text:
Title, commencement and application
1
These Regulations may be cited as the Hill Farm Allowance Regulations 2006, come into force on 1st March 2006, and apply only in relation to holdings situated wholly or partly in England.
Interpretation
2
1
In these Regulations —
“agriculture” includes horticulture, fruit growing, seed growing, dairy farming and livestock breeding and keeping, the use of land as grazing land, meadow land, osier land, market gardens and nursery grounds, and the use of land for woodlands where that use is ancillary to the use of land for other agricultural purposes;
“breeding cow” means a suckler cow or a heifer;
“claimant” means any person who has made a claim for hill farm allowance and “claim” shall be construed accordingly;
“claimant’s less favoured area land” means land entered in the claimant’s single payment scheme application which is within a less favoured area;
“claimed forage area” means land in respect of which a claimant has claimed hill farm allowance or a related less favoured area allowance in a single payment scheme application;
“Commission Regulation 796/2004” means Commission Regulation ( EC ) No. 796/2004 laying down detailed rules for the implementation of cross-compliance, modulation and the integrated administration and control system provided for in Council Regulation 1782/2003 ;
“Commission Regulation 1973/2004” means Commission Regulation (EC) No. 1973/2004 laying down detailed rules for the application of Council Regulation 1782/2003 as regards the support schemes provided for in Titles IV and IVa of that Regulation and the use of land set aside for the production of raw materials ;
“common land” means any land which is registered as common land with grazing rights under the Commons Registration Act 1965 ;
“compensatory allowance” means any payment made under these Regulations, the Hill Farm Allowance Regulations 2005 , the Hill Farm Allowance Regulations 2004 , the Hill Farm Allowance Regulations 2003 , the Hill Farm Allowance Regulations 2002 , the Hill Farm Allowance Regulations 2001 , the Hill Livestock (Compensatory Allowances) Regulations 1999 , the Hill Livestock (Compensatory Allowances) Regulations 1996 or the Hill Livestock (Compensatory Allowances) Regulations 1994 ;
“Council Regulation 1257/1999” means Council Regulation (EC) No. 1257/1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund ( EAGGF ) and amending and repealing certain Regulations ;
“Council Regulation 1782/2003” means Council Regulation (EC) No. 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers and amending certain regulations ;
“disadvantaged land” (except in the expression “severely disadvantaged land”) means any area of land shown coloured blue on the England LFA maps;
“eligible forage area” means such part of the qualifying forage area as lies within a less favoured area;
“the England LFA maps” means the three volumes of maps numbered 1 to 3, each volume being marked “Volume of maps of less-favoured farming areas in England”, dated 20th May 1991, signed and sealed by the Minister of Agriculture, Fisheries and Food and deposited at the offices of the Department for Environment, Food and Rural Affairs at Nobel House, 17 Smith Square, London SW1P 3JR;
“ewe” means a female sheep which is at least one year old on 1st January 2006, or has lambed by that date;
“forage area” has the same meaning as in Article 131(2)(b) of Council Regulation 1782/2003;
“heifer” means a female bovine animal aged 8 months or over which has not yet calved;
“hill farm allowance” means the compensatory allowance payable in accordance with these Regulations and with Chapter V of Title II of Council Regulation 1257/1999;
“holding” has the same meaning as in Article 2(b) of Council Regulation 1782/2003;
“individual reference quantity of milk” has the same meaning as in Article 117(2) of Commission Regulation 1973/2004;
“less favoured area” means any area of land shown coloured blue or pink on the England LFA maps;
“livestock unit” means a unit of measurement of livestock numbers, and each of the following constitutes a single livestock unit —
one suckler cow;
one heifer aged 24 months or over;
1.67 heifers under the age of 24 months; and
6.67 ewes;
“moorland” means all the land which is shown as a less favoured area on the England LFA maps and which is also shown coloured pink in the three volumes of maps entitled “Moorland Map of England 1992” each volume being marked with the number of the volume, dated 20th February 2001, signed on behalf of the Minister of Agriculture, Fisheries and Food and deposited at the offices of the Department for Environment, Food and Rural Affairs at Nobel House, 17 Smith Square, London SW1P 3JR;
“notional livestock density” means the number of livestock units per hectare of the claimant’s eligible forage area, calculated in accordance with Schedule 1;
“other competent authority” means the Scottish Ministers, the National Assembly for Wales or, in Northern Ireland, the Department of Agriculture and Rural Development;
