text:
Citation and commencement
1
This Order may be cited as the Halifax Education Action Zone Order 1998 and shall come into force on 1st January 1999.
Interpretation
2
In this Order–
“partners” means those persons listed in Schedule 1 to this Order; and
“zone school” means a school listed in Schedule 2 to this Order.
Constitution of education action zone
3
The schools listed in Schedule 2 to this Order shall constitute collectively an education action zone under the name of the Halifax Education Action Zone (“the zone”) for the purposes of Chapter III of Part I of the School Standards and Framework Act 1998.
4
There shall be an Education Action Forum for the zone to be known as the Halifax Education Action Forum, the membership of which shall include–
a
one person appointed by the governing body of each zone school, unless any such governing body chooses not to make such an appointment;
b
either one or two persons appointed by the Secretary of State; and
c
one person appointed by each partner unless any partner chooses not to make such an appointment.
5
The Forum may at any time appoint–
a
up to 6 members from persons who appear to represent the interests of head teachers at zone schools;
b
up to 6 members from persons who appear to represent the interests of governors at zone schools;
c
up to 6 members from persons who appear to represent the interests of parents of pupils at zone schools;
d
up to 6 members from persons appearing to them to represent the interests of business in the area served by the zone schools;
e
up to 6 members from persons appearing to them to represent the voluntary, community and charitable sectors in the area served by the zone schools;
f
one additional member from persons appearing to them to represent the Design Dimension Educational Trust;
g
one additional member from persons appearing to them to represent the health sector in the area served by the zone schools;
h
one additional member from persons appearing to them to represent the social services department of the Council of the Metropolitan Borough of Calderdale;
i
one additional member from persons appearing to them to represent the West Yorkshire Police force;
j
one additional member from persons appearing to them to represent the Calderdale Federation of Professional Teachers' Associations;
k
one additional member from persons appearing to them to represent the Calderdale Association for Parents;
l
one additional member from persons appearing to them to represent U.N.I.S.O.N.
m
one additional member from persons appearing to them to represent The Diocese of Leeds School Commission;
n
one additional member from persons appearing to them to represent The Wakefield Diocesan Board of Education;
o
one additional member from persons appearing to them to represent The Calderdale and Kirklees Careers Service Partnership;
p
one additional member from persons appearing to them to represent The University of Huddersfield;
q
one additional member from persons appearing to them to represent The Calderdale Child Care Partnership; and
r
up to 6 additional members from persons who appear to them to represent teachers at the zone schools;
s
up to 3 members appearing to them to be able to further the objects of the zone.
Disqualification from membership of the Forum
6
Articles 7 to 9 shall have effect for the purpose of prescribing the circumstances and cases in which a person is to be disqualified for holding, or continuing to hold, office as a member of the Forum.
Disqualification from membership of Forum — bankruptcy etc
7
1
Subject to the provisions of this regulation, a person shall be disqualified for holding, or for continuing to hold, office as a member of the Forum if he has been adjudged bankrupt or has made a composition or arrangement with his creditors; and a member, on becoming so disqualified, shall give written notice of the fact to the secretary to the Forum.
2
Where a person is disqualified by reason of his having been adjudged bankrupt, that disqualification shall cease–
a
unless the bankruptcy order made against that person is previously annulled, on his discharge from bankruptcy; and
b
if the bankruptcy order is so annulled, on the date of the annulment.
3
Where a person is disqualified by reason of his having made a composition or arrangement with his creditors and he pays his debts in full, the disqualification shall cease on the date on which the payment is completed and in any other case it shall cease on the expiration of three years from the date on which the terms of the deed of composition or arrangement are fulfilled.
Disqualification from membership of Forum — criminal convictions
8
1
Subject to paragraph (2) a person shall be disqualified for holding, or for continuing to hold, office as a member of the Forum if–
a
within five years before his appointment would otherwise have taken effect or since his appointment, he has been convicted, whether in the United Kingdom or elsewhere, of any offence and has had passed on him a sentence of imprisonment (whether suspended or not) for a period of not less than three months without the option of a fine;
b
within twenty years before his appointment would otherwise have taken effect, he has been convicted as aforesaid and has had passed on him a sentence of imprisonment for a period of more than two and a half years; or
c
he has at any time been convicted as aforesaid and has had passed on him a sentence of imprisonment of not less than five years.
2
For the purposes of this regulation there shall be disregarded any conviction by or before a court outside the United Kingdom of an offence in respect of conduct which, if it had taken place in any part of the United Kingdom, would not have constituted an offence under the law in force in that part of the United Kingdom.
Disqualification — absence from meetings
9
Any member of the Forum who, without the consent of the Forum has failed to attend the meetings thereof for a continuous period of six months beginning with the date of a meeting shall, on the expiry of that period, be disqualified for continuing to be a member of the Forum without prejudice however, to his re-appointment.
Chairman’s tenure of office
10
The chairman of the Forum elected in accordance with paragraph 2 of Schedule 1 to the Act, shall hold office for one year from the date of his election (unless he resigns his office earlier), without prejudice to his eligibility to be re-elected for a further period of one year.
Estelle Morris
Minister of State,
Department for Education and Employment
3rd December 1998


type: legislation

jurisdiction: UK

text:
1
This Order may be cited as the European Communities (Definition of Treaties) (Partnership and Co-operation Agreement between the European Communities and their Member States and Georgia) Order 1998. It shall come into force in respect of the treaty specified in the Schedule to this Order on the date on which the treaty enters into force for the United Kingdom. This date will be notified in the London, Edinburgh and Belfast Gazettes.
2
The treaty specified in the Schedule to this Order is to be regarded as a Community Treaty as defined in section 1(2) of the European Communities Act 1972.
N. H. Nicholls
Clerk of the Privy Council


text:
1
1
This Order may be cited as the A5195 Trunk Road (Birmingham Northern Relief Road Link Road) Order 1998 and shall come into force on 12th February 1998.
2
In this Order all measurements of distance are measured along the route of the relevant highway.
2
The new highway (in this Order referred to as “the new trunk road”) which the Secretary of State proposes to construct along the route described in Schedule 1 to this Order shall become a trunk road from the date when this Order comes into force.
3
The centre line of the new trunk road is indicated by a heavy black line on the plan numbered HA 10/PS/198, marked “The A5195 Trunk Road (Birmingham Northern Relief Road Link Road) Order 1998”, signed by authority of the Secretary of State for the Environment, Transport and the Regions and deposited at the Highways Agency, Project Services, Room 12/27, St. Christopher House, Southwark Street, London SE1 0TE.
4
The Secretary of State directs as respects any part of a highway which crosses the route of the new trunk road that —
a
where the highway is maintainable at the public expense by a local highway authority, the part in question shall be maintained by that authority, and
b
where the highway is not so maintainable and is not maintainable under a special enactment or by reason of tenure, enclosure or prescription, the Secretary of State shall be under no duty to maintain the part in question,
until, in either case, a date to be specified in a notice given by the Secretary of State to the highway authority for that highway. The date specified will not be later than the date on which the new trunk road is opened for traffic.
Signed by authority of the Secretary of State for the Environment, Transport and the Regions
Derek Oddy
Divisional Director Highways Agency
22nd January 1998


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the South Durham Health Care National Health Service Trust (Establishment) Order 1998 and shall come into force on 1st April 1998.
2
In this Order, unless the context otherwise requires —
“ the Act ” means the National Health Service and Community Care Act 1990;
“community health services” means any services which the Secretary of State may provide under section 3(1)(d) or (e) of or Schedule 1 to the National Health Service Act 1977 and any service which he has a duty to provide under section 5(1) or (1A) of that Act ;
“the trust” means the South Durham Health Care National Health Service Trust established by article 2 of this Order.
Establishment of the trust
2
There is hereby established an NHS trust which shall be called the South Durham Health Care National Health Service Trust.
Nature and functions of the trust
3
The trust’s functions (which include functions which the Secretary of State considers appropriate in relation to the provision of services by the trust for one or more health authorities) shall be to provide and manage pursuant to section 5(1)(b) of the Act:
a
Darlington Memorial Hospital, Hollyhurst Road, Darlington, Co. Durham DL3 6HX,
b
Bishop Auckland General Hospital, Cockton Hill Road, Bishop Auckland, Co. Durham DL14 6AD,
and other hospitals, establishments or facilities in the area of County Durham Health Authority and there to provide hospital accommodation and services and community health services.
Directors of the trust
4
The trust shall have, in addition to the chairman, 5 non-executive directors and 5 executive directors.
Operational date and accounting date of the trust
5
1
The operational date of the trust shall be 1st April 1998.
2
The accounting date of the trust shall be 31st March.
Restriction on disposal of assets
6
The sum specified for the purposes of paragraph 6(2)(d) of Schedule 2 to the Act (maximum value of freely disposable assets) in relation to the trust shall be £1,000,000.
Signed by authority of the Secretary of State for Health
Alan Milburn
Minister of State
Department of Health
19th March 1998


text:
Title and commencement
1
These Regulations may be cited as the Eggs (Marketing Standards) (Amendment) Regulations 1998 and shall come into force on 18th August 1998.
Amendment of the Eggs (Marketing Standards) Regulations 1995
2
The Eggs (Marketing Standards) Regulations 1995 shall be amended by inserting in the Schedule (Community provisions), at the end of paragraph 2, in column 1 (Regulations of the European Communities) and column 2 (Official Journal of the European Community: References) the following entries —
i
Commission Regulation ( EC ) No. 505/98
OJ No. L63, 4.3.98, p.16
.
Donoughue
Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food
2nd July 1998
Signed by authority of the Secretary of State for Health
Tessa Jowell
Minister of State for Public Health,
Department of Health
1st July 1998
Signed by authority of the Secretary of State for Wales
Win Griffiths
Parliamentary Under Secretary of State, Welsh Office
3rd July 1998
Sewel
Parliamentary Under Secretary of State, Scottish Office
26th June 1998


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the East London and The City Health Authority (Transfers of Trust Property) Order 1998 and shall come into force on 28th April 1998.
