text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Teachers' Superannuation (Amendment) Regulations 1988, and shall come into force on 1st September 1988, but regulation 7 shall have effect as from 6th April 1988.
2
In these Regulations “the principal Regulations ” means the Teachers' Superannuation Regulations 1976 , and unless the context otherwise requires expressions which are also used in the principal Regulations have the same meaning as they have in those Regulations.
Definitions in principal Regulations
2
Regulation 3 of the principal Regulations is amended —
a
in paragraph (1), by inserting in the appropriate places the following definitions:
“cash equivalent” means a cash equivalent mentioned in sub-paragraph (1) of paragraph 12 of Schedule 1A to the Pensions Act , and “part cash equivalent” means the cash equivalent of any part of the benefits mentioned in that sub-paragraph which is prescribed under sub-paragraph (2A) (continuation in employment after termination of pensionable service);
;
“club scheme” means a statutory scheme as defined in regulation 80(1)(a) or a scheme for the time being treated, with the agreement of the Treasury, as such a statutory scheme;
;
“contracted-out scheme” means a contracted-out scheme within the meaning of Part III of the Pensions Act;
;
“contributions equivalent premium” means a premium under section 42 of the Pensions Act ;
;
“occupational pension scheme” has the meaning given in section 66(1) of the Pensions Act;
;
“the Pensions Act ” means the Social Security Pensions Act 1975;
;
“personal pension scheme” has the meaning given in section 84(1) of the Social Security Act 1986;
; and
b
in paragraph (7)(a)(i), by deleting the words “, special services or extra duties”.
Part-time service
3
Regulation 5(1) of the principal Regulations is amended by inserting after sub-paragraph (c) the following:
d
teacher or organiser employed by the Christian Education Movement.
.
Return of contributions by deduction from salary
4
Regulation 19B of the principal Regulations is amended —
a
in paragraph (1), by substituting for the words from “five years” to “that age” the words “whole years, selected by the teacher, not exceeding 5 and ending before his 61st birthday”; and
b
in paragraph (6), by substituting for the words “of this regulation, the payments” the words
or if —
any instalment payable pursuant to such an election is not paid by the due date, and
he does not within 3 months after that date pay the amount then outstanding to the Secretary of State in a single payment, adjusted to take account of the premature payment,
the payments
.
Return of contributions by payment of instalments
5
Regulation 20(8) of the principal Regulations is amended —
a
by deleting the word “outstanding”; and
b
by inserting after the words “fell due” the words “, then unless within 3 months after that date he pays the amount then outstanding to the Secretary of State in a single payment, adjusted to take account of the premature payment”.
Special contributions
6
The principal Regulations are amended by substituting for regulations 35 to 45 the following:
Additional contributions for family benefits
35
1
Parts I and III of Schedule 4 have effect for enabling men and unmarried women to pay additional contributions (“family benefit contributions”) in order to secure, or to increase, family benefits in respect of reckonable service before 1st April 1972.
2
Parts II and III of Schedule 4 have effect for enabling married women to pay family benefit contributions in respect of reckonable service before 6th April 1988.
.
Death gratuities
7
Regulation 58 of the principal Regulations is amended by substituting for paragraph (2)(b) the following:
b
was immediately before his death credited with not less than 2 years' reckonable service;
and
.
Entitlement to long-term family benefits
8
Regulation 66 of the principal Regulations is amended —
a
in paragraph (2)(i), by substituting for the words “that Section” the words “Part I of Schedule 4”, and for the words “in respect of which a deduction falls to be made under regulation 45(1)” the words “that fell to be calculated in accordance with paragraph 7(3) of Schedule 4”;
b
in paragraph (3)(a), by substituting for the words “, (d) and (e)” the words “and (d)”; and
c
by inserting after paragraph (3)(b) the following:
and
c
any period for which family benefit contributions have been paid under Section C of Part II in accordance with an election made under Part II of Schedule 4, and
d
if the deceased became employed in reckonable service after 5th April 1988, any period falling within paragraph (2)(e).
.
Amounts of widows' and nominated beneficiaries' long-term pensions
9
Regulation 67 of the principal Regulations is amended —
a
by substituting for paragraph (2)(a) and (b) the following:
a
paragraph 16 of Schedule 4 (retrospective salary increases affecting deductions from terminal sums and amounts of lump sum payments) applies, and
b
a person entitled to limit the amount of the deduction or lump sum has done so,
; and
b
in paragraph (3)(b), by substituting for the words “Section C of Part II” the words “paragraph 1 of Schedule 4”, and for the words “in respect of which a deduction falls to be made under regulation 45(1)” the words “that fell to be calculated in accordance with paragraph 7(3) of Schedule 4”.
Interchanges, etc.
10
The principal Regulations are amended —
a
in regulation 80(1)(b), by substituting for the words “or under Chapter II of Part II of the Finance Act 1970 or” the words “or a scheme approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988 (other than one falling within section 591(2)(h) of that Act) or a scheme”; and
b
by substituting for regulations 81 to 84 the following:
Payment of transfer values
81
1
Subject to paragraphs (2) to (7), a transfer value is to be paid in respect of a person who has ceased to be employed in reckonable service and has become subject to an approved superannuation scheme or personal pension scheme (“the receiving scheme”).
2
The person must have made a written application to the Secretary of State, within 12 months after the day on which he became subject to the receiving scheme, for the transfer value to be paid.
3
A transfer value is not to be paid if one was paid before 1st September 1988 in relation to the same transfer.
4
A transfer value is not to be paid in respect of a person who, when the application was received, had become entitled under regulation 53 to payment of allowances or under regulation 46(2) or 57 to an annuity or short service gratuity, unless the employment in which he has become subject to the receiving scheme is comparable British service and he entered it —
a
immediately after ceasing to be employed in reckonable service, or
b
on or before his 60th birthday,
and has not applied for payment of any benefit.
5
A transfer value is not to be paid if the receiving scheme is an approved superannuation scheme which is administered wholly or primarily in the United Kingdom and is not a contracted-out scheme, unless the person —
a
has been employed in reckonable service for less than 2 years or is not qualified for benefits, or
b
ceased to be employed in reckonable service before 6th April 1978, or
c
is a married woman or widow who, by virtue of an election made or treated as made under regulations under section 3 of the Pensions Act, either is liable to pay primary Class 1 contributions or Class 2 contributions at a reduced rate or is under no liability to pay Class 2 contributions.
6
A transfer value is not to be paid if the person has acquired a right to a cash equivalent, unless —
a
the service to which the cash equivalent relates includes service before 1st September 1988, and
b
the right has been exercised by requiring the whole of the cash equivalent to be paid to the person responsible for the management of an approved superannuation scheme which is not a club scheme.
7
A transfer value is not to be paid if the person —
a
has acquired a right to a part cash equivalent, and
b
would on taking that right remain qualified for an annual allowance and an additional allowance under regulation 53.
Amounts of transfer values
82
1
Part I of Schedule 7 has effect, subject to paragraphs (2) and (3), for determining the amounts of transfer values payable under regulation 81.
2
Unless the receiving scheme is a club scheme, where —
a
the person in respect of whom a transfer value is payable had become entitled to count reckonable service under regulation 84 (receipt of transfer value), and
b
the amount determined in accordance with Part I of Schedule 7, together with that of any cash equivalent paid on the transfer, is less than the appropriate amount,
a transfer value of the appropriate amount is to be paid.
3
The appropriate amount is A+B−C, where —
A is the transfer value received under regulation 84,
B is the total of the contributions paid by the person under Part II, except any that fell to be treated as employer’s contributions, and
C is any cash equivalent paid on the transfer.
Termination of right to count reckonable service
83
A person —
a
in respect of whom a transfer value has been paid under regulation 81, or
b
who has acquired a right to a cash equivalent and exercised the option to take that right,
ceases to be entitled to count as reckonable service, or as a period of employment in reckonable service, any period to which the transfer value or cash equivalent related.
Receipt of transfer values
84
1
Subject to paragraphs (2) to (6), a transfer value offered to the Secretary of State by the person responsible for the management of an approved superannuation scheme or personal pension scheme (“the previous scheme”) in respect of a person who has become employed in reckonable service may be accepted.
2
The person must have made a written request to the Secretary of State for the transfer value to be accepted.
3
Unless the employment in which the person was subject to the previous scheme was comparable British service, the request must have been made within 12 months after the day on which he became employed in reckonable service.
4
A transfer value is not to be accepted if one was accepted before 1st September 1988 in relation to the same transfer.
5
Subject to paragraph (6), a transfer value is not to be accepted if —
a
before the end of the employment in which he was subject to the previous scheme the person became entitled under regulation 53 to payment of allowances, or
b
he has become entitled to payment of benefits under a provision of a statutory scheme corresponding to regulation 53.
6
Paragraph (5) does not apply if the employment in which he was subject to the previous scheme was comparable British service and he became employed in reckonable service —
a
immediately after the end of the employment, or
b
on or before his 60th birthday.
7
A person in respect of whom a transfer value has been accepted is entitled to count reckonable service in accordance with Part II of Schedule 7.
.
Employment which is reckonable service
11
Schedule 1 to the principal Regulations is amended —
a
in paragraph 3, by substituting for the word “proprietor” the words “person responsible for its management”;
b
in paragraph 5, by substituting for the words “of further education” the words “providing further education” and by substituting for the words “Secretary of State or” the words “Secretary of State, by a body to which grants are made by the Secretary of State, or by”; and
c
by inserting after paragraph 25 the following:
26
Teacher in a university, if —
a
he was employed as a teacher in an establishment of further education described in paragraph 4 or 5 which has ceased to fall within that description and become part of the university,
b
he was so employed immediately before it did so, and
c
