wall of Nos. 747 and 749 and a point 6.5 metres west of the flank wall of No. 755 Eastern Avenue.
5
In the table in Schedule 4 for item 1 substitute the following item —
Between a point 2.0 metres east of the party wall of Nos. 369 and 371 Eastern Avenue and a point 2.5 metres east of the party wall of Nos. 743 and 745 Eastern Avenue, including Gants Hill roundabout.
6
In the table in Schedule 4 after item 1 insert the following new item —
Between a point 6.5 metres west of the flank wall of No. 755 Eastern Avenue and a point 1.0 metre east of the western wall of Nos. 153 and 169 Bawdsey Avenue.
TRO 193
Signed in accordance with a direction from the Secretary of State.
Derek Turner
Traffic Director for London
2nd July 1997


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 and shall come into force on 20th March 1997.
2
Except as otherwise provided these Regulations shall have effect for accounting periods beginning on or after 1st January 1995.
Interpretation
2
In these Regulations —
“directive society” means —
a friendly society to which section 37(2) of the Friendly Societies Act 1992 applies, or
an incorporated friendly society which does not fall within paragraph (a);
“incorporated friendly society” has the meaning given by section 116 of the Friendly Societies Act 1992;
“linked business” means any business within Class III of Head A of Schedule 2 to the Friendly Societies Act 1992;
“non-directive society” means a friendly society other than a directive society;
“pension business” has the meaning given by section 431B of the Taxes Act ;
“prescribed transactions” means any of the following transactions, that is to say —
the transfer of the whole or part of the business of a directive society or a section 37(3) society to a non-directive society,
the transfer of the whole or part of the business of a non-directive society to a directive society or a section 37(3) society,
the amalgamation of a directive society or a section 37(3) society and a non-directive society,
the transfer of the whole or part of the business of a non-directive society to a company which is not a friendly society, and
the conversion of a non-directive society into a company which is not a friendly society;
“section 37(3) society” means a non-directive society which —
falls within subsection (3) of section 37 of the Friendly Societies Act 1992, and
is a friendly society to which subsection (8) of that section applies;
“specified transactions” means any of the following transactions, that is to say —
the transfer of the whole or part of the business of a friendly society to another friendly society,
the amalgamation of two or more friendly societies,
the transfer of the whole or part of the business of a friendly society to a company which is not a friendly society, and
the conversion of a friendly society into a company which is not a friendly society;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“the 1992 Act” means the Taxation of Chargeable Gains Act 1992 .
Transfer of long term business of an insurance company to a friendly society
3
1
The provisions of the Corporation Tax Acts which apply on the transfer of the whole or part of the long term business of an insurance company to another company shall have effect where the transferee is a friendly society.
2
This regulation shall have effect in relation to transfers taking place on or after 1st January 1995.
Modification of section 12(7A) of the Taxes Act
4
1
Paragraph (2) prescribes a modification of section 12(7A) of the Taxes Act so far as it applies to specified transactions taking place on or after 1st January 1995.
2
The words “in accordance with a scheme sanctioned by a court under Part I of Schedule 2C to the Insurance Companies Act 1982 ” shall be omitted.
Modifications of section 76 of the Taxes Act
5
1
Paragraphs (2) to (6) prescribe modifications of section 76 of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (1)(ca) after the words “referable to” there shall be inserted the word “taxable”.
3
In subsection (1)(d) after the words “referable to” there shall be inserted the words “tax exempt basic life assurance and general annuity business”.
4
In subsection (1)(e) after the words “referable to” there shall be inserted the word “taxable”.
5
In subsection (1) at the end there shall be inserted —
“; and in paragraph (d) above “tax exempt basic life assurance and general annuity business” means basic life assurance and general annuity business the profits arising from which fall to be exempted from tax by virtue of section 460(1) , and for the purposes of this definition it shall be assumed that the friendly society has made a claim for exemption from tax under that provision”.
6
In subsection (7), for paragraph (a) and the word “or” immediately following it there shall be substituted —
a
a levy imposed by virtue of arrangements approved by the Friendly Societies Commission under section 141 of the 1986 Act, or
.
Modifications of section 431 of the Taxes Act
6
1
Paragraphs (2) to (7) prescribe modifications of section 431 of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (2) the following definitions shall be inserted in the appropriate places in alphabetical order —
“directive society” means —
a friendly society to which section 37(2) of the Friendly Societies Act 1992 applies, or
an incorporated friendly society which does not fall within paragraph (a);
“incorporated friendly society” has the meaning given by section 116 of the Friendly Societies Act 1992;
“non-directive society” means a friendly society other than a directive society;
“tax exempt basic life assurance and general annuity business” means basic life assurance and general annuity business the profits arising from which are exempt from tax by virtue of section 460(1);
“taxable basic life assurance and general annuity business” means basic life assurance and general annuity business other than tax exempt basic life assurance and general annuity business;
“valuation report” —
in the case of a directive society, means the abstract of the actuary’s report referred to in section 46(3) of the Friendly Societies Act 1992;
in the case of a non-directive society, means the abstract of the actuary’s report referred to in section 47(2) of the Friendly Societies Act 1992;
3
In subsection (2) for the definition of “liabilities” there shall be substituted —
“liabilities” —
a
in relation to a directive society, means the liabilities of the society estimated as for the purposes of its valuation report (excluding any that have fallen due or been reinsured and any not arising under or in connection with policies or contracts effected as part of the society’s insurance business); and
b
in relation to a non-directive society —
i
means, in the case of a society which has sent a valuation report as at the end of an accounting period to the Friendly Societies Commission, the liabilities of the society estimated as for the purposes of its valuation report (excluding any that have fallen due or been reinsured and any not arising under or in connection with policies or contracts effected as part of the society’s insurance business), and
ii
means, in the case of a society which has not sent a valuation report as at the end of an accounting period to the Friendly Societies Commission but has caused the actuary to the society to prepare a report on the same basis as the actuary’s report referred to in section 47(2) of the Friendly Societies Act 1992, the liabilities of the society estimated as for the purposes of that report (excluding any that have fallen due or been reinsured and any not arising under or in connection with policies or contracts effected as part of the society’s insurance business), and
iii
means, in any other case, the liabilities of the society ascertained in accordance with subsections (7) to (10) below;
.
4
In subsection (2) for the definition of “long term business” there shall be substituted —
“long term business” shall be construed in accordance with section 117 of the Friendly Societies Act 1992 ;
.
