text:
Citation and commencement
1
This Order may be cited as the Family Proceedings Fees (Amendment) Order 2007 and shall come into force on 6th April 2007.
Amendments to the Family Proceedings Fees Order 2004
2
In article 3(2)(b) of the Family Proceedings Fees Order 2004 , for “£15,460” substitute “£16,017.”
Falconer of Thoroton, C.
26th February 2007
We consent,
Alan Campbell
Dave Watts
Two of the Lords Commissioners of her Majesty’s Treasury
5th March 2007


type: legislation

jurisdiction: UK

text:
PART 1 INTRODUCTORY
Citation, commencement and extent
1
1
These Regulations may be cited as the Wireless Telegraphy (Licence Award) Regulations 2007 and shall come into force on 8th March 2007.
2
These Regulations shall not extend to the Channel Islands or to the Isle of Man.
Interpretation
2
In these Regulations —
a
“associate” means, in relation to an applicant or bidder, a person who has a material interest in that applicant or bidder;
b
“authorised person” means a person specified by an applicant in its application as authorised to bind that applicant for all purposes relating to the award process;
c
“bid” has the meaning given in regulation 16;
d
“bid deposit” has the meaning given in regulation 18;
e
“bidder” has the meaning given in regulation 10(1);
f
“bidding document” has the meaning given in regulation 15(a);
g
“bidder group” means, in relation to an applicant or bidder —
i
that applicant or bidder;
ii
each associate of that applicant or bidder; and
iii
each person in respect of whom the applicant or bidder has delivered to OFCOM a completed document in the form set out in Schedule 3;
h
“last day for withdrawal” has the meaning given in regulation (9)(1);
i
“licence” means the wireless telegraphy licence to establish or use stations for wireless telegraphy or install or use apparatus for wireless telegraphy in Northern Ireland operating in the frequencies 1785 megahertz to 1805 megahertz to be granted pursuant to these Regulations;
j
“material interest” means, whether held directly or indirectly: —
i
any interest (construed in accordance with sections 820 to 825 of the Companies Act 2006 in —
aa
shares carrying more than twenty five percent of the votes entitled to be cast at a general meeting of the applicant or bidder; or
bb
shares, where the consent of the holder of those shares is required for the conduct of any business of the applicant or bidder; or
ii
the right to appoint or remove a majority of the applicant’s or bidder’s board of directors;
k
“OFCOM’s bank account” means the bank account nominated by OFCOM for the purposes of the award process and published on their internet website;
l
“pounds” means pounds sterling;
m
“sealed bid” has the meaning given in regulation 17(2);
n
“sealed bid delivery period” has the meaning given in regulation 14(1)(a);
o
“valid bid” has the meaning given in regulation 22;
p
“winning bid” has the meaning given in regulation 23; and
q
“winning bidder” means the bidder who submitted the winning bid.
PART 2 APPLICATION STAGE
Applications for the grant of the licence
3
Applications for the grant of the licence shall only be made in accordance with the procedure set out in these Regulations.
Application
4
1
Only a body corporate may apply to OFCOM for the licence.
2
A body corporate may only make one application.
3
To apply for the licence, a body corporate must, on the day specified by OFCOM for receipt of applications —
a
deliver a sealed envelope to OFCOM at Riverside House, 2a Southwark Bridge Road, London SE1 9HA or at Landmark House, The Gasworks, Ormeau Road, Belfast, BT7 2JD within the times on that day specified by OFCOM, containing —
i
a document containing the application information required by Schedule 1, completed in respect of the applicant and signed on its behalf by two authorised persons;
ii
a document, in the form set out in Schedule 2, completed in respect of the applicant and signed on its behalf by two authorised persons;
iii
for each person who is not an associate of the applicant which the applicant wishes to join its bidder group, a document in the form set out in Schedule 3, completed by the applicant (and signed on its behalf by two authorised persons) and completed by and signed by or on behalf of the person in respect of whom that document is completed; and
b
have paid into OFCOM’s bank account by a same day electronic transfer, with accompanying information which identifies the applicant, an initial deposit of twenty five thousand pounds.
PART 3 QUALIFICATION STAGE
Assessment of bidder groups
5
1
OFCOM shall give notice to each applicant of —
a
the name of each other applicant and the names of their associates; and
b
the latest time by which each applicant must notify OFCOM under paragraphs (3) and (4).
2
On receipt of that notice, each applicant shall examine the names of the other applicants and their associates and determine if any member of its bidder group is also an associate of another applicant or an applicant.
3
Where an applicant determines that a member of its bidder group is also an associate of another applicant or an applicant, it must notify the other applicant and OFCOM by the time specified in the notice given by OFCOM under paragraph (1) of that fact, and OFCOM shall specify a further time by which each applicant concerned must —
a
notify OFCOM of any change in circumstances the effect of which is that no member of its bidder group is an associate of another applicant or an applicant; and
b
where changes have occurred to its bidder group, provide OFCOM with revised versions of the documents provided under regulation 4(3)(a)(i) and (ii).
4
Where an applicant determines that no member of its bidder group is an associate of another applicant or an applicant it must notify OFCOM of that fact by the time specified in the notice given by OFCOM under paragraph (1).
5
If it appears to OFCOM from any application, that a member of one bidder group is also a member of another bidder group, OFCOM shall give notice of that fact to each of the applicants concerned and specify a day by which each applicant concerned must —
a
notify OFCOM of any change in circumstances the effect of which is that no member of its bidder group is also a member of another bidder group; and
b
where changes have occurred to its bidder group, provide OFCOM with revised versions of the documents provided under regulations 4(3)(a)(i), (ii) and (iii).
6
After the last day specified by OFCOM under paragraphs (3) and (5), OFCOM shall record the members of each applicant’s bidder group.
Subsequent changes to bidder groups
6
1
After the recording by OFCOM of the members of each applicant’s bidder group, an applicant may change its bidder group but, in relation to the award process, the applicant shall be subject to regulations 7(2) and 26 if they apply to any such change.
2
Where the change involves the addition or removal of an associate, that applicant must notify OFCOM of the change and submit revised versions of the documents provided under regulation 4(3)(a)(i) and (ii).
3
To add a person who is not an associate of the applicant to its bidder group, an applicant must deliver to OFCOM a document in the form set out in Schedule 3 completed by the applicant (and signed on its behalf by two authorised persons) and completed by and signed by or on behalf of the person in respect of whom that document is completed.
Determination of applicants who are qualified to bid
7
1
OFCOM shall determine whether each applicant who has submitted an application in accordance with regulation 4 is qualified to bid in the award process.
2
An applicant shall not be qualified to bid in the award process where a member of its bidder group is also a member of another applicant’s bidder group.
3
In making their determination under paragraph (1), OFCOM shall take into account whether —
a
the grant of a licence to the applicant would be prejudicial to the interests of national security;
b
the applicant is a fit and proper person to hold a licence having regard to the probity of —
i
the applicant;
ii
each member of the applicant’s bidder group; and
iii
any director of any member of the applicant’s bidder group;
c
any of the information submitted to OFCOM by the applicant in connection with the award process is false or misleading;
d
any member of the applicant’s bidder group has colluded, or attempted to collude, or is colluding or attempting to collude, with another person to distort the outcome of the award process;
e
any member of the applicant’s bidder group has acted or is acting in a way which is likely to distort the outcome of the award process;
f
any member of the applicant’s bidder group, or any person to whom confidential information has been disclosed, has disclosed, or is disclosing or attempting to disclose or has incited or is inciting another person to disclose, any confidential information, whether directly or indirectly, to any person except where the disclosure was —
i
to a member of the applicant’s bidder group;
ii
to OFCOM;
iii
for the purpose of raising finance for the applicants’ application and was to a provider of finance; or
iv
for the purpose of enabling the recipient to decide whether to participate as a member of the applicant’s bidder group;
g
any member of the applicant’s bidder group has obtained or is obtaining or attempting to obtain confidential information relating to another applicant;
h
any member of the applicant’s bidder group is receiving or is attempting to receive services in relation to the award process from any person who has provided or is providing services to OFCOM in relation to the award process; and
i
any person who is a member or a director or employee of a member of the applicant’s bidder group and also a director or employee of a member of another bidder group is —
i
taking part in the preparation of both bidder groups for participation in the award process; or
ii
receiving confidential information relating to both bidder groups.
4
Applicants must, by a time notified by OFCOM, provide to OFCOM any information or documentation which OFCOM require to make their determination.
5
If an applicant does not provide such information or documentation within the notified time, OFCOM shall also take that fact into account in making their determination.
6
Where OFCOM determine that an applicant is not qualified to bid in the award process, that applicant’s initial deposit shall not be forfeited for that reason.
Publication of determination
8
1
OFCOM shall notify each applicant of their determination under regulation 7(1).
2
OFCOM shall also notify each applicant qualified to bid of the identity of the other applicants who are so qualified and shall publish the identity of all applicants who are qualified to bid in the award process on OFCOM’s internet website.
Withdrawal of an application
9
1
OFCOM shall notify each applicant qualified to bid of the last day for withdrawal from the award process and shall publish the last day for withdrawal on OFCOM’s internet website (“the last day for withdrawal”).
2
If, on or before the last day for withdrawal, OFCOM receive notice of an applicant’s intention to withdraw its application, signed by two authorised persons of that applicant, the application shall be withdrawn and the applicant shall be excluded from the award process and OFCOM shall —
a
notify all other applicants of the withdrawal; and
b
refund, on completion of the award process, the applicant’s initial deposit except where the initial deposit has been forfeited under regulation 26.
3
Once an applicant withdraws its application, that applicant shall not be re-admitted to the award process.
Determination of number of bidders
10
1
After the last day for withdrawal, OFCOM shall determine the number of applicants who are qualified to bid for the licence and have not withdrawn from the award process (“bidders”).
2
Where there are no bidders, OFCOM shall complete the award process by refunding to applicants who were not qualified, or withdrew in accordance with regulation 9, the initial deposits (where such deposits have not already been forfeited under regulation 26) but not any interest which has accrued on the deposits.
3
Where there is only one bidder, OFCOM shall grant a licence in accordance with the procedure set out in Part 4 of these Regulations.
4
Where the number of bidders is more than one, OFCOM shall grant licences in accordance with the procedure set out in Part 5 of these Regulations.
5
OFCOM shall publish the identity of the bidders on OFCOM’s internet website along with a statement of whether OFCOM will proceed to grant licences in accordance with Part 4 or Part 5 of these Regulations.
PART 4 PROCEDURE WHERE THERE IS ONLY ONE BIDDER
Payment of licence fee
11
1
Where there is only one bidder, OFCOM shall give notice to that bidder of the day by which that bidder must pay into OFCOM’s bank account with accompanying information that identifies the bidder, a sum determined in accordance with paragraph (3).
2
The licence fee shall be fifty thousand pounds.
3
The sum which that bidder shall pay to OFCOM shall be —
a
where the initial deposit has not been forfeited in accordance with regulation 26, a sum equal to the licence fee less the initial deposit;
b
where the initial sum has been so forfeited, a sum equal to the licence fee.
4
If the bidder fails to make payment in accordance with this regulation it shall —
a
not be entitled to the grant of the licence; and
b
not receive a refund of its initial deposit, which shall (where it has not already been forfeited under regulation 26) be forfeited.
Grant of licence
12
Where OFCOM have received from the bidder the sum determined in accordance with regulation 11(3) by the time specified, OFCOM shall grant the bidder the licence.
Completion of the award process
13
After the grant of a licence, OFCOM shall complete the award process by —
a
publishing on their internet website the identity of the person to whom the licence has been granted and the total licence fee paid; and
b
refunding to applicants who were not qualified, or withdrew in accordance with regulation 9, the initial deposits (where such deposits have not already been forfeited under regulation 26) but not any interest which has accrued on the deposits.
PART 5 PROCEDURE WHERE THERE IS MORE THAN ONE BIDDER
Notice to bidders
14
1
Where there is more than one bidder, OFCOM shall give notice to each of the bidders of —
a
the day on which and the times on that day within which sealed bids must be delivered to OFCOM (the “sealed bid delivery period”);
b
the identity of all bidders; and
c
a password which the bidder must specify on its bidding document to confirm that it has originated from that bidder.
2
OFCOM shall publish on their internet website the identity of the bidders to whom OFCOM have given notice and the sealed bid delivery period.
Bid documentation
15
The bid documentation shall consist of —
a
a document in the form set out in Schedule 4 completed by the bidder in accordance with regulation 16, signed on its behalf by two authorised persons and bearing that bidder’s password (a “bidding document”); and
b
a document in the form set out in Schedule 5, completed in respect of the bidder and signed on its behalf by two authorised persons.
Completion of the bidding document
16
Where a bidder wishes to specify a sum on the bidding document which it commits to pay for the licence (a “bid”) it must specify an amount in whole pounds in words and figures which must be greater than or equal to fifty thousand pounds.
Submission of sealed bids to OFCOM
17
1
The completed bid documentation must be placed in a non-transparent envelope and sealed.
2
The sealed non-transparent envelope containing the bid documentation constitutes a sealed bid.
3
Sealed bids must be delivered to OFCOM at Riverside House, 2a Southwark Bridge Road, London SE1 9HA or Landmark House, The Gasworks, Ormeau Road, Belfast BT7 2JD and be placed in the box marked for delivery of sealed bids during the sealed bid delivery period.
4
Only a bidder may submit a sealed bid to OFCOM.
5
A bidder may only submit one sealed bid.
Bid deposit
18
1
In addition to the initial deposit paid at the time of application, a bidder must, on the day specified for delivery of sealed bids under regulation 14, pay into OFCOM’s bank account by a same day electronic transfer, with accompanying information which identifies the bidder, a further sum in pounds as a deposit.
2
The further sum to be paid under paragraph (1) shall —
a
where the initial deposit has not been forfeited in accordance with regulation 26, be a sum representing the difference between —
i
the bidder’s initial deposit; and
ii
the sum which that bidder has specified on the bidding document; or
b
where the initial deposit has been forfeited in accordance with regulation 26, the sum which that bidder has specified on the bidding document.
3
The total amount on deposit after payment of the further sum constitutes the bid deposit.
Opening of sealed bids
19
OFCOM shall only open sealed bids which were submitted to OFCOM in accordance with regulation 17(1) and (3) and shall reject sealed bids which were not so submitted.
Incomplete or defective completion of bid documents
20
1
Where, due to the manner of completion, bid documentation is incomplete or defective but OFCOM can identify the bidder and ascertain the bidder’s intention in relation to the bid, OFCOM shall ask the bidder to confirm in a notice to OFCOM by a specified time that OFCOM have correctly identified the bidder and ascertained its intention in relation to the bid.
2
Where the bidder confirms in a notice given to OFCOM by the time required which is signed by at least two authorised persons of that bidder that OFCOM have correctly identified the bidder and ascertained the bidder’s intention, the sealed bid in its entirety shall be accepted by OFCOM on that basis.
3
Where the bidder does not confirm in a notice given to OFCOM by the time required which is signed by at least two authorised persons of that bidder that OFCOM have correctly identified the bidder and ascertained the bidder’s intention, the sealed bid in its entirety shall be rejected by OFCOM.
Rejection of opened sealed bids from the award process
21
1
OFCOM shall also reject and exclude from the award process the entirety of an opened sealed bid where —
a
in any case where regulation 20(1) does not apply, the bidder has not completed the bid documentation in accordance with the requirements of these Regulations;
b
the sealed bid was submitted by a person other than a bidder;
c
the bidder has submitted more than one sealed bid; or
d
the entirety of the bid deposit has not been paid into OFCOM’s bank account in accordance with regulation 18.
2
OFCOM shall notify any bidder whose sealed bid has been rejected and shall give reasons for the rejection.
3
OFCOM shall also notify any bidder to whom a notice was given under regulation 14(1) but in respect of whom a sealed bid was not opened.
Valid bids
22
1
Only bids specified on a bidding document in accordance with regulation 16 and contained in a sealed bid which has not been rejected by OFCOM (“valid bids”) shall be taken into consideration for the purpose of determining the winning bid.
2
Any bidder to whom a notice was given under regulation 14(1) who does not submit a valid bid shall be excluded from the award process and shall not receive a refund of its initial deposit, or its bid deposit where a bid deposit has been paid, which shall (where not already forfeited under regulation 26) be forfeited.
Winning bid and determination of licence fee
23
1
The winning bid shall be the highest valid bid.
2
In the event that there is more than one bid of equal highest value, OFCOM shall employ a method of random selection amongst those bids to determine which amongst them shall be the winning bid.
3
The licence fee shall be the sum equal to the amount the highest valid bid that was not the winning bid except where there are no valid bids other than the winning bid, in which case the licence fee shall be fifty thousand pounds.
Grant of licence and payment of refund to winning bidder
24
1
After determining the winning bid, the identity of the winning bidder and the licence fee in accordance with regulation 23, OFCOM shall —
a
grant the winning bidder the licence; and
b
refund to the winning bidder the difference between its bid deposit and the licence fee.
Completion of the award process
25
After the grant of the licence, OFCOM shall complete the award process by —
a
publishing the details of all valid bids, the identity of all bidders and the person to which the licence was granted, and the licence fee paid; and
b
refunding to applicants who were not qualified or who withdrew in accordance with regulation 9 and to unsuccessful bidders the initial deposits or bid deposits, where such deposits have not been forfeited under regulation 22(2) or 26, but not any interest which has accrued on the deposits.
PART 6 ACTIVITY RULES
Forfeit of deposit and exclusion from award process
26
If, in relation to an applicant who is qualified to bid or a bidder, OFCOM are satisfied that any of the events set out in regulation 27 are occurring (or have occurred) and that the occurrence would materially affect the outcome of the award process —
a
the initial deposit, or the bid deposit where a bid deposit has been paid, shall be forfeited by, and not refunded to, the applicant or bidder concerned; and
b
that applicant or bidder may also be excluded by OFCOM from the award process by OFCOM giving that applicant or bidder notice in writing.
Events
27
The events referred to in regulation 26, in relation to an applicant who is qualified to bid or bidder, are —
a
the submission to OFCOM of any information in connection with the award process which is false or misleading;
b
any member of that applicant’s or bidder’s bidder group is colluding or attempting to collude with another person to distort the outcome of the award process;
c
any member of that applicant’s or bidder’s bidder group is acting in a way which is likely to distort the outcome of the award process;
d
any member of that applicant’s or bidder’s bidder group, or any person to whom confidential information has been disclosed, is disclosing, or attempting to disclose, or inciting another person to disclose, any confidential information, whether directly or indirectly, to any person except where the disclosure is —
i
to a member of that applicant’s or bidder’s bidder group;
ii
to OFCOM;
iii
for the purpose of raising finance for a bid and is to a provider of finance; or
iv
for the purpose of enabling the recipient to decide whether to participate as a member of the applicant’s or bidder’s bidder group;
e
any member of that applicant’s or bidder’s bidder group is obtaining or attempting to obtain confidential information relating to another applicant or bidder;
f
any member of that applicant’s or bidder’s bidder group is receiving or is attempting to receive services in relation to the award process from any person who has provided or is providing services to OFCOM in relation to the award process;
g
any person who is a member or a director or employee of a member of that applicant’s or bidder’s bidder group and also a director or employee of a member of another bidder group is —
i
taking part in the preparation of both bidder groups for participation in the award process; or
ii
receiving confidential information relating to both bidder groups;
h
a member of that applicant’s or bidder’s bidder group is or becomes a member of another applicant’s or bidder’s bidder group;
i
a change is occurring in the membership of that applicant’s or bidder’s bidder group from that notified to OFCOM in its application except as a result of —
i
a person ceasing to be a member of that bidder group;
ii
a person joining that bidder group under the procedure in regulation 6(3);
iii
a person becoming an associate through merger or acquisition activity provided that such activity is not for a purpose related to the award process.
PART 7 MISCELLANEOUS
General power of exclusion
28
OFCOM may, at any time, notify any applicant or bidder of its exclusion from the award process if, in their opinion, the grant of a licence to that applicant or bidder would be prejudicial to the interests of national security or the applicant or bidder is not a fit and proper person to hold a licence.
Notification to OFCOM
29
If, in accordance with any provision of these Regulations, an applicant or bidder is required, or wishes, to notify OFCOM of any fact or circumstance, it must do so by notice in writing which is marked for the attention of the OFCOM personnel which are specified by OFCOM for that purpose on their internet website and must deliver that notice to OFCOM —
a
by personal delivery to Riverside House, 2a Southwark Bridge Road, London, SE1A 9HA;
b
by fax to a number dedicated to the award process which is published by OFCOM on their internet website; or
c
by electronic mail to an electronic mail address dedicated to the award process which is published by OFCOM on their internet website.
Changes to timing or location
30
1
Paragraph (2) applies where OFCOM determine that it is impracticable for any reason —
a
for any document which is to be delivered to OFCOM’s premises under these Regulations to be delivered at the place or within the times specified under these Regulations; or
b
for any action which is required to be undertaken in accordance with these Regulations to be completed within the times specified.
2
Where this paragraph applies, OFCOM shall take all reasonable steps to notify applicants and bidders that —
i
delivery must be made on a different day or within different times on that day or at a different place;
ii
the action must be completed on a different day or within different times.
Refunds
31
OFCOM may, in such cases as they think fit, refund, in whole or in part, sums which have been paid to them in accordance with any provision of these Regulations or the licences.
Ed Richards
Chief Executive of the Office of Communications
For and by the authority of the Office of Communications
14th February 2007