within 6 months after it did so he so elects with the agreement of his university employer.
.
Purchase of past added years
12
1
Part I of Schedule 2A to the principal Regulations is amended —
a
in paragraph 2(1), by deleting the words “not less than 5 in number”;
b
in paragraph 3(2), by inserting after the words “Table 1” the words “or, as the case may be, Table 1A”; and
c
by inserting after Table 1 the following:
TABLE 1A
Period of contribution in years 1 2 3 4 Teacher’s age Percentage contribution in respect of each year purchased
20 32.96 15.97 10.35 7.59 21 31.79 15.32 9.88 7.20 22 30.66 14.71 9.45 6.84 23 29.59 14.15 9.05 6.52 24 28.57 13.62 8.69 6.24 25 27.61 13.14 8.36 5.99 26 26.63 12.71 8.10 5.81 27 25.74 12.31 7.86 5.64 28 24.93 11.95 7.64 5.50 29 24.20 11.63 7.45 5.37 30 23.55 11.34 7.28 5.26 31 23.04 11.12 7.15 5.17 32 22.59 10.91 7.03 5.10 33 22.18 10.73 6.93 5.03 34 21.83 10.58 6.85 4.98 35 21.52 10.45 6.78 4.94 36 21.31 10.37 6.73 4.92 37 21.14 10.30 6.70 4.90 38 20.99 10.25 6.67 4.89 39 20.87 10.21 6.66 4.89 40 20.78 10.18 6.65 4.89 41 20.75 10.18 6.65 4.90 42 20.74 10.18 6.67 4.91 43 20.74 10.20 6.68 4.93 44 20.76 10.22 6.70 4.95 45 20.81 10.25 6.73 4.97 46 20.87 10.29 6.76 5.00 47 20.94 10.33 6.80 5.03 48 21.04 10.39 6.84 5.06 49 21.16 10.45 6.89 5.10 50 21.29 10.52 6.94 5.15 51 21.44 10.61 7.00 5.20 52 21.61 10.70 7.07 5.25 53 21.80 10.80 7.15 5.32 54 22.01 10.92 7.23 5.39 55 22.23 11.04 7.32 5.46 56 22.59 11.24 7.47 5.58 57 23.00 11.48 7.64 5.73 58 23.47 11.74 7.84 5.89 59 23.99 12.04 8.07 6.08 60 24.57 12.38 8.31 6.28 61 24.05 12.12 8.14 6.15 62 23.53 11.85 7.96 6.02 63 23.01 11.59 7.79 5.88 64 20.28 10.14 6.76 5.07 65 21.97 11.07 7.43 5.62 66 21.44 10.78 7.23 5.45 67 20.91 10.49 7.02 5.28 68 20.39 10.20 6.81 5.11 69 19.86 9.91 6.60 4.94
.
2
Part III of Schedule 2A to the principal Regulations is amended —
a
in paragraph 2(1)(a)(ii), by substituting for the words “less than 5 nor” the words “less than one year nor”;
b
in paragraph 2(1)(b), by inserting after the words “a period of” the words “not less than one year nor more than”;
c
in paragraph 3, by deleting the words “or 5”;
d
in paragraph 4(1), by deleting the words from “In the case” to “election”;
e
in paragraph 4(2), by deleting the words “In such case” and by substituting for the words “the following Table 4” the words “the appropriate Table”;
f
by inserting after paragraph 4(2) the following:
2A
The appropriate Table —
a
in the case of a teacher who has not attained the age of 55 on 1st October next following his giving notice of his election, is Table 4 or, as the case may be, Table 4A below, and
b
in any other case, is Table 5 below.
;
g
by deleting paragraph 5; and
h
by inserting after Table 4 the following:
TABLE 4A
Range within which relevant rate of interest falls % Contribution period in years 1 2 3 4
5.00 — 5.49 0.0859 0.0441 0.0302 0.0233 5.50 — 5.99 0.0861 0.0444 0.0305 0.0235 6.00 — 6.49 0.0863 0.0446 0.0307 0.0238 6.50 — 6.99 0.0865 0.0448 0.0309 0.0240 7.00 — 7.49 0.0868 0.0450 0.0311 0.0242 7.50 — 7.99 0.0870 0.0452 0.0314 0.0244 8.00 — 8.49 0.0872 0.0455 0.0316 0.0247 8.50 — 8.99 0.0874 0.0457 0.0318 0.0249 9.00 — 9.49 0.0877 0.0459 0.0320 0.0251 9.50 — 9.99 0.0879 0.0461 0.0323 0.0254 10.00 — 10.49 0.0881 0.0463 0.0325 0.0256 10.50 — 10.99 0.0883 0.0466 0.0327 0.0258 11.00 — 11.49 0.0886 0.0468 0.0329 0.0260 11.50 — 11.99 0.0888 0.0470 0.0332 0.0263 12.00 — 12.49 0.0890 0.0472 0.0334 0.0265 12.50 — 12.99 0.0892 0.0475 0.0336 0.0268 13.00 — 13.49 0.0894 0.0477 0.0338 0.0270 13.50 — 13.99 0.0897 0.0479 0.0341 0.0272 14.00 — 14.49 0.0899 0.0481 0.0343 0.0275 14.50 — 14.99 0.0901 0.0484 0.0345 0.0277 15.00 — 15.49 0.0903 0.0486 0.0348 0.0279 15.50 — 15.99 0.0906 0.0488 0.0350 0.0282 16.00 — 16.49 0.0908 0.0490 0.0352 0.0284 16.50 — 16.99 0.0910 0.0493 0.0355 0.0287 17.00 — 17.49 0.0912 0.0495 0.0357 0.0289 17.50 — 17.99 0.0914 0.0497 0.0359 0.0292 18.00 — 18.49 0.0917 0.0499 0.0362 0.0294 18.50 — 18.99 0.0919 0.0502 0.0364 0.0296 19.00 — 19.49 0.0921 0.0504 0.0366 0.0299 19.50 — 19.99 0.0923 0.0506 0.0369 0.0301
TABLE 5
Range within which relevant rate of interest falls % Contribution period in years 1 2 3 4 5
5.00 — 5.49 0.0860 0.0443 0.0304 0.0235 0.0194 5.50 — 5.99 0.0863 0.0445 0.0306 0.0237 0.0196 6.00 — 6.49 0.0865 0.0448 0.0309 0.0239 0.0198 6.50 — 6.99 0.0867 0.0450 0.0311 0.0242 0.0200 7.00 — 7.49 0.0869 0.0452 0.0313 0.0244 0.0203 7.50 — 7.99 0.0872 0.0454 0.0315 0.0246 0.0205 8.00 — 8.49 0.0874 0.0456 0.0318 0.0249 0.0207 8.50 — 8.99 0.0876 0.0459 0.0320 0.0251 0.0210 9.00 — 9.49 0.0878 0.0461 0.0322 0.0253 0.0212 9.50 — 9.99 0.0881 0.0463 0.0324 0.0256 0.0214 10.00 — 10.49 0.0883 0.0465 0.0327 0.0258 0.0217 10.50 — 10.99 0.0885 0.0468 0.0329 0.0260 0.0219 11.00 — 11.49 0.0887 0.0470 0.0331 0.0263 0.0222 11.50 — 11.99 0.0890 0.0472 0.0334 0.0265 0.0224 12.00 — 12.49 0.0892 0.0474 0.0336 0.0267 0.0226 12.50 — 12.99 0.0894 0.0476 0.0338 0.0270 0.0229 13.00 — 13.49 0.0896 0.0479 0.0340 0.0272 0.0231 13.50 — 13.99 0.0898 0.0481 0.0343 0.0274 0.0234 14.00 — 14.49 0.0901 0.0483 0.0345 0.0277 0.0236 14.50 — 14.99 0.0903 0.0485 0.0347 0.0279 0.0239 15.00 — 15.49 0.0905 0.0488 0.0350 0.0282 0.0241 15.50 — 15.99 0.0907 0.0490 0.0352 0.0284 0.0244 16.00 — 16.49 0.0910 0.0492 0.0354 0.0287 0.0246 16.50 — 16.99 0.0912 0.0494 0.0357 0.0289 0.0249 17.00 — 17.49 0.0914 0.0497 0.0359 0.0291 0.0251 17.50 — 17.99 0.0916 0.0499 0.0361 0.0294 0.0255 18.00 — 18.49 0.0919 0.0501 0.0364 0.0296 0.0257 18.50 — 18.99 0.0921 0.0504 0.0366 0.0299 0.0260 19.00 — 19.49 0.0923 0.0506 0.0369 0.0301 0.0262 19.50 — 19.99 0.0925 0.0508 0.0371 0.0304 0.0265
.
Family benefit contributions
13
The principal Regulations are amended by substituting for Schedule 4 the following:
SCHEDULE 4
FAMILY BENEFIT CONTRIBUTIONS
Regulation 35
PART I
MEN AND UNMARRIED WOMEN
1
1
In this Part —
“the Fund” means the Teachers' Family Benefits Fund established by regulation 15 of the 1966 Regulations and continued by regulation 15 of the 1970 Regulations;
“member” means a man who —
has been employed in reckonable service at any time after 31st March 1972, and
immediately before 1st April 1972 had service counting for benefit within the meaning of regulation 40 of the 1970 Regulations, and
has not received a repayment of contributions paid by him under the 1966 Regulations or the 1970 Regulations; and
“non-member” means a man, other than a member, who —
has been employed in reckonable service at any time after 31st March 1972, and
is entitled to count a period that ended before 1st April 1972 as reckonable service.
2
A member’s normal contributions are the contributions paid by him under regulation 27 of the 1966 Regulations or regulation 27 of the 1970 Regulations, and his normal service is the period in respect of which he paid them.
3
A member’s additional contributions are any contributions paid by him under regulation 28 of the 1966 Regulations or under regulation 28 or 29 of the 1970 Regulations, and the additional period is the period in respect of which he elected to pay them.
4
A member’s deemed normal service is two thirds of any service before 1st April 1972 in respect of which the full amount of normal contributions was held in the Fund immediately before that date.
5
A member’s deemed additional service is
A × B C ,
where —
A is the factor ascertained from Table 1 below,
B is the amount of the additional contributions held in the Fund immediately before 1st April 1972, and
C is the annual rate of his salary at that time.
TABLE 1
Age at last birthday before 1st April 1972 Factor
18 23.8 19 26.5 20 29.1 21 31.6 22 34.0 23 36.2 24 38.3 25 40.3 26 42.2 27 44.0 28 45.7 29 47.3 30 48.8 31 50.2 32 51.5 33 52.7 34 53.8 35 54.7 36 55.3 37 55.6 38 55.8 39 55.9 40 55.9 41 55.8 42 55.6 43 55.3 44 55.1 45 54.9 46 54.8 47 54.7 48 54.6 49 54.5 50 54.5 51 54.4 52 54.4 53 54.3 54 54.3 55 54.2 56 54.2 57 54.1 58 54.1 59 54.0 60 and over 54.0
6
A member’s credited service is 165.6% of the total of his deemed normal service and any deemed additional service.
7
References in this Part to “Method I”, “Method II” and “Method III” are references to the Methods so designated in the 1966 Regulations and the 1970 Regulations.
2
Paragraphs 3 and 4 have effect subject to paragraph 5.
3
1
Subject to sub-paragraph (3), a member who elected to pay additional contributions by Method I or Method II may elect to pay family benefit contributions in respect of all or part of a period not exceeding in length the difference between his credited service and the total of the additional period and his normal service.
2
Subject to sub-paragraph (3), a member who elected to pay additional contributions by Method III may by an election under this paragraph —
a
revoke the earlier election, or
b
revoke the earlier election and elect to pay family benefit contributions in respect of the additional period, or part of it, or
c
vary the earlier election so as to relate to part only of the additional period and elect to pay family benefit contributions in respect of the remaining part.
3
The period in respect of which a member elects to pay family benefit contributions as mentioned in sub-paragraph (1) or (2) is not to exceed
A - ( B + 5 × ( C - B ) 6 ) ,
where —
A is the length of reckonable service attributable to any period that ended before 1st April 1972,
B is the total length of his normal service and the additional period, and
C is the length of his credited service.
4
A member may elect to pay family benefit contributions in respect of all or part of any period in respect of which he could have elected, but did not elect, to pay additional contributions.
4
A non-member or an unmarried woman may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period that ended before 1st April 1972.
5
1
A man who has become entitled to payment of allowances may not make an election under paragraph 3 or 4.
2
An election under paragraph 3 or 4 must —
a
be made by giving written notice to the Secretary of State within the period specified in sub-paragraphs (3) to (5),
b
specify the period in respect of which it is made, and
c
specify the rate at which family benefit contributions are to be paid, which must comply with paragraph 14(2) and (3),
has effect from the date on which the notice is received by the Secretary of State, and, except as provided in paragraph 14(4), is irrevocable.
3
Subject to sub-paragraph (4), a man may only make an election under paragraph 3 or 4 within 6 months after —
a
his marriage while in employment in reckonable service, or
b
his returning to such employment after becoming married while not in such employment, or
c
where sub-paragraph (4) had become applicable, his returning to such employment after ceasing to be in such employment within 6 months after the previous return, or
d
his nomination of a beneficiary under regulation 63,
whichever occurs first.
4
An election under paragraph 3 or 4 may be made by —
a
a member who was not continuously in employment in reckonable service for 6 months or more after 30th April 1974 and before 1st January 1977, or
b
a non-member who was not continuously in such employment for 6 months or more after 26th June 1973 and before 1st January 1977,
only within 6 months after returning to such employment.
5
A woman may only make an election under paragraph 4 within 6 months after nominating a beneficiary.
6
1
Where a person has made an election under paragraph 3(2) or (4) or paragraph 4 the period during which, subject to paragraph 14(7) to (10), the family benefit contributions are to be paid (“the payment period”) is to be ascertained from, or where the period in respect of which the election was made is not an exact number of years by extrapolation from, Table 2 below.
TABLE 2
Age on date from which contributions are payable Period in years for which contributions are to be paid in respect of each year of period specified in election Rate of contributions 1% 2% 3% 4% 5% 6% 7% 8% 9%