“permanent pasture” means non-rotational land used for grass production (sown or natural) on a permanent basis (five years or longer) excluding land set aside pursuant to Article 6 of Council Regulation (EC) No. 1251/1999 and Article 54 of Council Regulation 1782/2003;
“qualifying forage area” means the relevant forage area or, in relation to a claimant to whom regulation 8 applies, such part of the relevant forage area as results from the deductions made to the relevant forage area in accordance with that regulation;
“related less favoured area” means, in relation to a claimant, all that claimed forage area in respect of which the Secretary of State has been advised by any other competent authority that the claimant is eligible for a related less favoured area allowance;
“related less favoured area allowance” means a compensatory allowance payable in relation to land situated in Northern Ireland, Scotland or Wales in accordance with Chapter V of Title II of Council Regulation 1257/1999;
“relevant animals” means, in relation to a claimant, the breeding cows and ewes determined as relevant animals in accordance with Schedule 5;
“relevant forage area” means any claimed forage area situated in England;
“severely disadvantaged land” means any area of land shown coloured pink on the England LFA maps;
“single payment scheme” means the support scheme established under Title III of Council Regulation 1782/2003;
“single payment scheme application” means an application to the single payment scheme submitted in 2005 in accordance with Article 34 of Council Regulation 1782/2003 and Title II of Part II of Commission Regulation 796/2004;
“suckler cow” has the same meaning as in Article 122(d) of Council Regulation 1782/2003.
2
Any reference in these Regulations to a Community instrument is a reference to that instrument as amended on the date on which these Regulations are made.
3
A reference in these Regulations to anything done in writing or produced in written form includes a reference to an electronic communication which has been recorded and is capable of being subsequently reproduced.
Payment of hill farm allowance
3
1
The Secretary of State shall, subject to regulation 5, pay hill farm allowance in respect of 2006 to any claimant who is eligible under regulation 4.
2
Hill farm allowance is payable to a claimant in respect of eligible forage area not exceeding 700 hectares.
Eligibility for hill farm allowance
4
1
Subject to Article 14(2) (third indent) and Article 14(3) of Council Regulation 1257/1999 a claimant is eligible for hill farm allowance provided —
a
his claim is made in a single payment scheme application;
b
the claimed forage area entered in that single payment scheme application —
i
complies with one of the conditions specified in paragraph (2),
ii
was available to be grazed or have a forage crop taken from it for a continuous period of seven months, starting on any date between 1st January 2005 and 31st March 2005 inclusive, and
iii
during that seven month period, was available to the claimant to be grazed or have a forage crop taken from it for a period, or periods in total, of not less than four months; and
c
subject to paragraph (3), the notional livestock density is not less than 0.15.
2
The conditions referred to in paragraph (1)(b)(i) are —
a
the claimed forage area lying within a less favoured area is at least ten hectares; and
b
where the claimed forage area lying within a less favoured area is at least one hectare but is less than ten hectares, the total claimed forage area includes land situated in a related less favoured area.
3
The Secretary of State may determine that a notional livestock density of less than 0.15 is sufficient for the purposes of paragraph (1) if she is reasonably satisfied that it is appropriate to do so in all the circumstances of the case, including any obligation of the claimant as to the number of animals that may be kept on the land comprising the eligible forage area.
4
In order to enable the Secretary of State to consider whether to exercise her discretion under paragraph (3), the claimant shall provide the Secretary of State with such information as she reasonably requires.
Condition as to continued use of land for the purposes of agriculture
5
Hill farm allowance shall not be paid to a claimant unless —
a
he gave an undertaking in writing, in such form as the Secretary of State reasonably required, that he would, for a period of five years from the date of the first payment to him of a compensatory allowance, continue to use for the purposes of agriculture at least three hectares of land which is situated either in a less favoured area or in a related less favoured area; and
b
he is not in breach of that undertaking at the date of payment.
Release from undertaking
6
A claimant is not in breach of the undertaking referred to in regulation 5 —
a
if he is prevented from continuing to discharge that undertaking by reason of any material circumstance beyond his control; or
b
if he ceases to farm, but at least three hectares of the land in respect of which the undertaking was given continue to be used for the purposes of agriculture.