text:
Citation and commencement
1
These Regulations may be cited as the Tax Avoidance Schemes (Penalty) Regulations 2007 and shall come into force 21 days after they are made.
Interpretation
2
In these Regulations —
“ FA 2004 ” means the Finance Act 2004; and
“ TMA 1970 ” means the Taxes Management Act 1970.
Increased penalty following the making of an order under section 306A of FA 2004
3
Where a penalty is imposed under section 98C(1) of TMA 1970 following the making of an order under section 306A of FA 2004 , the amount specified in section 98C(1)(b) of TMA 1970 (daily penalty) is increased to £5,000.
Increased penalty following the making of an order under section 314A of FA 2004
4
Where a penalty is imposed under section 98C(1) of TMA 1970 following the making of an order under section 314A of FA 2004 , the amount specified in section 98C(1)(b) of TMA 1970 is increased to £5,000.
Alan Campbell
Claire Ward
Two of the Lords Commissioners of Her Majesty’s Treasury
30th October 2007


text:
Citation and commencement
1
This Order may be cited as the Bus Lane Contraventions (Approved Local Authorities) (England) (Amendment) (No. 8) Order 2007 and shall come into force on 14th January 2008.
Specification of the Royal Borough of Windsor and Maidenhead as an approved local authority
2
The Royal Borough of Windsor and Maidenhead is specified as an approved local authority for the purposes of section 144 of the Transport Act 2000 (civil penalties for bus lane contraventions) .
Amendment to the Bus Lane Contraventions (Approved Local Authorities) (England) Order 2005
3
1
The Schedule to the Bus Lane Contraventions (Approved Local Authorities) (England) Order 2005 shall be amended as set out in paragraph (2).
2
After the row in the table relating to Rotherham Metropolitan Borough Council, insert the following row —
The Royal Borough of Windsor and Maidenhead S.I. 2007/3553
Signed by authority of the Secretary of State
Tom Harris
18th December 2007
Parliamentary Under-Secretary of State
Department for Transport


text:
1
This Order may be cited as the Regulation of Investigatory Powers (Investigation of Protected Electronic Information: Code of Practice) Order 2007 and shall come into force on 1st October 2007.
2
The code of practice entitled “Investigation of Protected Electronic Information”, laid before each House of Parliament in draft on 7th June 2007, relating to the investigation of protected electronic information under Part 3 of the Regulation of Investigatory Powers Act 2000, shall come into force on 1st October 2007.
Tony McNulty
Minister of State
Home Office
26th July 2007


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Sale and Repurchase of Securities (Amendment of Instruments) Order 2007, shall come into force on 1st October 2007, and shall have effect in relation to arrangements that come into force on or after that day.
2
Paragraph 14(6) of Schedule 13 to the Finance Act 2007 applies for the purpose of determining the times at which an arrangement is in force.
Amendment of the Manufactured Overseas Dividends (French Indemnity Payments) Regulations 1996 ( S.I. 1996/1826 )
2
1
The Manufactured Overseas Dividends (French Indemnity Payments) Regulations 1996 are amended as follows.
2
In regulation 2 (interpretation) for paragraph (3) substitute —
3
For the purposes of the Income Tax Acts references in these Regulations to “the sale and repurchase of French equities” include an arrangement which —
a
involves the sale of French equities and the subsequent purchase of French equities, and
b
is a repo.
4
In paragraph (3) “repo” shall be construed in accordance with section 569 of the Income Tax Act 2007 (read, if appropriate, with the modifications made by the Sale and Repurchase of Securities (Modification of Enactments) Regulations 2007) .
5
For the purposes of the Corporation Tax Acts references in these Regulations to “the sale and repurchase of French equities” include an arrangement which —
a
involves the sale of French equities and the subsequent purchase of French equities, and
b
is a debtor repo, a debtor quasi-repo, a creditor repo or a creditor quasi-repo.
6
In paragraph (5) “debtor repo”, “debtor quasi-repo”, “creditor repo” and “creditor quasi-repo” shall be construed in accordance with Schedule 13 to the Finance Act 2007 (read, if appropriate, with the modifications made by the Sale and Repurchase of Securities (Modification of Schedule 13 to the Finance Act 2007) Regulations 2007 ).
.
Amendment of the European Single Currency (Taxes) Regulations 1998 ( S.I. 1998/3177 )
3
1
The European Single Currency (Taxes) Regulations 1998 are amended as follows.
2
In regulation 14 (replacement of securities in a euroconversion) after paragraph (3) insert —
4
The new securities which replace the old securities shall be regarded as similar securities for the purposes of paragraphs 2 and 7 of Schedule 13 to the Finance Act 2007.
5
In paragraph (4) the reference to similar securities shall be construed in accordance with paragraph 14(4) of Schedule 13 to the Finance Act 2007.
.
3
Regulation 19 (euroconversion – loan relationships consequences) is revoked.
Amendment of the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 ( S.I. 2006/1543 )
4
1
The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 are amended as follows.
2
In regulation 9(2) (description 4: off market terms: financial products), after sub-paragraph (c) insert —
ca
an arrangement which is a debtor repo, a debtor quasi-repo, a creditor repo or a creditor quasi-repo (within the meanings given by Schedule 13 to the Finance Act 2007);
.
Revocation of the Sale and Repurchase of Securities (Modification of Enactments) Regulations 1995 ( S.I. 1995/3220 )
5
The Sale and Repurchase of Securities (Modification of Enactments) Regulations 1995 are revoked.
Steve McCabe
Claire Ward
Two of the Lords Commissioners of Her Majesty’s Treasury
30th August 2007


text:
Citation and commencement
1
1
This Order may be cited as the District of North Wiltshire (Electoral Changes) Order 2007.
2
This Order comes into force —
a
for the purpose of proceedings preliminary or relating to any election to be held on the ordinary day of election of councillors in 2007, on the day after that on which it is made;
b
for all other purposes, on the ordinary day of election of councillors in 2007.
Interpretation
2
In this Order —
“district” means the district of North Wiltshire;
“existing”, in relation to a ward, means the ward as it exists on the date this Order is made;
“map” means the map marked “Map referred to in the District of North Wiltshire (Electoral Changes) Order 2007”, of which prints are available for inspection at the principal office of the Electoral Commission: and any reference to a numbered sheet is a reference to the sheet of the map which bears that number;
“ordinary day of election of councillors” has the meaning given by section 37 of the Representation of the People Act 1983 ; and
“registration officer” means an officer appointed for the purpose of, and in accordance with, section 8 of the Representation of the People Act 1983.
Wards of the district of North Wiltshire
3
1
The existing wards of the district shall be abolished.
2
The district shall be divided into thirty-five wards which shall be named as set out in column (1) of the Schedule.
3
Each ward shall comprise the area described in column (2) of the Schedule by reference to parishes and parish wards.
4
The number of councillors to be elected for each ward shall be the number specified in respect of the ward in column (3) of the Schedule.
5
Where a boundary is shown on the map as running along a road, railway line, footway, watercourse or similar geographical feature, it shall be treated as running along the centre line of the feature.
Wards of the parish of Calne
4
1
The existing wards of the parish of Calne shall be abolished.
2
The parish shall be divided into six wards which shall be named Abberd, Chilvester, Lickhill, Marden, Priestley and Quemerford.
3
Each ward shall comprise the area designated on sheet 4 by reference to the name of the ward and demarcated by orange lines.
4
The number of councillors to be elected for each of Lickhill and Marden wards shall be four, for each of Abberd, Priestley and Quemerford wards shall be three and for Chilvester ward shall be two.
Wards of the parish of Chippenham
5
1
The existing wards of the parish of Chippenham shall be abolished.
2
The parish shall be divided into nine wards which shall be named Allington, Avon, Hill Rise, London Road, Monkton Park, Park, Pewsham, Redland and Westcroft/Queens.
3
Each ward shall comprise the area designated on sheets 2 and 3 by reference to the name of the ward and demarcated by orange lines.
4
The number of councillors to be elected for each of Avon, Park, Pewsham, Redland wards shall be three and for each of Allington, Hill Rise, London Road, Monkton Park and Westcroft/Queens wards shall be two.
Wards of the parish of Chippenham Without
6
1
The existing wards of the parish of Chippenham Without shall be abolished.
2
The parish shall be divided into three wards which shall be named Cepen Park Central, Cepen Park South and Chippenham Without.
3
Each ward shall comprise the area designated on sheet 2 by reference to the name of the ward and demarcated by orange lines.
4
The number of councillors to be elected for Chippenham Without ward shall be five and for each of Cepen Park Central and Cepen Park South wards shall be one.
Wards of the parish of Corsham
7
1
The existing wards of the parish of Corsham shall be abolished.
2
The parish shall be divided into five wards which shall be named Corsham, Gastard, Neston, Pickwick and Rudloe.
3
Each ward shall comprise the area designated on sheets 2 and 3 by reference to the name of the ward and demarcated by orange lines.
4
The number of councillors to be elected for each of Corsham and Pickwick wards shall be seven, for Neston ward shall be three, for Gastard ward shall be two and for Rudloe ward shall be one.
Wards of the parish of Wootton Bassett
8
1
The existing wards of the parish of Wootton Bassett shall be abolished.
2
The parish shall be divided into two wards which shall be named Wootton Bassett North and Wootton Bassett South.
3
Each ward shall comprise the area designated on sheet 1 by reference to the name of the ward and demarcated by orange lines.
4
The number of councillors to be elected for each ward shall be eight.
Map
9
North Wiltshire District Council shall make a print of the map available for inspection at its offices by any member of the public at any reasonable time.
Electoral register
10
The registration officer for the district shall make such rearrangement of, or adaptation of, the register of local government electors as may be necessary for the purposes of, and in consequence of, this Order.
Sealed with the seal of the Electoral Commission on the 25th day of January 2007
Sam Younger
Chairman of the Commission
25th January 2007
Peter Wardle
Chief Executive to the Commission
25th January 2007