2
In this Order —
“the Authority” means the East London and The City Health Authority;
“the Schedule” means the Schedule to this Order;
“the trust property” means, in the case of each National Health Service trust specified in the Schedule, the items specified in a schedule of trust property prepared by, agreed upon by and signed on behalf of the Authority and that National Health Service trust on 15th December 1997.
Transfer of trust property
2
On 28th April 1998, in the case of each National Health Service trust specified in the Schedule, the trust property shall be transferred from the Authority to that National Health Service trust.
Signed by authority of the Secretary of State for Health
Alan Milburn,
Minister of State,
Department of Health
6th April 1998


text:
Citation and commencement
1
This Order may be cited as the Local Government Act 1988 (Defined Activities) (Exemptions) (Chiltern District Council, Lewes District Council and Eastbourne Borough Council) Order 1998 and shall come into force on 16th September 1998.
Exemptions of financial services
2
1
The financial services work of the council of the district of Chiltern shall not be treated as a defined activity so long as it is carried out during the period beginning with 1st April 1999 and ending on 31st March 2000.
2
The financial services work of the council of the district of Lewes shall not be treated as a defined activity so long as it is carried out during the period beginning with 1st April 1999 and ending on 31st March 2001.
Exemption of housing management
3
The housing management work of the council of the borough of Eastbourne shall not be treated as a defined activity so long as it is carried out during the period beginning with 1st April 1999 and ending on 29th March 2000.
Signed by authority of the Secretary of State
Nick Raynsford
Parliamentary Under Secretary of State
Department of the Environment, Transport and the Regions
19th August 1998


text:
1
This Order may be cited as the Value Added Tax (Input Tax) (Amendment) Order 1998, and shall come into force on 13th November 1998 in respect of VAT charged on supplies received, or acquisitions from another member State or importations made, on or after that date.
2
Article 7 of the Value Added Tax (Input Tax) Order 1992 shall be amended as follows —
a
in paragraph (2)(a)(ii), for “let on hire or supplied to” there shall be substituted “supplied (including on a letting on hire) to”; and
b
in paragraph (2)(b), after “qualifying motor car”there shall be inserted “(other than a supply on a letting on hire of a motor car which is not a qualifying motor car by virtue only of the application of paragraph (2C) below, to a person whose supply on a letting on hire prior to 1st August 1995 resulted in the application of that paragraph)”.
Two of the Lords Commissioners of Her Majesty’s Treasury
Jane Kennedy
Jim Dowd
12th November 1998


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the District of South Kesteven (Electoral Changes) Order 1998.
2
This Order shall come into force for all purposes on 6th May 1999, except that for the purpose of all proceedings preliminary or relating to an election to be held on or after that date this Order shall come into force on 10th October 1998.
3
In this Order —
“the district” means the district of South Kesteven;
“existing”, in relation to a ward, means the ward as it exists on the date this Order is made;
any reference to “the map” is a reference to the map prepared by the Department of the Environment, Transport and the Regions, marked “Map of the District of South Kesteven (Electoral Changes) Order 1998”, and deposited in accordance with regulation 27 of the Local Government Changes for England Regulations 1994 ; and
any reference to a numbered sheet is a reference to the sheet of the map which bears that number.
Wards of South Kesteven
2
1
The existing wards of the district shall be abolished.
2
The district shall be divided into thirty four wards which shall bear the names set out in column (1) of the Schedule.
3
The wards shall comprise the areas described in column (2) of that Schedule by reference to parishes, or, where no area is so described, the area designated on the map by reference to the name of the ward and demarcated by red lines; and the number of councillors to be elected for each ward shall be the number specified in respect of the ward in column (3) of that Schedule.
4
Where a boundary is shown on the map as running along a road, railway line, footway, waterway or other similar geographical feature, it shall be treated as running along the centre line of the feature.
Wards of the parish of Bourne
3
1
The existing wards of the parish of Bourne shall be abolished.
2
The parish shall be divided into two parish wards which shall bear the names Bourne East and Bourne West and each parish ward shall comprise the area of the ward of the district bearing the same name.
3
The number of councillors to be elected for the Bourne East and Bourne West parish wards shall be seven and eight respectively.
Wards of the parish of Stamford
4
1
The existing wards of the parish of Stamford shall be abolished.
2
The parish shall be divided into four parish wards which shall bear the names All Saints, St George's, St Mary’s and Stamford St John’s and each parish ward shall comprise the area of the ward of the district bearing the same name.
3
The number of councillors to be elected for each parish ward shall be five for each of the All Saints, St George’s and St Mary’s wards and for Stamford St John’s shall be six (making a total of 21 councillors).
Numbers of parish councillors
5
1
The number of councillors to be elected for the Baston parish shall be nine.
2
The number of councillors to be elected for the Colsterworth parish shall be eleven.
3
The number of councillors to be elected for the Deeping St James parish shall be fifteen.
4
The number of councillors to be elected for the Heydour parish shall be six.
5
The number of councillors to be elected for the Morton parish shall be eleven.
Revocation
6
The District of South Kesteven (Electoral Arrangements) Order 1978 is hereby revoked.
Signed by authority of the Secretary of State
Hilary Armstrong
Minister of State,
Department of the Environment, Transport and the Regions
21st September 1998


text:
Citation and commencement
1
These Regulations may be cited as the Taxes (Interest Rate) (Amendment No. 2) Regulations 1998 and shall come into force on 7th January 1999.
Interpretation
2
In these Regulations “the principal Regulations ” means the Taxes (Interest Rate) Regulations 1989 and “regulation” means a regulation of the principal Regulations.
Amendments to the principal Regulations
3
In regulation 2(1)–
a
immediately before the definition of “established rate” there shall be inserted the following definition–
“the 1998 Regulations ” means the Corporation Tax (Instalment Payments) Regulations 1998 ;
;
b
in the definition of “operative date” there shall be added at the end “or, where regulation 3ZA or 3BA applies, means the day of each month which is the Monday next following the day referred to in the definition of “reference date” below as “the first Tuesday”, and the day of each month which is the Monday next following the day referred to in that definition as “the second Tuesday””;
c
in the definition of “reference date” there shall be added at the end “or, where regulation 3ZA or 3BA applies, means the day of each month which is the Tuesday next following the day on which the most recent meeting of the Monetary Policy Committee of the Bank of England took place (“the first Tuesday”), and the day of each month which is the Tuesday (“the second Tuesday”) occurring two weeks after the first Tuesday”.
4
In regulation 2(2) for the words from “and, if the result” to the end there shall be substituted
and–
i
where regulation 3ZA applies, if the result is not a multiple of one-quarter, rounding the result up to the nearest amount which is such a multiple,
ii
where regulation 3BA applies, if the result is not a multiple of one-quarter, rounding the result down to the nearest amount which is such a multiple,
iii
in any other case, if the result is not a whole number, rounding the result to the nearest such number, with any result midway between two whole numbers rounded down.
5
In paragraph (1) of regulation 3A after the word “shall,” there shall be inserted “except where regulation 3ZA or 3ZB applies and”.
6
After regulation 3A there shall be inserted–
3ZA
1
For the purposes of section 87A of the Taxes Management Act 1970 in so far as it relates, by virtue of subsection (1A) of that section, to an amount or amounts treated as becoming due and payable in respect of the total liability of a large company for an accounting period ending on or after 1st July 1999 in accordance with regulation 5 of the 1998 Regulations, the rate applicable under section 178 shall, subject to paragraph (2), be 8.25 per cent. per annum.
2
Where on a reference date after 7th January 1999 the reference rate found on that date differs from the established rate, the rate applicable under section 178 for the purposes mentioned in paragraph (1) shall, on and after the next operative date and as respects the period specified in paragraph (3), be the percentage per annum found by applying the formula specified in paragraph (4).
3
The period specified in this paragraph is any period falling between–
a
the date on which the first instalment payment is treated as becoming due and payable for the accounting period concerned under regulation 5 of the 1998 Regulations, and
b
the day following the expiry of nine months from the end of that accounting period,
during which any amount treated as becoming due and payable in accordance with regulation 5 of those Regulations for that accounting period remains unpaid.
4
The formula specified in this paragraph is–
RR + 2 ,
where
RR is the reference rate referred to in paragraph (2).
3ZB
1
For the purposes of section 87A of the Taxes Management Act 1970 in so far as it relates to an unpaid amount in respect of the total liability of a company for an accounting period ending on or after 1st July 1999, other than an amount to which regulation 3ZA applies, the rate applicable under section 178 shall, subject to paragraph (2), be 8.5 per cent. per annum.
2
Where on a reference date after 7th January 1999 the reference rate found on that date differs from the established rate, the rate applicable under section 178 for the purposes mentioned in paragraph (1) shall, on and after the next operative date, be the percentage per annum found by applying the formula specified in paragraph (3).
3
The formula specified in this paragraph is–
RR + 2.5 ,
where
RR is the reference rate referred to in paragraph (2).
7
In regulation 3B after the word “shall,” there shall be inserted “except where regulation 3BA or 3BB applies and”.
8
After regulation 3B there shall be inserted–
3BA
1
For the purposes of section 826 of the Income and Corporation Taxes Act 1988 in so far as it relates to an amount paid by a company in respect of its total liability for an accounting period ending on or after 1st July 1999, being an amount falling within paragraph (d) of subsection (1) of that section (overpayment of instalment by large company under regulation 5 of the 1998 Regulations) or an amount falling within paragraph (e) of that subsection (payment by company other than large company prior to the day following the expiry of nine months from the end of the accounting period concerned), the rate applicable under section 178 shall, subject to paragraph (2), be 6 per cent. per annum.
2
Where on a reference date after 7th January 1999 the reference rate found on that date differs from the established rate, the rate applicable under section 178 for the purposes mentioned in paragraph (1) shall, on and after the next operative date and as respects the period specified in paragraph (3), be the percentage per annum found by applying the formula specified in paragraph (4).