Amount of payment
7
1
Subject to paragraphs (2) and (3) and regulation 8, payment of hill farm allowance in respect of the descriptions of land specified in column 1 of Schedule 2 shall be made —
a
in relation to the first 350 hectares of eligible forage area in respect of which the claim is made, at the rates specified in column 2 of Schedule 2;
b
in relation to the next 350 hectares of eligible forage area in respect of which the claim is made, at one half of the rates specified in column 2 of Schedule 2.
2
The amount of the payment shall be increased by 10 per cent if the claimant satisfies any one of the following criteria, and by 20 per cent if he satisfies any two or more such criteria —
a
the claimant declared, in his single payment scheme application, both breeding cows and ewes for hill farm allowance for 2006, and at least 15 per cent of the total number, expressed in livestock units, of his relevant animals are breeding cows;
b
at least one hectare, or 5% (whichever is the smaller), of the claimant’s less favoured area land is planted with arable crops in respect of which the claimant is not receiving any other financial support, and was not converted from permanent pasture after 1998;
c
at least one hectare, or 5% (whichever is the smaller), of the claimant’s less favoured area land is planted with woodland in respect of which the claimant is not receiving any other financial support, and was not converted from permanent pasture after 1998.
3
If the claimant submitted or amended his single payment scheme application after 16th May 2005, the amount of the payment shall be reduced in accordance with Article 21 of Commission Regulation 796/2004 as if that Article applied in relation to hill farm allowance.
4
In sub-paragraphs (b) and (c) of paragraph (2), “other financial support” does not include financial support from the single payment scheme.
Deductions from relevant forage area
8
In relation to any claimant who has an individual reference quantity of milk available to him, the deductions specified in Schedule 3 apply to the relevant forage area for the purposes of determining the qualifying forage area.
Holdings situated partly outside England
9
The provisions of Schedule 4 apply in relation to holdings situated partly outside England.
Amendment of the England Rural Development Programme (Enforcement) Regulations 2000
10
In Part II of the Schedule to the England Rural Development Programme (Enforcement) Regulations 2000 , at the end, add “The Hill Farm Allowance Regulations 2006”.
Jim Knight
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
1st February 2006


type: legislation

jurisdiction: UK

text:
Preliminary
Citation, commencement and effect
1
1
These Regulations may be cited as the Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006 and shall come into force on 31st December 2006.
2
These Regulations shall have effect in relation to accounting periods ending on or after the date on which these Regulations come into force.
Interpretation
2
1
This paragraph gives the meaning of abbreviated references to legislation used in these Regulations —
“ ICTA ” means the Income and Corporation Taxes Act 1988 ;
“Chapter 2 of Part 18” means Chapter 2 of Part 18 of ICTA (rules governing relief by way of credit).
2
In these Regulations —
“foreign amount of tax” has the meaning given by regulation 5(4);
“foreign tax” means tax chargeable under the law of a territory outside the United Kingdom.
General scope of these Regulations
General provisions
3
1
These Regulations make provision for giving credit for foreign tax payable in respect of profits or losses arising from a corporate member’s underwriting business in an accounting period.
2
Relief from corporation tax shall be given under Chapters 1 and 2 of Part 18 of ICTA in respect of the foreign tax payable by allowing the amount of the pool of adjusted sums of foreign tax for an accounting period as a credit against the corporation tax payable on the profits arising from the corporate member’s underwriting business.
3
In these Regulations —
a
regulations 5 to 10 apply to determine how the amount of the pool of adjusted sums of foreign tax for an accounting period is ascertained, and
b
regulation 11 explains how the amount of the pool of adjusted sums of foreign tax for an accounting period is allowed as a credit against the corporation tax payable on the profits arising from the corporate member’s underwriting business.
Application of sections in Chapter 2 of Part 18
4
The following sections of Chapter 2 of Part 18 apply for the purposes of these Regulations —
section 792 (interpretation of credit code);
sections 793 to 795A (general rules);
sections 797 to 798C (the measure of the foreign income);
sections 805 and 806 (elections and claims).
The pool of adjusted sums of foreign tax
Allocation of foreign tax to accounting periods
5
1
The amount of the pool of adjusted sums of foreign tax for an accounting period is calculated by reference to the foreign tax payable for the corresponding foreign period of accounting.