text:
PART 1 General provisions
Title, application, commencement and cessation
1
1
These Regulations —
a
may be cited as the Export and Movement Restrictions (Foot-and-Mouth Disease) Regulations 2007;
b
apply in England;
c
come into force at 6.30 p.m. on 19th November 2007; and
d
subject to paragraph (2), cease to have effect on 31st December 2007.
2
Regulations 5 to 9 and 11 to 14 cease to have effect on 15th December 2007.
Interpretation
2
In these Regulations —
“approved” means approved for the purposes of these Regulations in accordance with regulation 17;
“the Decision” means Commission Decision 2007/554/ EC concerning certain protection measures against foot-and-mouth disease in the United Kingdom ;
“export” includes consigning for export;
“inspector” means a person appointed as an inspector or a veterinary inspector for the purposes of the Animal Health Act 1981 or the Animals and Animal Products (Import and Export) (England) Regulations 2006 , or a person authorised by the Secretary of State, local authority or Food Standards Agency to be an authorised officer or official veterinary surgeon for the purposes of the Products of Animal Origin (Third Country Imports) (England) Regulations 2006 or the Products of Animal Origin (Import and Export) Regulations 1996 ;
“ HACCP ” means Hazard Analysis at Critical Control Points, which is a system in which the critical points of the manufacturing process have been identified, assessments have been made of the potential risks at those points, and necessary steps have been taken to minimise those risks;
“local authority” means —
where there is, within the meaning of the Local Government Changes for England Regulations 1994 , a unitary authority for that local government area, that authority;
where there is not a unitary authority —
where there is a port health authority, that authority;
in a metropolitan district, the council of that district;
in a non-metropolitan county, the county or district council;
in each London borough (except in relation to imported animals) the council of that borough; or
in the City of London, and for all London boroughs in relation to imported animals, the Common Council;
“official veterinarian” means a veterinarian who is qualified in accordance with Regulation (EC) No. 854/2004 of the European Parliament and of the Council laying down specific rules for the organisation of official controls on products of animal origin intended for human consumption to act in such a capacity and is appointed by the Food Standards Agency;
“premises” includes any land, building or other place;
“slaughter”, in relation to an animal, means causing the death of the animal by bleeding; and
“veterinary inspector” means a veterinary inspector appointed by the Secretary of State for the purposes of the Animal Health Act 1981.
PART 2 Import and export restrictions
Movement of live animals
3
1
No person may move any live animal of the bovine, ovine, caprine or porcine species or any other biungulate from the areas specified in Schedule 1 to the areas specified in Schedule 2 or vice versa.
2
The prohibition in paragraph (1) does not apply to live animals from the areas specified in Schedule 2 that are moved to premises in the areas specified in Schedule 1 providing that the animals are moved under a licence issued in accordance with regulation 18 .
3
The prohibition in paragraph (1) does not apply to live animals from the areas specified in Schedule 1 that are moved to areas in Schedule 2, providing that the animals —
a
are moved under a licence issued in accordance with regulation 18 ; and
b
the animals show no clinical signs of foot-and-mouth disease immediately prior to loading.
4
The prohibition in paragraph (1) does not apply to the direct transit on main roads or railway lines of live animals through the areas specified in Schedule 1 or Schedule 2 without stops, other than stops required by traffic conditions, under a licence issued in accordance with regulation 18 .
Export of live animals
4
1
No person may export any live animal of the bovine, ovine, caprine or porcine species or any other biungulate from Great Britain.
2
By way of derogation from paragraph (1), a person may export animals originating outside Great Britain if —
a
the animals were moved in direct transit on main roads or railway lines through any area in Schedule 1 or 2 without stops, other than those required by traffic conditions; and
b
the requirements in paragraph (3)(a) and (b) are complied with.
3
No person may export any biungulate to another member State from England without the prior authorisation of the Secretary of State unless —
a
at least three days before export the Secretary of State has notified that member State; and
b
in the case of —
i
bovine, ovine, caprine or porcine animals, the health certificate accompanying the animals bears the following words —
Animals conforming to Commission Decision 2007/554/EC of 9 August 2007 concerning certain protection measures against foot-and-mouth disease in the United Kingdom.
;
ii
other biungulates, the health certificate accompanying the animals bears the following words —
Live biungulates conforming to Commission Decision 2007/554/EC of 9 August 2007 concerning certain protection measures against foot-and-mouth disease in the United Kingdom.
.
Export of fresh meat, minced meat, mechanically separated meat and meat preparations
5
1
No person may export meat from animals of the bovine, ovine, caprine or porcine species or other biungulates coming from, or obtained from animals originating in, an area specified in Schedule 1.
2
In this regulation, “meat” includes fresh meat, minced meat, mechanically separated meat and meat preparations as defined in points 1.10, 1.13, 1.14 or 1.15 of Annex 1 to Regulation (EC) No 853/2004 of the European Parliament and of the Council laying down specific hygiene rules for food of animal origin .
3
The prohibition in paragraph (1) does not apply in relation to —
a
meat obtained before 15th July 2007;
b
meat derived from animals reared for at least the 90 days prior to slaughter (or since birth, if less than 90 days of age) and slaughtered outside Great Britain, or in the case of meat obtained from wild game of a species susceptible to foot-and-mouth disease, killed outside Great Britain;
c
meat from domestic ungulates of a species susceptible to foot-and-mouth disease that complies with the conditions in Schedule 4, and is derived from animals that —
i
were kept on premises situated within the areas specified in the relevant columns of Schedule 3 where there has been no outbreak of foot-and-mouth disease for at least the 90 days prior to slaughter (or since birth, if less than 90 days of age);
ii
during the 21 days prior to transport to the approved slaughterhouse, remained under the supervision of the Secretary of State on a premises complying with Schedule 5;
iii
were transported to the approved slaughterhouse under the control of the Secretary of State in a means of transport that was cleansed and disinfected before loading at the premises described in sub-paragraph (c)(ii); and
iv
were slaughtered less than 24 hours after arrival at the approved slaughterhouse separately from animals the meat of which is not eligible for export;
d
meat from farmed game of a species susceptible to foot-and-mouth disease that complies with the conditions in Schedule 4, and is derived from animals —
i
that were kept on premises situated within the areas specified in the relevant columns of Schedule 3 where there has been no outbreak of foot-and-mouth disease for at least the 90 days prior to slaughter (or since birth, if less than 90 days of age);
ii
that, during the 21 days prior to on-farm slaughtering, remained under the supervision of the Secretary of State on an approved premises complying with Schedule 5; and
iii
any carcase of which was transported to the approved slaughterhouse under the control of the Secretary of State in a means of transport that was cleansed and disinfected before loading at the premises described in sub-paragraph (d)(ii);
e
fresh meat obtained from bovine, ovine, caprine or porcine species or any other biungulates reared outside the areas specified in Schedule 1 and transported, under a licence issued pursuant to regulation 18 , directly and under the control of the Secretary of State to an approved slaughterhouse provided that —
i
the slaughterhouse is situated in an area specified in Schedule 1;
ii
the animals are slaughtered immediately, and in any event, within 24 hours of arrival at the slaughterhouse;
iii
the slaughterhouse is operated under strict veterinary control; and
iv
the fresh meat is clearly identified, and transported and stored separately from meat which is not eligible for export; or
f
fresh meat obtained from an approved cutting plant situated in any area specified in Schedule 1 if —
i
only fresh meat described in sub-paragraphs (a) to (e) is processed in the cutting plant in any one day;
ii
cleansing and disinfection has been carried out after processing any meat not described in sub-paragraphs (a) to (e);
iii
the cutting plant is operated under strict veterinary control; and
iv
the fresh meat is clearly identified, and has been transported and stored separately from meat that is not eligible for export.
4
Any person consigning an animal to a slaughterhouse to produce meat intended for export in accordance with sub-paragraph (c) or (d) of paragraph (3) must provide a written declaration that it complies with each of the conditions contained in that sub-paragraph and ensure that such declaration accompanies the animal consigned.
5
Meat specified in paragraph (3) intended for export must bear a health mark in accordance with Chapter III of Section I of Annex I to Regulation (EC) No 854/2004 of the European Parliament and of the Council laying down specific rules for the organisation of official controls on products of animal origin intended for human consumption .
6
Meat exported to another member State from England must be accompanied by an official certificate which bears the following words —
Meat conforming to Commission Decision 2007/554/EC of 9 August 2007 concerning certain protection measures against foot-and-mouth disease in the United Kingdom.
.
Marking meat not eligible for export
6
Meat not eligible for export to another member State must be marked in accordance with the second subparagraph of Article 4(1) of Council Directive 2002/99/EC laying down the animal health rules governing the production, processing, distribution and introduction of products of animal origin for human consumption , or in accordance with Commission Decision 2001/304/EC on the marking and use of certain animal products .
Export of meat products
7
1
No person may export meat products, including treated stomachs, bladders and intestines, of animals of the bovine, ovine, caprine or porcine species or other biungulates coming from, or prepared using meat obtained from such animals originating in, the areas specified in Schedule 1.
2
The prohibition in paragraph (1) does not apply to meat products that have been transported and stored since the date of production separately from other meat products that are not eligible for export, provided that the meat products —
a
are clearly identified;
b
bear the health mark in accordance with Chapter III of Section I of Annex I to Regulation (EC) No 854/2004 ; and
c
are made from meat —
i
described in regulation 5(3) ; or
ii
that has undergone at least one of the relevant treatments laid down for foot-and-mouth disease in Part 1 of Annex III to Directive 2002/99/EC .
3
Meat products exported to another member State from England must be accompanied by an official certificate which bears the following words —
Meat products (including treated stomachs, bladders and intestines) conforming to Commission Decision 2007/554/EC of 9 August 2007 concerning certain protection measures against foot-and-mouth disease in the United Kingdom.
.
4
Paragraph (3) does not apply to meat products that comply with paragraph (2) and have been processed in an establishment operating HACCP and an auditable standard operating procedure that ensures that standards for treatment are met and recorded, if compliance with paragraph (2)(c)(ii) is stated in the commercial document accompanying the consignment, endorsed in accordance with regulation 14 .
5
Paragraph (3) does not apply to meat products heat treated in accordance with paragraph (2)(c)(ii) stored in hermetically sealed containers so as to ensure that they are shelf stable, if the heat treatment applied is stated in the commercial document accompanying the consignment.
Export of milk
8
1
No person may export milk produced or prepared in the areas specified in Schedule 1.
2
The prohibition in paragraph (1) does not apply to milk produced from animals kept in the areas specified in Schedule 1 that has been subjected to at least a treatment in accordance with —
a
Part A of Annex IX to Council Directive 2003/85/EC on Community measures for the control of foot-and-mouth disease , if the milk is intended for human consumption; or
b
Part B of Annex IX to Directive 2003/85/EC , if the milk is not intended for human consumption.
3
The prohibition in paragraph (1) does not apply to milk prepared in an approved establishment situated in an area specified in Schedule 1 under the following conditions —
a
all milk used in the establishment has either —
i
been treated in accordance with paragraph (2); or
ii
has been obtained from animals reared and milked outside the areas specified in Schedule 1;
b
the establishment must be operated under strict veterinary control;
c
the milk is clearly identified and transported and stored separately from milk and dairy products not eligible for export; and
d
transport of raw milk from premises situated outside the areas specified in Schedule 1 to the establishments in the areas specified in Schedule 1 is carried out in vehicles that were cleansed and disinfected prior to operation and had no subsequent contact with premises in the areas specified in Schedule 1 keeping animals of species susceptible to foot-and-mouth disease.
4
Milk exported to another member State from England must be accompanied by an official certificate which bears the following words —
Milk conforming to Commission Decision 2007/554/EC of 9 August 2007 concerning certain protection measures against foot-and-mouth disease in the United Kingdom.
.
5
Paragraph (4) does not apply to milk that complies with the requirements of paragraph (2)(a) or (b) if such compliance is stated in the commercial document accompanying the consignment, endorsed in accordance with regulation 14, and has been processed in an establishment operating HACCP and an auditable standard operating procedure which ensures that standards for treatment are met and recorded.
6
Paragraph (4) does not apply to milk that conforms with the requirements of paragraph (2)(a) or (b) and that has been heat treated in hermetically sealed containers so as to ensure that it is shelf stable provided that the commercial document accompanying the consignment states the heat treatment applied.
Export of dairy products
9
1
No person may export dairy products produced or prepared in the areas specified in Schedule 1.
2
The prohibition in paragraph (1) does not apply to dairy products —
a
produced before 15th July 2007;
b