27 or under 2.90 1.45 .97 .73 .58 .48 .41 .36 .32 28 — 37 2.95 1.48 .98 .74 .59 .49 .42 .37 .33 38 — 42 3.00 1.50 1.00 .75 .60 .50 .43 .375 .335 43 — 47 3.05 1.52 1.02 .76 .61 .51 .435 .38 .34 48 and over 3.10 1.55 1.03 .77 .62 .52 .44 .39 .345
2
Where a man has made an election under paragraph 3(1) the payment period is, subject to paragraph 14, 5/6ths of the period ascertained in accordance with sub-paragraph (1).
7
1
This paragraph applies where a member who elected to pay additional contributions by Method III has not revoked that election, and he —
a
dies in employment in reckonable service leaving a widow or having nominated a beneficiary under regulation 63, or
b
becomes qualified for allowances while married or after nominating a beneficiary.
2
Where this paragraph applies there is to be deducted from the appropriate terminal sum an amount of
A × B 100 × 5 × C 6 ,
where —
A is the member’s average salary,
B is the factor ascertained from Table 3 below, and
C is the period calculated in accordance with sub-paragraph (3).
TABLE 3
Age Factor
39 or under 3.5 40 to 49 3.4 50 3.3 51 3.3 52 3.3 53 3.2 54 3.2 55 3.2 56 3.1 57 3.1 58 3.1 59 3.0 60 3.0 61 3.0 62 3.0 63 and over 2.9
3
The period is (D+E)−(F+G+H), where —
D is the additional period in respect of which he elected to pay contributions by Method III, together with any additional period for which he elected to pay contributions by Method I or II,
E is his normal service,
F is his credited service,
G is any period or periods for which he has elected to pay family benefit contributions under paragraph 3, and
H is any additional period in respect of which he elected to pay contributions by Method I or II, less his credited service in respect of deemed additional service attributable to contributions so paid, and less any period for which he has elected under paragraph 3(1) to pay family benefit contributions.
8
1
Subject to sub-paragraphs (2) and (3), a member or non-member who —
a
is not employed in reckonable service and has become entitled to payment of allowances, and
b
would otherwise have been able to make an election under paragraph 3 or 4,
may make a corresponding election under this paragraph.
2
An election under this paragraph —
a
must be made by giving written notice to the Secretary of State within 6 months after the date on which the man became entitled to payment of allowances,
b
must specify the period in respect of which it is made, and
c
is irrevocable.
3
The family benefit contributions payable as a result of an election under this paragraph consist of a lump sum of
A 100 × ( B × C ) ,
where —
A is the annual rate at which his salary was last payable,
B is the length, expressed in years and any fraction of a year, of the period in respect of which the election was made, and
C is the factor ascertained from Table 4 below,
but where the election made corresponds to one that could have been made under paragraph 3(1), B is reduced by 1/6th.
TABLE 4
Age on date of election Factor
27 and under 2.90 28 — 37 2.95 38 — 42 3.00 43 — 47 3.05 48 and over 3.10
9
1
This paragraph applies where —
a
a member or non-member dies before becoming entitled to payment of allowances, and
b
he has not made an election under paragraph 3 or 4, but could still have done so if he had not died, and
c
he leaves a widow.
2
Where this paragraph applies the widow may, subject to sub-paragraph (3), elect to pay family benefit contributions in respect of a period comprising all or part of so much of the deceased’s reckonable service as would otherwise not count in the calculation of family benefits.
3
An election under this paragraph —
a
must be made by giving written notice to the Secretary of State within 3 months after the death, and
b
must specify the period in respect of which it is made, and
c
must result in a total of not less than 2 years' reckonable service counting in the calculation of family benefits, and
d
ceases to have effect if the family benefit contributions are not paid within 3 months after its date.
4
The family benefit contributions payable as a result of an election under this paragraph consist of a lump sum which is the actuarial equivalent of the contributions that would have been payable by the deceased if —
a
he had made an election under paragraph 3, or as the case may be paragraph 4, in respect of the same period, and
b
notice of that election had been given on the day before his death and had specified as the rate at which family benefit contributions were to be paid the maximum allowed by paragraph 14(2) and (3).
PART II
married women
10
1
Subject to sub-paragraph (3) and paragraph 11, a woman in relation to whom the election conditions are satisfied may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period —
a
that ended before 1st April 1972, or
b
for which contributions have been paid under regulations 24 to 31 (past and current added years),
or attributable to the receipt before 6th April 1988 of a transfer value.
2
Subject to sub-paragraph (3) and paragraph 11, a woman in relation to whom the election conditions are satisfied may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service not falling within sub-paragraph (1) which is attributable to a period that —
a
began after 31st March 1972 and ended before 6th April 1988, and
b
would otherwise not count in calculating any pension becoming payable to her widower.
3
Where an election is made in respect of a part only of any service, the part must consist of one or more whole years.
4
The election conditions are that she is married, and either —
a
is employed in reckonable service, or
b
ceased after 5th April 1988 and before 1st April 1989 to be so employed and immediately became entitled to payment of allowances.
11
1
An election under paragraph 10(1) or (2) —
a
must be made by giving written notice to the Secretary of State within the period specified in sub-paragraphs (2) to (4),
b
must specify the period in respect of which it is made,
c
must state whether the contributions are to be paid by Method A (periodical payments) or by Method B (lump sum),
d
if the contributions are to be paid by Method A, must specify the rate at which they are to be paid, which must comply with paragraph 14(2) and (3),
e
has effect from the date on which the notice is received by the Secretary of State, and
f
except as provided in paragraph 14(4), is irrevocable.
2
The period within which an election may be made is one of 6 months beginning on the relevant date.
3
Where paragraph 10(4)(b) applies, the relevant date is 1st October 1988; in any other case, subject to sub-paragraph (4), the relevant date is the first date after 30th September 1988 on which the election conditions are satisfied.
4
If during the period of 6 months beginning on that first date the election conditions cease to be satisfied, the relevant date becomes the first date on which they are again satisfied.
5
A woman who could make an election under paragraph 10(2) may only make one under paragraph 10(1) if, and at the same time as, she elects under paragraph 10(2) to pay family benefit contributions in respect of the whole of the reckonable service there mentioned.
6
Where elections are made both under paragraph 10(1) and under paragraph 10(2) they must specify the same method of payment.
7
Payment may not in any case be made by Method A if —
a
the payment period would be less than one year, or
b
the woman is employed part-time in reckonable service, or
c
she is not employed in reckonable service.
12
1
Subject to sub-paragraph (2), where payment is to be made by Method A the payment period is to be ascertained from, or where the period in respect of which the election was made is not an exact number of years by extrapolation from, Table 5 below.
TABLE 5
Rate of contributions Period in years for which contributions are to be paid in respect of each year of period specified in election Election under paragraph 10(1) Election under paragraph 10(2)
1% 1.45 0.42 2% 0.69 0.20 3% 0.46 0.14 4% 0.33 0.10 5% 0.27 0.08 6% 0.22 0.07 7% 0.18 0.06 8% 0.16 0.05 9% 0.14 0.04
2
If the period ascertained in accordance with sub-paragraph (1) (“the Table period”) does not end with the last day of a month, the payment period ends with the last day of the month in which the Table period ends.
3
Where payment is to be made by Method B the lump sum payable, which must be paid within 3 months after its amount is notified by the Secretary of State, is —
a
for each year of service in respect of which an election was made under paragraph 10(1), 1.25%, and
b
for each year of service in respect of which an election was made under paragraph 10(2), 0.4%,
of the appropriate amount, and pro rata for any period of less than a year.
4
The appropriate amount is —
a
where the woman was employed in reckonable service when the election took effect, the annual rate of her salary at that time, and
b
in any other case, her average salary.
13
1
The widower of a woman who —
a
died during the period beginning on 6th April 1988 and ending with 31st March 1989 without having made an election under paragraph 10, and
b
either was employed in reckonable service when she died or had ceased during that period to be so employed,
may make a corresponding election under this paragraph.
2
A married woman who —
a
ceased to be employed in reckonable service during the period mentioned in sub-paragraph (1), and
b
on ceasing to be so employed did not immediately become entitled to payment of allowances,
may make a corresponding election under this paragraph if the conditions in sub-paragraph (3) are satisfied.
3
The conditions are that —
a
she did not again become employed in reckonable service, and
b
she has become entitled to payment of allowances.
4
Where a woman to whom sub-paragraphs (2) and (3) would otherwise have applied dies before becoming entitled to payment of allowances, her widower may make a corresponding election under this paragraph.
5
An election under this paragraph —
a
must be made by giving written notice to the Secretary of State within the appropriate period,
b
must specify the period in respect of which it is made, and
c
is to be treated as an election to make payment by Method B.
6
The appropriate period is —
a
where sub-paragraph (1) applies, the period beginning on 1st October 1988 and ending with 31st March 1989,
b
where sub-paragraphs (2) and (3) apply, 6 months from the date on which she became entitled to payment of allowances, and
c
where sub-paragraph (4) applies, 3 months from the date of her death.
PART III
common provisions
14
1
This paragraph applies where —
a
an election is made under paragraph 3 or 4, or
b
an election is made under paragraph 10 to pay family benefit contributions by Method A.
2
The rate at which family benefit contributions are to be paid, and any higher rate substituted by an election under sub-paragraph (4), must be an integral percentage, not in any case exceeding 9, of the person’s salary.
3
If he is paying additional contributions for past added years, or towards the provision of a pension otherwise than under these Regulations, sub-paragraph (2) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those contributions.
4
The election may at any time be varied by an election to pay the family benefit contributions at a specified higher rate.
5
Before 2nd October 1988,Schedule 3 to the 1975 Act shall continue to apply to him as though the amendments made to it by section 6 of the 1988 Act had not been enacted until the day specified in the following paragraph.
4
The day referred to in the preceding paragraph is —
a
where that period of interruption of employment ends before 2nd October 1989, the day immediately following the last day of that period,
b