5
In subsection (2) for the definition of “periodical return” there shall be substituted —
“periodical return” —
a
in the case of a directive society, means —
i
the abstract of the actuary’s report referred to in section 46(3) of the Friendly Societies Act 1992, and
ii
all forms completed in accordance with the Friendly Societies (Insurance Business) Regulations 1994 ; and
b
in the case of a non-directive society, means its valuation report;
.
6
In subsection (2) for the definition of “value” there shall be substituted —
“value” —
a
in relation to the assets of a directive society, means the value of the assets as taken into account for the purposes of the society’s periodical return; and
b
in relation to the assets of a non-directive society —
i
means, in the case of a society which has sent a valuation report as at the end of an accounting period to the Friendly Societies Commission, the value of the assets as taken into account for the purposes of its valuation report,
ii
means, in the case of a society which has not sent a valuation report as at the end of an accounting period to the Friendly Societies Commission but has caused the actuary to the society to prepare a report on the same basis as the actuary’s report referred to in section 47(2) of the Friendly Societies Act 1992, the value of the assets as taken into account for the purposes of that report, and
iii
means, in any other case, the value of the assets ascertained in accordance with subsections (11) to (14) below;
.
7
At the end of the section the following subsections shall be inserted —
7
For the purposes of paragraph (b)(iii) of the definition of “liabilities” in subsection (2) above the closing liabilities of a society for an accounting period (“the relevant accounting period”) shall be ascertained in accordance with the formula —
L1 + ( ( L2 - L1 ) × T1 T2 )
where —
L1 is the liabilities as at the end of the last accounting period (“the preceding accounting period”) which precedes the relevant accounting period and for which a relevant report is drawn up;
L2 is the liabilities as at the end of the first accounting period (“the subsequent accounting period”) which follows the relevant accounting period and for which a relevant report is drawn up;
T1 is the number of days from the end of the preceding accounting period to the end of the relevant accounting period;
T2 is the number of days from the end of the preceding accounting period to the end of the subsequent accounting period;
and where the formula is used to ascertain the closing liabilities for an accounting period, the liabilities so ascertained shall be the opening liabilities for the next accounting period.
8
Where, for those purposes, it is necessary to ascertain the liabilities in any case where a relevant report has not been drawn up at the end of the relevant accounting period, the liabilities shall be estimated on a basis compatible with that used in the previous relevant report, having regard to any changes in the nature or extent of the society’s business since that report.
9
In any case where subsection (8) above has applied, subsection (7) above shall apply as soon as the society is able to ascertain the closing liabilities in accordance with the formula set out in that subsection; and all such adjustments to the liability to tax of the society shall be made, whether by assessment or otherwise, as may be required to give effect to subsection (7) above.
10
In subsections (7) and (8) above a “relevant report” means a valuation report or the report specified in paragraph (b)(ii) of the definition of “liabilities” in subsection (2) above.
11
For the purposes of paragraph (b)(iii) of the definition of “value” in subsection (2) above the value of the assets of a society as at the end of an accounting period (“the relevant accounting period”) shall be ascertained in accordance with the formula —
V1 + ( ( V2 - V1 ) × T1 T2 )
where —
V1 is the value of the assets at the end of the last accounting period (“the preceding accounting period”) which precedes the relevant accounting period and for which a relevant report is drawn up;
V2 is the value of the assets as at the end of the first accounting period (“the subsequent accounting period”) which follows the relevant accounting period and for which a relevant report is drawn up;
T1 is the number of days from the end of the preceding accounting period to the end of the relevant accounting period;
T2 is the number of days from the end of the preceding accounting period to the end of the subsequent accounting period;
and where the formula is used to ascertain the value of the assets as at the end of an accounting period, the value so ascertained shall be the value of the assets at the beginning of the next accounting period.
12
Where, for those purposes, it is necessary to ascertain the value of the assets in any case where a relevant report has not been drawn up at the end of the relevant accounting period, the value of the assets shall be estimated on a basis compatible with that used in the previous relevant report, having regard to any changes in the nature or extent of the society’s business since that report.
13
In any case where subsection (12) above has applied, subsection (11) above shall apply as soon as the society is able to ascertain the value of the assets in accordance with the formula set out in that subsection; and all such adjustments to the liability to tax of the society shall be made, whether by assessment or otherwise, as may be required to give effect to subsection (11) above.
14
In subsections (11) and (12) above a “relevant report” means a valuation report or the report specified in paragraph (b)(ii) of the definition of “value” in subsection (2) above.
7
1
Paragraph (2) prescribes modifications of section 431(2) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies in relation to accounting periods ending on or after 1st September 1996.
2
The following definitions shall be inserted in the appropriate places in alphabetical order —
“tax exempt class IV business” means —
a
business specified in section 466(1)(d) the profits arising from which are exempt from tax by virtue of section 460(1), and
b
business other than that specified in section 466(1)(d) the profits arising from which are exempt from tax by virtue of section 461(1) or 461B(1) ;
“taxable class IV business” means business specified in section 466(1)(d) other than tax exempt class IV business;
.
Modification of section 432 of the Taxes Act
8
1
Paragraph (2) prescribes a modification of section 432 of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies in relation to accounting periods ending on or after 1st September 1996.
2
At the end of the section the following subsections shall be inserted —
3
Where a friendly society carries on both tax exempt class IV business and taxable class IV business, the business of each such category shall, for the purposes of the Corporation Tax Acts, be treated as though it were a separate business.
Modifications of section 432A of the Taxes Act
9
1
Paragraph (2) prescribes a modification of section 432A of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies; and paragraph (3) prescribes a further modification of that section so far as it applies to the life or endowment business carried on by non-directive societies.
2
After subsection (1) the following subsection shall be inserted —
1A
Subsections (1B) to (1D) below apply where a friendly society with branches carries on more than one category of business.
1B
In a case where —
a
the society has caused the actuary to the society to prepare, as at the end of an accounting period and as at the end of the previous accounting period, reports prepared on the same basis as the society’s valuation report but which are limited to an investigation of the matters referred to in section 46(5) of the Friendly Societies Act 1992 in relation to the central body of the society (and not to any of its branches), and
b
the society so chooses,
the apportionment of the income, gains or losses of the central body shall be determined by reference to the liabilities and the value of the assets estimated for the purposes of those reports.
1C
Subject to subsection (1B) above, the apportionment shall be of the income, gains or losses of the society, together with all its branches.
1D
Where, by virtue of this section, income, gains or losses are referable to any of the following categories, namely —
a
pension business,
b
taxable basic life assurance and general annuity business, or
c
taxable class IV business,
that income, or those gains or losses, shall be attributable to the central body of the society and not to any of its branches unless the society shows that any business within any of those categories was written by a branch, in which case the income, gains or losses referable to any of those categories shall be attributed to any such branch in such manner as is just and reasonable.