prepared from milk complying with the provisions in regulation 8(2) or (3); or
c
for export to a third country where import conditions permit such products to be subject to treatment other than laid down in regulation 8(2) which ensures the inactivation of the foot-and-mouth disease virus.
3
The prohibition in paragraph (1) does not apply to dairy products intended for human consumption —
a
that are finished products, the ingredients of which comply with the respective animal health conditions laid down in these Regulations;
b
produced from milk of a controlled pH less than 7.0 and subject to a heat treatment at a temperature of at least 72°C for at least 15 seconds; or
c
produced from raw milk of bovine, ovine or caprine animals (that have been resident for at least 30 days on a premises situated in Great Britain, and within the centre of a circle of at least 10 km radius where no outbreak of foot-and-mouth disease has occurred during the 30 days prior to the date of production of the raw milk) and which has been subject to a maturation or ripening process of at least 90 days during with the pH is lowered below 6.0 throughout the substance, and the rind of which has been treated with 0.2% citric acid immediately prior to wrapping or packaging.
4
The prohibition in paragraph (1) does not apply to —
a
dairy products prepared in an approved establishment situated in the areas specified in Schedule 1 if —
i
all milk used in the establishment either conforms to the conditions of regulation 8(2) or is obtained from animals outside the areas specified in Schedule 1;
ii
all dairy products used in the final product either conform to the conditions of paragraph (2)(a) or (b) or (3) of this regulation or are made from milk obtained from animals outside the areas specified in Schedule 1;
iii
the establishment is operated under strict veterinary control; and
iv
the dairy products are clearly identified and transported and stored separately from milk and dairy products that are not eligible for export; or
b
dairy products prepared outside the areas specified in Schedule 1 using milk obtained before 15th July 2007 from Great Britain provided that the milk products are clearly identified and transported and stored separately from dairy products that are not eligible for export.
5
Dairy products exported to another member State from England must be accompanied by an official certificate which bears the following words —
Dairy products conforming to Commission Decision 2007/554/EC of 9 August 2007 concerning certain protection measures against foot-and-mouth disease in the United Kingdom.
.
6
Paragraph (5) does not apply to milk products that comply with the requirements of paragraph (2)(a) or (b), (3) or (4) if such compliance is stated in the commercial document accompanying the consignment, endorsed in accordance with regulation 14, and the dairy products have been processed in an establishment operating HACCP and an auditable standard operating procedure which ensures that standards for treatment are met and recorded.
7
Paragraph (5) does not apply to dairy products that conform to the requirements of paragraph (2)(a) or (b), (3) or (4), which have been treated in hermetically sealed containers so as to ensure that they are shelf stable if the heat treatment applied is stated in the commercial document accompanying the consignment.
Export of semen, ova and embryos
10
1
No person may export semen, ova or embryos of animals of the bovine, ovine, caprine or porcine species or other biungulates produced in or brought into Great Britain.
2
The prohibition in paragraph (1) does not apply in relation to —
a
semen, ova or embryos produced before 15th July 2007;
b
frozen bovine semen imported into the United Kingdom in accordance with the conditions laid down in Council Directive 88/407/ EEC laying down the animal health requirements applicable to intra-Community trade in and imports of deep-frozen semen of domestic animals of the bovine species , which since introduction into the United Kingdom have been stored and transported separately from semen, ova or embryos not eligible for export;
c
bovine embryos imported into the United Kingdom in accordance with the conditions laid down in Council Directive 89/556/EEC on animal health conditions governing intra-Community trade in and importation from third countries of embryos of domestic animals of the bovine species , which since introduction into the United Kingdom have been stored and transported separately from semen, ova or embryos not eligible for export;
d
porcine semen imported into the United Kingdom in accordance with the conditions laid down in Council Directive 90/429/EEC laying down the animal health requirements applicable to intra-Community trade in and imports of semen of domestic animals of the porcine species , which since introduction into the United Kingdom have been stored and transported separately from semen, ova or embryos not eligible for export;
e
frozen ovine or caprine semen or frozen ovine or caprine embryos imported into the United Kingdom in accordance with the conditions laid down in Council Directive 92/65/EEC laying down the animal health requirements governing trade in and imports into the Community of animals, semen, ova and embryos not subject to animal health requirements laid down in specific Community rules , which since introduction into the United Kingdom have been stored and transported separately from semen, ova or embryos not eligible for export; or
f
frozen semen or embryos that —
i
are from bovine, ovine, caprine or porcine animals kept for at least 90 days prior to the date of collection on premises within the areas specified in Schedule 2 or moved into the areas listed in Schedule 2 from areas outside Schedule 1 during the 90 days prior to the date of collection;
ii
have been collected from donor animals kept in centres or on premises which comply with Part I of Schedule 6; and
iii
have been stored in accordance with Part II of Schedule 6 for a minimum period of 30 days following collection during which the centre or premises where the semen or embryos were collected must have had no case of foot-and-mouth disease.
3
The health certificate accompanying frozen bovine semen exported to another member State from England must bear the following words —
Frozen bovine semen conforming to Commission Decision 2007/554/EC of 9 August 2007 on certain protection measures against foot-and-mouth disease in the United Kingdom.
.
4
The health certificate accompanying bovine embryos exported to another member State from England must bear the following words —
Bovine embryos conforming to Commission Decision 2007/554/EC of 9 August 2007 on certain protection measures against foot-and-mouth disease in the United Kingdom.
.
5
The health certificate accompanying ovine or caprine semen exported to another member State from England must bear the following words —
Frozen ovine/caprine semen conforming to Commission Decision 2007/554/EC of 9 August 2007 concerning certain protection measures against foot-and-mouth disease in the United Kingdom.
.
6
The health certificate accompanying ovine or caprine embryos exported to another member State from England must bear the following words —
Frozen ovine/caprine embryos conforming to Commission Decision 2007/554/EC of 9 August 2007 concerning certain protection measures against foot-and-mouth disease in the United Kingdom.
.
7
The health certificate accompanying porcine semen exported to another member State from England must bear the following words —
Frozen porcine semen conforming to Commission Decision 2007/554/EC of 9 August 2007 on certain protection measures against foot-and-mouth disease in the United Kingdom.
.
Export of hides and skins
11
1
No person may export hides or skins of animals of the bovine, ovine, caprine or porcine species or other biungulates produced in or brought into the areas specified in Schedule 1.
2
The prohibition in paragraph (1) does not apply in relation to hides or skins that —
a
were produced in the United Kingdom before 15th July 2007;
b
comply with the requirements of paragraph 2(c) or (d) of Part A of Chapter VI of Annex VIII to Regulation (EC) No 1774/2002 of the European Parliament and of the Council laying down health rules concerning animal by-products not intended for human consumption ;
c
were produced outside the areas specified in Schedule 1 in accordance with the conditions laid down in Regulation (EC) No 1774/2002 and since introduction into the areas specified in Schedule 1 have been stored and transported separately from hides or skins not eligible for export; or
d
were produced from animals slaughtered in a slaughterhouse, or in the case of farmed game, slaughtered on premises, or in the case of wild game, killed, for the production of meat in accordance with regulation 5(3),
provided that treated hides or skins are separated from untreated hides and skins.
3
Hides or skins exported to another member State from England must be accompanied by an official certificate which bears the following words: —
Hides and skins conforming to Commission Decision 2007/554/EC of 9 August 2007 on certain protection measures against foot-and-mouth disease in the United Kingdom.
.
4
Paragraph (3) does not apply to hides or skins which conform to the requirements of either —
a
points (b) to (e) or paragraph 1 of Part A of Chapter VI of Annex VIII to Regulation (EC) No 1774/2002 ; or
b
points (c) or (d) of paragraph 2 of Part A of Chapter VI of Annex VIII to Regulation (EC) No 1774/2002 ,
if compliance with those conditions is stated in the commercial document accompanying the consignment, endorsed (in the case of sub-paragraph (b)) in accordance with regulation 14 .
Export of animal products
12
1
No person may export animal products of the bovine, ovine, caprine or porcine species or other biungulates not otherwise mentioned in these Regulations —
a
produced after 15th July 2007 in the areas specified in Schedule 1; or
b
obtained from animals originating from the areas specified in Schedule 1.
2
No person may export dung or manure from animals of the bovine, ovine, caprine or porcine species or other biungulates from the areas specified in Schedule 1.
3
The prohibition in paragraph (1) does not apply in relation to —
a
animal products that —
i
have been subject to a heat treatment in a hermetically sealed container with a Fo value of 3,00 or more;
ii
have been subject to a heat treatment in which the centre temperature is raised to at least 70 o C;
iii
were produced outside the areas specified in Schedule 1 in accordance with the conditions laid down in Regulation (EC) No 1774/2002 , and which since introduction into the areas specified in Schedule 1 have been stored and transported separately from animal products not eligible for export; or
iv
were produced from animals slaughtered in a slaughterhouse, or in the case of farmed game slaughtered on premises, or in the case of wild game killed, for the production of meat in accordance with regulation 5(3), and comply with the requirements of Part A(1) of Chapter II of Annex VIII to Regulation (EC) No 1774/2002 , and have been stored and transported separately from animal products not eligible for export;
b
blood or blood products —
i
as defined in points 4 and 5 of Annex I to Regulation (EC) No 1774/2002 which have been subjected to at least one of the treatments provided for in paragraph 3(a)(ii) of Part A of Chapter IV of Annex VIII to Regulation (EC) No 1774/2002 , followed by an effectiveness check; or
ii
that have been imported in accordance with Part A of Chapter IV of Annex VIII to Regulation (EC) No 1774/2002 ;
c
lard or rendered fats which have been subjected to the heat treatment prescribed in point 2(d)(iv) of Part B of Chapter IV of Annex VII to Regulation (EC) No. 1774/2002 ;
d
animal casings that comply with the conditions in Part A of Chapter 2 of Annex 1 to Directive 92/118/EC laying down animal health and public requirements governing trade in and imports into the Community of certain products , which have been cleaned, scraped and then either salted, bleached or dried, and where subsequently effective steps were taken to prevent the recontamination of the casings;
e
sheep wool, ruminant hair or pigs’ bristles, any of which has undergone factory washing or has been obtained from tanning;
f
sheep wool, ruminant hair or pigs’ bristles, any of which has been securely enclosed in packaging and is dry;
g
petfood conforming to the requirements of points 2 to 4 of Part B of Chapter II of Annex VIII to Regulation (EC) No 1774/2002 ;
h
composite products which are not subjected to further treatment containing products of animal origin on the understanding that the treatment was not necessary for finished products the ingredients of which comply with the respective animal health conditions laid down in these Regulations;
i
game trophies in accordance with points 1, 3 or 4 of Part A of Chapter VII of Annex VIII to Regulation (EC) No 1774/2002 ;
j
packed animal products intended for use as in-vitro diagnostic or laboratory reagents; or
k
medicinal products as defined in Directive 2001/83/EC of the European Parliament and of the Council of 6 November 2001 on the Community Code relating to medicinal products for human use , non-viable medical devices as defined in Article 1(5)(g) of Council Directive 93/42/EEC of 14 June 1993 concerning medical devices , veterinary medicinal products as defined in Directive 2001/82/EC of the European Parliament and of the Council of 6 November 2001 on the Community Code relating to veterinary medicinal products and investigational medicinal products as defined in Directive 2001/20/EC of the European Parliament and of the Council of 4 April 2001 on the approximation of the laws, regulations and administrative provisions of the Member States relating to the conduct of clinical trials on medicinal products for human use .
4
The animal products referred to in paragraph (3) for export to other member States from England must be accompanied by an official certificate which bears the following words —
Animal products conforming to Commission Decision 2007/554/EC of 9 August 2007 concerning certain protection measures against foot-and-mouth disease in the United Kingdom.
.
5
Paragraph (4) does not apply to products specified in paragraph (3)(a) to (d) or (g) that are accompanied by a commercial document stating that the products comply with the relevant requirements of paragraph 3(a) to (d) or (g) which is endorsed in accordance with regulation 14 .
6
Paragraph (4) does not apply to products specified in paragraph (3)(e) or (f) that are accompanied by a commercial document stating —
a
that the products have undergone factory washing or have been obtained from tanning; or
b
that the products comply with the conditions laid down in points 1 and 4 of Part A of Chapter VIII of Annex VIII to Regulation (EC) No 1774/2002 .
7
Paragraph (4) does not apply to products specified in paragraph (3)(h) which have been produced in an establishment operating HACCP and an auditable standard operating procedure which ensures that pre-processed ingredients comply with the requirements of these Regulations and they have a commercial document endorsed in accordance with regulation 14.
8