3
The period specified in this paragraph is any period falling between–
a
the date on which the first instalment payment is treated as becoming due and payable for the accounting period concerned under regulation 5 of the 1998 Regulations or, in the case of a company other than a large company, the date on which the first instalment payment would be so treated if the company were a large company, and
b
the day following the expiry of nine months from the end of that accounting period,
during which there exists an amount paid by the company in respect of its total liability to which paragraph (1) applies.
4
The formula specified in this paragraph is–
RR - 0.25 ,
where
RR is the reference rate referred to in paragraph (2).
3BB
1
For the purposes of section 826 of the Income and Corporation Taxes Act 1988 in so far as it relates to an amount overpaid by a company in respect of its total liability for an accounting period ending on or after 1st July 1999, being an amount paid on or after the day following the expiry of nine months from the end of that period, the rate applicable under section 178 shall, subject to paragraph (2), be 5 per cent. per annum.
2
Where on a reference date after 7th January 1999 the reference rate found on that date differs from the established rate, the rate applicable under section 178 for the purposes mentioned in paragraph (1) shall, on and after the next operative date, be the percentage per annum found by applying the formula specified in paragraph (3).
3
The formula specified in this paragraph is–
RR - 1 ,
where
RR is the reference rate referred to in paragraph (2).
Jane Kennedy
David Jamieson
Two of the Lords Commissioners of Her Majesty’s Treasury
17th December 1998


text:
PART I
General
Citation, commencement and interpretation
1
1
This Order, which supersedes the Land Registration Fees ( No. 2) Order 1997 , may be cited as the Land Registration Fees Order 1998 and shall come into force on 1st April 1999.
2
In this Order unless the context otherwise requires:
“account holder” means a person or firm holding a credit account;
“ the Act ” means the Land Registration Act 1925;
“charge” includes a sub-charge;
“credit account” means an account authorised by the Registrar under article 18(2);
“Index Map section” has the same meaning as in the Land Registration (Open Register) Rules 1991 ;
“licensed conveyancer” has the same meaning as in section 11(2) of the Administration of Justice Act 1985 and includes a recognised body within the meaning of section 32(2) of that Act;
“monetary consideration” means a consideration in money or money’s worth (other than a nominal consideration or a consideration consisting solely of a covenant to pay money owing under a mortgage);
“the principal rules” means the Land Registration Rules 1925 ;
“scale fee” means a fee payable in accordance with a scale set out in Schedule 1 or 2 whether or not reduced in accordance with article 2(5);
“scale fee application” means an application which attracts a scale fee, or which would attract such a fee but for the operation of article 6;
“Schedule” means a Schedule to this Order;
“share in registered land” means an interest in registered land under a trust of land.
PART II
Scale fees
Applications for first registration
2
1
Subject to paragraph (5), and to article 6 (large scale applications, etc. ), the fee for an application for first registration (other than an application for first registration of title to a lease by an original lessee or his personal representative or an application for first registration of a rentcharge) shall be paid in accordance with Scale 1 in Schedule 1 on the value of the land comprised in the application determined in accordance with article 7.
2
Subject to paragraphs (3) to (5), and to article 6 (large scale applications, etc.), the fee for an application for the first registration of title to a lease (whether or not deriving from a registered freehold or leasehold title) by the original lessee or his personal representative shall be paid in accordance with Scale 1 in Schedule 1 on an amount calculated in accordance with the following formula:
A = P + ( 10 × R )
where
A is the amount on which the fee is to be paid, P is the amount or value of any monetary consideration given by the lessee as part of the same transaction by way of fine, premium or otherwise, and R is the largest ascertainable amount of annual rent reserved by the lease.
3
Where, in an application to which paragraph (2) applies, no monetary consideration is given by the lessee as part of the same transaction by way of fine, premium or otherwise and:
a
no annual rent is reserved; or
b
the annual rent reserved cannot be ascertained at the time the application is made,
a fee shall be paid in accordance with Scale 1 in Schedule 1 on the value of the lease determined in accordance with article 7, subject to the minimum fee being £40.
4
Where, in an application to which paragraph (2) applies, the monetary consideration given by the lessee as part of the same transaction by way of fine, premium or otherwise consists of or includes the surrender of a registered lease of substantially the same premises as are comprised in the lease to be registered, the formula referred to in paragraph (2) shall apply for the purpose of calculating the amount on which the fee is to be paid as if P did not include the value of the surrendered lease.
5
In the case of an application for first registration which is not made in pursuance of section 123A(2) of the Act (compulsory registration: requirement to register) in relation to any of the land comprised in the application the fee otherwise payable in accordance with this article or article 6(2) (fees for large scale applications) shall be reduced by 25 per cent, provided that where the fee so reduced would be a figure which includes pence, the fee may be rounded down to the nearest £1.
Transfers of registered land for monetary consideration, etc.
3
1
Subject to paragraphs (2) to (5), and to article 4(1)(h) (transfer of matrimonial home pursuant to an order of the Court) and article 6 (large scale applications, etc.), the fee for an application for the registration of:
a
a transfer of registered land for monetary consideration;
b
a transfer for the purpose of giving effect to a disposition for monetary consideration of a share in registered land;
c
a surrender of a registered lease for monetary consideration (whether effected by deed or otherwise), other than a surrender to which paragraph (4) of Schedule 4 applies;
shall be paid in accordance with Scale 1 in Schedule 1 on the amount or value of the consideration.
2
Where a sale and sub-sale of land are effected by separate instruments of transfer, a separate fee shall be payable in respect of each transfer.
3
Where a single instrument of transfer gives effect to a sale and a sub-sale of the same land a single fee shall be assessed upon the greater of the monetary consideration given by the purchaser or the monetary consideration given by the sub-purchaser in respect of that land.
4
Where a single instrument of transfer gives effect to a sale, and a sub-sale of part only of the land comprised in the sale, the fee payable shall be the aggregate of:
a
a fee assessed upon the monetary consideration given by the sub-purchaser in respect of the land comprised in the sub-sale; and
b
a fee assessed upon the amount (if any) by which the monetary consideration given by the purchaser in respect of the land comprised in the sale exceeds the monetary consideration given by the sub-purchaser in respect of the land comprised in the sub-sale.
5
Where an instrument gives effect to an exchange of registered land (“the first land”) for other registered land (“the second land”), whether or not money is paid by way of equality, it shall be treated for the purpose of assessing the fee payable for its registration as two separate transfers, being a transfer of the first land for monetary consideration equal to the value of the first land and a transfer of the second land for monetary consideration equal to the value of the second land.
6
The fee for an application to cancel an entry in the register of notice of an unregistered lease which has determined on merger, surrender or otherwise shall be paid in accordance with Scale 1 in Schedule 1 on the value thereof immediately prior to its determination.
Transfers otherwise than for monetary consideration, etc.
4
1
Subject to paragraphs (2) and (3), to article 6 (large scale applications, etc.) and to paragraph (8) of Schedule 4 (applications to which section 145(2) of the Act applies), the fee for an application for the registration of:
a
a transfer of registered land otherwise than for monetary consideration;
b
a surrender of a registered lease otherwise than for monetary consideration (whether effected by deed or otherwise);
c
a transmission of registered land on death or bankruptcy;
d
an assent of registered land (including a vesting assent);
e
an appropriation of registered land;
f
a vesting order or declaration made under section 47 of the Act;
g
a rectification of the register;
h
a transfer of a matrimonial home (being registered land) made pursuant to an order of the Court;
shall be paid in accordance with Scale 2 in Schedule 2 on the value of the land which is the subject of the dealing, determined in accordance with article 8, but after deducting therefrom the amount secured upon the land by any charge subject to which the registration takes effect.
2
Where a transfer falling within paragraph (1)(a) is one for the purpose of giving effect to the disposition of a share in registered land the fee for an application for its registration shall be paid in accordance with Scale 2 in Schedule 2 on the value of that share.
3
Where, in the case of rectification of the register, the fee appears to the Registrar to be unreasonable or excessive he may reduce or waive it.
Charges of registered land
5
1
Subject to paragraphs (5) and (6), and to article 6 (large scale applications, etc.), the fee for an application for the registration of a charge shall be paid in accordance with Scale 2 in Schedule 2 on the amount of the charge determined in accordance with article 9.
2
Subject to article 6 (large scale applications, etc.), the fee for an application for the registration of:
a
the transfer of a charge for monetary consideration; or
b
a transfer for the purpose of giving effect to the disposition for monetary consideration of a share in a registered charge;
shall be paid in accordance with Scale 2 in Schedule 2 on the amount or value of the consideration.
3
Subject to article 6 (large scale applications, etc.) and to paragraph (8) of Schedule 4 (applications to which section 145(2) of the Act applies), the fee for an application for the registration of the transfer of a registered charge otherwise than for monetary consideration shall be paid in accordance with Scale 2 in Schedule 2 on the amount secured by the registered charge at the time of the transfer or, where the transfer relates to more than one charge, the aggregate of the amounts secured by the registered charges at the time of the transfer.
4
Subject to article 6 (large scale applications, etc.) and to paragraph (8) of Schedule 4 (applications to which section 145(2) of the Act applies), the fee for an application for the registration of a transfer for the purpose of giving effect to the disposition otherwise than for monetary consideration of a share in a registered charge shall be paid in accordance with Scale 2 in Schedule 2 on a proportionate part of the amount secured by the registered charge at the time of the transfer or, where the transfer relates to more than one charge, a proportionate part of the aggregate of the amounts secured by the registered charges at the time of the transfer.
5
Subject to paragraphs (6) and (7), where a scale fee application (“the primary application”) is made that will, when completed, result in a person (“the applicant”) becoming registered as the proprietor of particular registered land or of one or more registered charges, no fee shall be payable for the registration of a charge by the applicant (or, where the primary application is for the first registration of title to land, by a predecessor in title of the applicant) which charges the registered land or the registered charge or charges which are the subject of the primary application provided the charge by the applicant either accompanies the primary application or is lodged for registration before the primary application is completed.
