text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Medical Act 1983 (Amendment) Order 2002 (Transitory Provisions) Order of Council 2003 and shall come into force on 1st July 2003.
2
In this Order, “the principal Order ” means the Medical Act 1983 (Amendment) Order 2002.
Transitory provisions relating to the General Medical Council Preliminary Proceedings Committee and Professional Conduct Committee (Procedure) Rules 1988
2
On and after the coming into force of article 4(2) of the principal Order (which relates to the reduction in the membership of the General Medical Council to no more than 35 members) and until the transitional provisions set out in Schedule 2 to the principal Order that require cases to be dealt with under the General Medical Council Preliminary Proceedings Committee and Professional Conduct Committee (Procedure) Rules 1988 are spent, those Rules are modified as follows —
a
in rule 2(1) —
i
for the definition of “lay member of the Council” substitute the following definition —
“lay person” means a person who is neither fully registered nor a holder of any qualification registrable under the Act;”,
ii
omit the definition of “medical member of the Council”, and
iii
in the definition of “medical screener” for the words “medical member of the Council” substitute the words “registered medical practitioner”;
b
in rule 4 —
i
in paragraph (1) —
aa
in sub-paragraph (b), for the words “medical member of the Council” substitute the word “person”, and
bb
for the words “such member” substitute the words “that screener or person”,
ii
for paragraph (2) substitute —
2
The Council shall appoint one or more registered medical practitioners to act as medical screeners for the purposes of these Rules.
, and
iii
for paragraphs (5) and (6) substitute —
5
The Council shall also appoint lay persons to advise any medical screener for the purposes of rule 6(3A).
; and
c
in rule 6(3A), for the words “lay member”, at each place where they occur, substitute the words “lay person”.
Transitory provisions relating to the General Medical Council Health Committee (Procedure) Rules 1987
3
On and after the coming into force of article 4(2) of the principal Order (which relates to the reduction in the membership of the General Medical Council to no more than 35 members) and until the transitional provisions set out in Schedule 2 to the principal Order that require cases to be dealt with under the General Medical Council Health Committee (Procedure) Rules 1987 are spent, those Rules are modified as follows —
a
in the definition of “the President” in rule 2(1), for the word “member” substitute the word “person”; and
b
in rule 5 —
i
in paragraph (2), for the words “member of the Council nominated by him” substitute the words “person being a registered medical practitioner”,
ii
for paragraph (3) substitute —
3
The Council may appoint one or more other registered medical practitioners to undertake or assist in the initial consideration of cases under this Part of these Rules on behalf of the President or other person appointed under paragraph (2).
, and
iii
in paragraph (4), for the words “member of the Council” substitute the word “person”.
Transitory provisions relating to the General Medical Council (Professional Performance) Rules 1997
4
On and after the coming into force of article 4(2) of the principal Order (which relates to the reduction in the membership of the General Medical Council to no more than 35 members) and until the transitional provisions set out in Schedule 2 to the principal Order that require cases to be dealt with under the General Medical Council (Professional Performance) Rules 1997 are spent, those Rules are modified as follows —
a
in rule 2(1), for the definitions of “lay advisor”, “lay person” and “lay screener” substitute, respectively, the following definitions —
“lay adviser” means a lay person appointed by the Council in accordance with rule 3(3)(c);”;
“lay person” means a person who is neither fully registered nor a holder of any qualification registrable under the Act;”; and
“lay screener” means a lay person appointed by the Council in accordance with rule 3(3)(b);”; and
in rule 3 —
in paragraph (1), for the words “a member of the Council” substitute the words “a doctor”,
omit paragraph (2), and
in paragraph (3), for sub-paragraphs (a) and (b) substitute —
a
a list of doctors appointed in accordance with paragraph (1);
b
a list of lay screeners appointed by the Council for the purposes of rule 5(6), (7) and (8) and rule 6(8); and
c
a list of lay advisers appointed by the Council for the purposes of rule 17(6), (7) (8) and (9) and rule 26(2).
.
A. K. Galloway
Clerk of the Privy Council


type: legislation

jurisdiction: UK

text:
1
This order may be cited as the A41 London to Birkenhead Trunk Road (Oxfordshire) (Detrunking) Order 2003 and shall come into force 31st January 2004.
2
In this Order —
i
“principal road” as a classification for a highway, means that the highway is a principal road for the purposes of enactments and instruments which refer to highways classified as principal roads and is also classified for the purpose of every other enactment and instrument which refers to highways classified by the Secretary of State; and
ii
“the trunk road” means the A41 London to Birkenhead Trunk Road
3
The length of the trunk road described in the Schedule to this Order shall cease to be a trunk road and shall be classified as a principal road from the date on which the Secretary of State notifies Oxfordshire County Council that it will become the highway authority responsible for that length of road.
Signed by Authority of the Secretary of State for Transport
W.S.C. Wadrup
A Divisional Director Highways Agency
18th November 2003


text:
1
These Regulations may be cited as the Measuring Instruments (EEC Requirements) (Fees) (Amendment) Regulations 2003 and shall come into force on 1st April 2003.
2
In paragraph 1(a) respectively in Schedules 2, 3, 5 and 6 to the Measuring Instruments (EEC Requirements) (Fees) Regulations 1998 for the words “£77 per hour” there shall be substituted “£80 per hour” in all places where those words occur.
Sainsbury of Turville,
Parliamentary Under Secretary of State for Science and Innovation,
Department of Trade and Industry
2nd March 2003
We consent,
John Heppell,
Philip Woolas,
Two of the Lords Commissioners of Her Majesty’s Treasury
6th March 2003


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Enterprise Act 2002 (Insolvency) Order 2003 and shall come into force on 15th September 2003.
2
In this Order “ the Act ” means the Enterprise Act 2002.
Amendments to Schedule 16 to the Act
2
1
Schedule 16 to the Act (Schedule B1 to the Insolvency Act 1986 ) is amended as follows.
2
At the end of paragraph 12 (administration application) add —
5
Sub-paragraph (1) is without prejudice to section 7(4)(b).
.
3
In paragraph 43 (moratorium on other legal process) after sub-paragraph (6) insert —
6A
An administrative receiver of the company may not be appointed.
.
4
In paragraph 87(2)(b) (resignation of administrator) for “person who appointed him” substitute “holder of the floating charge by virtue of which the appointment was made”.
5
In paragraph 89(2)(b) (administrator ceasing to be qualified) for “person who appointed him” substitute “holder of the floating charge by virtue of which the appointment was made”.
Amendment to Schedule 19 to the Act
3
In paragraph 4(1) of Schedule 19 to the Act (duration of bankruptcy: transitional provisions) after “A pre-commencement bankrupt is” insert “, subject to sub-paragraphs (2) and (3),”.
Consequential amendments to primary legislation
4
Subject to Article 6, the amendments to the primary legislation set out in Part 1 of the Schedule to this Order shall have effect.
Consequential amendments to secondary legislation
5
Subject to Article 6, the amendments to the secondary legislation set out in Part 2 of the Schedule to this Order shall have effect.
Transitional provisions
6
Nothing in Articles 4 or 5 or the Schedule to this Order shall apply in any case where a petition for an administration order was presented before the date mentioned in Article 1(1).
Nigel Griffiths,
Parliamentary Under-Secretary of State for Small Business and Enterprise,
Department of Trade and Industry
8th August 2003


text:
General
Citation and commencement
1
These Regulations may be cited as the Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoptions from Overseas) (No. 2) Regulations 2003 and shall come into force on 30th May 2003.
Interpretation and scope
2
1
In these Regulations —
“ the Act ” means the Social Security Contributions and Benefits Act 1992;
“adopter”, in relation to a child, means a person by whom the child has been or is to be adopted;
“adoption from overseas” means the adoption of a child who enters Great Britain from outside the United Kingdom in connection with or for the purposes of adoption which does not involve the placement of the child for adoption under the law of any part of the United Kingdom;
“the Application Regulations ” means the Social Security Contributions and Benefits Act 1992 (Application of Parts 12ZA and 12ZB to Adoptions from Overseas) Regulations 2003 ;
“the Board” means the Commissioners of Inland Revenue;
“enter Great Britain” means enter Great Britain from outside the United Kingdom in connection with or for the purposes of adoption, and cognate expressions shall be construed accordingly;
“the General Regulations ” means the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002 ;
“official notification” means written notification, issued by or on behalf of the relevant domestic authority, that it is prepared to issue a certificate to the overseas authority concerned with the adoption of the child, or has issued a certificate and sent it to that authority, confirming, in either case, that the adopter is eligible to adopt, and has been assessed and approved as being a suitable adoptive parent;
“relevant domestic authority” means —
in the case of an adopter to whom the Intercountry Adoption (Hague Convention) Regulations 2003 apply and who is habitually resident in Wales, the National Assembly for Wales;
in the case of an adopter to whom the Intercountry Adoption (Hague Convention) (Scotland) Regulations apply and who is habitually resident in Scotland, the Scottish Ministers;
in any other case, the Secretary of State;
“statutory paternity pay (adoption)” means statutory paternity pay payable in accordance with the provisions of Part 12ZA of the Act, as modified by the Application Regulations, where the conditions specified in section 171ZB(2) of the Act, as modified by the Application Regulations, are satisfied.