Paragraph (4) does not apply to products specified in paragraph (3)(j) or (k) if they are accompanied by a commercial document stating that the products are for use as in-vitro diagnostic or laboratory reagents or medical products or medical devices, provided that the products are clearly labelled “for in-vitro diagnostic use only” or “for laboratory use only” or as “medicinal products” or as “medical devices”.
9
Paragraph (4) does not apply to composite products that fulfil the conditions set out in Article 6(1) of Commission Decision 2007/275/EC concerning lists of animals and products to be subject to controls at border inspection posts if they are accompanied by a commercial document which bears the following words:
These composite products are shelf stable at ambient temperatures or have clearly undergone in their manufacture a complete cooking or heat treatment process throughout their substance so that any raw material is de-natured.
.
Exemptions
13
The prohibitions in regulations 7 , 8 , 9 and 12 do not apply in relation to —
a
products not produced in the United Kingdom and which remain in their original packaging indicating the country of origin of the products; and
b
products that are —
i
produced in an approved establishment in Great Britain from pre-processed products originating outside Great Britain which, since introduction into the United Kingdom have been transported, stored and processed separately from products from Great Britain not eligible for export; and
ii
accompanied by a commercial document or official certificate as required by these Regulations.
Endorsement of commercial documents
14
1
Where reference is made to a commercial document being endorsed in accordance with this regulation, the document must have attached to it an official certificate stating that —
a
the products concerned have been produced —
i
in a production process that has been audited and found to be in compliance with the appropriate requirements in Community animal health legislation and suitable to destroy the foot-and-mouth disease virus; or
ii
from pre-processed materials that have been certified accordingly; and
b
provisions are in place to avoid possible recontamination with the foot-and-mouth disease virus after treatment.
2
The certificate must bear a reference to the Decision, is valid for 30 days, must state the expiry date and is renewable after inspection of the establishment.
3
In the case of products for retail sale to the final consumer, a consolidated consignment of animal products, each of which is eligible for export in accordance with these Regulations, may be exported from an approved establishment accompanied by a commercial document endorsed by the attachment of a copy of an official veterinary certificate that —
a
confirms that the establishment of export has in place a system to ensure that goods can only be exported if they are traceable to documentary evidence of compliance with these Regulations;
b
confirms that this system has been audited and found satisfactory;
c
refers to the Decision;
d
is valid for 30 days;
e
states the expiry date; and
f
is renewable only after the establishment had been audited with satisfactory results.
Duties of slaughterhouses and other establishments
15
1
If foot-and-mouth disease is suspected in:
a
a slaughterhouse;
b
premises on which farmed game are slaughtered; or
c
a game-handling establishment,
which handles meat controlled under these Regulations, the occupier must comply with paragraph (2).
2
The occupier must, under the supervision of the Secretary of State, ensure that:
a
all animals present are slaughtered;
b
all meat and all dead animals are removed and disposed of in accordance with article 25(2) of the Foot-and-Mouth Disease (England) Order 2006 ;
c
the establishment is cleansed and disinfected; and
d
no meat is prepared for consigning outside the areas listed in Schedule 1 for 24 hours following the completion of the cleansing and disinfection required by sub-paragraph (c).
3
If an animal susceptible to foot-and-mouth disease and from premises situated in any area specified in Schedule 1 is slaughtered in any of the establishments referred to in paragraph (1), the occupier must ensure that:
a
all animals present are slaughtered;
b
the establishment is cleansed and disinfected; and
c
no meat is prepared for consigning outside the areas listed in Schedule 1 until the completion of the cleansing and disinfection required by sub-paragraph (b).
Offers to dispatch or export
16
No person may offer to dispatch or export, or accept orders for the dispatch or export of, anything prohibited from being dispatched or exported by these Regulations, whether on the internet or otherwise.
PART 3 Administration and enforcement
Approvals
17
1
The Secretary of State or a local authority may approve establishments, slaughterhouses or cutting plants for the purposes of these Regulations if satisfied that the occupier will comply with the conditions of these Regulations.
2
Any approval must be in writing, may be made subject to conditions and may be amended, suspended or revoked by notice at any time, and in particular may be suspended or revoked if the Secretary of State (or in the case of an approval granted by the local authority, that local authority) is reasonably of the opinion that the provisions of these Regulations or any conditions of approval are not being complied with.
Licences
18
1
A veterinary inspector, or inspector acting under the direction of a veterinary inspector, may —
a
grant a licence; and
b
amend, suspend or revoke a licence in writing at any time.
2
The licence —
a
must be in writing;
b
may be general or specific; and
c
may be made subject to such conditions as the veterinary inspector considers necessary to prevent the spread of foot-and-mouth disease.
3
A person moving any animal under a specific licence granted under these Regulations must —
a
keep the licence or a copy of it with them at all times during the licensed movement;
b
on demand by an inspector or veterinary inspector:
i
produce the licence, or copy;
ii
allow a copy or extract of the licence to be taken; or
iii
provide their name or address.
4
A person moving any animal under a general licence granted under these Regulations must —
a
keep with them at all times during the licensed movement, a consignment note that contains details of —
i
the type, and numbers, of animals being moved;
ii
the date of the movement;
iii
the name of the consignor;
iv
the address of the premises from which the movement started;
v
the name of the consignee; and
vi
the address of the premises of destination; and
b
on demand by an inspector or veterinary inspector —
i
produce the consignment note and allow a copy or extract to be taken; and
ii
provide their name and address.
5
Licences granted in Scotland or Wales for activities that can be licensed in England under these Regulations shall have effect in England as if they were licences granted under these Regulations, but an inspector acting under the direction of the Secretary of State may serve a notice on any person moving any animal under such a licence, directing him to move it to or keep it on premises specified in the notice or move it out of England.
Notices
19
1
A veterinary inspector, or inspector, may serve any notice issued under the Regulations on —
a
the owner or keeper of an animal; or
b
the person in control of an animal, carcase or any part of an animal.
2
The notice must:
a
be in writing and may be amended or revoked, by further notice at any time; and
b
specify how it must be complied with.
Powers of inspectors
20
1
An inspector may, at all reasonable hours enter any place, land, installation, vehicle (including any container, trailer, semi-trailer, caravan or other thing which is designed or adapted to be towed by another vehicle), train, ship, vessel, boat, craft, hovercraft or aircraft.
2
Where an inspector enters any of the places specified in paragraph (1), that inspector must produce a duly authenticated document showing the inspector’s authority, if required to do so.
3
An inspector may by notice, or as a condition of a licence, require the cleansing and disinfection of premises, vehicles, equipment, or any other thing that may spread foot-and-mouth disease.
4
An inspector may —
a
require the detention or isolation in a specified place of any animal by serving a notice requiring such action on the occupier of the premises where it is present, or its keeper; and
b
mark, or cause to be marked, for identification purposes any animal, carcase or thing.
5
A veterinary inspector may inspect, or take samples from, any animal, carcase or thing.
6
An inspector may carry out all checks and examinations necessary for the enforcement of these Regulations, and in particular may —
a
by notice on the person they consider to be appropriate, detain any vehicle, vessel, container or anything which they reasonably suspect to contain animals or products controlled by these Regulations and intended for export for as long as is reasonably necessary to determine whether the consignment complies with the conditions for export;
b
search any premises;
c
carry out inspections of any processes used for the marking of any animal, carcase or thing;
d
examine documentary or data-processing material relevant to the checks carried out under these Regulations, including any import or export manifest; and
e
take with them a representative of the European Commission acting for the purposes of the Decision.
7
If any person fails to comply with a requirement in these Regulations, or a notice, approval or licence issued or granted under these Regulations, an inspector may take such steps as they consider necessary to ensure the requirement is met at the expense of that person, including the power to require, by notice, any person to take or refrain from a specified action in respect of any place, animal, vehicle or other thing.
Powers of officers of Revenue and Customs
21
An Officer of Revenue and Customs may detain any vehicle, vessel, container or anything which the officer reasonably suspects to contain animals or products controlled by these Regulations for as long as is reasonably necessary to enable an inspector to exercise a power under these Regulations.
Illegal consignments of products
22
1
This regulation has effect when an inspector, on reasonable grounds, suspects that anything other than live animals is intended to be exported in contravention of these Regulations.
2
The inspector may seize it and remove it in order to have it dealt with by a justice of the peace.
3
If anything other than live animals is seized under this regulation, the inspector must inform the person appearing to the inspector to be in charge of the consignment of the inspector’s intention to have it dealt with by a justice of the peace, and —
a
any person who might be liable for prosecution under these Regulations in relation to the export shall, if they attend before the justice of the peace by whom the matter falls to be dealt with, be entitled to be heard and to call witnesses; and
b
the justice of the peace may, but need not, be a member of the court before which any person is charged with an offence under these Regulations in relation to that consignment.
4
If it appears to a justice of the peace that there was an intention to export the consignment in contravention of these Regulations the justice of the peace must, unless satisfied that the consignment can be returned to the owner without risk of a further attempt to export it in contravention of these Regulations, order that the consignment be destroyed or otherwise disposed of so as to prevent it from being despatched.
5
When under the preceding paragraph a justice of the peace is satisfied that there was an intention to export a consignment in breach of these Regulations, the owner, the consignor and the consignee are jointly and severally liable for the costs reasonably incurred in its removal to storage, its storage and its destruction or disposal.
Obstruction
23
No person shall —
a
intentionally obstruct any person acting in the execution of these Regulations;
b
without reasonable cause, fail to give to any person acting in the execution of these Regulations any assistance or information which that person may reasonably require for the purposes of his functions under these Regulations;
c
furnish to any person acting in the execution of these Regulations any information which they know to be false or misleading; or
d
deface, obliterate or remove any mark made by an inspector under these Regulations.
Offences by bodies corporate
24
1
Where a body corporate is guilty of an offence under these Regulations, and that offence is proved to have been committed with the consent or connivance of, or to have been attributable to any neglect on the part of —
a
any director, manager, secretary or other similar officer of the body corporate, or
b
any person who was purporting to act in any such capacity,
that person as well as the body corporate, is guilty of the offence and is liable to be proceeded against and punished accordingly.
2
For the purposes of this regulation, “director” in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.
Penalties
25
1
A person contravening any provision of these Regulations, or any conditions of an approval or licence granted, or a notice served, under these Regulations, is guilty of an offence and liable —
a
on summary conviction, to a fine not exceeding the statutory maximum or to imprisonment not exceeding three months or to both; or
b
on conviction on indictment, to a fine or to imprisonment for a term not exceeding two years or to both.
Authorisations, certificates, etc. issued in another part of the United Kingdom
26
1
Where these Regulations require any authorisation, certificate or approval to be issued or granted by the Secretary of State, a veterinary inspector or inspector, an equivalent document issued in another part of the United Kingdom by the relevant competent authority is valid.
2
Where these Regulations require anything to be done in approved establishments or cutting plants in England, anything done in premises approved for those purposes in another part of the United Kingdom shall be treated as if it had been processed in approved premises in England.
Sharing information
27
1
The Secretary of State, the Commissioners and any local authority may exchange information for the purposes of these Regulations, and may divulge information to the enforcement authorities in another part of the British Islands.
2
Paragraph (1) is without prejudice to any other power of the Secretary of State, the Commissioners or any local authority to disclose information.
3
No person, including a servant of the Crown, may disclose any information received from the Commissioners under paragraph (1) if —
a
the information relates to a person whose identity —
i
is specified in the disclosure; or
ii
can be deduced from the disclosure;
b
the disclosure is for a purpose other than the purposes of these Regulations; and
c
the Commissioners have not given their prior consent to the disclosure.
4
In this regulation, “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.
Enforcement
28
These Regulations shall be enforced by the Secretary of State or the local authority.
Revocations
29
The Import and Export Restrictions (Foot-And-Mouth Disease) (No.6) Regulations 2007 are revoked.
Jeff Rooker
Minister of State
Department for Environment, Food and Rural Affairs
6.00 p.m. on 19th November 2007