where the period of interruptinable service or paying additional contributions for current added years —
a
the interval is not part of the payment period, but
b
the end of the payment period is postponed by the length of the interval.
8
If after the start of the payment period the person becomes employed part-time in reckonable service, the length of the payment period is increased by so much of the period of part-time employment as does not count as reckonable service.
9
If the original election is varied by one made under sub-paragraph (4) (“the further election”) a new payment period begins on the effective date of the further election; the length of the new payment period is
A - ( B C × D ) ,
where —
A is what the length of the original payment period would have been if the increased rate had been specified in the original election,
B is the rate specified in the original election,
C is the increased rate, and
D is the period from the start of the original payment period to the effective date of the further election.
10
The contributions —
a
are payable from the start of the payment period,
b
continue to be payable while the person is employed in reckonable service or paying additional contributions for current added years, and
c
cease to be payable if he dies or becomes entitled to allowances before the end of the payment period.
15
1
This paragraph —
a
applies where family benefit contributions to which paragraph 14 applies cease to be payable before the end of the payment period, and
b
has effect subject to paragraph 16.
2
Where the person paying the contributions dies before attaining the age of 60, or (whether or not he later re-enters employment in reckonable service) becomes entitled to payment of allowances by virtue of regulation 53(1)(c) (incapacity) —
a
contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made, but
b
if part of the payment period falls after his 60th birthday, the actuarial equivalent of the contributions that would have been payable during that part is to be deducted from the appropriate terminal sum.
3
Where the person dies, or becomes entitled to payment of allowances, after attaining the age of 60 —
a
contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made, but
b
there is to be deducted from the appropriate terminal sum an amount of
( A × B 100 ) × C ,
where —
A is the annual rate at which his salary was last payable,
B is the rate at which the contributions were last payable, and
C is the multiplier ascertained from, or if the remainder of the payment period is not an exact number of years by extrapolation from, Table 6 below.
TABLE 6
Years in remainder of payment period Multiplier
1 0.990 2 1.961 3 2.913 4 3.846 5 4.760 6 5.657 7 6.536 8 7.398 9 8.244 10 9.072 11 9.884 12 10.681 13 11.461 14 12.227 15 12.977 16 13.713 17 14.434 18 15.141 19 15.835 20 16.514
4
Where the person becomes entitled to payment of allowances by virtue of regulation 53A (redundancy, etc.) —
a
he may, by giving written notice to the Secretary of State within 3 months after the end of his employment in reckonable service, elect to pay a lump sum which is the actuarial equivalent of the contributions that would have been payable during the remainder of the payment period,
b
if he does so elect, on payment of the lump sum contributions are to be treated as having been paid in respect of the whole of the period in respect of which the original election was made, and
c
if he does not so elect, contributions are to be treated as having been paid in respect of
D × E F ,
where —
D is the period in respect of which the original election was made,
E is the period during which contributions were paid, and
F is the payment period.
16
Where —
a
a deduction has fallen to be made under paragraph 15(2) or (3) or an election has been made under paragraph 15(4), and
b
there is then a retrospective increase in the person’s salary, and
c
the consequent recalculation of the amount of the deduction or lump sum and of the appropriate terminal sum results in a greater increase in the amount of the deduction or lump sum than in the terminal sum,
the person, or as the case may be his widow or widower or a beneficiary nominated under regulation 63, may notify the Secretary of State in writing that the amount of the deduction made or lump sum payable is not to be increased.
.
Transfer values
14
The principal Regulations are amended by substituting for Schedule 7 the following:
SCHEDULE 7
TRANSFER VALUES
Regulations 81 and 84
PART I
OUTWARD TRANSFERS
1
A transfer value is calculated on the cash equivalent basis if it is calculated in the manner prescribed under paragraph 14 of Schedule 1A to the Pensions Act for the calculation of cash equivalents.
2
Where —
a
a transfer value is payable to the person responsible for the management of a club scheme or a personal pension scheme, or
b
a transfer value is payable to the person responsible for the management of an approved superannuation scheme which is not a club scheme and none of the service to which it relates is service before 1st September 1988,
and no right to a cash equivalent was acquired, the transfer value is to be calculated on the cash equivalent basis.
3
Where —
a
a transfer value is payable to the person responsible for the management of an approved superannuation scheme which is not a club scheme, and
b
the service to which it relates includes service before 1st September 1988, and
c
no right to a cash equivalent was acquired,
the amount of the transfer value is the total of A and the greater of B and C, where —
A is a notional transfer value, calculated on the cash equivalent basis, in respect of the person’s service after 31st August 1988,
B is a notional transfer value, calculated on the cash equivalent basis, in respect of his service before 1st September 1988, and
C is a notional transfer value, calculated as if Schedule 7 to these Regulations, as in force on 31st August 1988, had continued in force, in respect of his service before 1st September 1988.
4
Where —
a
a transfer value is payable to the person responsible for the management of an approved superannuation scheme which is not a club scheme, and
b
the service to which it relates includes service before 1st September 1988, and
c
a right to a cash equivalent was acquired,
the amount of the transfer value is D−E, where —
D is the transfer value that would have been payable if paragraph 3 had applied, and
E is the amount of the cash equivalent.
5
Where —
a
a transfer value is payable to the person responsible for the management of a personal pension scheme, and
b
a right to a part cash equivalent was acquired,
the transfer value is to be calculated on the cash equivalent basis but as if the person’s reckonable service had ended with 5th April 1988.
6
1
This paragraph applies where —
a
a transfer value falls to be calculated in accordance with paragraph 3 or 4, and
b
for the purposes of paragraph 3 C is greater than B.
2
Subject to sub-paragraphs (3) and (4), if the transfer value is not paid within 6 months after the person ceased to be employed in reckonable service the amount calculated in accordance with paragraph 3 or 4 is increased by adding to it interest on C at 9% per annum, compounded with 3-monthly rests, for each complete period of 3 months after the end of the employment and before the date of payment.
3
If the employment ended before 1st April 1977 the amount calculated in accordance with paragraph 3 is increased by adding to it —
a
interest on C at 6% per annum, compounded with yearly rests, for each complete period of a year after the end of the employment and before 1st April 1977, and
b
interest on C at 9% per annum, compounded with 3-monthly rests, for the period of 3 months beginning on 1st April 1977 and for each subsequent complete period of 3 months before the date of payment.
4
If the employment ended after 5th April 1978 and before 1st April 1979 the amount calculated in accordance with paragraph 3 is increased by adding to it interest on C at 6% per annum, compounded with yearly rests, for each complete period of a year after the end of the employment and before the date of payment.
7
Where a transfer value is paid to the person responsible for the management of an occupational pension scheme which is not a contracted-out scheme or of a personal pension scheme, there may be deducted from it the amount of any contributions equivalent premium paid by the Secretary of State.
PART II
INWARD TRANSFERS
8
If the employment in which the person was subject to the previous scheme was comparable British service, he is entitled to count as reckonable service the period of service certified by the person responsible for the management of the scheme as having stood to his credit under the scheme when he ceased to be subject to it.
9
1
If —
a
the previous scheme is a club scheme service under which is not comparable British service, or
b
the previous scheme is a personal pension scheme or an approved superannuation scheme which is not a club scheme and the person has become employed in reckonable service after 31st December 1985,
he is entitled to count as reckonable service the period specified in sub-paragraph (2).
2
The period is one equal to the period of reckonable service that would enable the Secretary of State to pay a transfer value, calculated on the cash equivalent basis, of the same amount as the one accepted.
3
In calculating the period specified in sub-paragraph (2) —
a
if sub-paragraph (1)(a) applies and the request for the transfer value to be accepted was made within 12 months after the date on which the person became employed in reckonable service, the calculation is to be made by reference to the age and salary notified by the person responsible for the management of the previous scheme as those by reference to which the transfer value accepted was calculated,
b
if sub-paragraph (1)(b) applies and the transfer value was received within 12 months after the date on which the person became employed in reckonable service, the calculation is to be made by reference to his age, and the annual rate of his salary, on that date,
c
in any other case, the calculation is to be made by reference to his age, and the annual rate of his salary, on the date on which the transfer value was received,
d
if sub-paragraph (1)(a) applies any sum representing interest that is included in the transfer value is not to be taken into account, and
e
if sub-paragraph (1)(b) applies any such sum is to be taken into account.
10
If —
a
the previous scheme is an approved superannuation scheme which is not a club scheme, and
b
the person became employed in reckonable service before 1st January 1986,
he is entitled to count as reckonable service a period calculated as if Schedule 7 to these Regulations, as in force on 31st August 1988, had continued in force.
.
Transitional: elections in respect of protected benefits
15
1
This regulation applies to a person —
a
to whom a protected benefit is being paid or may become payable, and
b
who is placed in a worse position than he would have been in if a provision made by these Regulations (“the relevant provision”) had not applied in relation to the protected benefit.
2
A protected benefit is one which is being paid or may become payable, under the principal Regulations, to or in respect of a person who was employed in reckonable service but ceased to be so employed, or died, before 1st September 1988.
3
A person to whom this regulation applies may, by giving written notice to the Secretary of State within 3 months after 1st September 1988, elect that the relevant provision shall not apply in relation to the protected benefit.
Kenneth Baker
Secretary of State for Education and Science
27th July 1988
We consent
Mark Lennox-Boyd
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
29th July 1988