2
Adjusted sums of foreign tax must be calculated separately for each relevant territory outside the United Kingdom.
3
For the purposes of these Regulations an accounting period corresponds to a foreign period of accounting if the foreign period of accounting ends in the period of twelve months immediately preceding the beginning of the accounting period.
Regulation 6 contains further provisions that apply if an accounting period or a foreign period of accounting is not a period of twelve months.
4
In these Regulations an amount of foreign tax payable for a corresponding foreign period of accounting is called a foreign amount of tax.
Further provisions relating to accounting periods and to foreign periods of accounting
6
1
If a foreign period of accounting is more than twelve months —
a
the period must be split into successive periods of twelve months and a final period not exceeding twelve months, and
b
the profit of the corporate member’s underwriting business and the amount of foreign tax must be apportioned rateably.
2
If a foreign period of accounting is less than twelve months and more than one such period ends in the period of twelve months immediately preceding the beginning of the accounting period, the accounting period corresponds to all those foreign periods of accounting.
3
If a foreign period of accounting ends at a time which is within the immediately preceding twelve months period of more than one accounting period, the accounting period to which the foreign period of accounting corresponds is the first accounting period to begin after the foreign period of accounting ends.
4
In paragraph (3) “the immediately preceding twelve months period” means the period of twelve months immediately preceding an accounting period.
Adjustments of foreign amounts of tax
7
1
If necessary, foreign amounts of tax must be adjusted in accordance with the provisions of this regulation to determine the adjusted sums of foreign tax.
2
The effective rate of foreign tax must be determined in accordance with the equation —
E R F T =
F
P
3
In this regulation —
ERFT
the effective rate of foreign tax;
F
the foreign tax payable for the corresponding foreign period of accounting;
P
the profit of the corporate member’s underwriting business arising in the relevant territory outside the United Kingdom for the foreign period of accounting in respect of which the foreign tax is payable.
4
If the effective rate of foreign tax for a corresponding foreign period of accounting is less than, or equal to, the average rate of corporation tax fixed for companies generally for the accounting period corresponding to the foreign period of accounting, the amount of the adjusted sum of foreign tax is the foreign amount of tax.
5
If the effective rate of foreign tax for a corresponding foreign period of accounting is greater than the average rate of corporation tax fixed for companies generally for the accounting period corresponding to the foreign period of accounting, the amount of the adjusted sum of foreign tax is determined in accordance with the equation —
A S F T =
C T R
E R F T
6
In paragraph (5) —
ASFT
the amount of the adjusted sum of foreign tax;
CTR
the average rate of corporation tax fixed for companies generally for the accounting period corresponding to the foreign period of accounting;
FT
the foreign amount of tax.
Calculation of amount of pool of adjusted sums of foreign tax
8
1
The amount of the pool of adjusted sums of foreign tax for an accounting period is determined in accordance with the equation —
PASFT = AASFT + ATA + BFA
2
In paragraph (1) —
PASFT
the amount of the pool of adjusted sums of foreign tax;
AASFT
the aggregate amount of adjusted sums of foreign tax;
ATA
an additional transitional amount (see regulation 9(2));
BFA
the amount brought forward from the previous accounting period (see regulation 11(2)).
3
If regulation 10 applies, the amount of an adjusted sum of foreign tax must be determined in accordance with that regulation.
Transitional provision
9
1
This regulation applies if, for the first accounting period for which these Regulations apply —
a
a corporate member has an amount of tax chargeable under the law of a territory outside the United Kingdom for which relief has not been given, and
b
that amount of tax relates to foreign periods of accounting earlier than the period to which the first accounting period corresponds.
2
If the corporate member so chooses, that amount of tax may be added to the pool of adjusted sums of foreign tax for that first accounting period.
3
If paragraph (2) applies, the amount of tax must be adjusted in accordance with the provisions of regulation 7 if necessary.
4
In any other case, relief must be given for that amount of tax before relief is given under these Regulations.
Refunds of foreign tax
10
1
This regulation applies if —
a
relief for foreign tax paid is given by way of credit against United Kingdom tax on profits arising from a corporate member’s underwriting business, and
b
an amount of that foreign tax (“the repaid amount”) is subsequently repaid to the member.