text:
1
This Order may be cited as the Cricklade College, Andover (Dissolution) Order 2007 and comes into force on 1st August 2007.
2
On 1st August 2007 the corporation shall be dissolved and all of its property, rights and liabilities shall be transferred to Sparsholt College, being a body corporate established for purposes which include the provision of educational facilities or services.
3
Section 26(2), (3) and (4) of the Act shall apply to any person employed by the corporation immediately before 1st August 2007 as if the references in that section–
a
to a person to whom that section applies were to a person so employed;
b
to the operative date were to 1st August 2007;
c
to the transferor were to the corporation; and
d
to the corporation were to Sparsholt College.
Bill Rammell
Minister of State
Department for Education and Skills
19th June 2007


text:
Title and commencement
1
These Regulations may be cited as the Contaminants in Food (England) (Amendment) Regulations 2007 and come into force on 15th November 2007.
Amendment of the Contaminants in Food (England) Regulations 2007
2
1
The Contaminants in Food (England) Regulations 2007 are amended in accordance with paragraph (2).
2
In regulation 2 (interpretation), for the definition of “the Commission Regulation” substitute the following —
”the Commission Regulation” means Commission Regulation (EC) No. 1881/2006 setting maximum levels for certain contaminants in foodstuffs as amended by Commission Regulation (EC) No.1126/2007 amending Regulation (EC) No 1881/2006 setting maximum levels for certain contaminants in foodstuffs as regards Fusarium -toxins in maize and maize products .
.
Signed by authority of the Secretary of State for Health
Dawn Primarolo
Minister of State
Department of Health
9th October 2007