6
Where a charge by an applicant referred to in paragraph (5) also charges property (“the additional property”) which comprises land or, as the case may be, one or more registered charges, not being property which is the subject of the primary application referred to in paragraph (5), that paragraph shall not extend to the additional property so that a fee shall be paid in accordance with Scale 2 in Schedule 2 for the registration of the charge by the applicant in respect of the additional property on an amount calculated in accordance with the following formula:
A = V A × C V C
where
A is the amount on which the fee is payable, V A is the value or amount of the additional property, V C is the value of all the property comprised in the charge and C is the amount of the charge determined in accordance with article 9.
7
In the case of an application to which article 2(5) (voluntary registration: reduced fees) applies, paragraph (5) applies only to a charge which accompanies the primary application.
Large scale applications, etc.
6
1
In this article:
a
“large area application” means an application falling within article 2 (first registration of land; first registration of title to a lease) which comprises and having an area or aggregate area exceeding 100 hectares;
b
“large scale application” means a scale fee application which relates to not fewer than 20 land units, other than–
i
a large area application;
ii
a low value application; or
iii
an application to register a charge to which article 5(5) applies, except to the extent that it relates to additional land within the meaning of article 5(6);
c
“low value application” means a scale fee application, other than an application falling within article 2 (applications for first registration), where the value of the land, or the amount of the charge, to which it relates (as the case may be) does not exceed £30,000.
d
“land unit” means:
i
where the land is unregistered, a separate area of land not adjoining any other unregistered land comprised in the same application;
ii
where the land is registered, the land registered under a single title number.
2
Subject to article 2(5) (voluntary registration: reduced fees), the fee for a large scale application shall be whichever is the greater of:
a
the amount payable in respect of the application under article 2, 3, 4 or 5, as the case may be; or
b
a fee calculated on the following basis–
i
where the application relates to not more than 500 land units, £10 for each land unit to which it relates;
ii
where the application relates to more than 500 land units, £5,000 plus £5 for each land unit to which it relates in excess of 500 land units,
provided that the fee shall in no case exceed £40,000.
3
If, having regard to the extent of the land comprised in a large area application, the Registrar considers that the cost of the work involved in dealing with that application would substantially exceed the scale fee otherwise payable, such additional fee shall be payable as the Registrar shall direct as appropriate not exceeding the excess cost of the work involved.
PART III
Valuation
Valuation (first registration)
7
1
In the case of an application to which article 2(1) applies (first registration of title to land otherwise than by the original grantee under a lease or his personal representatives) made within one year of a sale (other than an exchange, whether or not money is paid for equality, or the sale of a share only in the proceeds of sale of such land) the value of the land shall be taken to be the amount of the monetary consideration given together with the amount outstanding at the time of the purchase under any charge or mortgage subject to which the land was purchased.
2
In the case of an application:
a
to which article 2(1) applies, other than one falling within paragraph (1); or
b
to which article 2(3) applies,
the value of the land or lease (as the case may be) shall be ascertained by the Registrar at such sum as in his opinion it would fetch if sold in the open market at the date of the application free from any charge or mortgage.
3
As evidence of such value the Registrar may require a statement in writing, signed by the applicant or his solicitor or licensed conveyancer or by any other person who, in the Registrar’s opinion, is competent to make such a statement.
4
Where an application for first registration is made on the purchase of a leasehold estate by the reversioner or of a reversion by the leaseholder or on any other like occasion and determination of an unregistered interest, by way of merger, surrender or otherwise, takes place, the value of the land shall be the combined value of the reversionary and determined interests assessed in accordance with paragraphs (1) to (3).
Valuation (registered land)
8
1
Where the value of the land in a registered title falls to be determined under this Order it shall be ascertained by the Registrar at such sum as in his opinion the land would fetch if sold in the open market free from any charge or mortgage:
a
in the case of a surrender at a date immediately prior to the surrender;
b
in any other case at the date of the application.
2
As evidence of such value the Registrar may require a statement in writing, signed by the applicant or his solicitor or licensed conveyancer or by any other person who, in the Registrar’s opinion, is competent to make such a statement.
Valuation (charges)
9
1
Subject to paragraph (5), where the amount of a charge falls to be determined under this Order it shall be taken to be:
a
in the case of a charge to secure a fixed amount, the amount secured by the charge;
b
in the case of a charge to secure further advances, where the total amount of the advances or of the money to be owing at any one time is in any way limited, the amount so limited;
c
in the case of a charge to secure further advances, where the total amount of the advances or of the money to be owing at any one time is in no way limited, an amount equal to the value of the registered land comprised in the charge after deducting therefrom the amount secured on it by any prior registered charge.
2
Where a charge of a kind referred to in paragraph (1)(a) or (1)(b) is secured on unregistered land or other property as well as on registered land, the fee in accordance with article 5 shall be payable on an amount calculated in accordance with the following formula:
A = V R × C V C
where
A is the amount on which the fee is payable, V R is the value of the registered land, V C is the value of all the property comprised in the charge, and C is the amount of the charge determined in accordance with paragraph (1).
3
The fee for the registration of a charge by way of additional or substituted security or by way of guarantee shall be payable on the lesser of:
a
the amount secured or guaranteed; or
b
the value of the land after deducting the amount secured on the land by any prior registered charge.
4
Subject to paragraph (5), the fee for the registration of a charge to secure an obligation or liability which is contingent upon the happening of a future event (not being a charge falling within paragraph (3)) shall be payable on the value of the land after deducting the amount secured on the land by any prior registered charge.
5
If in relation to a charge to which paragraph (4) applies, the maximum amount or value of the obligation or liability which may arise is in any way limited under the charge and is capable of being ascertained at the time of the application to register the charge then the fee shall be payable on that amount or value, if less than the value of the land after deducting the amount secured on the land by any prior registered charge.
6
For the purpose of this Order, where two or more charges are contained in the same instrument and secure the same debt, the instrument shall be treated as creating a single charge by the chargor (or where there is more than one chargor, a single separate charge by each of the chargors) the amount of the charge (or the charge by each chargor) being equal to the lesser of:
a
the whole debt; or
b
the value of the registered land charged by that chargor after deducting therefrom the amount secured on it by any prior registered charge.
PART IV
Fixed Fees and Exemptions
Fixed fees
10
1
Subject to paragraphs (3) and (4), the fees for the applications and services specified in Schedule 3 shall be those set out in that schedule.
2
The fee for an application in Form 112A, Form 112B or Form 112C in Schedule 1 to the Land Registration (Open Register) Rules 1991 shall be the aggregate of the fees payable for the services provided, save that the maximum fee for any one application shall be £200.
3
The Registrar may, if he thinks fit, waive any fee or part of a fee or any category of fee payable under this article.
4
If, having regard to the extent of the land to which an application for a search of the Index Map relates, the Registrar considers that the cost of the work involved in dealing with that application would substantially exceed any fee otherwise payable under this Order, such additional fee shall be payable as the Registrar shall direct as appropriate to cover the excess cost of the work involved.
5
Notification of the additional fee shall be given to the applicant and, if he then elects to withdraw his application, no fee shall be payable.
Exemptions
11
No fee shall be payable in respect of any of the applications and services specified in Schedule 4.
PART V
General and Administrative Provisions
Refund of fees
12
1
Where an amount exceeding the prescribed fee has been paid, there shall be refunded any excess remaining after the deduction, if the Registrar so directs, of an amount not exceeding £10 in respect of the cost of repayment.
2
Where the person or firm lodging the application is an account holder, any amount to be refunded under paragraph (1) may at the discretion of the Registrar be repaid to the account holder by crediting the amount to the account holder’s credit account.
3
Subject to article 10(5), if any application is cancelled or withdrawn no part of the fee therefor shall be refunded unless the Registrar so directs.
Cost of advertisements and special enquiries
13
If in the course of dealing with any application the Registrar directs publication of an advertisement or any other special enquiry, the costs so incurred shall be defrayed by the applicant unless the Registrar directs to the contrary.
Fixed boundaries
14
Where application is made for the boundaries of land to be noted on the register as fixed under rule 277 of the principal rules such fee shall be charged as the Registrar may consider necessary to cover the cost of any examination of title, enquiries, mapping, surveying, notices or other work involved.
Special expedition
15
Where application for special expedition in connection with an application is granted, such further fee, being not less than £40, shall be payable as the Registrar shall direct having regard to the special work involved.
Applications not otherwise referred to
16
Upon an application for which no other fee is payable under this Order and which is not exempt from payment, there shall be paid such fee (if any) not exceeding a fee in accordance with Scale 1 in Schedule 1 on the value of the land or on the amount of the charge as the Registrar shall direct having regard to the work involved.
Method of payment
17
Fees payable under this Order shall be collected in money and, subject to article 18:
a
every fee shall, except where the Registrar otherwise permits, be paid by means of a cheque or postal order crossed and made payable to H.M. Land Registry;
b
where the amount of the fee payable on an application is immediately ascertainable, the fee shall be payable on delivery of the application;
c
where the amount of the fee payable on an application is not immediately ascertainable, on delivery of the application there shall be paid on account of the fee such sum, being not less than the minimum fee payable in accordance with Scale 1 in Schedule 1, as the applicant may reasonably estimate to be the fee payable and there shall be lodged therewith an undertaking to pay on demand the balance of the fee due, if any.
Credit accounts
18
1
In this article “credit limit” in relation to a credit account authorised for use under paragraph (2) means the maximum amount (if any) which is to be due on the account at any time, as notified by the Registrar to the account holder from time to time, by such means of communication as the Registrar considers appropriate.
2
Any person or firm may, if authorised by the Registrar, use a credit account in accordance with this article for the purpose of the payment of fees for applications and services of such kind as the Registrar shall from time to time direct.