3
After subsection (1D) (inserted by paragraph (2)) the following subsection shall be inserted —
1E
In a case where, in relation to any period, the Friendly Societies Commission, acting under subsection (10) of section 47 of the Friendly Societies Act 1992, has dispensed with the requirement that a society shall cause such an abstract as is mentioned in subsection (2) of that section to be made and sent to the Commission, the definitions of “liabilities” and “value” in section 431(2) shall not apply; and any apportionment required by this section shall be made in such manner as is just and reasonable.
10
1
Paragraph (2) prescribes a modification of section 432A(2) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies in relation to accounting periods beginning before 1st January 1996.
2
For paragraphs (d) and (e) there shall be substituted —
d
taxable basic life assurance and general annuity business which is not industrial assurance business;
da
tax exempt basic life assurance and general annuity business which is not industrial assurance business;
e
taxable basic life assurance and general annuity business which is industrial assurance business;
ea
tax exempt basic life assurance and general annuity business which is industrial assurance business; and
.
11
1
Paragraph (2) prescribes a modification of section 432A(2) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies in relation to accounting periods beginning on or after 1st January 1996.
2
For paragraph (d) there shall be substituted —
d
taxable basic life assurance and general annuity business;
da
tax exempt basic life assurance and general annuity business;
.
12
1
Paragraph (2) prescribes a modification of section 432A(2) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies in relation to accounting periods ending on or after 1st September 1996.
2
For paragraph (f) there shall be substituted —
f
taxable class IV business; and
fa
tax exempt class IV business.
13
1
Paragraphs (2) to (5) prescribe modifications of section 432A of the Taxes Act so far as it applies to the life or endowment business carried on by —
a
directive societies which are incorporated societies but which are neither friendly societies to which section 37(2) of the Friendly Societies Act 1992 applies nor section 37(3) societies, or
b
non-directive societies other than section 37(3) societies.
2
For subsection (6) there shall be substituted —
6
For the purposes of subsection (5) above “the relevant fraction”, in relation to a category of business, is the fraction of which —
a
the numerator is the mean of the opening and closing liabilities of the category, reduced by the mean of the opening and closing values of any assets directly referable to the category; and
b
the denominator is the mean of the opening and closing liabilities of the long term business, reduced by the mean of the opening and closing value of any assets directly referable to any category of business.
3
Subsection (8) shall be omitted.
4
Paragraph (b) of subsection (9) shall be omitted.
5
After subsection (10) there shall be added —
11
In subsection (1) above “assets of the company’s long term business fund” means —
a
assets held primarily for the purposes of long term business carried on by the society; and
b
the relevant fraction of each asset held neither primarily for the purposes of long term business nor primarily for the purposes of some other specific business carried on by the society.
12
For the purposes of subsection (11) above “the relevant fraction”, subject to subsection (13) below, is the fraction of which —
a
the numerator is the mean of the total balances brought forward and carried forward in the fund accounts for those funds within which the society conducts its long term business, less the mean of the assets already recognised at the beginning and end of the period of account as held for the purposes of long term business carried on by the society; and
b
the denominator is the mean of the total balances brought forward and carried forward on all of the society’s fund accounts, less the mean of the opening and closing values of assets already recognised at the beginning and end of the period of account as held for the purposes of long term business or for the purposes of other specific business carried on by the society.
13
A balance on a general management fund or a general reserve fund shall be excluded from both the numerator and the denominator in the calculation of the relevant fraction for the purposes of subsection (11) above.
14
For the purposes of subsection (12) above references to balances brought forward and carried forward are references to balances brought forward and carried forward as shown in the society’s periodical return.
Modifications of section 432E of the Taxes Act
14
1
Paragraphs (2) to (4) prescribe modifications of section 432E of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsections (1) and (5), after the words “subsection (2)”(wherever occurring) there shall be inserted the words “or, as the case may be, subsection (2A)”.
3
In subsection (2), in paragraph (a), before the words “in a case” there shall be inserted the words “subject to subsection (2A) below,”.
4
After subsection (2) there shall be inserted the following subsection —
2A
For the purposes of subsection (1) above, in a case where an amount is taken into account in accordance with section 83(2A) of the Finance Act 1989 , there shall be determined the aggregate of the amount determined in accordance with subsection (2)(a) above and
CAS AS × RA
where —
CAS
and AS have the meanings given by subsection (2) above; and
RA
is the amount taken into account in accordance with section 83(2A) of the Finance Act 1989.
Modification of section 432F(1) of the Taxes Act
15
1
Paragraph (2) prescribes a modification of section 432F(1) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
For the words “section 432E(2)” there shall be substituted the words “subsection (2) or, as the case may be, subsection (2A) of section 432E”.
Modification of section 434B(2) of the Taxes Act
16
1
Paragraph (2) prescribes a modification of section 434B(2) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
Before the words “basic life assurance” there shall be inserted the word “taxable”.
Modifications of section 434D of the Taxes Act
17
1
Paragraphs (2) and (3) prescribe modifications of section 434D of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (6) —
a
before the words “basic life assurance” there shall be inserted the word “taxable”;
b
in paragraph (a), after the words “management assets” there shall be inserted the words “and which are referable to taxable basic life assurance and general annuity business”.
3
After subsection (6) there shall be inserted the following subsection —
6A
Where a friendly society carries on tax exempt basic life assurance and general annuity business —
a
the amount of any allowance falling to be given under Part II of the 1990 Act in respect of expenditure on management assets and which, by virtue of subsection (4) above, is referable to tax exempt basic life assurance and general annuity business shall not be treated as additional expenses of management within section 76; and
b
the amount of any charge falling to be made under that Part and which is so referable shall not be chargeable to tax under Case VI of Schedule D.
Modification of section 434E(6) of the Taxes Act
18
1
Paragraph (2) prescribes a modification of section 434E(6) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
Before the words “basic life assurance” there shall be inserted the word “taxable”.
Modifications of section 436 of the Taxes Act
19
1
Paragraph (2) prescribes a modification of section 436 of the Taxes Act so far as it applies to the life or endowment business carried on by non-directive societies other than societies —
a
which carry on any pension business which is linked business, and
b
to which section 432E of the Taxes Act does not apply.
2
After subsection (3)(e) there shall be inserted the following paragraph —
f
the opening liabilities and the closing liabilities of the society shall be ascertained in accordance with paragraph (b) of the definition of “liabilities” in subsection (2) of section 431, and the definition of “closing liabilities” in that subsection shall not apply.