type: legislation

jurisdiction: UK

text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Social Fund Cold Weather Payments (General) Regulations 1988 and shall come into force on 7th November 1988.
2
In these Regulations, unless the context otherwise requires–
“ the Act ” means the Social Security Act 1986;
“the General Regulations ” means the Income Support (General) Regulations 1987 ;
“child” has the meaning assigned to it by section 20(11) of the Act;
“claimant” means a person claiming a payment out of the social fund under section 32(2A) of the Act to meet expenses for heating;
“family” has the meaning assigned to it by section 20(11) of the Act and for the purposes of these Regulations includes persons who are members of a polygamous marriage;
“home” means the dwelling, together with any garage, garden and outbuildings normally occupied by the claimant as his home, including any premises not so occupied which it is impracticable or unreasonable to sell separately in particular, in Scotland, any croft land on which the dwelling is situated;
“income support” means income support under Part II of the Act and includes transitional addition, personal expenses addition and special transitional addition as defined in the Income Support (Transitional) Regulations 1987 ;
“mean daily temperature” means, in respect of a day, the average of the maximum temperature and minimum temperature recorded at a station for that day;
“period of cold weather” means a period of 7 days beginning on a Monday and ending on the following Sunday during which the average of the mean daily temperature for that period is equal to or below 0 degrees Celsius;
“polygamous marriage” means any marriage during the subsistence of which a party to it is married to more than one person and the ceremony of marriage took place under the law of a country which permits polygamy;
“station” means a National Climatological Message Station.
3
In these Regulations, unless the context otherwise requires, a reference to a numbered regulation is to the regulation in these Regulations bearing that number and a reference in a regulation to a numbered paragraph or sub-paragraph is to the paragraph or sub-paragraph in that regulation bearing that number.
Prescribed circumstances
2
1
Subject to regulation 4, the prescribed circumstances in which a payment may be made out of the social fund to meet expenses for heating under section 32(2A) of the Act are–
a
a period of cold weather is recorded at a station described in column (1) of the Schedule to these Regulations or, if that station is unable to provide temperature information for the period in question, the nearest such station to that station able to provide temperature information for that period;
b
the home of the claimant is, or by virtue of paragraph (2)(b) is treated as, situated in an area in respect of which the first-mentioned station in sub-paragraph (a) of this paragraph is the designated station; and
c
the claimant has been awarded income support in respect of at least one day during such period of cold weather and either–
i
the claimant’s applicable amount includes one or more of the premiums specified in paragraphs 9 to 14 of Part III of Schedule 2 to the General Regulations; or
ii
a member of the claimant’s family is aged less than 2.
2
For the purposes of this regulation–
a
the station described in column (1) of the Schedule to these Regulations is the designated station for the areas described in the corresponding paragraph in column (2) of that Schedule;
b
where the home of the claimant is not situated within an area described in column (2) of that Schedule, it shall be treated as situated within the area nearest to it described in that column.
Prescribed amount
3
Subject to regulation 4, the amount of the payment in respect of each period of cold weather shall be £5.
Effect and calculation of capital
4
1
Where a claimant has any capital which is in excess of £500, a payment in respect of a period of cold weather which, but for this regulation, would be payable, shall be payable only to the extent that the amount of the payment would otherwise exceed the amount by which that capital exceeds £500.
2
For the purposes of paragraph (1), the claimant’s capital shall be calculated in the same manner as his capital is calculated under the General Regulations for the purposes of determining his entitlement to income support.
Signed by authority of the Secretary of State for Social Security
Nicholas Scott
Minister of State,
Department of Social Security
7th October 1988


text:
Citation and commencement
1
1
This Order may be cited as the Cheshire (District Boundaries) Order 1988.
2
This part shall come into force on 22nd February 1988 for any purpose set out in regulation 4(1) (coming into operation of order) of the Local Government Area Changes Regulations 1976 .
3
For all other purposes this Order shall come into force on 1st April 1988.
Transfer from the district of Vale Royal to the City of Chester
2
The part of the district of Vale Royal and parish of Delamere which is shown coloured yellow on the map prepared by the Department of the Environment, marked“Map of the Cheshire (District Boundaries) Order 1988” and deposited in accordance with regulation 5 of the Local Government Area Changes Regulations 1976 shall be transferred to: —
a
the City of Chester;
b
the Barrow ward of that City;
c
the parish of Kelsall;
d
the Gowy electoral division of the county of Cheshire;
e
the Chester petty sessional division.
Town and Country Planning
3
Any provisions of a local plan adopted by the Vale Royal District Council which apply immediately before 1st April 1988 to the area transferred by this Order shall continue to have effect in relation to that area as if they were part of such a plan adopted by the Chester City Council.
Signed by authority of the Secretary of State
Christopher Chope
Parliamentary Under Secretary of State,
Department of the Environment
20th January 1988


text:
1
The new highway which the Secretary of State proposes to construct along the route described in the schedule to this Order shall become a trunk road as from the date when this Order comes into force.
2
The centre line of the new trunk road is indicated by a heavy black line on the deposited plan.
3
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 a highway 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 a highway 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 so specified will not be later than the date on which the relevant route is opened for the purposes of through traffic.
4
In this Order —
1
all measurements of distance are measured along the route of the relevant highway;
2
i
“the deposited plan” means the plan numbered HA10/EM 34 marked “The (A16) Norman Cross — Grimsby Trunk Road (Louth Bypass) Order 1988” signed by authority of the Secretary of State and deposited at the Department of Transport, Romney House, 43 Marsham Street, London SW1P 3PY;
ii
“the new trunk road” means the highway mentioned in article 1 of this Order; and
iii
“the Trunk Road” means the (A16) Norman Cross — Grimsby Trunk Road.
5
This Order shall come into force on 23rd September 1988 and may be cited as the (A16) Norman Cross — Grimsby Trunk Road (Louth Bypass) Order 1988.
Signed by authority of the Secretary of State
P. M. Hewitt
Regional Director East Midlands Region
Department of Transport
1st September 1988