2
References in these Regulations to the provisions of Parts 12ZA and 12ZB of the Act are to be construed as references to those provisions as modified by the Application Regulations.
3
These Regulations apply to statutory paternity pay (adoption) and statutory adoption pay in respect of adoptions from overseas.
Application of the General Regulations to these Regulations
3
1
Subject to paragraph (2), the provisions of the General Regulations mentioned in paragraph (3) shall, in so far as they apply to statutory paternity pay (adoption) and statutory adoption pay, apply to adoptions from overseas.
2
Any references to the provisions of Parts 12ZA or 12ZB of the Act in the regulations of the General Regulations mentioned in paragraph (3) shall be construed as references to those provisions as modified by the Application Regulations.
3
The provisions of the General Regulations referred to in paragraph (1) are regulations 17 to 19, 26 to 28, 31 to 39, 41 to 47 and, subject to paragraph (4), regulation 40.
4
In the General Regulations, the provisions of regulation 40 shall apply as if —
a
in paragraph (2)(b), for “the adopter is notified of being matched with the child for the purposes of adoption” there were substituted “the adopter receives official notification”;
b
at the end of paragraph (2), there were added ““official notification” has the same meaning as in the Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoptions from Overseas) (No. 2) Regulations 2003”.
Application
4
1
Subject to the provisions of Part 12ZA of the Act (statutory paternity pay), the provisions of the General Regulations mentioned in paragraph (3) of regulation 3 and these Regulations, there is entitlement to statutory paternity pay (adoption) in respect of children who enter Great Britain on or after 6th April 2003.
2
Subject to the provisions of Part 12ZB of the Act (statutory adoption pay), the provisions of the General Regulations mentioned in paragraph (3) of regulation 3 and these Regulations, there is entitlement to statutory adoption pay in respect of children who enter Great Britain on or after 6th April 2003.
Statutory paternity pay (adoption)
Conditions of entitlement to statutory paternity pay (adoption) in respect of adoptions from overseas: relationship with child and with adopter
5
1
The conditions prescribed under section 171ZB(2)(a) of the Act are that a person —
a
is married to or the partner of a child’s adopter (or in a case where there are two adopters, married to or the partner of the other adopter), and
b
has, or expects to have, the main responsibility (apart from the responsibility of the child’s adopter or, in a case where there are two adopters, together with the other adopter) for the upbringing of the child.
2
For the purposes of paragraph (1), “partner” means a person (whether of a different sex or the same sex) who lives with the adopter and the child in an enduring family relationship but is not a relative of the adopter of a kind specified in paragraph (3).
3
The relatives of a child’s adopter referred to in the definition of “partner” in paragraph (2) are the adopter’s parent, grandparent, sister, brother, aunt or uncle.
4
References to relationships in paragraph (3) —
a
are to relationships of the full blood or half blood or, in the case of an adopted person, such of those relationships as would exist but for the adoption, and
b
include the relationship of a child with his adoptive, or former adoptive parents but do not include any other adoptive relationships.
Period of payment of statutory paternity pay (adoption) in respect of adoptions from overseas
6
1
Subject to notice under section 171ZC(1) of the Act, paragraph (2) and regulation 8, a person entitled to statutory paternity pay (adoption) may choose the statutory paternity pay period to begin on —
a
the date on which the child enters Great Britain or, where the person is at work on that day, the following day; or
b
a predetermined date, specified by the person, which is later than the date on which the child enters Great Britain.
2
In a case where statutory paternity pay (adoption) is payable in respect of a child where the adopter has received official notification before 6th April 2003, the statutory paternity pay period shall begin on a predetermined date, later than the date of entry, specified by the person entitled to such pay in a notice under section 171ZC(1) of the Act, which is at least 28 days after the date on which that notice was given, unless the person liable to pay statutory paternity pay (adoption) agrees to the period beginning earlier.
3
A person may choose for statutory paternity pay (adoption) to be paid in respect of a period of a week.
4
A choice made in accordance with paragraph (1) is not irrevocable, but where a person subsequently makes a different choice in relation to the beginning of the statutory paternity pay period, section 171ZC(1) of the Act shall apply to it.
Additional notice requirements for statutory paternity pay (adoption) in respect of adoptions from overseas
7
1
Where a person gives notice under section 171ZC(1) of the Act he shall give further notice of the following matters to the person liable to pay him statutory paternity pay (adoption) —
a
the date on which official notification was received, within 28 days of that date, or within 28 days of his completion of 26 weeks of continuous employment with that person, whichever is the later;
b
the date on which the child enters Great Britain, within 28 days of entry.
2
Where the child has not entered Great Britain on the expected date, the person shall, if he wishes to claim statutory paternity pay (adoption), give notice to the person liable to pay it, as soon as is reasonably practicable, that the period in respect of which statutory paternity pay is to be paid shall begin on a date different from that originally chosen by him.
3
That date may be any date chosen in accordance with paragraph (1) of regulation 6 or specified in accordance with paragraph (2) of that regulation.
4
Where it becomes known to that person that the child will not enter Great Britain, he shall notify the person who would have been liable to pay statutory pay (adoption), as soon as is reasonably practicable.
Qualifying period for statutory paternity pay (adoption) in respect of adoptions from overseas
8
The qualifying period for the purposes of section 171ZE(2) of the Act (period within which the statutory pay period must occur) is a period of 56 days beginning with the date the child enters Great Britain.
Evidence of entitlement for statutory paternity pay (adoption) in respect of adoptions from overseas
9
1
A person shall produce evidence of his entitlement to statutory paternity pay (adoption) in respect of adoptions from overseas by providing in writing to the person who will be liable to pay him statutory paternity pay (adoption) the declarations specified in paragraph (2) and the information specified in paragraph (3).
2
The declarations referred to in paragraph (1) are as follows —
a
that he meets the conditions prescribed under section 171ZB(2)(a) of the Act and that it is not the case that statutory paternity pay (adoption) is not payable to him by virtue of the provisions of section 171ZE(4) of the Act;
b
that he has elected to receive statutory paternity pay (adoption), and not statutory adoption pay under Part 12ZB of the Act;
c
that official notification has been received.
3
The information referred to in paragraph (1) is as follows —
a
the name of the person claiming statutory paternity pay (adoption);
b
the date on which it is expected that the child will enter Great Britain or, where the child has already entered Great Britain, that date;
c
the date from which it is expected that the liability to pay statutory paternity pay (adoption) will begin;
d
whether the period chosen in respect of which statutory paternity pay (adoption) is to be payable is a week.
4
The declarations mentioned in paragraph (2) and information mentioned in paragraph (3) shall be provided to the person liable to pay statutory paternity pay (adoption) at least 28 days before the date mentioned in sub-paragraph (c) of paragraph (3) or, if that is not reasonably practicable, as soon as is reasonably practicable thereafter.
Entitlement to statutory paternity pay (adoption) where there is more than one employer in respect of adoptions from overseas
10
Statutory paternity pay (adoption) shall be payable to a person in respect of a statutory pay week during any part of which he works only for an employer —
a
who is not liable to pay him statutory paternity pay (adoption); and
b
for whom he has worked in the week in which the adopter receives official notification.
Avoidance of liability for statutory paternity pay (adoption) in respect of adoptions from overseas
11
1
A former employer shall be liable to make payments of statutory paternity pay (adoption) to a former employee in any case where the employee has been employed for a continuous period of at least 8 weeks and his contract of service was brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory paternity pay (adoption).
2
In a case falling within paragraph (1) —
a
the employee shall be treated as if he had been employed for a continuous period ending with the day the child enters Great Britain;
b
his normal weekly earnings shall be calculated by reference to his normal weekly earnings for the period of 8 weeks ending with the last day in respect of which he was paid under his former contract of service.
Statutory adoption pay
Adoption pay period in respect of adoptions from overseas
12
1
Subject to paragraph (2), a person entitled to statutory adoption pay may choose the adoption pay period to begin —
a
on the date on which the child enters Great Britain or, where the person is at work on that day, on the following day;
b
on the predetermined date, specified by him, which is no later than 28 days after the date the child enters Great Britain.
2
In a case where statutory adoption pay is payable in respect of a child where the adopter has received official notification before 6th April 2003, the statutory adoption pay period shall begin on a predetermined date, later than the date of entry, specified by the person entitled to such pay in a notice under section 171ZL(6) of the Act, which is at least 28 days after the date on which that notice was given, unless the person liable to pay statutory adoption pay agrees to the period commencing earlier.
3
Where the choice made is that mentioned in sub-paragraph (b) of paragraph (1) or in a case where paragraph (2) applies, the adoption pay period shall, unless the employer agrees to the adoption pay period beginning earlier, begin no earlier than 28 days after notice under section 171ZL(6) of the Act has been given.
4
Subject to regulation 13, the duration of any adoption pay period shall be a continuous period of 26 weeks.
5
A choice made under paragraph (1), or a date specified under paragraph (2), is not irrevocable, but where a person subsequently makes a different choice or specifies a different date in relation to the beginning of the statutory adoption pay period, section 171ZL(6) of the Act shall apply to it.
Adoption pay period in respect of adoptions from overseas where adoption is disrupted
13
1
Where after a child enters Great Britain the child —
a
dies; or
b
ceases to live with the adopter,
the adoption pay period shall terminate in accordance with the provisions of paragraph (2).