20
1
Paragraph (2) prescribes a modification of section 436 of the Taxes Act so far as it applies to the life or endowment business carried on by non-directive societies —
a
which carry on any pension business which is linked business, and
b
to which section 432E of the Taxes Act does not apply,
in relation to accounting periods beginning on or after 1st January 1995; and paragraphs (3) and (4) prescribe further modifications of that section so far as it applies to the life or endowment business carried on by such non-directive societies in relation to accounting periods ending on or after the date on which these Regulations come into force.
2
After subsection (5) the following subsections shall be inserted —
6
Subsection (7) below applies where the amount shown in respect of Item 3 of Part I of Schedule 7 to the Friendly Societies (Accounts and Related Provisions) Regulations 1994 (“the Item 3 amount”) is a positive amount; and subsection (8) below applies where the Item 3 amount is a negative amount.
7
The amount of the increase in liabilities to policy holders (that is to say, the excess of the society’s closing liabilities to policy holders over its opening liabilities to policy holders) that is taken into account for the purpose of computing the profits arising to the society from pension business shall be the Item 3 amount.
8
The amount of the decrease in liabilities to policy holders (that is to say, the excess of the society’s opening liabilities to policy holders over its closing liabilities to policy holders) that is taken into account for the purpose of computing the profits arising to the society from pension business shall be the Item 3 amount.
3
At the beginning of subsection (6) (inserted by paragraph (2)) there shall be inserted the words “Subject to subsection (9) below,”.
4
After subsection (8) (inserted by paragraph (2)) the following subsections shall be inserted —
9
Subject to subsection (11) below, in a case where, for any period of account, income or gains arising to a society —
a
derive directly or indirectly from a transaction or transactions with a member or members of the society, and
b
exceed the amount of the income or gains which would have arisen to the society if any transaction mentioned in paragraph (a) above had been a transaction at arm’s length,
the closing liabilities of the society shall be reduced by the amount of the excess; but the opening liabilities for the next following period of account shall not be increased by the like amount.
10
For the purposes of subsection (9) above a person associated with a member shall be treated as a member; and “associated” shall be construed in accordance with section 783(10) .
11
In any case where —
a
there has been a transaction consisting of the disposal of an asset to a friendly society (“the earlier disposal”),
b
section 17(1)(a) of the 1992 Act has applied on the earlier disposal,
c
the friendly society subsequently makes a disposal of the asset (“the later disposal”), and
d
subsection (9) above applies (or would, apart from this subsection, apply) to the later disposal,
any gains accruing to the society on the later disposal shall, for the purposes of subsection (9) above, be reduced by the excess (if any) of the amount treated, by virtue of the application of section 17(1)(a) of the 1992 Act, as the consideration for the earlier disposal over the actual amount of the consideration for the earlier disposal.
Modifications of section 437 of the Taxes Act
21
1
Paragraphs (2) to (4) prescribe modifications of section 437 of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (1A), after the words “that they” there shall be inserted the words “are referable to taxable basic life and general annuity business and”.
3
In subsection (1C)(a), before the words “basic life assurance” there shall be inserted the word “taxable”.
4
In subsection (1F) at the end there shall be inserted —
“taxable basic life assurance and general annuity business” means basic life assurance and general annuity business the profits arising from which do not fall to be exempted from tax by virtue of section 460(1), and for the purposes of this definition it shall be assumed that the friendly society has made a claim for exemption from tax under that provision.
Modifications of section 440 of the Taxes Act
22
1
Paragraphs (3) and (4) prescribe modifications of section 440 of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies in a case where, on or after 1st January 1995 —
a
a non-directive society becomes a directive society, or
b
a non-directive society, pursuant to conditions imposed by the Friendly Societies Commission under section 37(8) of the Friendly Societies Act 1992, separates the funds maintained in respect of the society’s long term business from other funds maintained in respect of the society’s business.
2
Paragraphs (3) and (4) also prescribe modifications of section 440 of the Taxes Act in relation to prescribed transactions taking place on or after 1st January 1995.
3
In subsection (1), before the words “If at any time” there shall be inserted the words “Subject to subsection (4A) below,”
4
After subsection (4) there shall be inserted —
4A
Subsection (1) above shall not have effect in relation to any assets which —
a
cease to be within the category set out in paragraph (e) of subsection (4) above and come within the category set out in paragraph (f) of that subsection, or
b
cease to be within the category set out in paragraph (f) of subsection (4) above and come within the category set out in paragraph (e) of that subsection.
23
1
Paragraph (2) prescribes a modification of section 440(2) of the Taxes Act in relation to specified transactions taking place on or after 1st January 1995.
2
The words “in accordance with a scheme sanctioned by a court under Part I of Schedule 2C to the Insurance Companies Act 1982” shall be omitted.
24
1
Paragraph (2) prescribes a modification of section 440(4) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
For paragraph (d) there shall be substituted —
d
assets linked solely to taxable basic life assurance and general annuity business;
da
assets linked solely to tax exempt basic life assurance and general annuity business;
.
25
1
Paragraph (2) prescribes a modification of section 440(4) of the Taxes Act so far as it applies to the life or endowment business carried on by non-directive societies other than section 37(3) societies.
2
Paragraph (e) shall be omitted.
Modifications of section 440A(2) of the Taxes Act
26
1
Paragraph (2) prescribes a modification of section 440A(2) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In paragraph (a), for sub-paragraph (iii) there shall be substituted —
iii
taxable basic life assurance and general annuity business, or
iv
tax exempt basic life assurance and general annuity business,
.
27
1
Paragraph (2) prescribes a modification of section 440A(2) of the Taxes Act so far as it applies to the life or endowment business carried on by non-directive societies other than section 37(3) societies.
2
Paragraph (d) shall be omitted.
Modifications of section 441 of the Taxes Act
28
1
Paragraph (2) prescribes a modification of subsection (4) of section 441 of the Taxes Act so far as it applies to the life or endowment business carried on by non-directive societies; and paragraph (3) prescribes a modification of that section so far as it applies to the life or endowment business carried on by friendly societies.
2
Before paragraph (b) there shall be inserted —
ab
the opening liabilities and the closing liabilities of the society shall be ascertained in accordance with paragraph (b) of the definition of “liabilities” in subsection (2) of section 431, and the definition of “closing liabilities” in that subsection shall not apply, and
.
3
After subsection (4) the following subsections shall be inserted —
4A
Profits (or any loss, to be computed on the same basis as the profits) arising to the society from its overseas life assurance business shall be divided into a taxable part and a tax exempt part.