text:
Citation, commencement and extent
1
1
These Regulations may be cited as the Highways (SSSI Diversion Orders) (England) Regulations 2007 and shall come into force on 1st July 2007.
2
These Regulations apply in relation to England only .
Interpretation
2
In these Regulations —
“ the Act ” means the Highways Act 1980;
“order” means an SSSI diversion order or an order varying or revoking such an order.
Notice of intention to apply for an order
3
A notice of intention to apply for an order shall be in the form set out in Schedule 1 or in a form substantially to the same effect.
Application for an order
4
1
An application for an order, and the assessment to accompany it, shall be in the form set out in Schedule 2 or in a form substantially to the same effect.
2
The map required to accompany an application for an order shall be on a scale of not less than 1/2,500, or, if no such map is available, on the largest scale available.
3
Other information to accompany an application is stated in the form set out in Schedule 2.
Orders
5
1
An order shall be in the form set out in Schedule 3 or in a form substantially to the same effect.
2
The map contained in an order shall be on a scale of not less than 1/2,500, or, if no such map is available, on the largest scale available.
Notices of making or confirmation
6
1
A notice required to be given under paragraph 1(1) of Schedule 6 to the Act in respect of the making of an order and its intended submission for confirmation or confirmation as an unopposed order shall be in the form set out in Form 1 in Schedule 4 or in a form substantially to the same effect.
2
A notice required to be published under paragraph 4(1) of Schedule 6 to the Act in respect of the confirmation of an order shall be in the form set out in Form 2 in Schedule 4 or in a form substantially to the same effect.
3
A notice required to be published under paragraph 4(1) of Schedule 6 to the Act in respect of the making of an order by the Secretary of State shall be in the form set out in Form 3 in Schedule 4 or in a form substantially to the same effect.
4
A notice required to be served under paragraph 1(3)(b)(iv) or 4(1)(a) of Schedule 6 to the Act shall, in relation to the areas specified in column 1 of the table in Schedule 4 to these Regulations, be served on the persons prescribed in column 2 of that table.
Procedure for orders
7
1
An order shall be made in duplicate.
2
Where an order is submitted to the Secretary of State for confirmation, the order and duplicate shall be sent to him accompanied by —
a
two further copies of the order;
b
a copy of the notice given before submission as required by paragraph 1(1) of Schedule 6 to the Act;
c
any representations or objections duly made with respect to the order and not withdrawn, together with any observations on them made by the council ; and
d
a statement of the grounds on which the council consider that the order should be confirmed.
3
Any proceedings preliminary to the confirmation of an SSSI diversion order may be taken concurrently with any proceedings preliminary to the confirmation of a public path extinguishment order , a rail crossing extinguishment order or a special extinguishment order .
4
After being notified of a decision not to confirm an order, the council shall, as soon as the requirements of paragraph 4(3) of Schedule 6 to the Act have been complied with, certify in writing to the Secretary of State that those requirements have been complied with.
5
After an order has been confirmed by the Secretary of State, the council shall, as soon as the requirements of paragraph 4(1) of Schedule 6 to the Act have been complied with, certify in writing to the Secretary of State that those requirements have been complied with.
6
After an order has been confirmed, the council shall send a copy of the order as confirmed to the Ordnance Survey.
Claims for compensation in respect of orders
8
1
A claim made in accordance with section 28 of the Act (compensation for loss caused by public path creation order), as applied by section 121(2) of the Act , in consequence of the coming into operation of an order shall be made in writing and shall be served on the council, or, in the case of an order made by the Secretary of State, on the authority nominated by the Secretary of State as provided by section 28(3) of the Act (as it applies by virtue of section 121(2)(a) of the Act), by delivering it to the offices of the council or the authority (as the case may be), addressed to its Chief Executive, or by sending it by prepaid post so addressed.
2
The time within which any such claim shall be served shall be six months from the date on which the order in respect of which the claim is made has come fully into force.
Barry Gardiner
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
21st May 2007