2
The adoption pay period shall, in a case falling within paragraph (1), terminate 8 weeks after the end of the week specified in paragraph (3).
3
The week referred to in paragraph (2) is —
a
in a case falling within paragraph (1)(a), the week during which the child dies;
b
in a case falling within paragraph (1)(b), the week during which the child ceases to live with the adopter.
4
For the purposes of paragraph (3), “week” means a period of seven days beginning with Sunday.
Additional notice requirements for statutory adoption pay in respect of adoptions from overseas
14
1
Where a person gives notice under section 171ZL(6) of the Act he shall give further notice of the following matters to the person liable to pay statutory adoption pay —
a
the date on which official notification was received, within 28 days of that date, or within 28 days of his completion of 26 weeks of continuous employment, whichever is the later;
b
the date on which the child enters Great Britain, within 28 days of entry.
2
Where the child has not entered Great Britain on the expected date, the person shall, if he wishes to claim statutory adoption pay, give notice to the person liable to pay it, as soon as is reasonably practicable, that the period in respect of which statutory adoption pay is to be paid shall begin on a date different from that originally chosen by him.
3
That date may be any date chosen in accordance with paragraph (1) of regulation 12 or specified in accordance with paragraph (2) of that regulation.
4
Where it becomes known to the adopter that the child will not enter Great Britain, he shall notify the person who would have been liable to pay statutory adoption pay as soon as is reasonably practicable.
Evidence of entitlement to statutory adoption pay in respect of adoptions from overseas
15
1
A person shall provide evidence of his entitlement to statutory adoption pay by providing, to the person who will be liable to pay it, a copy of the official notification and, in writing —
a
the information specified in paragraph (2);
b
a declaration that he has elected to receive statutory adoption pay, and not statutory paternity pay (adoption) under Part 12ZA of the Act;
c
evidence, to be provided within 28 days of the child’s entry into Great Britain, as to that date.
2
The information referred to in paragraph (1) is —
a
the name and address of the person claiming statutory adoption pay;
b
the date on which it is expected that the child will enter Great Britain or, where he has already done so, the date of entry.
3
The information and declaration referred to in paragraph (1) shall be provided to the person liable to pay statutory adoption pay at least 28 days before the date chosen as the beginning of the adoption pay period in accordance with paragraph (1) of regulation 12 or specified in accordance with paragraph (2) of that regulation or, if that is not reasonably practicable, as soon as is reasonably practicable thereafter.
Entitlement to statutory adoption pay in respect of adoptions from overseas where there is more than one employer
16
Statutory adoption pay shall be payable to a person in respect of a week during any part of which he works for an employer —
a
who is not liable to pay him statutory adoption pay and
b
for whom he has worked in the week in which he receives official notification.
Termination of employment and liability to pay statutory adoption pay in respect of adoptions from overseas
17
1
Where the employment of a person who satisfies the conditions of entitlement to statutory adoption pay in respect of adoptions from overseas terminates for whatever reason (including dismissal) before the adoption pay period chosen or specified by that person in accordance with regulation 12 has begun, the period shall begin on a date chosen by that person which is at least 28 days after notice has been given and within 28 days of the date of the child’s entry into Great Britain.
2
Where the statutory adoption pay period has not commenced within a period of 6 months of the adopter’s leaving his employer, liability to pay statutory adoption pay shall, notwithstanding section 171ZM(1) of the Act, pass to the Board.
3
Where liability to pay statutory adoption pay has passed to the Board in accordance with paragraph (2) and the adopter, having started employment as an employed earner, becomes entitled to statutory adoption pay by virtue of that employment, the liability of the Board shall cease and section 171ZM(1) of the Act shall apply.
Avoidance of liability for statutory adoption pay in respect of adoptions from overseas
18
1
A former employer shall be liable to make payments of statutory adoption pay to a former employee in any case where the employee had been employed for a continuous period of at least 8 weeks and his contract of service was brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory adoption pay.
2
In a case falling within paragraph (1) —
a
the employee shall be treated as if he had been employed for a continuous period ending with the week in which he received official notification; and
b
his normal weekly earnings shall be calculated by reference to his normal weekly earnings for the period of 8 weeks ending with the last day in respect of which he was paid under his former contract of service.
Revocation
19
The Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoptions from Overseas) Regulations 2003 are hereby revoked.
Signed by authority of the Secretary of State for Trade and Industry
Alan Johnson,
Minister of State for Employment Relations, Industry and the Regions,Department of Trade and Industry
27th April 2003
The Commissioners of Inland Revenue hereby concur
Nick Montagu,
Dave Hartnett,
Two of the Commissioners of Inland Revenue
29th April 2003


text:
Title, application and commencement
1
1
These Regulations may be cited as the Collagen and Gelatine (Intra-Community Trade) (England) (No. 2) Regulations 2003 and apply in relation to England only.
2
Regulations 1 to 4 shall come into force on 23rd December 2003 and regulations 5 to 12 shall come into force on 31st December 2003.
Interpretation
2
In these Regulations —
“the Agency” means the Food Standards Agency;
each of the expressions “collagen intended for human consumption”, “collection centre”, “establishment producing collagen”, “raw material” and “tannery” has the same meaning as in Commission Decision 2003/721/EC ;
“Commission Decision 2003/721/EC ” means Commission Decision 2003/721/EC amending Council Directive 92/118/ EEC as regards requirements for collagen intended for human consumption and repealing Decision 2003/42/EC ; and
“food authority” has the same meaning as in the Food Safety Act 1990 .
Revocation of the Collagen and Gelatine (Intra-Community Trade) (England) Regulations 2003
3
The Collagen and Gelatine (Intra-Community Trade) (England) Regulations 2003 are revoked.
Amendments to the Products of Animal Origin (Import and Export) Regulations 1996
4
1
In so far as they apply in relation to England, the Products of Animal Origin (Import and Export) Regulations 1996 are amended in accordance with paragraphs (2) and (3).
2
In paragraph 9 of Schedule 3 (Community measures relevant to intra-Community trade) the phrase “and Commission Decision 2003/42/EC ( OJ No. L13, 18.1.2003, p.24) as amended by Commission Decision 2003/503/EC (OJ No. L170, 9.7.2003, p.30)” is deleted.
3
In paragraph 12 of Schedule 3 the phrase “Commission Decision 2003/42/EC (OJ No. L13, 18.1.2003, p.24) as amended by Commission Decision 2003/503/EC (OJ No. L170, 9.7.2003, p.30);” is deleted.
5
1
In so far as they apply in relation to England the Products of Animal Origin (Import and Export) Regulations 1996 are amended in accordance with paragraphs (2) and (3).
2
In paragraph 9 of Schedule 3 the phrase “and Commission Decision 2003/721/EC (OJ No. L260, 11.10.2003, p.21)” is inserted immediately before the phrase “and as amended by”.
3
In paragraph 12 of Schedule 3 the phrase “Commission Decision 2003/721/EC (OJ No. L260, 11.10.2003, p.21);” is inserted at the end.
Authorisation of collection centres and tanneries
6
1
A food authority shall, on application being made under this regulation, authorise a collection centre or tannery for the purpose of supplying raw materials for the production of collagen intended for human consumption if the food authority is satisfied that —
a
the collection centre or tannery has storage rooms with hard floors and smooth walls which are easy to clean and disinfect;
b
where appropriate, the collection centre or tannery is provided with refrigeration facilities;
c
the storage rooms of the collection centre or tannery are kept in a satisfactory state of cleanliness and repair, so that they do not constitute a source of contamination of raw materials;
d
where any raw material which does not comply with a requirement imposed by virtue of the Products of Animal Origin (Import and Export) Regulations 1996 is or will be stored or processed in the premises of the collection centre or tannery, it is or, as appropriate, will be, segregated throughout the period of receipt, storage, processing and dispatch from raw material which does so comply; and
e
the food authority has all the information it requires to notify the Agency of an authorisation in accordance with regulation 11(2)(a).
2
When granting an authorisation under this regulation, the food authority shall allocate a unique identification number to the collection centre or tannery concerned.
3
The proprietor of the business carried on at any establishment authorised under this regulation shall give notice immediately to the food authority of —
a
any change, or intended change, of the proprietorship of such business; or
b
any material change, or intended material change, in the operation of such business.
Authorisation of establishments producing collagen intended for human consumption
7
1
A food authority shall, on application being made under this regulation, authorise an establishment for the production of collagen intended for human consumption if the food authority is satisfied that —
a
the proprietor of the establishment carries out checks to ensure that —
i
critical points in the establishment relative to the production process used are identified and are acceptable to the food authority,
ii
methods for monitoring and controlling such points are established and are acceptable to the food authority,
iii
samples are taken for the purposes of checking cleaning and disinfection methods and compliance with the standards prescribed in accordance with Commission Decision 2003/721/EC ,
iv
such samples are analysed as appropriate in a laboratory acceptable to the food authority,
v
the food authority is notified immediately when a laboratory examination of samples or any other information at the proprietor’s disposal reveals a serious health risk, and
vi
in the event of an imminent health risk, the quantity of products, obtained in technologically similar conditions and likely to present the same risk, is withdrawn from the market;
b
the proprietor of the establishment has a system in place for ensuring that a record is made in permanent form in respect of the matters specified in divisions (i) to (iii) of paragraph (a) and the results of the analysis referred to in division (iv) of that paragraph, and that it is kept for a period of at least two years and is made available to the food authority upon request;
c
the proprietor of the establishment has arranged or established a staff training programme to enable staff engaged in the production of collagen intended for human consumption, and who do not already have qualifications which are adequate and relevant for that purpose, to comply with the conditions of hygienic production appropriate to their duties; and
d
the food authority has all the information it requires to notify the Agency of an authorisation in accordance with regulation 11(2)(a).