4B
The division shall be made in the ratio which the mean of the opening and closing liabilities to policy holders in respect of taxable business bears to the mean of the opening and closing liabilities to policy holders in respect of tax exempt business.
4C
The profits referable to the taxable part or, as the case may be, any loss referable to the taxable part, shall be treated as income within Schedule D, and be chargeable or, as the case may be, allowable, under Case VI of that Schedule.
4D
In subsection (4B) above and in this subsection “tax exempt business” means overseas life assurance business the profits arising from which are exempt from tax by virtue of section 460(1); and “taxable business” means overseas life assurance business other than tax exempt business.
Modification of section 442A(1) of the Taxes Act
29
1
Paragraph (2) prescribes a modification of section 442A(1) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
Before the words “basic life assurance” there shall be inserted the word “taxable”.
Modification of section 444A(1) of the Taxes Act
30
1
Paragraph (2) prescribes a modification of section 444A(1) of the Taxes Act in relation to specified transactions taking place on or after 1st January 1995.
2
The words from “in accordance with” to the end shall be omitted.
Modification of paragraph 5 of Schedule 19AA to the Taxes Act
31
1
Paragraph (2) prescribes a modification of paragraph 5 of Schedule 19AA to the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In sub-paragraph (5) for the words “or basic life assurance and general annuity business” there shall be substituted the words “, taxable basic life assurance and general annuity business or tax exempt basic life assurance and general annuity business”.
Modifications of section 82 of the Finance Act 1989
32
1
Paragraph (2) prescribes a modification of section 82 of the Finance Act 1989 so far as it applies to the life or endowment business carried on by friendly societies; and paragraph (3) prescribes a modification of that section so far as it applies to the life or endowment business carried on by non-directive societies.
2
In subsection (1)(b) for the words “return for the purposes of the Insurance Companies Act 1982” there shall be substituted the words “valuation report”.
3
After subsection (8) there shall be inserted the following subsection —
9
Where a period of account ends on a day to which a valuation report has not been prepared, or begins on a day immediately following such a day, the amount of any unappropriated surplus on valuation for the purposes of subsections (1)(b) and (4) above shall be the amount which was taken into account at the end of the last period of account for which a valuation report was prepared.
Modifications of section 83 of the Finance Act 1989
33
1
Paragraph (2) prescribes a modification of section 83 of the Finance Act 1989 so far as it applies to the life or endowment business carried on by directive societies.
2
After subsection (2) there shall be inserted the following subsections —
2A
Where, in a case where the expenses charged in the management fund exceed the amount transferred from all revenue account funds, the amount determined in accordance with subsection (2B) below shall be taken into account as a receipt of the period.
2B
Subject to subsection (2D) below, that amount is the amount found by —
a
taking the aggregate amount of the society’s investment income recognised in the account of the management fund;
b
either adding any increase in value of the assets of the management fund, or subtracting any decrease in value of the assets of the management fund, as the case may be; and
c
multiplying the amount so found by the fraction specified in subsection (2C) below.
2C
That fraction is the fraction of which —
a
the numerator is the amount transferred from the revenue account recognised for the purposes of section 83A(2) , and
b
the denominator is the amount transferred from all revenue account funds.
2D
Where, apart from this subsection, the amount determined in accordance with subsection (2B) above would be a negative amount, the amount determined in accordance with that subsection shall be taken to be nil.
34
1
Paragraph (2) prescribes a modification of section 83 of the Finance Act 1989 so far as it applies to the life or endowment business carried on by non-directive societies.
2
After subsection (2) there shall be inserted the following subsection —
2A
In subsection (2)(a) above the reference to assets of the company’s long term business fund shall be construed in accordance with section 432A(11) of the Taxes Act 1988.
35
1
Paragraph (2) prescribes a modification of section 83(6) of the Finance Act 1989 in relation to specified transactions taking place on or after 1st January 1996.
2
In paragraph (a) the words “in accordance with a scheme sanctioned by a court under Part I of Schedule 2C to the Insurance Companies Act 1982” shall be omitted.
Modifications of section 83A of the Finance Act 1989
36
1
Paragraph (2) prescribes a modification of section 83A of the Finance Act 1989 so far as it applies to the life or endowment business carried on by directive societies.
2
For subsection (2) there shall be substituted —
2
The accounts recognised for the purposes of those sections are —
a
a revenue account included in, or supplied to the Friendly Societies Commission with, the society’s valuation report which contains items relating to the society’s life or endowment business in respect of the whole of the society’s long term business;
b
any separate revenue account included in, or supplied to the Friendly Societies Commission with, the society’s valuation report which contains items relating to the society’s life or endowment business in respect of a part of the society’s long term business.
Paragraph (b) above does not include accounts required in respect of internal linked funds.
2A
In subsection (2) above “life or endowment business” has the meaning given by section 466(1) of the Taxes Act 1988 .
37
1
Paragraphs (2) and (3) prescribe modifications of Section 83A of the Finance Act 1989 so far as it applies to the life or endowment business carried on by non-directive societies.
2
For subsection (2) there shall be substituted —
2
The account recognised for the purposes of those sections is the income and expenditure account prepared in accordance with the requirements of the Friendly Societies (Accounts and Related Provisions) Regulations 1994 .
3
Subsections (3) to (5) shall be omitted.
Modification of section 85(1) of the Finance Act 1989
38
1
Paragraph (2) prescribes a modification of section 85(1) of the Finance Act 1989 so far as it applies to the life or endowment business carried on by friendly societies.
2
Before the words “basic life assurance” there shall be inserted the word “taxable”.
Modifications of section 86 of the Finance Act 1989
39
1
Paragraph (2) prescribes modifications of section 86 of the Finance Act 1989 so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsections (1) and (5) before the words “basic life assurance” there shall be inserted the word “taxable”.
Modifications of section 88A of the Finance Act 1989
40
1
Paragraphs (2) to (7) prescribe modifications of section 88A of the Finance Act 1989 so far as it applies to the life or endowment business carried on by friendly societies for accounting periods ending on or after 1st April 1996.
2
In subsection (1) before the words “BLAGAB profits” there shall be inserted the word “taxable”.
3
In subsection (3) before the words “basic life assurance” there shall be inserted the word “taxable”.
4
In subsection (4) —
a
in paragraph (a) before the words “basic life assurance” there shall be inserted the word “taxable”;
b
paragraphs (b) and (c) shall be omitted;
c
before the words “BLAGAB profits” in each place where they occur there shall be inserted the word “taxable”.
5
Subsection (5) shall be omitted.
6
In subsection (6) —
a
before the words “BLAGAB profits” there shall be inserted the word “taxable”;
b
before the words “basic life assurance” there shall be inserted the word “taxable”.