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the County Durham and Darlington National Health Service Foundation Trust (Transfer of Trust Property) Order 2007 and shall come into force on 1 st November 2007.
2
In this Order —
“the old Trust” means the County Durham and Darlington National Health Service Foundation Trust ;
“the new Trust” means the County Durham Primary Care Trust; and
“the trust property” means the property specified in the schedule of trust property prepared and agreed by the old Trust and the new Trust and signed on behalf of the old Trust on 14 th August 2007 and on behalf of the new Trust on 21 st August 2007.
Transfer of trust property
2
1
On the date that this Order comes into force the trust property, and any rights and liabilities arising from that property, shall be transferred from the old Trust to the new Trust.
2
In any instrument relating to the trust property, any reference in relation to the trust property to the trustees of the trust property or to the old Trust shall be construed as a reference to the new Trust.
Signed by authority of the Secretary of State for Health
Ben Bradshaw
Minister of State
Department of Health
16th September 2007


text:
Citation and commencement
1
This Order may be cited as the Scottish Parliament (Disqualification) Order 2007 and shall come into force on the day after the day on which it is made.
Specified Office-Holders
2
An office-holder of a description specified in Part I of the Schedule to this Order is disqualified from being a member of the Scottish Parliament.
3
An office-holder of a description specified in column 1 of Part II of the Schedule to this Order is disqualified from being a member of the Scottish Parliament for any constituency specified in relation to that office-holder in column 2 of that Part of the Schedule and for any region specified in relation to that office-holder in column 3 of that Part of the Schedule.
Revocation of the Scottish Parliament (Disqualification) Order 2003
4
The Scottish Parliament (Disqualification) Order 2003 is revoked.
Christine Cook
Deputy Clerk of the Privy Council


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2007 and shall come into force on 27th December 2007.
2
These Regulations have effect in relation to accounting periods beginning on or after 1st January 2008.
Amendment to the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
2
1
Amend the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 as follows.
2
In regulation 2 (interpretation) —
a
in paragraph (2) after “amortised cost” insert “, consolidated accounts”,
b
at the end insert —
6
For the purposes of regulations 3 to 5, where an asset referred to is shares in a company, the asset comprises all the shares held in that company whenever acquired.
.
3
In regulation 3 (exchange gains or losses arising from liabilities or assets hedging shares etc ) in paragraph (4) —
a
omit “at the time when the liability is entered into or, if later, when the asset is acquired”,
b
for “that time” substitute “the relevant time”.
4
In regulation 4 (exchange gains or losses arising from derivative contracts hedging shares etc) in paragraph (4) —
a
omit “at the time when the contract is entered into or, if later, when the asset is acquired”, and
b
for “that time” substitute “the relevant time”.
5
For regulation 4A (relevant value) substitute —
Relevant value
4A
1
For the purposes of regulations 3(7) and 4(5), “relevant value” means —
a
in relation to shares held by the company in another company (“Company A”), where the company elects, the higher of —
i
the net asset value underlying the shares in Company A, and
ii
the value shown in the accounts of the company; and
b
in any other case, the value shown in the accounts of the company.
2
In paragraph (1)(a)(i) the net asset value underlying the shares in Company A is an amount equal to —
a
the value of the assets, less
b
the value of the liabilities
of Company A and any direct or indirect subsidiary of Company A denominated in the relevant currency.
This is subject to paragraph (6).
3
The value of assets and liabilities referred to in paragraph (2) is the value at the relevant time shown in —
a
a balance sheet of Company A, or
b
where Company A has a direct or indirect subsidiary, a notional consolidated balance sheet of Company A prepared in the relevant currency.
4
For the purposes of paragraph (3) in determining whether an asset or liability would be recognised in the balance sheet or notional consolidated balance sheet and, if so recognised the value that would be accorded to it, regard shall be had to the accounting treatment of the asset or liability —
a
in any consolidated accounts prepared by the company, or
b
where the company does not prepare consolidated accounts, in any consolidated accounts prepared by a company that directly or indirectly controls the company.
5
Nothing in paragraphs (3) or (4) shall prevent an asset or liability, which might be eliminated in the preparation of any consolidated accounts, from being taken into account in paragraph (2).
6
If the company does not directly hold the entire issued share capital in Company A, the net asset value underlying the shares in Company A shall be reduced by such amount as is just and reasonable having regard to —
a
the proportion of the issued shares held by the company, and
b
where there is more than one class of share, the rights attached to the shares held by the company.
7
An election under paragraph (1) —
a
is irrevocable,
b
applies to all the shareholdings held by the company which are matched in accordance with regulation 3(3)(b) or 4(3)(b),
c
has effect from the beginning of the accounting period in which the election is made,
d
must be made in writing to Her Majesty’s Revenue and Customs within the time limit specified in paragraph (8), and
e
must specify the review period.
8
The time limit for making an election is —
a
in relation to shares held on and before the start of the first accounting period beginning on or after 1st January 2008, the later of —
i
31st March 2008, and
ii
30 days from the start of that accounting period; and
b
in any other case, within 30 days of shares being matched in accordance with regulation 3(3)(b) or 4(3)(b).
6
In this regulation —
“relevant currency” means the currency which, as a result of exchange rate fluctuations, gives rise to the economic risk referred to in regulations 3(3) and 4(3);
“control” has the meaning given in section 840 of the Income and Corporation Taxes Act 1988 .
Relevant time
4B
1
For the purposes of regulations 3(4), 4(4) and 4A(“relevant time” is determined as follows.
2
In a case within regulation 4A(1)(a) (relevant value determined by net asset value) the relevant time is the start of each review period in an accounting period.
3
In a case within regulation 4A(1)(b) (relevant value determined by accounts value), the relevant time is the time when the liability or contract is entered into or, if later, when the asset is acquired.
Review period
4C
1
For the purposes of regulations 4A(7)(f) and 4B(2) a review period is one of a series of successive periods of a length specified by a company making an election in accordance with regulation 4A(1)(a), but not exceeding 92 days. This is subject to the provisions of this regulation.
2
The first review period in an accounting period begins on the first day of the accounting period or, if later, when any liability or derivative contract first becomes matched with an asset consisting of shares in accordance with regulation 3(3)(b) or 4(3)(b).
3
Where a company has matched an asset consisting of shares in accordance with regulation 3(3)(b) or 4(3)(b) (“the first asset”), the first review period in relation to shares which are subsequently matched —
a
begins when the matching occurs, and
b
ends at the same time as the review period which is current in relation to the first asset when the subsequent matching occurs.
4
The last review period in an accounting period must end on or before the last day of the accounting period.
.
Alan Campbell
Claire Ward
Two of the Lords Commissioners of Her Majesty’s Treasury
5th December 2007