text:
PART I
Citation and commencement
1
This Order may be cited as the Local Government Reorganisation (Capital Money) (Greater London) Order 1988 and shall come into force on 1st April 1988. Interpretation
2
1
In this Order —
“the abolished council” means the Greater London Council;
“the 1980 Act ” means the Local Government, Planning and Land Act 1980 ;
“the 1985 Act ” means the Local Government Act 1985;
“the 1987 Order ” means the Local Government Reorganisation (Capital Money) (Greater London) Order 1987 ;
“the closing accounts” means the accounts of the abolished council for the financial year ended 31st March 1986;
“compensation payments” means any payment made under Part VI of the Employment Protection (Consolidation) Act 1978 , by section 1 of the Pensions (Increase) Act 1971 or by any order under section 2 of that Act or section 59 of the Social Security Pensions Act 1975 , the Local Government Reorganisation (Compensation) Regulations 1986 or the Local Government Reorganisation (Reduction of Redundancy Payments Cases) Scheme 1986 or made in satisfaction of contractual rights saved by section 53 of the 1985 Act, but excluding any part of any such payment which is recoverable from any person other than the recipient; and includes such administrative expenses of the Residuary Body as are properly attributable to such payments;
“County Hall” means the buildings previously owned by the abolished council and known as the Main Building, the North Block, the South Block, the Island Block and the Addington Street Annexe, all ancillary service areas and car parks and the bridge which links the Island and South Blocks;
“direct capital receipts” means such of the money described in paragraph (2)(a) below as remains after the deduction of any amount payable by the Residuary Body to the Exchequer or to the European Commission by virtue of the relevant land, other property, grant or advance having been financed either in whole or in part by grants from the Exchequer or the Commission;
“disposal” means disposal by operation of law or otherwise;
“housing advances” means sums advanced by the abolished council by way of loan for the purchase, construction, repair or improvement of dwellings;
“housing assets” means relevant land held by the abolished council for the purposes of section 92 of the Housing Act 1957 ;
“housing receipts” means those direct capital receipts which are attributable to the disposal of housing assets or the repayment of housing advances and grants for the purchase, construction, repair or improvement of dwellings;
“other property” means any vehicle, vessel, movable and immovable plant, machinery and apparatus;
“relevant land” means any land other than —
land held as an investment of a superannuation fund maintained under regulations made under section 7 of the Superannuation Act 1972 ; and
land in respect of which the Residuary Body is the mortgagee;
“residual balances” means the money described in paragraph (2)(b) below;
“the rating authorities” means the rating authorities in Greater London other than the Temples;
“the Residuary Body” means the London Residuary Body.
2
For the purposes of section 77 of the 1985 Act and this Order, except article 8, “capital money” means —
a
money received by the Residuary Body —
i
which is attributable to the disposal of relevant land or other property by that Body; or
ii
which is attributable to amounts left outstanding in accordance with section 9 of the Housing Act 1980 in connection with the disposal of housing assets by the abolished council; or
iii
by way of repayments of grants and advances of a capital nature;
b
such amount of the money vested in the Residuary Body on the abolition date by virtue of section 62 of the 1985 Act as equals the aggregate of the amounts shown in the closing accounts as the abolished council’s revenue balances and funds, as adjusted to give effect to matters relevant to that aggregate which are recorded, in accordance with directions given by the Secretary of State under section 78 of that Act, in the accounts of that Body for the financial year ended 31st March 1987, less the aggregate of —
i
the part of that amount distributed by that Body before 1st April 1988 by virtue of section 77(4) of the 1985 Act or in accordance with the 1987 Order, or otherwise applied by that Body before that date;
ii
the part of that amount which is equal to the amount shown in the accounts of the Residuary Body for the financial year ended 31st March 1987 as attributable to the value of assets which vested on the abolition date in any person other than that Body; and
iii
the amount referred to in subparagraph (c); and
c
such amount of the money vested as mentioned in subparagraph (b) as equals the amount shown in the closing accounts as attributable to the Crystal Palace Fund maintained by the abolished council.
3
Where the amount vested as mentioned in paragraph (2)(b) is less than the aggregate of the amounts shown as revenue balances and funds in the closing accounts, the Residuary Body shall be deemed for the purposes of this Order to have had vested in it under section 62 such additional sums as makes that amount equal to that aggregate.
PART II
Additions to net capital receipts
3
1
For the purposes of section 72(3) of the 1980 Act, each rating authority’s net capital receipts for each financial year commencing with the financial year beginning 1st April 1988 shall be treated as if they included an amount which shall be determined in accordance with the formula mentioned in Part II of Schedule 1 to this Order.
2
Regulations under sections 72(3)(d) and 75 of the 1980 Act apply in relation to amounts to be included in the net capital receipts of any authority by virtue of this article as they apply to other receipts of the authority.
PART III
The Crystal Palace Fund
4
On or before 30th June 1988 the Residuary Body shall pay to the Council of the London Borough of Bromley the amount referred to in article 2(2)(c).
Distribution of other capital money
5
1
On or before 31st March 1991 the Residuary Body shall pay to each rating authority and to the Temples an amount which shall be determined in accordance with Schedule 2.
2
In respect of each financial year commencing with the financial year beginning 1st April 1988 the Residuary Body shall pay to each rating authority an amount which shall be determined in accordance with Schedule 3.
PART IV
Administrative arrangements-notifications
6
1
On or before 31st October in each financial year commencing with the financial year beginning 1st April 1988 the Residuary Body shall notify each rating authority of its estimate of —
a
the amounts of capital money mentioned in article 2(2)(a), other than amounts attributable to the disposal of the whole or any part of County Hall, to be received in the current and next succeeding financial years;
b
the amount to be paid to that authority in those years in accordance with this Order;
c
the amounts which, in accordance with article 3(1), are to be treated as included in the authority’s net capital receipts for those years; and
d
the classes of disposals and repayments to which the amounts referred to in subparagraph (c) relate.
2
On or before 30th June in each financial year commencing with the financial year beginning 1st April 1989, the Residuary Body shall notify each rating authority of the amount determined for the preceding financial year in accordance with article 3(1) for that authority and shall indicate the classes of disposals and repayments to which that amount relates.
3
At the same time as it notifies an authority of any of the matters referred to in paragraphs (1) and (2) the Residuary Body shall send a copy of such notification to the Secretary of State.
4
For the purposes of paragraphs (1)(d) and (2), disposals and repayments shall be classified in accordance with Schedule 1 to the Local Government (Prescribed Expenditure) (Consolidation and Amendment) Regulations 1987 .
Administrative arrangements-distribution of capital money
7
1
Within seven days of making any payment required by articles 4 or 5(1), the Residuary Body shall notify the Secretary of State of the amount paid.
2
The Residuary Body shall use its best endeavours to secure that payments required by article 5(2) are made on or before the last day of the financial year in question. Any part of a payment not so made (“the residual amount”) shall be paid no later than 30th June in the next financial year.
3
Residual amounts shall be deemed to vest in the rating authority entitled to them on the last day of the financial year in question and shall thereafter be regarded as interest-free loans to the Residuary Body by the relevant rating authorities.
4
On or before 1st July in each financial year commencing with the financial year beginning 1st April 1989 the Residuary Body shall notify the Secretary of State of the amounts paid in respect of the preceding financial year by virtue of article 5(2).
Application of capital money
8
1
The amount referred to in article 4 shall be carried to the Crystal Palace Fund maintained by the Council of the London Borough of Bromley.
2
Money received by a rating authority by virtue of article 5(2) shall be applied for any purpose for which capital money received by a local authority on the disposal of land under Part VII of the Local Government Act 1972 may properly be applied.
PART V
Revocation and savings
9
1
Subject to paragraphs (2) to (4), the 1987 Order is hereby revoked.
2
Paragraphs (4) and (5) of article 7 of the 1987 Order shall continue to have effect in their application to amounts determined by the Residuary Body for the financial year ended 31st March 1988; and for the purposes of the said paragraph (4), disposals and repayments shall be classified in accordance with Schedule 1 to the Local Government (Prescribed Expenditure) (Consolidation and Amendment) Regulations 1987.
3
Paragraphs (4) to (6) of article 8 and paragraph (1) of article 9 of the 1987 Order shall continue to have effect in their application to residual amounts required to be paid by the Residuary Body and money received by a rating authority, respectively, for the financial year ended 31st March 1988.
4
Paragraphs (2) and (3) shall cease to have effect on 2nd July 1988.
Nicholas Ridley
Secretary of State for the Environment
2nd March 1988


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Family Credit (General) Amendment No. 2 Regulations 1988 and shall come into force on 30th May 1988.
2
In these Regulations “the General Regulations ” means the Family Credit (General) Regulations 1987 .
Amendment of Schedule 3 to the General Regulations
2
In Schedule 3 to the General Regulations (capital to be disregarded) after paragraph 25 there shall be added the following paragraphs —
26
1
Where a claimant has ceased to occupy what was formerly the dwelling occupied as the home following his estrangement or divorce from his former partner, that dwelling for a period of 26 weeks from the date on which he ceased to occupy that dwelling.
2
In this paragraph “dwelling” includes any garage, garden and outbuildings which were formerly occupied by the claimant as his home and any premises not so occupied which it is impracticable or unreasonable to sell separately, in particular, in Scotland, any croft land on which the dwelling is situated.
27
Any premises where the claimant is taking reasonable steps to dispose of those premises, for a period of 26 weeks from the date on which he first took such steps, or such longer period as is reasonable in the circumstances to enable him to dispose of those premises.
28
Any premises where the claimant has commenced legal proceedings to obtain possession of those premises in order to occupy them as his home, for a period of 26 weeks from the date on which he commenced such proceedings, or such longer period as is reasonable in the circumstances to enable him to obtain possession and commence occupation of those premises.
29
Any premises which the claimant intends to occupy as his home to which essential repairs or alterations are required in order to render them fit for such occupation, for a period of 26 weeks from the date on which the claimant first takes steps to effect those repairs or alterations, or such longer period as is reasonable in the circumstances to enable those repairs or alterations to be carried out and the claimant to commence occupation of the premises.
30
Any premises occupied in whole or in part by the former partner of a claimant as his home; but this provision shall not apply where the former partner is a person from whom the claimant is estranged or divorced.
.
Signed by authority of the Secretary of State for Social Services
Nicholas Scott
Minister of State
Department of Health and Social Security
19th May 1988.


text:
1
This Order may be cited as the Education (Recognised Bodies) Order 1988 and shall come into force on 30th November 1988.
2
The bodies which are specified in the Schedule to this Order are hereby designated as bodies which appear to the Secretary of State to be recognised bodies.