7
In subsection (7) —
a
before the words “BLAGAB profits” there shall be inserted the word “taxable”;
b
before the words “basic life assurance” in each place where they occur there shall be inserted the word “taxable”.
Modification of section 152A(1) of the Capital Allowances Act 1990
41
1
Paragraph (2) prescribes a modification of section 152A(1) of the Capital Allowances Act 1990 in relation to specified transactions taking place on or after 1st January 1995.
2
In paragraph (a) the words “, in accordance with a scheme sanctioned by a court under Part I of Schedule 2C to the Insurance Companies Act 1982,” shall be omitted.
Modification of paragraph 16 of Schedule 7 to the Finance Act 1991
42
1
Paragraph (2) prescribes a modification of paragraph 16 of Schedule 7 to the Finance Act 1991 so far as it applies to the life or endowment business carried on by friendly societies.
2
In sub-paragraph (7), in the definition of “general annuity contract”, for the words “referable to general annuity business” there shall be substituted the words “referable to taxable general annuity business”, and “taxable general annuity business” means “general annuity business the profits arising from which do not fall to be exempted from tax by virtue of section 460(1) of the Taxes Act 1988, and for the purposes of these definitions it shall be assumed that the friendly society has made a claim for exemption from tax under that provision”.
Modifications of paragraph 17 of Schedule 7 to the Finance Act 1991
43
1
Paragraph (2) prescribes a modification of paragraph 17 of Schedule 7 to the Finance Act 1991 so far as it applies to the life or endowment business carried on by friendly societies.
2
In sub-paragraph (4), in the definitions of “X” and “Z”, before the words “basic life assurance” there shall be inserted the word “taxable”.
Modification of section 211(1) of the 1992 Act
44
1
Paragraph (2) prescribes a modification of section 211(1) of the 1992 Act in relation to specified transactions taking place on or after 1st January 1995.
2
The words from “in accordance with” to the end shall be omitted.
Modifications of section 212 of the 1992 Act
45
1
Paragraph (2) prescribes a modification of section 212 of the 1992 Act so far as it applies to the life or endowment business carried on by friendly societies; and paragraph (3) prescribes a further modification of that section so far as it applies to the life or endowment business carried on by non-directive societies.
2
In subsection (2) before the words “or to assets” there shall be inserted the words “, tax exempt basic life assurance and general annuity business”.
3
The following subsection shall be added at the end —
9
In subsection (1) above the reference to assets of an insurance company’s long term business fund shall be construed in accordance with section 432A(11) of the Taxes Act.
Modifications of section 213 of the 1992 Act
46
1
Paragraph (2) prescribes a modification of section 213(1A) of the 1992 Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In paragraph (a) after the words “referable to” there shall be inserted the word “taxable”.
47
1
Paragraph (2) prescribes a modification of section 213(5) of the 1992 Act in relation to specified transactions taking place on or after 1st January 1995.
2
The words “in accordance with a scheme sanctioned by a court under Part I of Schedule 2C to the Insurance Companies Act 1982” shall be omitted.
Modification of section 214(1) of the 1992 Act
48
1
Paragraph (2) prescribes a modification of section 214(1) of the 1992 Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In paragraph (c) before the words “basic life assurance” there shall be inserted the word “taxable”.
Modifications of section 214A of the 1992 Act
49
1
Paragraphs (2) and (3) prescribe modifications of section 214A of the 1992 Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (4), before the words “basic life assurance”, wherever occurring, there shall be inserted the word “taxable”.
3
In subsection (11) —
a
before the words “basic life assurance” there shall be inserted the word “taxable”; and
b
in paragraph (a), after the words “pension business” there shall be inserted the words “, tax exempt basic life assurance and general annuity business”.
50
1
Paragraph (2) prescribes a modification of section 214A(7) of the 1992 Act in relation to specified transactions taking place on or after 1st January 1995.
2
The words “in accordance with a scheme sanctioned by a court under Part I of Schedule 2C to the Insurance Companies Act 1982” shall be omitted.
Modifications of paragraph 1 of Schedule 18 to the Finance Act 1994
51
1
Paragraphs (2) and (3) prescribe modifications of paragraph 1 of Schedule 18 to the Finance Act 1994 so far as it applies to the life or endowment business carried on by friendly societies for accounting periods beginning on or after 23rd March 1995 and ending before 1st April 1996.
2
In sub-paragraph (7), after the words “for the period are referable to” there shall be inserted the word “taxable”.
3
In sub-paragraph (7)(c), in the substituted section 131(3) of the Finance Act 1993 , after the words “period which is referable to” there shall be inserted the word “taxable”.
Modifications of paragraph 12 of Schedule 9 to the Finance Act 1996
52
1
Paragraphs (2) and (3) prescribe modifications of paragraph 12 of Schedule 9 to the Finance Act 1996 in relation to specified transactions taking place on or after 1st April 1996.
2
In sub-paragraph (1)(c) the words “in accordance with a scheme sanctioned by a court under Part I of Schedule 2C to the Insurance Companies Act 1982” shall be omitted.
3
Sub-paragraph (1)(d) shall be omitted.
Modifications of Schedule 11 to the Finance Act 1996
53
1
Paragraphs (2) and (3) prescribe modifications of Schedule 11 to the Finance Act 1996 so far as it applies to the life or endowment business carried on by friendly societies.
2
In paragraphs 2(1) and 4(1)(a) before the words “basic life assurance” there shall be inserted the word “taxable”.
3
In paragraph 6 the following definition shall be added at the end —
“taxable basic life and general assurance business” has the meaning given by section 431(2) of the Taxes Act 1988.
Supersession of earlier Regulations
54
In consequence of the provisions of these Regulations —
a
the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992 shall cease to have effect for accounting periods beginning on or after 1st January 1995; and
b
the Friendly Societies (Taxation of Transfers of Business) Regulations 1995 shall cease to have effect in relation to transfers, amalgamations and conversions taking place on or after that date.
Patrick McLoughlin
Roger Knapman
Two of the Lords Commissioners of Her Majesty’s Treasury
25th February 1997


text:
1
This Order may be cited as the Public Telecommunication System Designation (American Telemedia Limited) Order 1997 and shall come into force on 23rd December 1997.
2
Each of the Applicable Systems is hereby designated as a public telecommunication system.
Barbara Roche,
Parliamentary Under Secretary of State for Small Firms, Trade and Industry,
Department of Trade and Industry
20th November 1997


text:
Citation and commencement
1
These Regulations may be cited as the Road Vehicles (Statutory Off-Road Notification) Regulations 1997 and shall come into force on 15th January 1998.