2
For the purposes of regulations 5 to 8 the repaid amount must be dealt with in accordance with paragraphs (3) and (4).
3
For the purposes of regulation 7 —
a
the repaid amount is to be treated as if it were a foreign amount of tax repayable for the corresponding foreign period of accounting, and
b
the following are to be adjusted by deducting the repaid amount —
i
the foreign tax payable for the corresponding foreign period of accounting (see paragraphs (2) and (3) of regulation 7), and
ii
the foreign amount of tax (see paragraphs (5) and (6) of regulation 7).
4
For the purposes of regulation 8 the repaid amount (adjusted, if necessary, under paragraph (3)) must be deducted from the amount AASFT.
5
Paragraph (6) applies if —
a
any credit for foreign tax has been allowed to a corporate member under any arrangements, and
b
the amount of that credit is subsequently rendered excessive by reason of an adjustment of the amount of any tax payable under the laws of a territory outside the United Kingdom.
6
The corporate member shall give notice in writing to an Officer of Revenue and Customs that an adjustment has been made that has rendered the amount of the credit excessive.
7
A notice under paragraph (6) must be given within one year from the time of the making of the adjustment.
8
A corporate member which fails to comply with the requirements imposed by paragraphs (6) and (7) in relation to any adjustment shall be liable to a penalty of an amount not exceeding the amount by which the credit allowed has been rendered excessive by reason of the adjustment.
9
If the condition in paragraph (10) is met, any assessments may be made as are necessary to ensure that the total amount of the corporate member’s income or chargeable gains is assessed, and the proper credit, if any, is given in respect of that income or those gains.
10
The condition is that it appears that the assessment to corporation tax made on the corporate member in respect of the income or chargeable gains —
a
is not made in respect of the full amount of that income or those gains, or
b
is incorrect having regard to the repaid amount.
11
Where the income is, or the chargeable gains are, entrusted to any person in the United Kingdom for payment, any such assessment may be made on the recipient of the income or gains; and, in the case of an assessment to corporation tax in respect of the income, may be assessed under Case VI of Schedule D.
Double taxation relief given
How relief is given
11
1
Relief from corporation tax for an accounting period in respect of foreign tax shall be given by allowing the amount of the pool of adjusted sums of foreign tax for that accounting period as a credit against corporation tax payable on the profits arising from a corporate member’s underwriting business —
a
in that accounting period, or
b
in such one or more preceding accounting periods, beginning not more than three years before the accounting period mentioned in sub-paragraph (a),
or partly in the one way and partly in the other as the corporate member may choose.
2
Any amount in the pool of adjusted sums of foreign tax for an accounting period that is not allowed as a credit against corporation tax in accordance with paragraph (1) shall be carried forward and added to the pool of adjusted sums of foreign tax for the next accounting period (see regulation 8(1)).
Paul Gray
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
6th December 2006


text:
Citation, commencement, interpretation and application
1
1
These Regulations may be cited as the Education (Pupil Exclusions and Appeals) (Miscellaneous Amendments) (England) Regulations 2006 and come into force on 6th September 2006.
2
These Regulations apply only in relation to England.
3
In these Regulations —
a
the “ 2002 Regulations ” means the Education (Pupil Exclusions and Appeals) (Maintained Schools) (England) Regulations 2002 ;
b
the “ 2002 PRU Regulations ” means the Education (Pupil Exclusions and Appeals) (Pupil Referral Units) (England) Regulations 2002 .
Information
2
1
For regulation 4(5) of the 2002 Regulations substitute —
5
The head teacher, in each relevant term —
a
shall inform the local education authority and the governing body of any exclusions which do not fall within paragraph (3) and in respect of each exclusion shall provide details of the period of the exclusion and the reason for it; and
b
unless he has already done so, shall inform the local education authority and the governing body of any such exclusions occurring during any previous terms and in respect of each of those exclusions shall provide details of the period of the exclusion and the reason for it.
6
In paragraph (5), “relevant term” means —
a
where in the school year of a school there are three terms or fewer, each term;
b
where in the school year of a school there are more than three terms —
i
any term during which a reference date falls; or
ii
in circumstances where a reference date does not fall during a term, any term which last preceded a reference date.
7
In paragraph (6) “reference date” means 31st December, Easter Monday and 31st July.
.