2
When granting an authorisation under this regulation, the food authority shall allocate a unique identification number to the establishment concerned.
3
The proprietor of the business carried on at any establishment authorised under this regulation shall give notice immediately to the food authority of —
a
any change, or intended change, of the proprietorship of such business; or
b
any material change, or intended material change, in the operation of such business.
Suspension and withdrawal of authorisations
8
1
A food authority may suspend or withdraw an authorisation granted under regulation 6 or 7 if it is satisfied that the collection centre, tannery or establishment concerned (“the premises”) does not satisfy the requirements specified in regulation 6(1) or 7(1) as appropriate, or that the proprietor of the premises has failed to comply with regulation 6(3) or 7(3), as appropriate.
2
A food authority shall not suspend or withdraw an authorisation under this regulation unless —
a
it has served a notice on the proprietor of the business carried on at the premises; and
b
it is satisfied, after the time for compliance with the notice has expired, that the premises do not comply with the requirements specified in the notice.
3
A notice served under paragraph (2)(a) shall —
a
state that the food authority proposes to suspend or, as the case may be, withdraw the authorisation;
b
identify each requirement specified in regulation 6(1) or (3) or, as appropriate, regulation 7(1) or (3) which the food authority is satisfied has not been complied with in relation to the premises;
c
in relation to each requirement identified under sub-paragraph (b), give reasons why the food authority is satisfied that that requirement has not been complied with; and
d
state that, unless the proprietor of the business complies with the requirements specified in the notice within such reasonable time as is stated in it, the authorisation may be suspended or withdrawn.
Right of appeal
9
1
A person who is aggrieved by a decision of a food authority under these Regulations to refuse, suspend or withdraw an authorisation may appeal to a magistrates' court.
2
Section 37(3), (5) and (6) of the Food Safety Act 1990 shall have effect in relation to appeals under this regulation as they have effect in relation to appeals under that section.
3
The withdrawal or suspension of any authorisation granted under regulation 6 or 7 shall not take effect until the time for appealing against it has expired and, if an appeal is lodged, until the appeal is finally disposed of.
Cancellation of authorisation
10
A food authority shall cancel an authorisation granted under regulation 6 or 7 —
a
at the request of the proprietor of the business in relation to which the premises are authorised; or
b
if the food authority is satisfied that the business carried on at the premises is no longer being carried on there.
Registration
11
1
The Agency shall maintain a register of premises authorised under regulation 6 or 7.
2
Every food authority shall notify the Agency, by such means as may be reasonably required by the Agency, of —
a
every authorisation granted by the food authority under regulation 6 or 7;
b
every withdrawal, suspension or cancellation of such an authorisation;
c
every notice served under regulation 8(2)(a);
d
any change of the proprietor of the business carried on at premises authorised under regulation 6 or 7; and
e
any error or omission in the information in the register which comes to the attention of the food authority.
3
Every notification under paragraph (2) shall contain the following information —
a
the address of the premises;
b
the name of the proprietor of the business carried on at the premises;
c
any trade name or other name (not being the name of the proprietor) by which the business carried on at the premises is known;
d
the number allocated under regulation 6(2) or 7(2);
e
whether the premises are authorised as a collection centre, a tannery or an establishment producing collagen; and
f
the date from which any authorisation granted under regulation 6 or 7 has effect and the date from which any suspension, withdrawal or cancellation of such authorisation took effect.
4
The Agency shall take reasonable measures to make the information on the register available to the public at reasonable times.
Enforcement
12
These Regulations shall be enforced by the food authority in its area and regulation 6(2) to (6) of the Products of Animal Origin (Import and Export) Regulations 1996 shall apply in relation to a food authority enforcing these Regulations as it applies in relation to a local authority enforcing those Regulations.
Signed by authority of the Secretary of State for Health
Melanie Johnson
Parliamentary Under Secretary of State,
Department of Health
20th November 2003


text:
PART 1
PRELIMINARY
Citation, commencement, application and interpretation
1
1
These Regulations may be cited as the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 and shall come into force for the purposes of regulations 1 and 2 on 1st January 2004 and for all other purposes on 1st April 2004.
2
These Regulations apply only in relation to local authorities in England .
3
Regulations 2 to 6, 8, 9, 10(3) to (6), 12 to 22, 23(d) to (f), 24, 27(1), 28, 29, 32 and 33 shall not apply to parish councils and charter trustees.
4
In these Regulations, unless the context indicates otherwise, any reference to a Part, section or Schedule is a reference to a Part or section of, or Schedule to, the Local Government Act 2003.
5
In these Regulations —
“ CIPFA ” means the body —
constituted by Royal Charter on 6th January 1959 and originally named “The Institute of Municipal Treasurers and Accountants”;
whose name was changed to “The Chartered Institute of Public Finance and Accountancy” by Royal Charter on 24th October 1973; and
registered with the Charity Commissioners of England and Wales (number 231060);
“debt-free authority” means a local authority which has no money outstanding by way of borrowing other than disregarded borrowing;
“disregarded borrowing” has the same meaning as that term had on 31st March 2004 in regulation 65 of the Local Authorities (Capital Finance) Regulations 1997 (capital receipts of debt-free authorities) ;
“dwelling” means any building or part of a building which is occupied as a dwelling, or is a hostel providing accommodation for persons who, for the purposes of Part VII of the Housing Act 1996 (homelessness) , are homeless, or persons who have a special need for accommodation arising from physical or mental disability, age, infirmity or other special social disability or disadvantage;
“housing land” means any land, house or other building in relation to which the local authority is, or has been immediately before disposal of it, subject to the duty under section 74 of the Local Government and Housing Act 1989 (duty to keep Housing Revenue Account) ;
“the National Association of Local Councils” means the unincorporated association of that name which was established in 1947 ;
“qualifying disposal” means a disposal of an interest in housing land which is a qualifying disposal for the purposes of section 135 or 136 of the Leasehold Reform, Housing and Urban Development Act 1993 (disposals of dwelling-houses by local authorities) ; and
“the Society of Local Council Clerks” means the registered trade union of that name (Trade Union reference 1200T) which was established in 1972.
PART 2
BORROWING
Code of practice
2
In complying with their duties under section 3(1) and (2) (duty to determine affordable borrowing limit), a local authority and the Mayor of London shall have regard to the code of practice entitled the “Prudential Code for Capital Finance in Local Authorities” published by CIPFA, as amended or reissued from time to time .
PART 3
CREDIT ARRANGEMENTS
TRANSACTIONS WHICH ARE NOT CREDIT ARRANGEMENTS
Liabilities that do not arise from capital expenditure
3
1
The liabilities of a local authority specified in paragraph (2) are liabilities specified for the purposes of section 7(3)(c) (exclusion of certain liabilities from definition of “qualifying liabilities”).
2
The liabilities specified for the purposes of paragraph (1) are liabilities that do not arise from a transaction which results in the local authority being required, in accordance with proper practices, to recognise a fixed asset in any balance sheet.
Retirement benefits
4
1
Liabilities for retirement benefits appropriated to a pension reserve in accordance with proper practices are liabilities specified for the purposes of section 7(3)(c).
2
For the purposes of paragraph (1) and regulation 30, “retirement benefits” means benefits payable pursuant to —
a
section 31 of the London County Council (General Powers) Act 1921 (compensation to persons in Council’s service on abolition of office) ;
b
the “principal civil service pension scheme” within the meaning of section 2(10) of the Superannuation Act 1972 (further provisions relating to superannuation schemes under section 1) and for the time being in force;
c
the Police Pensions Regulations 1987 ;
d
the Firemen’s Pension Scheme Order 1992 ;
e
the Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997 ;
f
the Local Government Pension Scheme Regulations 1997 ;
g
the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000 ; and
h
any other regulations made under section 24 of the Superannuation Act 1972 (compensation for loss of office etc. ) .
SUPPLEMENTARY PROVISION
Varied transactions
5
For the purposes of Chapter 1 of Part 1 (capital finance etc.), a local authority shall be taken to have entered into a credit arrangement where —
a
on or after 1st April 2004, it enters into a transaction (“the new transaction”) which varies a transaction entered into previously, whether before, on or after 1st April 2004 (“the earlier transaction”);
b
the earlier transaction did not result in the local authority being taken to have entered into a credit arrangement; and
c
the local authority would, if it had entered into the earlier transaction as varied by the new transaction on —
i
the date on which the earlier transaction was entered into; or
ii
if later, 1st April 2004,
be taken to have entered into a credit arrangement,
and the date on which it is taken to have entered into the credit arrangement by virtue of this regulation is the date on which it enters into the new transaction.