Interpretation
2
1
In these Regulations —
“the 1994 Act ” means the Vehicle Excise and Registration Act 1994;
“keeper” in relation to a vehicle means the person by whom the vehicle is kept;
“the required declaration” means a declaration in writing made to the Secretary of State by a person surrendering a vehicle licence or the keeper of a vehicle to the effect that (except for use under a trade licence) he does not for the time being intend to use or keep the vehicle on a public road and will not do so without first taking out a vehicle licence (or if appropriate a nil licence) for the vehicle;
“the required particulars” in relation to a vehicle are particulars furnished in writing to the Secretary of State of —
the registration mark of the vehicle;
the make and model of the vehicle; and
the address of the premises at which the vehicle is to be kept; and
“vehicle” means a mechanically propelled vehicle which is —
registered in the records kept under the 1994 Act by the Driver and Vehicle Licensing Agency on behalf of the Secretary of State; and
kept in Great Britain,
and a reference to a vehicle which is “unlicensed” is to a vehicle for which no vehicle licence is for the time being in force.
2
For the purposes of these Regulations a person is a “motor vehicle trader” in relation to a vehicle if he falls within a description mentioned in column (2) of an item in the table below and the vehicle falls within the description mentioned in column (3) of that item —
TABLE
(1) Item (2) Descriptions of person (3) Descriptions of vehicle
1. The holder of a trade licence A vehicle temporarily in his possession in the course of the business by virtue of which he is a person eligible to hold such a licence 2. An auctioneer of mechanically propelled vehicles A vehicle temporarily in his possession in the course of his business as such an auctioneer 3. A motor dealer A vehicle temporarily in his possession in the course of his business as a motor dealer 4. A person who carries on business as a dismantler of vehicles A vehicle temporarily in his possession in the course of that business 5. An authorised insurer A vehicle temporarily in his possession in consequence of settling a claim under a policy of insurance relating to the vehicle 6. The holder of a licence under Part III of the Consumer Credit Act 1974 A vehicle temporarily in his possession under an order for the repossession of the vehicle made in pursuance of a personal credit agreement relating to the vehicle
3
In paragraph (2) above “authorised insurer” has the meaning given in section 145(5) of the Road Traffic Act 1988 and “personal credit agreement” has the meaning given in section 8(1) of the Consumer Credit Act 1974.
Application
3
These Regulations have effect for the purpose of prescribing the particulars to be furnished and the declarations to be made, and the times at which and the manner in which they are to be furnished or made, by a person —
a
who surrenders a vehicle licence for a vehicle;
b
who does not renew such a licence; or
c
who keeps an unlicensed vehicle.
Exemptions
4
These Regulations shall not apply in relation to a vehicle —
a
which is an exempt vehicle falling within a description specified in paragraph 2, 2A, 3, 23 or 24 of Schedule 2 to the 1994 Act; or
b
in relation to which the following conditions are satisfied —
i
neither a vehicle licence nor a nil licence was in force for the vehicle on 31st January 1998;
ii
such a licence has not been taken out for the vehicle for a period starting after that date; and
iii
the vehicle has not been used or kept on a public road on or after that date.
Surrender of vehicle licence
5
1
Where after 31st January 1998 the holder of a vehicle licence surrenders it under section 10(2) of the 1994 Act, he shall make the required declaration and furnish the required particulars in relation to the vehicle for which the licence was taken out.
2
Paragraph (1) does not apply where the vehicle to which the licence relates is no longer kept by the holder of the licence or the holder is a motor vehicle trader in relation to that vehicle.
Vehicle licence not renewed
6
Where, on or after 31st January 1998, a vehicle licence ceases to be in force for a vehicle by reason of the expiration of the period for which the licence was granted and a further vehicle licence (or if appropriate a nil licence) for the vehicle is not taken out so as to run from the expiration of that period, the keeper of the vehicle shall make the required declaration and furnish the required particulars in relation to the vehicle —
a
if he is a motor trader, not later than the end of the period of three months starting with the day following the expiration of that period; or
b
in any other case, not later than that day.
Person keeping an unlicensed vehicle
7
1
Subject to paragraph (2) where at any time after 31st January 1999 —
a
a person keeps an unlicensed vehicle; and
b
a period of 12 months has elapsed throughout which the vehicle has been kept in Great Britain unlicensed and within which a nil licence has not been in force, the required declaration has not been made and the required particulars have not been furnished in relation to the vehicle,
then, unless a vehicle licence (or if appropriate a nil licence) for the vehicle has been taken out so as to run from the end of that period of 12 months, the keeper of the vehicle shall, not later than the day following the end of that period, make the required declaration and furnish the required particulars in relation to the vehicle.
2
For the purposes of paragraph (1)(b) above, where a vehicle licence has been surrendered under section 10(2) of the 1994 Act, the vehicle to which it relates shall be taken to be unlicensed from the first day of the month in which the licence was surrendered.
3
On a change of keeper of an unlicensed vehicle, unless a vehicle licence (or if appropriate a nil licence) for the vehicle is taken out, the new keeper shall make the required declaration and furnish the required particulars in relation to the vehicle —
a
if he is a motor vehicle trader, not later than the end of the period of 3 months beginning with the day following the day on which the change of keeper occurs; or
b
in any other case, not later than the day following the day on which the change of keeper occurs.
Signed by authority of the Secretary of State
Helene Hayman
Parliamentary Under-Secretary of State,
Department of the Environment, Transport and the Regions
17th December 1997


text:
Title and commencement
1
This Order may be cited as the Environmentally Sensitive Areas (Suffolk River Valleys) Designation (Amendment) Order 1997 and shall come into force on 1st July 1997.
Interpretation
2
In this Order “the principal Order ” means the Environmentally Sensitive Areas (Suffolk River Valleys) Designation Order 1993 .
Amendment of the principal Order
3
The principal Order shall be amendment in accordance with the following provisions of this Order.
Rates of payment under agreement
4
In article 6 of the principal Order —
a
in paragraph (1) —
i
for the amount “£70” there shall be substituted the amount “£80”, and
ii
for the amount “£240” there shall be substituted the amount “£270”;
b
in paragraph (2), in the table, in the right-hand column —
i
for the figure “180” there shall be substituted the figure “190”,
ii
for the figure “260” there shall be substituted the figure “290”, and
iii
for the figure “240” there shall be substituted the figure “270”.
Amendment to Schedule
5
In Schedule 6 (conservation plan operations) to the principal Order —
a
for paragraph 3, there shall be substituted the following two paragraphs:
3
The creation or resotation of ponds.