2
For regulation 5(5) of the 2002 PRU Regulations substitute —
5
The teacher in charge, in each relevant term —
a
shall inform the local education authority of any exclusions which do not fall within paragraphs (2) or (3) and in respect of each exclusion shall provide details of the period of the exclusion and the reason for it; and
b
unless he has already done so, shall inform the local education authority of any such exclusions occurring during any previous terms and in respect of each of those exclusions shall provide details of the period of the exclusion and the reason for it.
6
In paragraph (5), “relevant term” means —
a
where in the school year of a pupil referral unit there are three terms or fewer, each term;
b
where in the school year of a pupil referral unit there are more than three terms —
i
any term during which a reference date falls; or
ii
in circumstances where a reference date does not fall during a term, any term which last preceded a reference date.
7
In paragraph (6) “reference date” means 31st December, Easter Monday and 31st July.
.
3
Nothing in this regulation applies to an exclusion which commenced before 6th September 2006.
Appointment of clerks and mandatory training for members and clerks of appeal panels
3
1
After paragraph 2(7)(d) of the Schedule to the 2002 Regulations insert —
e
any person who does not satisfy the training requirements of paragraph 2B.
.
2
Insert the following paragraphs in the 2002 Regulations after paragraph 2 of the Schedule —
Clerks to appeal panels
2A
1
A local education authority may appoint a clerk to assist the members of an appeal panel.
2
No person shall serve as a clerk to an appeal panel unless he satisfies the training requirements of paragraph 2B.
Training requirements for clerks and members
2B
1
A person shall have satisfied the training requirements referred to in paragraph 2(7)(e) or 2A(2) if —
a
subject to sub-paragraph (2), within the year immediately preceding the coming into force of these Regulations he has served, as the case may be, as a member of or clerk to an appeal panel; or
b
he has within the last two years been given sufficient training and received such information and instruction as is suitable and sufficient for him to know —
i
the requirements of these Regulations;
ii
the role of the chair of an appeal panel;
iii
the role of the clerk to an appeal panel;
iv
the duties of the appeal panel under the Race Relations Act 1976 ;
v
the duties of the appeal panel under the Disability Discrimination Act 1995 ;
vi
the duties the appeal panel may have under Part 4 of the Equality Act 2006 ;
vii
the effect of section 6 of the Human Rights Act 1998 (acts of public authorities unlawful if not compatible with certain human rights) and the need to act compatibly with human rights protected by that Act; and
viii
the need for the appeal panel to observe procedural fairness and the rules of natural justice.
2
Sub-paragraph (1)(a) shall cease to have effect from 6th September 2008.
3
Any local education authority who are required to make arrangements under regulation 6(1) shall provide the training, information and instruction referred to in sub-paragraph (1)(b) as necessary and without cost to the persons trained.
4
1
For paragraph 5 of the Schedule of the 2002 PRU Regulations substitute —
5
For paragraph 2(7) there shall be substituted —
7
The following persons are disqualified for membership of an appeal panel —
a
any member of the authority or of the management committee (where one exists) of the pupil referral unit in question;
b
the teacher in charge of the pupil referral unit in question or any person who has held that position within the previous five years;
c
any person employed by the authority, other than a person employed as a head teacher or a teacher in charge of a pupil referral unit;
d
any person who has, or at any time has had, any connection with —
i
the authority or the pupil referral unit, or with any person within paragraph (c), or
ii
the pupil in question or the incident leading to his exclusion,
of a kind which might reasonably be taken to raise doubts about his ability to act impartially;
e
any person who does not satisfy the training requirements of paragraph 2B.
.
Rights of the parties
5
1
For paragraph 10(1) of the Schedule to the 2002 Regulations substitute —
10
1
The appeal panel shall give each of the following persons an opportunity of making written representations and appearing and making oral representations, and shall allow him to be represented, or (except in the case of the governing body and local education authority) to be accompanied by a friend —
a
the relevant person,
b
the head teacher,
c
the governing body, and
d
the local education authority.
.
2
Omit paragraph 10(2) of the Schedule to the 2002 Regulations.
3
For paragraph 6 of the Schedule to the 2002 PRU Regulations substitute —
6
For paragraph 10(1) there shall be substituted —
1
The appeal panel shall give each of the following persons an opportunity of making written representations and appearing and making oral representations, and shall allow him to be represented, or (except in the case of the local education authority) to be accompanied by a friend —
a
the relevant person,
b
the teacher in charge, and
c
the local education authority.