COST OF CREDIT ARRANGEMENTS
Calculation of cost of credit arrangements
6
For the purposes of section 8(2) (entry into a credit arrangement or variation to be treated as the borrowing of an amount equal to the cost of the arrangement or variation), the cost of a credit arrangement or variation of a credit arrangement shall be the amount of the liability in respect of that arrangement or variation which is shown, in accordance with proper practices, in the authority’s accounts.
PART 4
CAPITAL RECEIPTS
SUMS TO BE TREATED AS CAPITAL RECEIPTS
Repayment of loan etc. to a local authority
7
1
For the purposes of Chapter 1 of Part 1 (capital finance etc ), the sums referred to in paragraph (2), paid on or after 1st April 2004, shall be treated as capital receipts.
2
Subject to paragraph (3), the sums referred to for the purposes of paragraph (1) are sums paid to a local authority as repayment of any loan, grant or other financial assistance given by the local authority for such a purpose that, if the giving of that financial assistance had been expenditure incurred at the time of the repayment, it would have constituted capital expenditure .
3
Where the financial assistance referred to in paragraph (2) is a loan given by a parish council or charter trustees, any sums paid to the local authority as repayment of that loan shall not be treated as capital receipts.
Disposal of mortgage portfolio
8
For the purposes of Chapter 1 of Part 1, a sum received by a local authority on or after 1st April 2004 in respect of the disposal of the authority’s rights and obligations as mortgagee of any housing land which, apart from this regulation, would not be a capital receipt, shall be treated as a capital receipt.
Payment made to redeem landlord’s share
9
For the purposes of Chapter 1 of Part 1, where an interim or final payment is made to a local authority, on or after 1st April 2004, in accordance with Schedule 6A to the Housing Act 1985 (redemption of landlord’s share) , the sum received by the authority shall be treated as a capital receipt if, apart from this regulation, it would not be a capital receipt.
SUMS NOT TO BE TREATED AS CAPITAL RECEIPTS
Capital receipts not exceeding £10,000
10
1
A sum received by a local authority which, apart from this regulation, would be a capital receipt by virtue of section 9(1) shall not be treated for the purposes of Chapter 1 of Part 1 as a capital receipt if the aggregate of all sums received or to be received by the authority in respect of the disposal of an interest in a capital asset, for which the sum is paid, does not exceed £10,000.
2
A sum received by a local authority which, apart from this regulation, would be treated as a capital receipt by virtue of regulation 7, shall not be treated for the purposes of Chapter 1 of Part 1 as a capital receipt if the aggregate of all sums received or to be received by the authority as repayment of a loan, grant or other financial assistance, for which the sum is paid, does not exceed £10,000.
3
A sum received by a local authority which, apart from this regulation, would be treated as a capital receipt by virtue of regulation 8, shall not be treated for the purposes of Chapter 1 of Part 1 as a capital receipt if the aggregate of all sums received or to be received by the authority in respect of the disposal of the authority’s rights and obligations, for which the sum is paid, does not exceed £10,000.
4
A sum received by a local authority which, apart from this regulation, would be treated as a capital receipt by virtue of regulation 9, shall not be treated for the purposes of Chapter 1 of Part 1 as a capital receipt if the aggregate of all sums received or to be received by the authority in respect of redemption of the landlord’s share, for which the sum is paid, does not exceed £10,000.
5
A notional capital receipt which, apart from this regulation, would be treated as a capital receipt received by a local authority by virtue of regulation 22(5), shall not be treated for the purposes of Chapter 1 of Part 1 as a capital receipt if the aggregate of all sums received or to be received by the authority in respect of the disposal of the interest in housing land, for which the notional capital receipt is determined, does not exceed £10,000.
6
In paragraphs (1) and (5), “all sums received or to be received by the authority” include the amount of all notional capital receipts determined in respect of the disposal.
Operating and finance leases
11
A sum received by a local authority —
a
under any arrangement which is treated, in accordance with proper practices, as an operating lease or a finance lease;
b
which, apart from this regulation, would be a capital receipt; and
c
which, in accordance with proper practices, is to be credited to a revenue account,
shall not be treated for the purposes of Chapter 1 of Part 1 as a capital receipt.
POOLING OF RECEIPTS
Pooling of receipts from disposals of housing land
12
1
This regulation applies to capital receipts which —
a
a local authority derives from the disposal of an interest in housing land other than a disposal which is a qualifying disposal; and
b
on or after 1st April 2004, have been received by the local authority.
2
Subject to paragraph (3), where this regulation applies, the local authority shall use capital receipts to pay the amount specified in paragraph (4) (“the specified amount”) to the Secretary of State on or before —
a
the last day of the calendar month immediately following —
i
31st March;
ii
30th June;
iii
30th September; or
iv
31st December,
whichever of those is the earliest date following the day on which the authority receives the capital receipt; or
b
if later, such date as is notified to the local authority by the Secretary of State.
3
Where it is not reasonably practicable for the local authority to calculate the specified amount by the date on or before which it is payable under paragraph (2) (“the due date”) —
a
the amount to be paid by the due date shall be instead the local authority’s best estimate of the specified amount (“the estimated amount”);
b
the local authority shall notify the Secretary of State in writing, at the time of payment, that it is paying the estimated amount rather than the specified amount;
c
the local authority shall —
i
provide the Secretary of State with a statement of the specified amount, the estimated amount, and the amount which is equal to the specified amount less the estimated amount already paid (“the balance”); and
ii
if the balance is positive, pay that amount to the Secretary of State,
by no later than 30th June in the financial year immediately following the financial year in which the capital receipt was received; and
d
if the balance is negative, the Secretary of State shall repay to the local authority, as soon as reasonably practicable after he receives the local authority’s statement, the amount it paid in excess of the specified amount.
4
Subject to reductions made under regulations 14 to 21, the specified amount is an amount equal to —
a
75 per cent of the capital receipt in relation to the disposal of a dwelling; and
b
50 per cent of the capital receipt in relation to the disposal of any other interest in housing land.
5
The total amount of any reductions made to the capital receipt for a disposal under regulations 14 to 21, shall not exceed the amount of that capital receipt.
Interest on late payments
13
1
Where all or part of the specified amount is not paid by the local authority to the Secretary of State on the due date, the local authority shall use capital receipts, which it has derived from the disposal of an interest in housing land, to pay to him interest on the unpaid amount.
2
The interest shall be calculated at one per cent. above base rate on a day to day basis from the due date to the date of payment and compounded with three-monthly rests.
3
In this regulation —
“base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in descending sequence of seven, is fourth in the sequence; and
“reference banks” means the seven largest persons for the time being who —
have permission under Part IV of the Financial Services and Markets Act 2000 (permission to carry on regulated activities) to accept deposits;
are incorporated in the United Kingdom and carrying on there a regulated activity of accepting deposits; and
quote a base rate in sterling,
and for the purpose of this definition the size of a person at any time is to be determined by reference to the gross assets denominated in sterling of that person, together with any subsidiary (as defined in section 736 of the Companies Act 1985 (“subsidiary”, “holding company” and “wholly owned subsidiary”) ), as shown in the audited end-of-year accounts last published before that time.
Capital receipt treated as reduced
14
1
Subject to regulation 12(5) and paragraph (2), for the purposes of calculating the specified amount, the capital receipt in relation to the disposal of the interest in housing land shall be treated as reduced by —
a
so much of the capital receipt as is applied by the local authority in meeting the administrative costs of and incidental to the disposal;
b
the costs of expenditure incurred by the local authority in improving the housing land within the period of three years ending on the date of the disposal; and
c
an amount, by which the authority determines that it shall be reduced, which may be an amount up to the value of its available capital allowance at the time the specified amount is calculated.
2
Paragraph (1)(c) shall not apply to capital receipts which a local authority derives from the disposal of a dwelling where the disposal is made —
a
under Part V of the Housing Act 1985 (right to buy) ; or
b
with a relevant consent, to a person who, when he acquires that dwelling, occupies or intends to occupy the dwelling as his only or principal home.
3
For the purposes of paragraph (2)(b), “relevant consent” means a consent to a disposal of land given by the Secretary of State to local authorities generally under section 32 or 43 of the Housing Act 1985 (disposal of land held for housing purposes) .
Available capital allowance
15
For the purposes of regulation 14(1)(c), the value of a local authority’s available capital allowance at a particular time is the value of its total capital allowance at that time, as determined by the authority in accordance with regulation 16, less the total value of any amounts by which capital receipts have been treated as reduced by virtue of regulation 14(1)(c) prior to that time.
Total capital allowance
16
1
For the purposes of regulation 15, a local authority’s total capital allowance is the total value of —
a
the amount of any reduction determined by the authority before 1st April 2004 under regulation 104B(4) of the Local Authorities (Capital Finance) Regulations 1997 (disposal of land to assist in the provision of affordable housing) where —
i
no capital receipts were treated as reduced by that amount, for the purposes of section 59 of the Local Government and Housing Act 1989 (the reserved part of capital receipts) , before 1st April 2004; and
ii
capital receipts could be treated as reduced by that amount under regulation 104B, for the purposes of that section, but for the repeal of that section on 1st April 2004 .
b
to the extent not included in sub-paragraph (a), the costs of expenditure incurred by the authority, for the purpose of facilitating the disposal of an interest in land, on —
i
obtaining planning permission for the development of the land, or taking any other steps required to facilitate such development;
ii
preparing the land for development;
iii
acquiring an interest, easement, servitude or right in or over the land or adjoining land; or
iv
obtaining the release of a restrictive covenant affecting the land,
where capital receipts derived from the disposal are capital receipts to which regulation 12 applies;
c
to the extent not included in sub-paragraph (a) or (b), the amount of the contributions which the authority has made, or has decided to make but has not yet made, on or after 1st April 2004, towards the costs of the projects specified in regulations 17 and 18 by —
i
constructing or improving dwellings, or providing dwellings by the conversion of a building or a part of a building;
ii
making a gift of land;
iii
paying a contribution, grant or subsidy under any power conferred on the authority under any enactment; or
iv
giving consideration for any benefit that the authority has received, or will receive, by virtue of the project.