3
For the purpose of enabling the Registrar to consider whether or not a person or firm seeking to use a credit account may be authorised to use such an account, that person or firm shall furnish to the Registrar such information and evidence as the Registrar may require to satisfy him of the person or firm’s fitness to hold a credit account and the ability of the person or firm to pay any amounts which may become due from time to time under a credit account, if authorised.
4
For the purpose of enabling the Registrar to consider from time to time whether or not an account holder may continue to be authorised to use a credit account, the account holder shall furnish to the Registrar from time to time, when requested to do so by the Registrar, such information and evidence as the Registrar may require to satisfy him of the account holder’s continuing fitness to hold a credit account and the continuing ability of the account holder to pay any amounts which may become due from time to time under the account holder’s credit account.
5
Where an account holder makes an application in respect of which credit facilities are available, he may make a request, in such manner as the Registrar shall direct, for the appropriate fee to be debited to the account holder’s credit account, but the Registrar shall not be required to accept such a request where the amount due on the account exceeds the credit limit applicable to the credit account, or would exceed it if the request were to be accepted.
6
Where a person or firm having a credit account makes an application in respect of which credit facilities are available but which is not accompanied by any fee and does not contain a request for the fee to be debited to such account, the Registrar may debit the fee to that person’s or that firm’s credit account.
7
A statement of account shall be sent by the Registrar to each account holder at the end of each calendar month or such other period as the Registrar shall direct either in any particular case or generally.
8
On receipt of the statement the account holder shall pay by cheque any sum due on his credit account forthwith.
9
Cheques shall be crossed and made payable to H.M. Land Registry and sent to the Accounts Section, H.M. Land Registry, Burrington Way, Plymouth, PL5 3LP or at such other address as the Registrar shall direct.
10
The Registrar may at any time and without giving reasons terminate or suspend any or all authorizations given under paragraph (2).
Signed by authority of the Lord Chancellor
G.W. Hoon
Minister of State,
Lord Chancellor’s Department
Dated 7th December 1998
Bob Ainsworth
Clive Betts
Two of the Lord Commissioners of Her Majesty’s Treasury
Dated 11th December 1998


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998.
2
These Regulations shall come into force on 23rd November 1998, but except as otherwise provided shall have effect —
a
in relation to any application for the issue or renewal of a sub-contractor’s tax certificate which is made with respect to any period beginning on or after 1st August 1999, and
b
for all other purposes on or after 1st August 1999.
Interpretation
2
In these Regulations “the principal Regulations ” means the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 and “regulation” means a regulation of those Regulations.
Amendments to Part I of the principal Regulations
3
1
Regulation 2 shall be amended as follows.
2
In paragraph (1) —
a
before the definition of “the Board” there shall be inserted —
“applicant”, except in regulation 20A, shall be construed in accordance with section 562 ;
;
b
after the definition of “contract payment” there shall be inserted —
“education”, includes the training of persons over compulsory school age (in Scotland, school age) for employment in any activities of commerce or industry within the meaning of section 1(1) of the Industrial Training Act 1982 , and “educational institution” includes the institution by which such training is given;
;
c
before the definition of “national insurance number” there shall be inserted —
“ NHS trust” means a National Health Service trust established under Part I of the National Health Service and Community Care Act 1990 or, as the case may be, under the National Health Service (Scotland) Act 1978 ;
;
d
the definitions of “section 559”, “section 561”, “section 562” and “section 563” shall be omitted;
e
for the definition of “user” there shall be substituted —
“user of a registration card” means the person to whom a registration card which has not expired or been cancelled has been issued, and includes, where a registration card has been issued to a company under regulations 7C(4) and 7D(2), a director or secretary of that company who is authorised to use that registration card;
“user of a sub-contractor’s tax certificate” means a person to whom a sub-contractor’s tax certificate which has not expired or been cancelled has been issued, and includes, where a sub-contractor’s tax certificate has been issued to a company under regulation 24(5) or (6), a director or secretary of that company who is authorised to use that certificate.
3
In paragraph (2) —
a
before “construction operations” there shall be inserted ““construction contract payments””;
b
after “contractor” there shall be inserted —
“the qualifying period”
“registration card”
“relevant payments”
“a relevant person in relation to the company”.
4
For paragraph (4), the following paragraphs shall be substituted —
4
The Table below indexes other general definitions in these Regulations:
Term defined Regulation
tax payment voucher 7 the individual turnover threshold 21A(1) the multiple partnership turnover threshold 21A(2) the multiple company turnover threshold 21A(3) the alternative partnership turnover threshold 21A(5) the alternative company turnover threshold 21A(6) gross payment voucher 29 construction gross payment voucher 37A.
5
References, however expressed, in these Regulations to particulars being transmitted electronically by one person (“the transmitter”) to another person (“the recipient”) are references to any procedure whereby the particulars in question are transmitted by electronic means from the transmitter’s computer system to the recipient’s computer system and accepted by the recipient’s computer system.
6
In these Regulations, references to a section, without more, are references to that section of the Taxes Act.
Amendments to Part II of the principal Regulations
4
For regulation 3 the following regulations shall be substituted —
Interpretation of Part II
3
In this Part of these Regulations and regulation 40A, “payment to which section 559 applies” means a contract payment, other than —
a
a payment to which section 559 does not apply by virtue of Part IIA of these Regulations; or
b
a payment made to a person excepted from section 559 by virtue of section 561 ;
and related expressions shall be construed accordingly.
Bodies to which subsection (2) of section 560 applies
3A
The bodies which are designated as bodies to which subsection (2) of section 560 applies, being bodies (in addition to those falling within paragraphs (aa) to (e) of that subsection) which have been established for the purpose of carrying out functions conferred on them by or under any enactment, are those specified in Schedule A1 to these Regulations.
5
Regulation 5 shall be omitted.
6
Regulation 6 shall be omitted.
7
1
Regulation 7 shall be amended as follows.
2
In paragraph (1) —
a
for the words “paragraph (3), on the making” there shall be substituted the words “the following paragraphs of this regulation, in respect”;
b
for the words “deduction certificate” there shall be substituted the words “tax payment voucher”.
3
In paragraph (2) —
a
in sub-paragraph (a) the words “and address” shall be omitted;
b
for sub-paragraph (b) there shall be substituted —
b
the distinctive reference number taken from that sub-contractor’s registration card,
;
c
for sub-paragraph (c) there shall be substituted —
c
the end of the income tax month in which the payment is made,
;
d
the word “and” immediately following sub-paragraph (f) shall be omitted; and
e
at the end, there shall be added —
, and
h
unless that sub-contractor’s registration card is a temporary card, the sub-contractor’s national insurance number.
4
For paragraphs (3) to (5) there shall be substituted —
3
The contractor shall give a tax payment voucher to the sub-contractor in respect of all such payments made within a period of one income tax month, and the tax payment voucher shall be signed by the contractor and be given to the sub-contractor within 14 days of the end of that income tax month.
4
Within 14 days of the end of every income tax month the contractor shall either —
a
send the top copy of all tax payment vouchers completed by him in accordance with this regulation to a person nominated by the Board at an address specified by them, or
b
transmit electronically the particulars specified in paragraph (2) to the person so nominated.
5
Where the contractor transmits the particulars electronically as mentioned in paragraph (4)(b), the tax payment voucher shall be a single copy, in the form designated CIS25(E) in Schedule 1 to these regulations, which he shall give to the sub-contractor, but otherwise, the tax payment voucher shall be in triplicate, in the form designated CIS25(I) or CIS25(M) in Schedule 1 to these regulations, and the copy to be given to the sub-contractor shall be the copy marked “Subcontractor copy.”
8
1
After regulation 7 the following regulations shall be inserted —
Registration cards — powers of inspectors and persons nominated by the Board
7A
1
The power to issue or replace a registration card may be exercised either by an inspector or by any person nominated by the Board.
2
The power to require the surrender of, or cancel, a registration card may be exercised by an inspector.
Registration cards — appeals
7B
1
Any person aggrieved by the refusal to issue or replace a registration card under regulation 7A(1) or the cancellation of a registration card under regulation 7A(2) may, by notice given to the Board within 30 days after the refusal or, as the case may be, the cancellation, appeal to the General Commissioners or, if he so elects in the notice, to the Special Commissioners, to determine the matter.
2
The like provisions as are contained in Part V of the Management Act shall apply, with the appropriate modifications, to an appeal under paragraph (1) as they apply to an appeal against an assessment.
Form of registration card
7C
1
A registration card shall be prepared by an authorised officer of the Board or any person nominated by the Board —
a
in the case of a temporary registration card, in the form designated CIS4(T), and
b
in any other case, in the form designated CIS4(P),
in Schedule 1 to these regulations.
2
Where a registration card, other than a temporary registration card, is issued to an individual otherwise than as a partner in a firm, the card shall show —
a
the individual’s name,
b
his national insurance number,
c
a facsimile of his usual signature,
d
a full face photograph, being a true likeness of him,
e
the distinctive reference number assigned to the card, and
f
where the individual so wishes, the (or, where there is more than one, a) business name under which his business is carried on.
3
Where a registration card, other than a temporary registration card, is issued to an individual as a partner in a firm, the card shall show —
a
the individual’s name,
b
his national insurance number,
c
a facsimile of his usual signature,
d
a full face photograph, being a true likeness of him,
e
the distinctive reference number assigned to the card,
f
the words “Acting for”,
g
the name of the firm, and
h
subject to paragraph (5), and where the individual so wishes, the (or, where there is more than one, a) business name under which the firm’s business is carried on.
4
Where a registration card, other than a temporary registration card, is issued to a company, the card shall show —
a
the name of the director or secretary of the company who is authorised to use the card,
b
his national insurance number,
c
a facsimile of his usual signature,
d
a full face photograph, being a true likeness of him,
e
the distinctive reference number assigned to the card,
f
the words “Acting for”,
g
the name of the company, and
h
subject to paragraph (5), and where the director or secretary of the company so wishes, the (or, where there is more than one, a) business name under which the company’s business is carried on
5
Where, in a case to which paragraph (3) or (4) applies, the registration card shows a business name under which the firm’s or company’s business is carried on, that business name shall be the same as that which appears on all other cards that are uncancelled, which have been issued to the partners in the firm or to the company.