.
.
Transitional provisions
6
1
Regulation 4 of the 2002 Regulations shall continue to apply, as it applied immediately before 6th September 2006, in relation to an exclusion commencing before that date.
2
Regulation 5 of the 2002 PRU Regulations shall continue to apply, as it applied immediately before 6th September 2006, in relation to an exclusion commencing before that date.
Jim Knight
Minister of State
Department for Education and Skills
8th August 2006


text:
Citation and commencement
1
This Order may be cited as the Docklands Light Railway (Silvertown and London City Airport Extension) (Exemptions etc.) Order 2006 and shall come into force on 23rd October 2006.
Interpretation
2
In this Order —
“the 1993 Act ” means the Railways Act 1993;
“the 1994 Order ” means the Railways (Alternative Closure Procedure) Order 1994 ;
“the 2002 Order ” means the Docklands Light Railway (Silvertown and London City Airport Extension) Order 2002 ;
“ DLR ” means Docklands Light Railway Limited;
“the specified network” means the network constructed as a consequence of the making of any of the works authorised by article 4 of the 2002 Order; and
“specified station” means any station, or part of a station, constructed as part of the specified network pursuant to powers conferred by article 6 of the 2002 Order and from which no regular scheduled railway passenger services are provided by any person other than DLR.
Franchise exemption
3
Exemption from designation under section 23(1) of the 1993 Act (designation of passenger services as being subject to franchising) is granted to DLR in respect of every railway passenger service provided by DLR on the specified network.
Disapplication of closure provisions
4
1
Every railway passenger service provided by DLR on the specified network is a service in relation to which section 37 of the 1993 Act (proposals to discontinue non-franchised etc. passenger services) is not to have effect.
2
The specified network is a network in relation to which section 39 of the 1993 Act (notification of proposals to close operational passenger networks) is not to have effect.
3
Every specified station is a station in relation to which section 41 of the 1993 Act (notification of proposals to close railway facilities used in connection with passenger services) is not to have effect.
Application of alternative closure provisions
5
1
The 1994 Order is amended as follows.
2
In Article 2 —
a
substitute “,” for “and” at the end of paragraph (ii); and
b
at the end of paragraph (iii) insert —
and
iv
article 4(1) of the Docklands Light Railway (Silvertown and London City Airport Extension) (Exemptions etc.) Order 2006.
.
3
In the Schedule —
a
after the words “London Docklands Railway Act 1991” insert —
London Docklands Railway (Lewisham) Act 1993
Docklands Light Railway (Silvertown and London City Airport Extension) Order 2002
; and
b
after the words “Tyne and Wear Passenger Transport Act 1989” omit the words “London Docklands Railway (Lewisham) Act 1993”.
Signed by the authority of the Secretary of State for Transport
G. Merron
Parliamentary Under-Secretary of State
Department for Transport
20th September 2006


text:
Title, commencement and application
1
This Order —
a
may be cited as the Specified Diseases (Notification and Slaughter) Order 2006;
b
comes into force on 29th August 2006;
c
applies in England only.
Amendment of the Specified Diseases (Notification and Slaughter) Order 1992
2
In article 2(1) (application of section 32 of the Animal Health Act 1981) of the Specified Diseases (Notification and Slaughter) Order 1992 after “Epizootic haemorrhagic virus disease” insert “Equine infectious anaemia”.
Amendment of the Specified Diseases (Notification) Order 1996
3
In Part I of Schedule 1 (specified diseases) to the Specified Diseases (Notification) Order 1996 after “Epizootic haemorrhagic virus disease” insert “Equine infectious anaemia”.
Ben Bradshaw
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
4th August 2006


text:
Preliminary
Citation, commencement and effect
1
1
These Regulations may be cited as the Real Estate Investment Trusts (Financial Statements of Group Real Estate Investment Trusts) Regulations 2006, and shall come into force on 1st January 2007.
2
These Regulations have effect in relation to accounting periods beginning on and after 1st January 2007.