2
For the purposes of paragraph (1)(c)(ii), the authority makes a gift of land where it transfers an interest in land and either —
a
no consideration falls to be given for the transfer; or
b
the value of the consideration that falls to be given for the transfer is less than the price that the interest transferred would realise at the date of the valuation if sold by the authority on the open market.
Provision of affordable housing
17
1
In this regulation “provision of affordable housing” means the provision of dwellings to meet the housing needs, as identified by the local authority, of persons on low incomes, whether provided by the authority or a social landlord registered under section 1 of the Housing Act 1996 (the register of social landlords) .
2
For the purposes of regulation 16(1)(c), the provision of affordable housing is a specified project.
Regeneration projects
18
1
In this regulation —
“regeneration project” means any project for the carrying out of works or activities on any land where —
the land, or a building on the land, is vacant, unused, under-used, ineffectively used, contaminated or derelict; and
the works or activities are carried out in order to secure that the land or the building will be brought into effective use.
2
For the purposes of regulation 16(1)(c), the undertaking of a regeneration project on land situated within the area of the local authority is a specified project.
Capital receipts reduced by costs of buying back “right to buy” dwellings
19
1
Subject to regulation 12(5) , for the purposes of calculating the amount specified in regulation 12(4)(a), a capital receipt derived from a disposal by a local authority of an interest in a dwelling, which meets the conditions specified in paragraph (2), shall be treated as reduced by an amount determined in accordance with paragraph (3).
2
For the purposes of paragraph (1), the disposal meets the conditions specified in this paragraph if —
a
prior to the disposal, an interest in the dwelling was disposed of by the local authority under Part V of the Housing Act 1985 (right to buy) (“the initial sale”);
b
within the period of five years beginning on the date of the initial sale, the local authority reacquired that interest in the dwelling (“the repurchase”);
c
the disposal is made by the authority within the period of three years beginning on the date of the repurchase;
d
the authority makes the initial sale and the disposal by, in each case —
i
conveying the freehold interest in the dwelling;
ii
granting a lease of the dwelling for a term of not less than 125 years;
iii
assigning its entire leasehold interest in the dwelling; or
iv
granting a shared ownership lease; and
e
where the interest disposed of is a lease other than a shared ownership lease, the authority estimates that not less than 90 per cent. of the capital value of the lease has been, or is to be, received by it within one year of the date of the disposal.
3
The amount of the reduction for the purposes of paragraph (1) is —
X + Y
where —
X is the amount of expenditure incurred by the authority on the repurchase; and
Y is the amount of the administrative costs of and incidental to the repurchase.
4
In this regulation, “shared ownership lease” means a lease of a dwelling granted on payment to the local authority of a premium which is calculated by reference to a percentage of the value of the dwelling or of the cost of providing it, and is not less than 25 per cent. of that value or cost.
Capital receipts reduced by costs of buying back dwellings in the preceding year
20
1
Subject to regulation 12(5), for the purposes of calculating the amount specified in regulation 12(4)(a), a capital receipt derived from a disposal by a local authority of an interest in a dwelling, which meets the conditions specified in paragraph (2), shall be treated as reduced by an amount determined in accordance with paragraph (3).
2
For the purposes of paragraph (1), a disposal meets the conditions specified in this paragraph if —
a
the authority makes the disposal by —
i
conveying the freehold interest in the dwelling;
ii
granting a lease of the dwelling for a term of not less than 125 years;
iii
assigning its entire leasehold interest in the dwelling; or
iv
granting a shared ownership lease; and
b
where the interest disposed of is a lease other than a shared ownership lease, the authority estimates that not less than 90 per cent. of the capital value of the lease has been, or is to be, received by them within one year of the date of the disposal.
3
The amount of the reduction for the purposes of paragraph (1) is —
A - B
where —
A is 47 per cent. of the amount, if any, by which the total net expenditure exceeds the sum of £50,000; and
B is the total amount, if any, by which capital receipts of the authority have already been reduced in the current year under this regulation.
4
In this regulation —
“current year”, in relation to any capital receipts for a disposal, means —
in the case of notional capital receipts, the financial year in which the disposal is made; and
in any other case, the financial year in which the capital receipts are received;
“new town corporation”, “housing action trust” and “urban development corporation” have the same meaning as in section 4 of the Housing Act 1985 (other descriptions of authority) ;
“preceding year”, in relation to any capital receipts, means the financial year immediately preceding the current year;
“shared ownership lease” has the same meaning as in regulation 19; and
“total net expenditure” is —
C - D
where —
C is the total amount of expenditure incurred by the local authority in the preceding year on acquiring relevant interests in land (including the administrative costs of and incidental to any such acquisitions); and
D is the total amount of reductions made by the authority under regulation 19 in the preceding year by virtue of expenditure on repurchases incurred in that year and administrative costs of and incidental to repurchases incurred in that year.
5
In this regulation, an interest in land is a relevant interest if —
a
it is the freehold interest or a leasehold interest in a dwelling and is not acquired pursuant to a compulsory purchase order;
b
the freehold interest or a leasehold interest in the dwelling has previously been disposed of by the authority, another local authority, a new town corporation, a housing action trust or an urban development corporation; and
c
the person from whom it is acquired is not a body of persons corporate or unincorporate.
Transitional reductions for debt-free authorities
21
1
Where a local authority was a debt-free authority on 31st March 2004, for the purposes of calculating the specified amount, the capital receipt may be treated as reduced in accordance with paragraph (2).
2
Subject to regulation 12(5) and paragraph (3), after the local authority has made any reductions to the amount of the capital receipt under regulations 14 to 20, the resulting amount of the capital receipt may be treated as further reduced —
a
in relation to any capital receipt received in the financial year beginning on 1st April 2004, by up to 75%;
b
in relation to any capital receipt received in the financial year beginning on 1st April 2005, by up to 50%; and
c
in relation to any capital receipt received in the financial year beginning on 1st April 2006, by up to 25%.
3
The total amount of —
a
any reduction to a capital receipt calculated under paragraph (2), in relation to a financial year in which the capital receipt was received; and
b
any reductions previously made under paragraph (2) in relation to that financial year,
shall not exceed the total amount of housing expenditure which the local authority, at the time when the reduction referred to in sub-paragraph (a) is calculated, has incurred in that financial year or has decided in that financial year to incur but has not yet incurred.
4
In this regulation —
“housing expenditure” means expenditure incurred or to be incurred by the local authority when discharging functions in its capacity as local housing authority; and
“local housing authority” has the same meaning as in section 1 of the Housing Act 1985 (local housing authorities) .
Non-money receipts
22
1
Subject to paragraphs (2) to (4), where on or after 1st April 2004 a local authority makes a disposal, other than a qualifying disposal, of an interest in housing land —
a
which is a disposal of the kind mentioned in section 9(1) (capital receipt) and the consideration for the disposal does not consist wholly of money payable to the authority; or
b
in respect of which the authority receives otherwise than in the form of money any consideration which, if received in that form, would be a capital receipt under section 9,
the authority shall determine the amount (the “notional capital receipt”) which would have been the capital receipt if the consideration for the disposal had been wholly in money payable to the authority.
2
Where money is payable to the authority in respect of the disposal, the notional capital receipt shall be determined by deducting the amount of that money from the amount which would have been the capital receipt if the consideration for the disposal had been wholly in money payable to the authority.
3
Where the consideration for the disposal, or part of the consideration, consists of —
a
the grant of a right to the local authority to nominate a person either to occupy any dwelling or to acquire the freehold of, or a leasehold interest in, any dwelling; or
b
an undertaking given to the local authority to allow only a person of a particular description to occupy any dwelling or acquire the freehold of, or a leasehold interest in, any dwelling,
the amount of the notional capital receipt in respect of that consideration or that part of the consideration, as the case may be, shall be treated as nil.
4
For the purposes of determining the notional capital receipt for a disposal, the consideration for the disposal shall be deemed to be received by the authority at the time that the authority makes the disposal.
5
For the purposes of Chapter 1 of Part 1, a notional capital receipt shall be treated as a capital receipt and the amount specified in regulation 12(4) shall be calculated accordingly.
MISCELLANEOUS
Use of capital receipts
23
Capital receipts may only be used for one or more of the following purposes —
a
to meet capital expenditure;
b
to repay the principal of any amount borrowed;
c
to pay a premium charged in relation to any amount borrowed;
d
to meet any liability in respect of credit arrangements, other than any liability which, in accordance with proper practices, must be charged to a revenue account;
e
to meet the administrative costs of or incidental to a disposal of an interest in housing land; or
f
to make a payment to the Secretary of State under regulation 12 or 13.