6
A temporary registration card may be issued, showing the same information as is required by paragraph (2), (3) or (4), as the case may be, but with the substitution for sub-paragraph (b) in each case of —
b
the date of its expiry which shall be not more than three months from the date of its issue,
.
Issue of registration card
7D
1
A registration card containing the information specified in regulation 7C(2) or (3), as the case may be, shall be issued by an inspector or any person nominated by the Board, to the individual whose name, national insurance number and photograph appear on it.
2
A registration card containing the information specified in regulation 7C(4) shall be issued by an inspector or any person nominated by the Board, to the company whose name appears on it.
Production for inspection and surrender of a registration card
7E
1
A user of a registration card, or any person having a registration card in his possession, shall, whenever required to do so by an authorised officer of the Board, produce the registration card to that officer for inspection.
2
A user of a registration card, or any person having a registration card in his possession, shall, whenever required to do so by an authorised officer of the Board (whether or not by way of notice served on him by that officer), surrender the registration card to the Board or to that officer.
3
Paragraphs (1) and (2) shall apply whether or not the registration card in question has been cancelled, at the time the requirement is made by the authorised officer of the Board.
Production and verification of a sub-contractor’s registration card
7F
1
Before making any payment to which section 559 applies to a sub-contractor, and unless the circumstances specified in paragraph (3) apply, a contractor shall —
a
ensure that the sub-contractor’s registration card is produced to him, and
b
satisfy himself by inspection of the registration card that the person producing it is the user of that registration card.
2
For the purposes of paragraph (1), the user of the registration card shall, whenever required to do so, produce the registration card for inspection by the contractor or the contractor’s authorised representative.
3
The circumstances specified in this paragraph are that the contractor —
a
has previously caused the sub-contractor’s registration card to be produced to him, and
b
thereby satisfied himself as mentioned in paragraph 1(b), and
c
has no reason to doubt that the person who produced it remains the user of that registration card.
2
Regulations 7A to 7E shall have effect on or after 23rd November 1998.
9
Regulation 11 shall cease to have effect in relation to any period after 31st July 1999.
10
In regulation 13 , in paragraph (12), for “11” there shall be substituted “40A”.
11
Regulation 20 shall cease to have effect except in relation to companies as respects accounting periods ending before the day appointed by the Treasury under section 199 of the Finance Act 1994 , for the purposes of Chapter III of Part IV of that Act (corporation tax self-assessment).
12
After regulation 20 the following regulation shall be inserted —
In-year repayments of provisional excess credit
20A
1
Where —
a
a sub-contractor is an individual or a firm,
b
an application is made by that individual or a partner in the firm (“the applicant”) to the inspector,
c
any income tax and Class 4 contributions due from the applicant, or the sub-contractor, on the applicant’s share of the annual profits or gains arising or accruing from the trade, profession or vocation of the sub-contractor, for any earlier year, have been paid,
d
all relevant tax payment vouchers issued to the sub-contractor under regulation 7, and such further evidence as the inspector may require, are produced to the inspector, and
e
the inspector is satisfied by such evidence that the applicant’s share of the total of sums deducted under section 559 from payments made to the sub-contractor, in so much of a year as has elapsed at the date when the application is made, exceeds the aggregate of the amounts specified in paragraph (2),
the appliant shall, subject to paragraphs (3) and (4), be entitled to repayment of the excess by the inspector.
2
The amounts specified in this paragraph are —
a
the income tax and any Class 4 contributions payable (whether or not yet due and payable) by the applicant, on his share of the annual profits or gains arising or accruing from the trade, profession or vocation of the sub-contractor which are chargeable to tax for the whole of that year, after deducting any cumulative entitlement of the applicant at the date of the application to an allowance under section 257 or 257A of the Taxes Act;
b
the income tax and any Class 4 contributions payable (whether or not yet due and payable) by the applicant, on any income arising during so much of the year as has elapsed at the date of the application, from which income tax has not been deducted at source, within the meaning given by section 59B(7) of the Management Act; and
c
any sum due and payable to the Board from the sub-contractor under the Tax Acts or the Management Act, and without prejudice to the generality of the foregoing, this shall include any sums deducted by the sub-contractor in the capacity of a contractor, under section 559(4).
3
Every such application shall be on a form approved by the Board, containing a declaration that all the particulars given in the form are correctly stated to the best of the knowledge and belief of the applicant, and where the application is made by a partner in a firm, the form shall be signed by all the partners in the firm who are individuals and, where a partner is a company, by the secretary or a director of the company.
4
No repayment under this regulation shall be made after the end of the year to which the application relates.
Insertion of new Part IIA into the principal Regulations
13
After Part II of the principal Regulations the following Part shall be inserted —
PART IIA
PAYMENTS EXCEPTED FROM SUBSECTION (1) OF SECTION 559
Small payments
20B
1
Subsection (1) of section 559 shall not apply to a contract payment if —
a
the conditions prescribed in paragraph (2) in relation to the person making the payment are satisfied, and
b
the condition prescribed in paragraph (3) in relation to the payment is satisfied.
2
The conditions prescribed in relation to the person making the payment are that —
a
the person is one to whom subsection (2) of section 560 applies by virtue of any of paragraphs (aa) to (f) of that subsection, and
b
the person has been approved by the inspector for the purposes of this regulation.
3
The condition prescribed in relation to the payment is that the payment is not one made under a contract in respect of which the total contract payments so made (excluding the direct cost of materials) exceed or are likely to exceed £1000.
.
Amendments to Part III of the principal Regulations
14
After regulation 21 the following regulations shall be inserted —
Turnover thresholds
21A
1
The amount specified as the minimum turnover for the purposes of section 562(2A) (in these Regulations referred to as “the individual turnover threshold”) is an annual turnover of £30,000.
2
In these Regulations, “the multiple partnership turnover threshold” for a firm, in relation to a particular period, means an annual turnover equal to the individual turnover threshold multiplied by the total number of times, for that firm, by which the minimum turnover for the purposes of section 562(2A) is to be multiplied pursuant to section 564(2B)(a) and (b) , but identifying and counting the number of partners —
a
in the case of the six month test, according to the maximum number of partners in the firm at any one time during the six consecutive income tax months or lesser consecutive period referred to in regulation 21C(1)(a);
b
in the case of the main three year test, according to the maximum number of partners in the firm at any one time in the relevant year referred to in regulation 21D(1)(a).
3
In these Regulations, “the multiple company turnover threshold” for a company, in relation to a particular period, means, subject to paragraph (4), an annual turnover equal to the individual turnover threshold multiplied by the number of persons who are relevant persons in relation to the company, but identifying and counting the number of persons who are such relevant persons —
a
in the case of the six month test, according to the maximum number of such relevant persons at any one time during the six consecutive income tax months or lesser consecutive period referred to in regulation 21C(1)(a);
b
in the case of the main three year test, according to the maximum number of such relevant persons at any one time in the relevant year referred to in regulation 21D(1)(a).
4
Where —
a
an individual or a firm transfers to a company a business as a going concern, and
b
the business is so transferred wholly or partly in exchange for shares issued by the company to the person transferring the business,
then, in relation to any time prior to the transfer of the business, references in paragraph (3) to “relevant persons in relation to the company” shall be construed as references to the individual who, or partners in the firm which, was carrying on the business at that time.
5
The amount specified for the purposes of section 564(2A)(b) (“the alternative partnership turnover threshold”) is £200,000.
6
The amount specified for the purposes of section 565(2B)(b) (“the alternative company turnover threshold”) is £200,000.
Prescribed evidence in relation to applications
21B
1
Paragraph (2) prescribes the evidence by which —
a
an individual must satisfy the Board, as mentioned in section 562(2A), that the individual turnover threshold is likely to be met,
b
the partners in a firm must satisfy the Board, as mentioned in section 564(2A), that the multiple partnership turnover threshold is likely to be met, and
c
a company must satisfy the Board, as mentioned in section 565(2A)(a), that the multiple company turnover threshold is likely to be met,
and the matters of which the Board must be satisfied, referred to in sub-paragraph (a), (b) or (c), shall be presumed conclusively from such prescribed evidence.
2
The evidence prescribed is, subject to paragraph (5), such evidence as complies with either of the six month test or the main three year test.
3
Paragraph (4) prescribes the evidence by which —
a
the partners in a firm must satisfy the Board, as mentioned in section 564(2A), that the alternative partnership turnover threshold is likely to be met, and
b
a company must satisfy the Board, as mentioned in section 565(2A)(a), that the alternative company turnover threshold is likely to be met,
and the matters of which the Board must be satisfied, referred to in sub-paragraph (a) or (b), shall be presumed conclusively from such prescribed evidence.
4
The evidence prescribed is such evidence as complies with the alternative three year test.
5
Where —
a
a person has been a sub-contractor for a continuous period of four years ending with the date of the application for a sub-contractor’s tax certificate, and
b
three successive sub-contractor’s certificates have been issued to that person, or to a partner in that firm in such capacity, in the circumstances mentioned in regulation 26(2),
paragraph (2) shall apply with the modification that the words “either of the six month test or” are omitted.
The six month test
21C
1
The evidence that complies with the six month test is: —
a
evidence of turnover of the business mentioned in section 562(2), section 564(2) or section 565(2), as appropriate, during a period of six consecutive income tax months or any lesser consecutive period falling entirely within the year ending with the date of the application;
b
evidence showing that such turnover during the appropriate period mentioned in sub-paragraph (a) equalled or exceeded seventy per cent. of the relevant turnover threshold; and
c
evidence consisting of tax payment vouchers, gross payment vouchers and construction gross payment vouchers, and documentary evidence of contract payments and, where contract payments are made without the deduction imposed by section 559 , documentary evidence of the direct cost of materials;
2
In this regulation and in regulations 20B(3), 21A(1) to (3), 21B(1) and (3), 21D and 41(4B) —
a
“the direct cost of materials” means the direct cost to any person other than the contractor of materials used or to be used in carrying out the construction operations to which the contract, under which the contract payment is to be made, relates;
b
“turnover” means contract payments received by the business in question, other than so much of those payments as represents the direct cost of materials.