text:
Citation and commencement
1
These Regulations may be cited as the Income Tax (Definition of Unit Trust Scheme) Regulations 1988 and shall come into force on 11th March 1988 and shall have effect in accordance with regulation 9.
Interpretation
2
1
In these Regulations unless the context otherwise requires —
“charitable unit trust scheme” means a unit trust scheme of one of the descriptions specified in regulation 7;
“enterprise zone” has the same meaning as in section 74 of the Finance Act 1980 ;
“enterprise zone property scheme” means a unit trust scheme of the description specified in regulation 4;
“inspector” means any inspector of taxes;
“limited partnership” means a limited partnership registered under the Limited Partnerships Act 1907 and“general partner” and“limited partner” have the same meanings as in that Act;
“limited partnership scheme” means a unit trust scheme of the description specified in regulation 8;
“participant” in relation to a unit trust scheme, has the meaning given by section 75(2) of the Financial Services Act 1986 ;
“Schedule A” means the Schedule referred to as Schedule A in section 67(1) of the Taxes Act ;
“Schedule D” means the Schedule referred to as Schedule D in section 108 of the Taxes Act ;
“scheme property” means, in relation to a unit trust scheme, property of any description, including money, which is held on trust for the participants in the scheme;
“section 354A” means section 354A of the Taxes Act;
“tax year” means a year beginning with 6th April in any year and ending with 5th April in the following year;
“the Taxes Act” means the Income and Corporation Taxes Act 1970;
“trustee” means, in relation to a unit trust scheme, the person holding the scheme property on trust for the participants;
“unit trust scheme” means a scheme which, apart from these Regulations, is a unit trust scheme for the purposes of section 354A.
2
The provisions of section 56 of the Finance Act 1985 shall have effect to determine when capital expenditure is to be taken to be incurred for the purposes of these Regulations.
Exception of certain unit trust schemes from section 354A
3
Subject to the provisions of these Regulations, a unit trust scheme which is —
a
an enterprise zone property scheme, or
b
a charitable unit trust scheme, or
c
a limited partnership scheme, or
d
a profit sharing scheme which has been approved in accordance with Part I of Schedule 9 to the Finance Act 1978 ,
shall be treated as not being a unit trust scheme for the purposes of section 354A.
Description of an enterprise zone property scheme
4
1
A unit trust scheme is an enterprise zone property scheme when it has the characteristics mentioned in paragraph (2) below.
2
Those characteristics are —
a
that, except as provided in paragraph (3)(a) below, the scheme property consists wholly of land (including any buildings or structures on that land) —
i
the whole or substantially the whole of which, at the time when it became subject to the trusts of the scheme, was situated in one or more enterprise zones, and
ii
any part of which not so situated was contiguous with land forming part of the scheme property which, at that time, was so situated;
b
that, except as provided in paragraph (3)(b) below, the contributions of the participants are expended on —
i
the construction of, or the purchase of interests in, buildings or structures on that land,
ii
the provision of machinery or plant which is an integral part of such buildings or structures,
as well as on the acquisition of, or of rights in or over, that land;
c
that so much of the expenditure referred to in sub-paragraph (b) above as is not —
i
expenditure on the acquisition of, or of rights in or over, the land itself, or
ii
expenditure in relation to a building or structure, or to that part of a building or structure, which is not on land situated in an enterprise zone, or
iii
expenditure on the provision of machinery or plant,
is expenditure in relation to which Chapter I of Part I of the Capital Allowances Act 1968 applies with the modifications specified in Schedule 13 to the Finance Act 1980 ;
d
that the terms of the scheme secure that —
i
the contributions of the participants are all to be made within the same tax year and no contributions can be made by participants in any subsequent tax year;
ii
the capital expenditure referred to in sub-paragraph (b) above is to be incurred wholly in the tax year in which the participants make their contributions;
iii
the nature of the rights and interests of all participants in the scheme is the same;
iv
the rights and interests of the participants in the scheme cannot be purchased, or otherwise redeemed or cancelled, by the trustee in whole or in part except by way of distribution to the participants generally;
v
in relation to any arrangements which are entered into after the making of these Regulations, the trustee is irrevocably authorised and obliged to undertake on behalf of the participants the responsibilities specified in regulation 5 and the duty once in every tax year to provide to the inspector in writing the information with respect to the preceding tax year concerning the participants in the scheme which is specified by regulation 6(2).
3
A unit trust scheme is an enterprise zone property scheme notwithstanding that —
a
the scheme property at any time consists also of —
i
cash held temporarily by the trustee pending its expenditure as mentioned in paragraph (2)(b) above or sub-paragraph (b) below, or its distribution to the participants generally;
ii
cash or other assets held by the trustee in connection with the management of the scheme property; or
b
the contributions of the participants are expended for purposes incidental to, or arising out of, the expenditure referred to in paragraph (2)(b) above.
Responsibilities of trustee of an enterprise zone property scheme
5
1
The responsibilities of the trustee of an enterprise zone property scheme specified in this regulation are to negotiate and agree with the inspector on behalf of the participants —
a
the amount of any expenditure referred to in regulation 4(2)(b) which is —
i
capital expenditure of each of the participants for a chargeable period in relation to which Chapter I of Part I of the Capital Allowances Act 1968 applies, or applies with the modifications specified in Schedule 13 to the Finance Act 1980, and
ii
capital expenditure of each of the participants on the provision of machinery or plant in respect of which a writing-down allowance is to be or may be made in accordance with section 44 of the Finance Act 1971 ;
b
where, in relation to a building or structure which forms part of the scheme property, an event occurs which gives rise or may give rise to a balancing allowance or a balancing charge to or on each of the participants, the amount of any sale, insurance, salvage or compensation moneys within the meaning of section 86(1) of the Capital Allowances Act 1968 relevant to that event;
c
the disposal value, calculated in accordance with section 44(6) of the Finance Act 1971 , of any plant and machinery forming part of the scheme property which is or may be required to be brought into account by each of the participants for a chargeable period;
d
the amount of any profits or gains arising for each accounting period of the scheme in respect of rents or receipts from the scheme property which are chargeable on the participants under Schedule A;
e
the amount of any interest of money or other annual profits or gains from scheme property which are chargeable on the participants under Schedule D.
2
The trustee of an enterprise zone property scheme shall also be responsible for providing within three months after the end of each accounting period of the scheme to each person who was a participant in the scheme at any time during that period, or to his personal representative as the case may be, a certificate showing in relation to that participant —
a
the parts of amounts of capital expenditure incurred in that period, and agreed with the inspector in accordance with paragraph (1)(a)(i) and (ii) above, which are attributable to his interest in the scheme at the time when the expenditure in question was incurred;
b
the parts of amounts of sale, insurance, salvage or compensation moneys in relation to events occurring in that period, and of the disposal values of plant and machinery agreed with the inspector in accordance with paragraph (1)(b) and (c) above, which are attributable to his interest in the scheme at the relevant time;
c
the parts of amounts agreed with the inspector to be chargeable under Schedule A or Schedule D, as the case may be, in accordance with paragraph (1)(d) and (e) above which are attributable to his interest in the scheme for any period in the accounting period in question during which he held that interest.
Provision of information by trustee of an enterprise zone property scheme
6
1
The information concerning the participants in an enterprise zone property scheme which the trustee of the scheme shall once in every tax year provide to the inspector in writing with respect to the preceding tax year is that specified by paragraph (2) below.
2
The information specified by this paragraph is —
a
the name, address and tax office reference, and, if an individual resident in the United Kingdom at any time in the preceding tax year, the national insurance number, of each person who was a participant in the scheme at any time in that tax year;
b
in respect of each such participant, the interest which he had in the scheme at any such time;
c
a copy of any certificate referred to in regulation 5(2) which is supplied to a participant or his personal representative in relation to an accounting period of the scheme ending in, or at the same time as, the preceding tax year.
Descriptions of a charitable unit trust scheme
7
1
A unit trust scheme is a charitable unit trust scheme if it is of one of the descriptions specified in paragraph (2) below.
2
Those descriptions are —
a
a common investment fund established under section 22 of the Charities Act 1960 or section 25 of the Charities Act (Northern Ireland) 1964 ;
b
an investment fund or a deposit fund within the meaning of the Scheme scheduled to the Church Funds Investment Measure 1958 or of the scheme contained in the First Schedule to the Methodist Church Funds Act 1960 ;
c
a fund held by the Church of Scotland Trust under the provisions of section 15 of the Church of Scotland Trust Order 1932 ;
d
a unit trust scheme under the terms of which —
i
the scheme property is held by the trustee on trust for charitable purposes only, and
ii
the participants are required to be bodies of persons established for charitable purposes only or trustees of trusts so established;
and the income of the participants in which is in either case applied to charitable purposes only.
Description of a limited partnership scheme
8
A unit trust scheme is a limited partnership scheme when the scheme property is held on trust for the general partners and the limited partners in a limited partnership.
Effect of Regulations
9
These Regulations shall have effect in relation to distribution periods (within the meaning of section 354A) beginning on or after 11th March 1988.
David Lightbown
Mark Lennox-Boyd
Two of the Lords Commissioners of Her Majesty’s Treasury
18th February 1988


text:
Citation and commencement
1
These Regulations may be cited as the Income Tax (Employments) (No.17) Regulations 1988 and shall come into force on 19th April 1988.
Interpretation
2
In these Regulations “the Principal Regulations ” means the Income Tax (Employments) Regulations 1973 .
Amendments to the Principal Regulations
3
In proviso (i) to regulation 18(3) and in regulation 55(4) of the Principal Regulations for “£50” there shall be substituted —
“£100”.
4
In regulation 29(4) of the Principal Regulations —
a
for “90 days” there shall be substituted “30 days”; and
b
after the words “be recovered from the employee” there shall be added —
“together with interest thereon from the reckonable date until payment in accordance with Regulation 29A”.
5
After regulation 29 of the Principal Regulations there shall be inserted —
29A
1
Where: —
a
an employer has not paid an amount of tax to the Collector under Regulation 26, and
b
the Inspector, at any time after 19th April 1988, makes a determination of the amount of such tax under Regulation 29, and
c
tax is payable pursuant to that determination,
the tax so payable shall carry interest at the prescribed rate from the reckonable date until payment.
2
Subject to paragraph (3) of this Regulation, “reckonable date” in this Regulation means the 14th day after the end of the year to which the determination relates and, for the purposes of this Regulation, where tax payable by the employer for any one or more income tax months is covered by a determination, that determination shall relate to the year of which that month or months forms or form part.
3
Where, at any time after 19th April 1988, an Inspector makes a determination that relates to a year earlier than the year ending on 5th April 1988, then tax payable in accordance with that determination shall carry inerest at the prescribed rate from 19th April 1988 until payment and in those circumstances that date shall be the reckonable date.
4
In this Regulation “the presecribed rate” has the same meaning as in section 89 of the Taxes Management Act 1970 as from time to time increased or decreased by the Treasury in accordance with that section for the purposes of section 86 of that Act; any such increase or decrease shall apply to interest for periods beginning on or after the date when the order is expressed to come into force, whether or not interest runs from before that date.
5
The tax payable to which paragraph (1) of this Regulation applies shall carry interest from the reckonable date even if that date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 .
6
Interest payable under this Regulation shall be recoverable as if it were an amount of tax which an employer is liable under Regulation 26 to pay to the Collector.
.
6
1
In regulation 32(1) of the Principal Regulations for the words “at the employer’s premises” there shall be substituted —
“at such time as that officer may reasonably require at the prescribed place”.
2
After regulation 32(1) of the Principal Regulations there shall be inserted —
1A
In paragraph (1) of this Regulation “the prescribed place” means —
a
such place in the United Kingdom as the employer and the authorised officer may agree upon; or
b
in default of such agreement, the place in the United Kingdom at which the documents and records referred to in sub-paragraph (a) of paragraph (1) of this Regulation are normally kept; or
c
in default of such agreement and if there is no such place as is referred to in sub-paragraph (b) above, the employer’s principal place of business in the United Kingdom.
1B
The authorised officer may —
a
take copies of, or make extracts from, any document produced to him for inspection in accordance with paragraph (1) of this Regulation;
b
if it appears to him to be necessary to do so, at a reasonable time and for a reasonable period, remove any document so produced, and, if he does so, shall provide a receipt for any documents so removed; and where a lien is claimed on a document produced in accordance with paragraph (1) of this Regulation the removal of the document under this sub-paragraph shall not be regarded as breaking the lien;
and where a document removed in accordance with sub-paragraph (b) of this paragraph is reasonably required for the proper conduct of a business the authorised officer shall, within 7 days, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced.
.
7
In regulation 53(1) of the Principal Regulations —
a
in the definition of “benefit”, for the words “or the Supplementary Benefit (Northern Ireland) Order 1977” there shall be substituted —
“the Supplementary Benefit (Northern Ireland) Order 1977 , the Social Security Act 1986 , or the Social Security (Northern Ireland) Order 1986 ”; and
b
in the definition of “taxable benefit”, after the words “charged to tax under Schedule E by the said section 27” there shall be inserted —
“or by section 29 of the Finance Act 1987 ”.
T. J. Painter
A. B. Fallows
Two of the Commissioners of Inland Revenue
29th March 1988