PART 5
SUPPLEMENTARY
Guidance
24
In carrying out its functions under Chapter 1 of Part 1, a local authority shall have regard to the code of practice contained in the document entitled “Treasury Management in the Public Services: Code of Practice and Cross-Sectoral Guidance Notes” published by CIPFA, as amended or reissued from time to time .
Expenditure to be capital expenditure
25
1
For the purposes of Chapter 1 of Part 1 the following expenditure of a local authority, incurred on or after 1st April 2004, shall be treated as being capital expenditure insofar as it is not capital expenditure by virtue of section 16(1) —
a
expenditure incurred on the acquisition or preparation of a computer program, including expenditure on the acquisition of a right to use the program, if the authority acquire or prepare the program for use for a period of at least one year for any purpose relevant to its functions;
b
subject to paragraph (2), the giving of a loan, grant or other financial assistance to any person, whether for use by that person or by a third party, towards expenditure which would, if incurred by the authority, be capital expenditure;
c
the repayment of any grant or other financial assistance given to the local authority for the purposes of expenditure which is capital expenditure;
d
the acquisition of share capital or loan capital in any body corporate; and
e
expenditure incurred on works to any land or building in which the local authority does not have an interest, which would be capital expenditure if the local authority had an interest in that land or building.
2
Where the expenditure referred to in paragraph (1)(b) is a loan given by a parish council or charter trustees to any person, it shall not be treated as being capital expenditure by virtue of this regulation.
Expenditure not to be capital expenditure
26
Expenditure incurred by a local authority on the giving of loans, grants or other financial assistance —
a
to an officer of the authority pursuant to the terms and conditions of his employment; or
b
in connection with the appointment of a person as an officer of the authority, to that person,
in so far as, apart from this regulation, it would be capital expenditure, shall be treated for the purposes of Chapter 1 of Part 1 as not being capital expenditure.
PART 6
REVENUE PROVISION
Duty to make revenue provision
27
1
During the financial year beginning on 1st April 2004 and every subsequent financial year, a local authority —
a
shall charge to a revenue account a minimum amount (“minimum revenue provision”) for that financial year; and
b
may charge to a revenue account any amount in addition to the minimum revenue provision,
in respect of the financing of capital expenditure incurred by the local authority in that year or in any financial year prior to that year.
2
During the financial year beginning on 1st April 2004 and every subsequent financial year, a parish council or charter trustees may charge to a revenue account any amount in respect of the financing of capital expenditure incurred by the parish council or the charter trustees, as the case may be, in that year.
Calculation of minimum revenue provision
28
1
Subject to paragraphs (2) and (3) and regulation 29, the minimum revenue provision for the current financial year shall be calculated by the local authority in accordance with the following formula —
4 [ CFR - ( A + HC ) ] 100
where —
CFR is the capital financing requirement at the end of the preceding financial year;
A is an adjustment (which may be a positive, nil or negative amount) to be calculated in accordance with the following formula —
[ CFRM - ( HA + NHA ) ] + ( HA - HB ) 2
where —
CFRM is the capital financing requirement on 31st March 2004;
HA is the housing amount on 31st March 2004;
HB is the opening HRA capital financing requirement for the financial year beginning on 1st April 2004, except that if that opening HRA capital financing requirement is a negative amount, HB is nil; and
NHA is the non-housing amount on 31st March 2004; and
HC is the opening HRA capital financing requirement for the current financial year, except that if that opening HRA capital financing requirement is a negative amount, HC is nil.
2
An additional amount of minimum revenue provision for the current financial year (“the additional amount”) shall be calculated by the local authority where —
a
a credit approval, within the meaning of regulation 136 of the Local Authorities (Capital Finance) Regulations 1997 (use of certain credit approvals) , was issued to the local authority before 1st April 2004; and
b
the amortisation period specified in the credit approval expires during or after the current financial year,
and the additional amount shall be the total amount determined by the local authority under regulation 136(2) of those Regulations for the current financial year, as if those Regulations were still in force for the purposes of this regulation.
3
Where, in relation to the current financial year, the total of —
a
the amount calculated in accordance with the formula for the minimum revenue provision in paragraph (1); and
b
the additional amount, if any, calculated under paragraph (2),
is a negative amount, the minimum revenue provision for the current financial year shall be treated as nil.
4
For the purposes of this regulation —
“arms length management organisation” means a body set up by a local authority as a housing management company to exercise management functions as agent of the local authority under an arrangement approved by the Secretary of State under section 27 of the Housing Act 1985 (management agreements) ;
“capital financing requirement” has the same meaning as in the “Prudential Code for Capital Finance in Local Authorities” published by CIPFA, as amended or reissued from time to time ;
“certified value” means the market value certified by the district valuer or by a suitably qualified valuer employed by the local authority;
“current financial year” means any financial year for which the local authority is determining the amount of its minimum revenue provision;
“district valuer”, in relation to any land in the district of a local authority, means an officer of the Commissioners of Inland Revenue appointed by them for the purpose of exercising, in relation to that district, the functions of the district valuer under the Housing Act 1985;
“housing amount” and “non-housing amount” have the same meaning as those terms had on 31st March 2004 in Part XII of the Local Authorities (Capital Finance) Regulations 1997 (minimum revenue provision);
“Housing Revenue Account”, also referred to as “HRA”, has the same meaning as in section 74 of the Local Government and Housing Act 1989 (duty to keep Housing Revenue Account) ;
“major repairs reserve” has the same meaning as in regulation 7(5) of the Accounts and Audit Regulations 2003 (statement of accounts) ;
“opening HRA capital financing requirement” means —
for the financial year beginning on 1st April 2004, the amount calculated in accordance with paragraph (5);
for the financial year beginning on 1st April 2005 and any subsequent financial year, the amount calculated in accordance with paragraph (6); and
“preceding financial year” means the financial year immediately preceding the current financial year.
5
The amount referred to in sub-paragraph (a) of the definition of “opening HRA capital financing requirement” in paragraph (4) is the amount calculated in accordance with the following formula —
OHCC + IA - ID
where —
OHCC is the opening HRA credit ceiling for the financial year beginning on 1st April 2003, which has the same meaning as the “opening HRA credit ceiling” in paragraph 7.1 of the Item 8 Credit and Item 8 Debit (General) Determination 2003-2004 (“the Determination”) ;
IA means the total of —
the items to be aggregated as specified in paragraph 7.2 of the Determination but substituting “2003-2004” for “2002-2003” in each place where it occurs in that paragraph; and
the amounts of all supplementary credit approvals issued in respect of financial years beginning before 1st April 2004 under section 54 of the Local Government and Housing Act 1989 (supplementary credit approvals) for the purposes of expenditure in relation to arms length management organisations; and
ID means the items to be deducted as specified in paragraph 7.3 of the Determination but substituting “2003-2004” for “2002-2003” in each place where it occurs in that paragraph.
6
The amount referred to in sub-paragraph (b) of the definition of “opening HRA capital financing requirement” in paragraph (4) is the amount calculated in accordance with the following formula —
OCFR + TIA - TID
where —
OCFR means the opening HRA capital financing requirement for the preceding financial year;
TIA means the total items to be aggregated, being the total of the following —
the capital expenditure of the local authority financed by borrowing or credit arrangements which was incurred during the preceding financial year on any interest in housing land; and
the certified value of any interest in housing land which commenced or recommenced to be accounted for in the Housing Revenue Account in the preceding financial year for a reason other than acquisition by the local authority;
TID means the total items to be deducted, being the total of the following —
such part of any capital receipt from the disposal of an interest in housing land which was used during the preceding financial year to repay the principal of any amount borrowed by the local authority or to meet any liability in respect of credit arrangements;
75 per cent. of the certified value of any interest in a dwelling, and 50 per cent. of the certified value of any interest in other housing land, that ceased to be accounted for in the Housing Revenue Account in the preceding financial year other than by virtue of disposal by the local authority;
the amount of the provision for the repayment of the principal of any amount borrowed by the local authority or the meeting of any liability in respect of credit arrangements which the local authority determined during the preceding financial year to make from the Housing Revenue Account; and
the amount of the provision for the repayment of the principal of any amount borrowed by the local authority or the meeting of any liability in respect of credit arrangements which the local authority determined during the preceding financial year to make from the major repairs reserve.
Commutation adjustment
29
1
Subject to paragraph (2), where a commuted payment was made to or for the benefit of a local authority in the financial year beginning on 1st April 1992, the local authority may reduce the amount of its minimum revenue provision for the current financial year, calculated in accordance with regulation 28, by an amount calculated in accordance with the following formula —
G - ( I + M )
where —
G is the total amount of contributions, grants and subsidies which would have been payable to the local authority by the Secretary of State for the current financial year but for commutation;
I is the total of —
the amount by which interest, payable by the local authority in the current financial year on loans, is reduced; and
the amount by which interest, payable to the local authority in the current financial year on deposits and investments, is increased,
by virtue of commutation; and
M is the amount of minimum revenue provision for the current financial year which would have been calculated by the local authority in accordance with regulation 28 but for commutation, less the amount of minimum revenue provision for the current financial year actually calculated in accordance with regulation 28.