3
In this regulation and in regulations 21A, 21D and 21E, “year” means a period of 365 consecutive days.
The main three year test
21D
1
The evidence that complies with the main three year test is: —
a
evidence of turnover of the business mentioned in section 562(2), 564(2) or 565(2), as appropriate, during a period of three consecutive years falling entirely within the period of four years ending with the date of the application;
b
evidence showing that —
i
such turnover equalled or exceeded the relevant turnover threshold in at least two out of the three consecutive years mentioned in sub-paragraph (a), and
ii
the average turnover for those three years equalled or exceeded ninety per cent. of the average of the relevant turnover threshold in each of those three years; and
c
evidence consisting of accounts covering those three years, tax payment vouchers, gross payment vouchers, construction gross payment vouchers and documentary evidence of contract payments and, where contract payments are made without the deduction imposed by section 559, documentary evidence of the direct cost of materials.
2
Where accounts are made up for a period of account which falls partly in one year and partly in another, turnover for that period shall be apportioned on a time basis between the years in which that period falls.
The alternative three year test
21E
1
The evidence that complies with the alternative three year test is: —
a
evidence of construction contract payments received by the business mentioned in section 564(2) or 565(2), as appropriate, during a period of three consecutive years falling entirely within the period of four years ending with the date of the application;
b
evidence showing that —
i
such construction contract payments equalled or exceeded the alternative partnership turnover threshold, or the alternative company turnover threshold, as the case may be, in at least two out of the three consecutive years mentioned in sub-paragraph (a), and
ii
the average construction contract payments received in those three years equalled or exceeded ninety per cent. of the average of the relevant turnover threshold in each of those three years; and
c
evidence consisting of accounts covering those three years and documentary evidence of construction contract payments, and of the direct cost to the firm or company of materials used or to be used in carrying out the operations in question.
2
Where accounts are made up for a period of account which falls partly in one year and partly in another, construction contract payments and the cost of materials for that period shall be apportioned on a time basis between the years in which that period falls.
15
1
Regulation 22 shall be amended as follows.
2
For paragraph (1) there shall be substituted —
1
Where an applicant must satisfy the Board for the purposes of section 562 that he has been outside the United Kingdom for the whole or part of the qualifying period, the evidence by which he is to so satisfy the Board shall be the evidence prescribed in paragraphs (2) and (3).
3
In paragraphs (2) and (3), for the words “the period in question” wherever occurring, there shall be substituted the words “the qualifying period”, and for the words “the person in question” wherever occurring, there shall be substituted the words “the applicant”.
4
Paragraph (4) shall be omitted.
16
1
Regulation 23 shall be amended as follows.
2
In paragraph (1) —
a
for the words from the beginning to “complied” there shall be substituted the words “Where an applicant must satisfy the Board for the purposes of section 562 that he has complied”;
b
for the words “for the period in question” there shall be substituted the words “any part of the qualifying period”; and
c
for the words “the relevant subsection” there shall be substituted the words “subsection (8) of section 562.”
3
In paragraph (2), for the words “person in question” there shall be substituted the word “applicant”.
4
Paragraph (3) shall be omitted.
17
After regulation 23 the following regulations shall be inserted —
Evidence of unemployment
23A
1
Where an applicant must satisfy the Board that he was not subject to any one or more of the obligations mentioned in section 562(8) because he was unemployed, the evidence by which he is to so satisfy the Board shall be the evidence prescribed in paragraph (2) or (3) as the case may be.
2
Where the applicant claims to have been living within the United Kingdom during any period, the evidence shall consist of —
a
a statement from the benefit officer certifying the period during which the applicant was registered as unemployed or,
b
for any period during which the applicant was not registered as unemployed, such other evidence as satisfies the Board that he was unemployed during that period.
3
Where the applicant claims to have been living outside the United Kingdom during any period, the evidence shall consist of any document from the Social Security Department or equivalent department, or from the immigration authorities, or from any other Government department of the country in which he claims to have been living, which confirms his presence there throughout that period.
4
In paragraph 2 above, “benefit officer” means the appropriate officer of the Employment Service or the Department of Social Security, as the case may be, or, in Northern Ireland, the appropriate officer of the Department of Health and Social Services for Northern Ireland.
Evidence of full-time education
23B
1
Where an applicant must satisfy the Board that he was not subject to any one or more obligations mentioned in section 562(8) because he was undergoing full-time education, the evidence by which he is to so satisfy the Board shall be the evidence prescribed in paragraph (2) or (3) as the case may be.
2
Where the applicant claims to have been living within the United Kingdom, the evidence shall consist of a statement from the educational institution which the applicant has attended, certifying the periods during which the applicant was undergoing full-time education at that institution.
3
Where the applicant claims to have been living outside the United Kingdom, the evidence shall consist of a statement from the educational institution which the applicant has attended, in the country in which the applicant claims to have been living, certifying the periods during which the applicant was undergoing full-time education at that institution.
18
1
Regulation 24 shall be amended as follows.
2
In paragraph (1), for “714I, 714S, 714P and 714C” there shall be substituted “CIS5 and CIS6”.
3
In paragraph (2) —
a
the words “or as a user of a certificate in the form numbered 714S in Schedule 1,” shall be omitted;
b
for “714I” there shall be substituted “CIS6”;
c
for sub-paragraph (c) there shall be substituted —
c
a facsimile of the individual’s signature on the application for the certificate,
.
4
Paragraph (3) shall be omitted.
5
In paragraph (4) —
a
for “714P” there shall be substituted “CIS6”;
b
for sub-paragraph (c) there shall be substituted —
c
a facsimile of the individual’s signature on the application for the certificate,
.
6
In paragraph (5) —
a
for “714P” there shall be substituted “CIS6”;
b
for sub-paragraph (b) there shall be substituted —
aa
his national insurance number,
b
a facsimile of his signature on the application for the certificate,
;
c
sub-paragraph (j) shall be omitted.
7
In paragraph (6) —
a
for “714C” there shall be substituted “CIS5”;
b
the words “showing the words “For a company not required to use sub-contractors vouchers”” shall be omitted;
c
in sub-paragraph (a), for “the usual” there shall be substituted “a facsimile of the”;
d
sub-paragraph (g) shall be omitted.
8
In paragraph (7), for “714C” there shall be substituted “CIS5”.
19
1
Regulation 25 shall be amended as follows.
2
In paragraph (1), “, (3)” and the words after “appear on it” shall be omitted.
3
In paragraphs (2) and (3), for the words after “whose name”, there shall in each case be substituted the words “appears on it”.
20
1
For regulation 26 the following regulation shall be substituted —
Validity of sub-contractor’s tax certificate
26
1
A sub-contractor’s tax certificate shall be valid, during the period prescribed in paragraph (2), (3), (4) or (5), as the case may be, for the purpose of allowing payments to be made to the user of the certificate without the deduction required by sections 559 and for no other purpose.
2
Subject to paragraph (5), where the Board have been satisfied as mentioned in regulation 21B(1), by evidence complying with the six month test, the period prescribed is one year from the date from which the certificate is valid.
3
Subject to paragraphs (4) and (5), where the Board have been satisfied as mentioned in regulation 21B(1) or (3), by evidence complying with the main three year test or the alternative three year test, the period prescribed is three years from the date from which the certificate is valid.
4
Where a certificate is issued, in the circumstances mentioned in paragraph (3), before 1st September 1999, the period prescribed is the period beginning on the date from which the certificate is valid, and ending 2 years and six months, 3 years or 3 years and six months later (according to the expiry date shown on the certificate) so as to secure an even rate of expiry of certificates.
5
Where a certificate has been issued to a partner in a firm, or to a company, which is uncancelled, and an application is made for the issue of a certificate to a new or other partner, or to the company, for use by a new or other director or secretary of that company, the period prescribed is the period from the date from which the certificate is valid, to the date of expiry which appears on all other certificates that are uncancelled, which have been issued to partners in the firm or to the company, as the case may be.
21
In regulation 28, for the word “user” wherever occurring there shall be substituted the words “user of a sub-contractor’s tax certificate”.
22
1
Regulation 29 shall be amended as follows.
2
In paragraph (1) —
a
before the word “voucher” there shall be inserted the words “gross payment”;
b
for “715 or 715S” there shall be substituted “CIS24”;
c
for the words “paragraphs (2) and (3)” there shall be substituted “paragraph (2)”.
3
In paragraph (2)(c) the words “and registration number” shall be omitted.
4
Paragraph (3) shall be omitted.
23
Regulation 30 shall be omitted.
24
Regulation 32 shall be omitted.
Amendments to Part IV of the principal Regulations
25
1
Regulation 33 shall be amended as follows.
2
In paragraph (2)(a) —
a
after the words “user of the” there shall be inserted the words “sub-contractor’s tax”; and
b
“(3),” shall be omitted.
3
In paragraph 2(b), for the words “that certificate” there shall be substituted the words “the sub-contractor’s tax certificate”.
26
For regulation 35 the following regulation shall be substituted —
Delivery of gross payment voucher by a sub-contractor
35
1
This regulation applies where —
a
a sub-contractor’s tax certificate is issued in one of the forms specified in paragraph (2), (4) or (5) of regulation 24, and
b
a contract payment is made to the relevant sub-contractor, or the user of that sub-contractor’s certificate, without the deduction imposed by section 559.
2
Where this regulation applies, the user of the sub-contractor’s tax certificate or, where the sub-contractor is a company, a user who is a director or the secretary of the company, shall —
a
in respect of all contract payments made to the sub-contractor or the user as mentioned in paragraph (1)(b), or
b
where the contractor so requests, for each such contract payment made,
within a period of one income tax month, complete in triplicate a gross payment voucher in the form designated CIS24 in Schedule 1, with the particulars mentioned in regulation 38(a), signed by him in accordance with regulation 38(b) and shall give those copies of the voucher to the contractor no later than fourteen days after the end of the income tax month in question.