text:
Citation, commencement and interpretation
1
These Regulations may be cited as the Customs and Excise (Common Transit) Regulations 1988 and shall come into force on 26th September 1988.
2
In these Regulations —
“ CIM ” means International Consignment Note;
“the Commissioners” means the Commissioners of Customs and Excise;
“common transit procedure” means the procedure for the carriage of goods in transit between the Economic Community and a country of the European Free Trade Association (or in transit between two such countries) for which provision is made by the Convention;
“the Convention” means the Convention of 20th May 1987 entered into by the Economic Community, Austria, Finland, Iceland, Norway, Sweden and Switzerland ;
“the customs and excise Acts” has the same meaning as in section 1 of the Customs and Excise Management Act 1979 ;
“relevant Community provision” means any provision of the Convention specified in the first and second columns of the Schedule to these Regulations and shall include any such provision as applied by —
Article 39(2) of Appendix I to the Convention;
Articles 38, 42 and 55 of Appendix II to the Convention;
“ TRTN ” means TR Transfer Note .
Specification of transit routes
3
Goods moving under the common transit procedure shall be moved by such routes within the United Kingdom as the Commissioners may specify.
Offences, penalty and forfeiture
4
In the event of any contravention or failure to comply with —
a
any relevant Community provision, or
b
any requirement or condition imposed by or under any such provision, or
c
any requirement imposed under regulation 3 hereof,
the person responsible for the contravention or failure and the person then in charge of the goods shall each be liable on summary conviction to a penalty not exceeding £2,000 and any goods in respect of which the offence was committed shall be liable to forfeiture.
Supplementary
5
1
Section 139 of and Schedule 3 to the Customs and Excise Management Act 1979 (detention, seizure and condemnation of goods) shall apply to any goods liable to forfeiture under regulation 4 above as if the goods were liable to forfeiture under the customs and excise Acts.
2
Sections 145 to 148 and 150 to 155 of the Customs and Excise Management Act 1979 (proceedings for offences, mitigation of penalties, proof and other matters) shall apply in relation to offences and penalties under regulation 4 above and proceedings for such offences or for condemnation of anything as being forfeited under that regulation as they apply in relation to offences and penalties and proceedings for offences or for condemnation under the customs and excise Acts.
Philip Nash
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground,
London SE1 9PJ
23rd August 1988


text:
Citation and commencement
1
These Regulations may be cited as the St. Mary’s Music School (Aided Places) Amendment Regulations 1988 and shall come into force on 3rd August 1988.
Interpretation
2
In these Regulations a reference to the principal Regulations is a reference to the St. Mary’s Music School (Aided Places) Regulations 1986 .
Regulation 14 of the principal Regulations
3
1
In paragraph (2) of regulation 14 of the principal Regulations for the sum of “£6,002” there shall be substituted the sum of “£6,248”.
2
In paragraph (3) of that regulation for the Table there shall be substituted the following:
(1) (2) (3) Part of relevant income to which specified percentage applies Only aided pupil Each of two aided pupils
That part which exceeds £6,009 but does not exceed £7,700 10% 7.5% That part (if any) which exceeds £7,700 but does not exceed £10,819 20% 15.0% That part (if any) in excess of £10,819 10% 7.5%
Regulation 15 of the principal Regulations
4
1
In paragraph (2) of regulation 15 of the principal Regulations for the sum of “£7,539” there shall be substituted the sum of “£7,849”.
2
In paragraph (3) of that regulation for the sum of “£7,390” there shall be substituted the sum of “£7,700”.
Regulation 18 of the principal Regulations
5
For regulation 18 of the principal Regulations there shall be substituted the following regulation: —
18
Where the parents of an aided pupil who is a day pupil satisfy the school at any time during a school year, or the month preceding the beginning of a school year, that they are in receipt of income support, then the school shall remit the whole of any charges for meals —
a
for the whole of that school year, where they are satisfied as aforesaid at or before the beginning thereof, or
b
for the remainder of that school year where they are so satisfied in the course thereof, notwithstanding that the parents may cease to be in receipt of income support between the school being so satisfied and the end of the school year in question.
.
Regulation 19 of the principal Regulations
6
1
For paragraph (3) of regulation 19 of the principal Regulations there shall be substituted the following paragraph: —
3
Unless an aided pupil has been a pupil at the school before taking up an aided place, in a pupil’s first year at the school clothing grant shall be payable in the case of an aided pupil as respects whom the relevant income does not exceed £8,078 and in such case the grant shall be of an amount equal to so much of the clothing expenditure as does not exceed —
a
£123, where the relevant income does not exceed £7,090;
b
£93, where that income exceeds £7,090 but does not exceed £7,422;
c
£61, where that income exceeds £7,422 but does not exceed £7,741;
d
£31, where that income exceeds £7,741 but does not exceed £8,078. Provided that any clothing grant which would fall to be paid in pursuance of this paragraph in a pupil’s first aided year at the school may be paid during the two months immediately preceding that year.
.
2
For paragraph (4) of that regulation there shall be substituted the following paragraph: —
4
Except where paragraph (3) applies, clothing grant shall be payable in the case of an aided pupil as respects whom the relevant income does not exceed £7,741 and in such case the grant shall be of an amount equal to so much of the clothing expenditure (disregarding expenditure in respect of which a previous grant has been paid) as does not exceed —
a
£46, where the relevant income does not exceed £7,269;
b
£23, where that income exceeds £7,269 but does not exceed £7,741.
.
Regulation 25 of the principal Regulations
7
In paragraph (1) of regulation 25 of the principal Regulations —
a
in sub-paragraph (a) for the sum of “£6,985” there shall be substituted the sum of “£7,271”; and
b
in sub-paragraph (b) for the sum of “£6,804” there shall be substituted the sum of “£7,090”.
Schedule 1 to the principal Regulations
8
In paragraph 3 of Schedule 1 to the principal Regulations (computation of income) —
a
at the end of sub-paragraph (a) there shall be added the words “or provided for in section 26 of the Finance Act 1987 ” or, so far as applicable in respect of a financial year ending after 5th April 1988, the corresponding provision contained in the Income and Corporation Taxes Act 1988
b
after sub-paragraph (b) there shall be inserted —
bb
in pursuance of section 31 of the Finance (No.2) Act 1987 or, so far as applicable in respect of a financial year ending after 5th April 1988, the corresponding provision contained in the Income and Corporation Taxes Act 1988 (relief for contributions to personal pension schemes);
Michael B Forsyth
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
4th July 1988


text:
Citation and commencement
1
This Order may be cited as the Port of Ramsgate (Pilotage) Harbour Revision Order 1988 and shall come into force on 1st October 1988.
Interpretation
2
In this Order “the Authority” means the Thanet District Council;
“the Port” means the Port of Ramsgate;
“signed plan” means the plan signed in triplicate by an Under Secretary in the Department of Transport, two copies of which have been deposited at that Department and one copy of which has been deposited at the offices of the Authority situated in Cecil Street, Margate, Kent CT9 1XZ.
Extension of limits of jurisdiction for the purpose of pilotage
3
The limits within which the Authority shall have jurisdiction for the purposes of pilotage under Part I of the Pilotage Act 1987 shall include (in addition to the Port) the area outlined in red on the signed plan, being so much of the area outside the Port as lies within a radius of 3 nautical miles from the Lighthouse on the West Pier (Latitude 51° 19'.63 N. Longitude 01° 25'.40 E.) and to the east of a line bearing 065° true and to the north of a line bearing 145° true from that Lighthouse.
Signed by authority of the Secretary of State
J. W. S. Dempster
An Under Secretary in the
Department of Transport
18th August 1988


text:
Citation and commencement
1
This Order may be cited as the Assisted Areas (Amendment) Order 1988 and shall come into force on 21st March 1988.
Amendment to the Assisted Areas Order 1984
2
The Assisted Areas Order 1984 shall be amended by inserting at the end of article 7(1) the following:
“save that on and after 21st March 1988 the reference to the travel to work area of Workington shall be a reference to that area as it existed on 8th October 1987”.
R. Atkins
Parliamentary Under Secretary of State,
Department of Trade and Industry
25th February 1988


text:
1
These Regulations may be cited as the Civil Aviation (Canadian Navigation Services) (Amendment) Regulations 1988 and shall come into force on 1st June 1988.
2
The Civil Aviation (Canadian Navigation Services) Regulations 1986 , shall be amended by substituting for regulation 4 thereof the following new regulation —
4
1
The operator of an aircraft, wherever registered, shall pay to the Authority charges in respect of air navigation services provided by or on behalf of the Government of Canada as follows:
a
in respect of each flight between any point in North America and any point outside North America in the course of which the aircraft makes use of such services within the Gander Flight Information Region, a charge of $100.75 Canadian; and
b
in respect of each flight between any two points one of which is in Europe (including Iceland) or Greenland in the course of which the aircraft makes use of such services, being services provided by the Edmonton Area Control Centre, a charge of $77.90 Canadian; and
c
in respect of each flight in the course of which the aircraft makes use of international radio frequencies to obtain telecommunication services provided by or on behalf of the Government of Canada, a charge of $54 Canadian.
2
The charges specified in paragraph (1) of this regulation shall be cumulative and shall apply whether or not in the course of the flight the aircraft flies within the United Kingdom or Canada
.
Signed by authority of the Secretary of State
Peter Bottomley
Parliamentary Under Secretary of State,
Department of Transport
20th April 1988
We consent to the making of these Regulations
Michael Neubert
Mark Lennox-Boyd
Two of the Lords Commissioners of Her Majesty’s Treasury
21st April 1988


text:
1
The Secretary of State is authorised to provide for the use of traffic of Classes I and II of the classes of traffic set out in Schedule 4 to the Highways Act 1980 —
a
a special road along the route described in Schedule 1 to this Scheme (this special road being in this Scheme referred to as “the Motorway”), and
b
special roads along the routes described in Schedule 2 to this scheme for the purposes of connecting the Motorway with other highways at the places stated in that schedule (these special roads being in this Scheme referred to as “the connecting roads”).
2
The centre line of each of the special roads is indicated by a heavy black line on the deposited plan.
3
The special roads shall become trunk roads on the date when this scheme comes into force.
4
The Secretary of State is also authorised to construct as part of the Motorway and the connecting roads numbered 3 and 4 on Map No 1 in the deposited plan the bridge specified in Schedule 3 to this scheme.
5
In this Scheme: —
1
all measurements of distance are measured along the route of the relevant highway;
2
i
“the deposited plan” means the plan folio numbered HA16/1 CNW 208 marked “The M66 Motorway (Manchester Outer Ring Road, Denton to Middleton Section) and Connecting Roads Scheme 1988”, containing 1 key plan and 2 Scheme plans bound together and numbered 1 and 2, signed by authority of the Secretary of State and deposited at the Department of Transport, Romney House, 43 Marsham Street, LONDON SW1P 3PY.
ii
“the special roads” means the Motorway and the connecting roads
6
This Scheme shall come into force on 27th October 1988 and may be cited as the M66 Motorway (Manchester Outer Ring Road, Denton to Middleton Section) and Connecting Roads Scheme 1988.
Signed by authority of the Secretary of State
F. Kendall
Regional Director North West Region
Department of Transport
20th September 1988