2
Where the amount calculated in accordance with the formula in paragraph (1) is a negative amount, that amount shall be treated as nil.
3
For the purposes of paragraph (1) —
“commutation” means the making of a commuted payment to, or for the benefit of, a local authority in the financial year beginning on 1st April 1992;
“commuted payment” has the same meaning as that term had on 31st March 2004 in section 157 of the Local Government and Housing Act 1989 (commutation of, and interest on, periodic payments of grants etc.) ; and
“current financial year” has the same meaning as in regulation 28(4).
PART 7
ACCOUNTS
Retirement benefits
30
For a financial year beginning on or after 1st April 2004, a local authority shall charge to a revenue account an amount equal to the retirement benefits payments and contributions to pension funds which are payable for that financial year in accordance with the legislation specified in sub-paragraphs (a) and (c) to (h), and the scheme specified in sub-paragraph (b), of regulation 4(2).
Proper practices
31
For the purposes of section 21(2) (accounting practices) the accounting practices contained in the following codes of practice and guide are proper practices —
a
“A Statement of Recommended Practice: Code of Practice on Local Authority Accounting in the United Kingdom” published by CIPFA, as amended or reissued from time to time ;
b
“Best Value Accounting Code of Practice” published by CIPFA, as amended or reissued from time to time ; and
c
in relation to parish councils only, “Governance and Accountability in Local Councils in England and Wales: A Practitioners' Guide 2003 Edition” published jointly by the National Association of Local Councils and the Society of Local Council Clerks, as amended or reissued from time to time .
PART 8
MISCELLANEOUS PROVISIONS
Local authorities for the purposes of Part 1 of the Local Government Act 2003 – levying bodies
32
The following levying bodies, within the meaning of section 74 of the Local Government Finance Act 1988 (levies) , are specified for the purposes of section 23(1)(o) (local authorities for the purposes of Part 1) —
a
the Broads Authority ;
b
the Lee Valley Regional Park Authority ;
c
a National Park authority ;
d
the London Pensions Fund Authority ; and
e
the South Yorkshire Pensions Authority .
Use of amounts set aside under the Local Government and Housing Act 1989
33
1
Any local authority —
a
whose credit ceiling on 31st March 2004, as determined under Part III of Schedule 3 to the Local Government and Housing Act 1989 (provisions supplementing Part IV – credit ceiling) , was a negative amount; and
b
who was a debt-free authority on that date,
may treat the amount specified in paragraph (2) as if it were a capital receipt to which regulation 23 applies.
2
Subject to paragraph (3), the amount specified is the amount which was, on 31st March 2004, the amount set aside by the authority (whether voluntarily or pursuant to a requirement under Part IV of the Local Government and Housing Act 1989 (revenue accounts and capital finance of local authorities)) as provision to meet credit liabilities.
3
The amount specified in paragraph (2) shall not exceed the amount by which the local authority’s credit ceiling on 31st March 2004 was less than nil.
Loans to qualifying local government bodies
34
For the purposes of paragraph 4 of Schedule 1 (loans by parish councils and charter trustees) any local authority which is a local authority for the purposes of Part 1 or Schedule 1 is specified as a qualifying local government body.
Signed by authority of the First Secretary of State
Nick Raynsford
Minister of State,
Office of the Deputy Prime Minister
3rd December 2003


text:
Citation, commencement and interpretation
1
1
These Rules may be cited as the Value Added Tax Tribunals (Amendment) Rules 2003 and shall come into force on 1st December 2003.
2
In these Rules a rule referred to by number alone means the rule so numbered in the Value Added Tax Tribunals Rules 1986 .
Amendments to Value Added Tax Tribunals Rules 1986
2
In rule 2 (definitions) —
a
after the definition of “the 2001 Act” insert —
“the 2003 Act ” means the Finance Act 2003 ;
b
in the definition of “appellant”, after “2001 Act” insert “or section 36 of the 2003 Act”;
c
in the definition of “evasion penalty appeal”, after “2001 Act” insert “, or section 25 or 28 of the 2003 Act,”;
d
in the definition of “mitigation appeal”, after “2001 Act” insert “or section 29 of the 2003 Act”;
e
in the definition of “reasonable excuse appeal” —
i
for “section 10(4)” substitute “section 10(1) ;
ii
after “2001 Act” insert “or section 27 of the 2003 Act”.
3
In rule 4(3) (time for appealing), for “or section 40(8) of the 2001 Act” substitute “section 40(8) of the 2001 Act or section 35(4) of the 2003 Act”.
4
In rule 7(1)(a) (statement of case etc ), after “making of the penalty assessment” insert “or, as the case may be, the ascertainment of the penalty” and after “making of the assessment for” insert “, or, as the case may be, the ascertainment of,”.
5
In rule 8 (statement of case etc), after “is assessed” insert “or, as the case may be, demanded”.
6
In rule 8A (further provisions about statement of case) —
a
after “with respect to an assessment” insert “or a demand notice (as defined by section 30(1) of the 2003 Act)”;
b
after “specified in the assessment” insert “or, as the case may be, demand notice”.
7
In rule 19(3A) (power of tribunal to extend time and give directions), after “2001 Act” insert “or section 28 of the 2003 Act”.
8
In rule 20(1A), after “2001 Act” insert “or section 33 of the 2003 Act”.
9
1
In rule 29(1)(b) (award and direction as to costs), for “taxed by a Taxing Master of the Supreme Court or a district judge of the High Court of Justice in England and Wales or by” substitute “assessed by a Taxing Master of the Supreme Court or a district judge of the High Court of Justice in England and Wales by way of detailed assessment or taxed”.
2
In rule 29(2), for “Order 62 of the Rules of the Supreme Court 1965” substitute “Part 47 of the Civil Procedure Rules 1998 and any practice directions supplementing that Part”.
10
1
In rule 31(1), after “facsimile transmission process” insert “or telex or other means of electronic communication which produces a text of the document, in which event the document shall be regarded as sent when the text of it is received in legible form”.
2
For rule 31(2) substitute —
2
Any notice of appeal, notice of application or other document (including a facsimile of a document received by facsimile transmission process or telex or other means of electronic communication which produces a text of the document) may be —
a
sent by post in a letter addressed to a proper officer at the appropriate tribunal centre; or
b
handed back to the person from whom it was received; or
c
sent by post in a letter addressed to the person from whom it appears to have been received or by whom it appears to have been sent; or
d
if a facsimile of a document is received by facsimile transmission process or telex or other means of electronic communication which produces a text of the document, sent by the means by which it was received, either to a proper officer at the appropriate tribunal centre or to the person from whom it appears to have been received or by whom it appears to have been sent.
.
11
In rule 32(4), after “facsimile transmission process” insert “or telex or other means of electronic communication which produces a text of the document, in which event the document shall be regarded as sent when the text of it is received in legible form”.
Signed by authority of the Lord Chancellor
Lord Filkin
Parliamentary Under Secretary of State,
Department for Constitutional Affairs
28th October 2003


text:
1
This Order may be cited as the European Convention on Extradition (Fiscal Offences) (Amendment No. 2) Order 2003 and shall come into force on 19th August 2003.
2
1
The European Convention on Extradition (Fiscal Offences) Order 2001 is amended as follows.
2
In Schedule 3 (which names the States parties to the Protocol which have accepted Chapter II ), at the appropriate point in alphabetical order, the following entry is inserted —
“South Africa”.
A. K. Galloway
Clerk of the Privy Council


text:
1
1
This Order may be cited as the Immigration and Asylum Act 1999 (Jersey) Order 2003 and shall come into force on 5th June 2003.
2
In this Order —
“the 1971 Act ” means the Immigration Act 1971, and
“ Jersey ” means the Bailiwick of Jersey.
3
For the purposes of construing provisions of the 1971 Act as part of the law of Jersey, any reference to an enactment which extends to Jersey shall be construed as a reference to that enactment as it has effect in Jersey.
2
The provisions of the Immigration and Asylum Act 1999 which are specified in the left-hand column of the Schedule to this Order shall extend to Jersey subject to the modifications specified in relation to those provisions in the right-hand column of that Schedule, being such modifications as appear to Her Majesty to be appropriate.
3
The Immigration (Jersey) Order 1993 shall be varied as follows —
a
at the end of article 4(1), insert “and section 20(2) of the Interpretation Act 1978 shall apply for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.”;
b
for the modification of “Committee” made by paragraph 18(a)(i) of Schedule 1 to that Order, substitute —
“Committee” means the Home Affairs Committee of the States
.
A. K. Galloway
Clerk of the Privy Council


text:
Citation and commencement
1
This Order may be cited as the Release of Short-Term Prisoners on Licence (Amendment of Requisite Period) Order 2003 and shall come into force on 14th July 2003.
Revocation
2
The Release of Short-Term Prisoners on Licence (Amendment of Requisite Period) Order 2002 is hereby revoked.
Requisite period
3
1
In section 34A(4)(b) of the Criminal Justice Act 1991 , for “twelve months” there is substituted “eighteen months”.
2
In section 34A(4)(c) of that Act , for “twelve months” there is substituted “eighteen months”, and for “90 days” there is substituted “135 days”.
Paul Goggins
Parliamentary Under-Secretary of State
Home Office
19th June 2003