3
The contractor shall complete the copies of the gross payment voucher with his distinctive reference number and shall return the copy of the voucher marked “Subcontractor copy” to the sub-contractor, and send the copy of the voucher marked “Inland Revenue copy” to a person nominated by the Board, at an address specified by them.
4
A contractor shall make every effort reasonable in the circumstances to obtain such a gross payment voucher for or in respect of every such payment made by him.
27
Regulation 36 shall be omitted.
28
Regulation 37 shall be omitted.
29
After regulation 37 the following regulation shall be inserted —
Completion of construction gross payment voucher by contractor where sub-contractor is a company issued with a CIS5 Certificate
37A
1
This regulation applies where —
a
a sub-contractor’s tax certificate is issued to a company in the form specified in paragraph (6) or (7) of regulation 24, and
b
a contract payment is made to the company without the deduction imposed by section 559.
2
Where this regulation applies, the contractor shall, in respect of all contract payments made by him as mentioned in paragraph (1)(b) within a period of one income tax month, either
a
complete a construction gross payment voucher in the form designated CIS23(M) and CIS23(I) in Schedule 1, containing the particulars specified in paragraph (4) and signed by him, or
b
transmit electronically the particulars specified in paragraph (4) to a person nominated by the Board.
3
The contractor shall send all construction gross payment vouchers completed by him in accordance with this regulation to a person nominated by the Board, at an address specified by them.
4
The particulars specified in this paragraph are —
a
the name of the sub-contractor,
b
the distinctive number of the sub-contractor’s tax certificate,
c
the end of the income tax month in which the payments were made, and
d
the amount of the payments.
30
1
Regulation 38 shall be amended as follows.
2
Before the word “voucher” where it first appears there shall be inserted the words “gross payment”.
3
“, 36 or 37” and sub-paragraphs (i), (ii) and (vi) of paragraph (a) shall be omitted.
4
For sub-paragraph (iv) of paragraph (a) there shall be substituted —
iv
the end of the income tax month in which the contract payments were made,
.
5
In sub-paragraph (v) of paragraph (a), for the word “payment”, there shall be substituted the words “payments, for or in respect of which the gross payment voucher is given”.
31
In regulation 39 —
a
before the word “vouchers” there shall be inserted the words “gross payment vouchers and construction gross payment”;
b
for the words from “by him” to the end there shall be substituted the words “or completed by him, in that income tax month, in accordance with regulations 35 and 37A, to a person nominated by the Board, at an address specified by them”.
32
Regulation 40 shall cease to have effect in relation to any period after 31st July 1999.
Amendments to Part V of the principal Regulations
33
Immediately before regulation 41 in Part V of the principal Regulations the following regulation shall be inserted —
Returns by contractor at end of year
40A
1
The contractor shall render a return to the inspector or, if so required, to the collector, not later than 44 days after the end of the year, in such form as the Board may approve or prescribe, containing the particulars specified in paragraph (3) in respect of all sub-contractors not excepted from section 559 to whom payments to which that section applies were made by him during the year.
2
The contractor shall render a return to the inspector or, if so required, to the collector, not later than 44 days after the end of the year, in such form as the Board may approve or prescribe, containing the particulars specified in paragraph (6) in circumstances where a sub-contractor is excepted from section 559.
3
The particulars specified in this paragraph are —
a
the year to which the return relates,
b
the total amount of payments to which section 559 applies made by the contractor during the year,
c
the total amount, if any, included in those payments which the contractor is satisfied represents the direct cost to any person other than the contractor of materials used in carrying out the construction operations to which the contracts under which the payments were made related, and
d
the total amount deducted from the payments mentioned in sub-paragraph (b) under section 559.
4
The return required by paragraph (1) shall be supported by the particulars specified in paragraph (5).
5
The particulars specified in this paragraph are —
a
a list of all sub-contractors not excepted from section 559 to whom payments to which that section applies were made by the contractor during the year, and
b
in respect of each such sub-contractor —
i
the name and distinctive reference number taken from that sub-contractor’s registration card,
ii
the total amount of payments to which section 559 applies made by the contractor to that sub-contractor during the year,
iii
the total amount, if any, included in those payments which the contractor is satisfied represents the direct cost to any person other than the contractor of materials used in carrying out the construction operations to which the contracts under which the payments were made related, and
iv
the total amount deducted from the payments in sub-paragraph (ii) under section 559.
6
The particulars specified in this paragraph are —
a
the total amount of contract payments made by the contractor during the year, to companies excepted from section 559, which hold a sub-contractor’s tax certificate in the form numbered CIS5 in Schedule 1 to these Regulations; and
b
the total amount of contract payments made by the contractor during the year, to persons excepted from section 559, who hold a sub-contractor’s tax certificate in the form numbered CIS6 in that Schedule.
7
The return required by paragraph (2) shall be supported by the particulars specified in paragraph (8).
8
The particulars specified in this paragraph are —
a
a list of all companies excepted from section 559, who hold a sub-contractor’s tax certificate in the form numbered CIS5 in that Schedule, to which the contractor made any contract payment during the year;
b
a list of all persons excepted from section 559, which hold a sub-contractor’s tax certificate in the form numbered CIS6 in that Schedule to whom the contractor made any contract payment during the year; and
c
in respect of each of the sub-contractors mentioned in sub-paragraphs (a) and (b) —
i
the distinctive reference number taken from that sub-contractor’s tax certificate, and
ii
the total amount paid by the contractor to that sub-contractor in that year, in relation to which the sub-contractor was excepted from section 559.
9
The particulars specified in paragraphs (5) and (8) either —
a
shall be contained in a document provided by the Board for that purpose or approved by the Board, which shall accompany the relevant return, or
b
not later than the end of the day on which the relevant return is rendered, shall be transmitted electronically to the inspector or collector to whom the return is rendered.
10
The returns required by paragraphs (1) and (2) shall include a declaration and certificate in the form approved by the Board, stating that —
a
all particulars required to be provided for the year in accordance with this regulation have been provided, and
b
those particulars are complete and accurate to the best of the contractor’s knowledge and belief.
11
A contractor shall make and keep such records as will enable him to comply with the requirements specified in paragraphs (1) to (10) above.
12
Where the contractor is a company, the declaration and certificate mentioned in paragraph (10) shall be signed either by the secretary or by a director of the company.
13
If a contractor has failed to pay the total amount which he is liable under these Regulations to pay to the collector within 14 days of the end of any year, the collector may prepare a certificate showing the amount remaining unpaid for that year.
14
Paragraphs (1) to (5) of regulation 19 shall apply to the amount shown on a certificate under paragraph (13) with the modification that summary proceedings for the recovery of that amount or such part of it as remains unpaid may be brought at any time before the expiry of —
a
twelve months after the date limited for delivery of the return mentioned in paragraph (1), or
b
if that return is not delivered by that date, the expiry of twelve months after its delivery.
15
A certificate of the collector under paragraph (13) that the amount mentioned for that year has not been paid to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown.
16
Section 98A of the Management Act shall apply to the provisions of paragraphs (1) and (3) to (5), requiring a return to be made.
.
34
1
Regulation 41 shall be amended as follows.
2
In paragraph (2) —
a
for the words “regulations 35 to 37” there shall be substituted “regulation 35”,
b
for “40” there shall be substituted “40A”;
c
at the end of sub-paragraph (a), there shall be added —
iii
relating to amounts falling within regulation 40A(6)(a) or (b); or.
3
In paragraph (3), the words from “other than a certificate” to “Schedule 1” shall be omitted.
4
After paragraph (4) the following paragraphs shall be inserted —
4A
Every person who applies for a sub-contractor’s tax certificate, whenever called upon to do so by an authorised officer of the Board, shall produce the records specified in paragraph (4B) to that officer, at such time as that officer may reasonably require, at the prescribed place.
4B
The records specified in this paragraph are documentary evidence of contract payments, or of construction contract payments, or of the direct cost of materials, or costs of materials, included in either of such payments.
5
In paragraph (5), for “(1) and (3)” there shall be substituted “(1), (3) and (4A)”.
6
In paragraphs (6), (8), (10) and (14), for “(1) to (4)” there shall be substituted “(1) to (4B)”.
35
After regulation 44 the following regulation shall be inserted —
Electronic transmission
44A
1
Where a document or particulars are transmitted electronically pursuant to regulations 7(4)(b), 37A(2)(b) or 40A(9)(b), a printed out version of the document or particulars transmitted electronically on that occasion, certified to be such by an officer of, or person nominated by, the Board, shall be conclusive evidence, unless the contrary is proved, that that document or particulars —
a
was transmitted electronically on that occasion, and
b
constitutes the entirety of what was transmitted on that occasion.
2
Any document purporting to be a certificate in accordance with paragraph (1) shall be deemed to be such a certificate unless the contrary is proved.
36
In regulation 45, paragraph (2) shall be omitted.
Amendments to the Schedules to the principal Regulations
37
The following Schedule shall be inserted before Schedule 1 —
SCHEDULE A1
BODIES TO WHICH SUBSECTION (2) OF SECTION 560 APPLIES
Regulation 3A
1
Any NHS trust
2
The Corporate Officers of the House of Commons and the House of Lords
38
For Schedules 1 and 2, the following Schedule shall be substituted —
SCHEDULE 1
FORMS OF SUB-CONTRACTOR'S TAX CERTIFICATES, TAX PAYMENT VOUCHERS, GROSS PAYMENT VOUCHERS, CONSTRUCTION GROSSPAYMENT VOUCHERS AND REGISTRATION CARDS
Regulations 7, 7C, 24, 29, 35 and 37A
Nick Montagu
G H Bush
Two of the Commissioners of Inland Revenue
23rd October 1998