3A
The restoration of ditches and dykes.
;
b
after paragraph 10, there shall be added the following paragraph:
11
The reintroduction of pollarding management for neglected trees.
.
Saving
6
The amendments made to the principal Order by article 4 of this Order shall not apply in respect of any annual payment to a farmer which relates wholly or in part to any period before 1st April 1997.
Elliot Morley
Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food
4th June 1997
We consent
Bob Ainsworth
Jon Owen Jones
Two of the Lords Commissioners of Her Majesty’s Treasury
5th June 1997


text:
Citation and commencement
1
This Order may be cited as the Driving Standards Agency Trading Fund Order 1997 and shall come into force at 8.00 am on 1st April 1997.
Interpretation
2
In this Order —
“the 1973 Act” means the Government Trading Funds Act 1973;
“the Driving Standards Agency ” means the executive agency of the Department of Transport known as the Driving Standards Agency; and
“the fund” means the trading fund established by this Order.
Establishment of the fund
3
As from the time this Order comes into force, for all the operations of the Driving Standards Agency, more particularly described in Schedule 1 to this Order, there shall be established a trading fund to be known as the Driving Standards Agency Trading Fund.
Source of loans
4
The Secretary of State for Transport is hereby designated as the source of issues to the fund by way of loan.
Assets, liabilities and public dividend capital
5
1
The Crown assets and liabilities set out in Schedule 2 to this Order shall be appropriated as assets and liabilities of the fund.
2
48% of the amount by which the values of the said assets exceed the amounts of the said liabilities shall be treated as public dividend capital.
Maximum borrowing etc
6
The aggregate of —
a
the total outstanding at any given time in respect of amounts issued to the fund under section 2B of the 1973 Act (other than as originating debt); and
b
the total at that time constituting public dividend capital issued to the fund under section 2A(2A) of the 1973 Act,
shall not exceed £30,000,000.
George Young
Secretary of State for Transport
11th March 1997
We concur
Roger Knapman
Patrick McLoughlin
Two of the Lords Commissioners of Her Majesty’s Treasury
13th March 1997


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Surface Waters (Fishlife) (Classification) Regulations 1997 and shall come into force on 12th June 1997.
2
Expressions used in these Regulations which are also used in Directive 78/659/ EEC (the quality of fresh waters needing protection or improvement in order to support fish life) shall have the same meaning as in that Directive.
Classification of waters
2
The classifications SW (“salmonid waters”) and CW (“cyprinid waters”), and the criteria for those classifications, set out in the Schedule to these Regulations shall apply for classifying inland freshwaters which need protection or improvement in order to support fish life.
Compliance with relevant requirements
3
1
Subject to paragraphs (2) and (3) below, any waters classified under these Regulations shall be treated in relation to any period of twelve months as complying with the requirements specified in the Schedule to these Regulations for waters of the relevant class for any parameter if in that period in relation to those waters —
a
in the case of the parameter for pH, non-ionised ammonia, total ammonium, total residual chlorine or total zinc, 95 per cent of the samples taken for that parameter in accordance with regulation 4 below comply with the requirements;
b
in the case of the parameter for temperature or dissolved oxygen, the percentage specified in that Schedule of samples taken for that parameter in accordance with regulation 4 below comply with the requirements.
2
When the frequency of sampling is lower than one sample per month for any parameter mentioned in sub-paragraph (1)(a) above in relation to any waters classified under these Regulations, 100 per cent of samples taken for that parameter in accordance with regulation 4 in relation to those waters must comply with the requirements for that parameter specified in the Schedule to these Regulations for waters of the relevant class.
3
Non-compliant samples shall be ignored for the purposes of paragraphs (1) and (2) above if they are the result of a flood or any other natural disaster.
Sampling and analysis
4
1
The Environment Agency shall ensure that waters classified under these Regulations are sampled and samples are analysed in accordance with the following provisions of this Regulation.
2
Samples in relation to any waters classified under these Regulations shall always be taken at the same sampling point.
3
The Environment Agency shall fix the exact position of the sampling point, and the depth at which samples are to be taken, having regard in particular to —
a
the distance of the sampling point to the nearest point where pollutants are discharged; and
b
local environmental conditions.
4
Subject to paragraphs (5) and (6) below, sampling for any parameter shall be carried out at least at the minimum frequency specified in the Schedule to these Regulations for that parameter for waters of the relevant class.
5
Where the Environment Agency’s records show that the quality of any waters classified under these Regulations is appreciably higher for any parameter than the minimum required by these Regulations for waters of that class, the Agency may reduce the sampling frequency for that parameter or, if there is no pollution and no risk of deterioration of its quality, it may dispense with sampling for that parameter altogether.
6
Where sampling shows that the requirements of regulation 3 above are not being complied with, the Environment Agency shall establish whether this is the result of chance, a natural phenomenon or pollution and shall adopt appropriate measures.
7
Samples for any parameter shall be analysed using the reference methods of analysis specified in the Schedule to these Regulations in relation to that parameter or methods which are at least as reliable as the reference methods.
Derogations
5
1
The Agency may derogate from the requirements of these Regulations —
a
in the case of requirements marked (0) in the Schedule to these Regulations, because of exceptional weather or special geographical conditions; or
b
where waters classified under these Regulations undergo natural enrichment in certain substances as a result of which they do not comply with the requirements specified in the Schedule to these Regulations for waters of the relevant class.
2
In this Regulation, “natural enrichment” means a process whereby without human intervention a given body of water receives from the soil certain substances contained therein.
Modifications of the Water Resources Act 1991
6
1
Section 83 of the Water Resources Act 1991 shall have effect —
a
as if it imposed a duty on the Secretary of State to exercise the powers conferred on him by that section to classify appropriately under these Regulations such waters as are appropriate for the purpose of giving effect to Directive 78/659/EEC in England and Wales; and
b
in relation to the performance of that duty, as if subsections (4) and (5) of that section were omitted.
2
Section 104(1) of the Water Resources Act 1991 (meaning of “controlled waters”) shall have effect for the purpose of giving effect to Directive 78/659/EEC as if “inland freshwaters”included all waters which are fresh waters for the purposes of that Directive.
3
Section 202(2) of the Water Resources Act 1991 (information in connection with the control of pollution) shall have effect as if it conferred power on the Secretary of State and the Environment Agency to require the furnishing of information reasonably required for the purposes of giving effect to Directive 78/659/EEC .
John Prescott
Secretary of State,
Department of Environment
19th May 1997
Signed by authority of the Secretary of State for Wales
Win Griffiths
Parliamentary Under Secretary of State, Welsh Office
19th May 1997