Interpretation
2
1
In these Regulations —
a
a reference to Part 4 is a reference to Part 4 of the Finance Act 2006,
b
a reference to a section (without more) is a reference to that section of the Finance Act 2006,
c
a reference to Schedule 17 is a reference to Schedule 17 to the Finance Act 2006, and
d
a reference to paragraph 31 (however expressed) is a reference to paragraph 31 of Schedule 17.
2
In these Regulations —
“financing costs” has the meaning given by section 115(4);
“G (property rental business)” has the meaning given by paragraph 2(b) of Schedule 17;
“G (residual)” has the meaning given by paragraph 2(c) of Schedule 17;
“the Joint Ventures Regulations ” means the Real Estate Investment Trusts (Joint Ventures) Regulations 2006 ;
“open-ended investment company” has the meaning given by section 17(4)(e) of the Finance ( No. 2) Act 2005 ;
“the principal company” is to be construed in accordance with section 134(2);
“significant influence” is to be construed in accordance with regulation 3(1);
“ UK business” is to be construed in accordance with paragraph 3(3) of Schedule 17.
3
In these Regulations —
“for accounting purposes” means for the purposes of accounts drawn up in accordance with generally accepted accounting practice;
“fair value accounting” means a basis of accounting under which assets or liabilities are shown in the company’s balance sheet at their fair value;
“generally accepted accounting practice” has the meaning given by section 50 of the Finance Act 2004 ;
“joint venture” and “venturer” have the same meaning as for accounting purposes.
Significant influence and profits available for distribution to equity holders
3
1
For the purposes of these Regulations a member of a group has significant influence over another entity if —
a
the member holds a percentage of the beneficial interest in the other entity, and
b
the members of the group hold more than 20% of the beneficial interest in that other entity.
2
For the purposes of these Regulations percentages of beneficial interest in an entity must be determined by reference to entitlement to profits available for distribution to equity holders.
3
Profits available for distribution to equity holders do not include any profits or assets available to equity holders otherwise than as equity holders.
4
For the purpose of determining profits available for distribution to equity holders in relation to an entity other than a company these Regulations have effect as if —
a
the entity were a company resident in the United Kingdom, and
b
the rights of persons in the entity were shares in the company.
General
Scope of these Regulations
4
1
These Regulations apply in respect of a group to which Part 4 applies in relation to an accounting period of the principal company.
2
In accordance with Schedule 17 the principal company must prepare —
a
a financial statement for G (property rental business) for the accounting period (see paragraph 31(2)(a)),
b
a financial statement for G (residual) for the accounting period (see paragraph 31(2)(c)), and
c
a financial statement for G (property rental business) in respect of its UK business (see paragraph 31(2)(b)).
3
In these Regulations —
a
regulations 5 to 11 make further provision relating to the content of —
i
a financial statement for G (property rental business) for an accounting period, and
ii
a financial statement for G (residual) for an accounting period;
b
regulation 12 makes further provision relating to the content of a financial statement for G (property rental business) in respect of its UK business; and
c
regulation 13 contains further provisions.
Financial statements for G (property rental business) and G (residual)
General
5
1
In accordance with paragraph 31(3), a financial statement for G (property rental business) for an accounting period and a financial statement for G (residual) for an accounting period must specify —
a
income (in the manner specified in paragraph 31(3)(a)),
b
expenses (in the manner specified in paragraph 31(3)(b)),
c
profits before tax (in the manner specified in paragraph 31(3)(c)), and
d
assets valued (in the manner specified in paragraph 31(3)(d)).
2
The financial statement for G (property rental business) for an accounting period and the financial statement for G (residual) for an accounting period must exclude the following items —
a
transactions between one member of the group and another member of the group;
b
income and expenses payable between one member of the group and another member of the group;
c
the value of holdings of one member of the group in another member of the group; and
d
any balances held by one member of the group that relate to another member of the group.
3
In accordance with paragraph 31(5), where a non-member of the group holds a percentage of the beneficial interest in a member (other than the principal company), the financial statement for G (property rental business) for an accounting period and the financial statement for G (residual) for an accounting period must exclude that percentage of income, expenses, gains, losses, assets and liabilities of the member.
4
A reconciliation must be provided between —
a
the financial statement for G (property rental business) for an accounting period and the financial statement for G (residual) for that accounting period, and
b
the audited financial statements of the group for that accounting period (whether in the form of consolidated statements or of statements of individual members of the group).
5
The expenses must show the following amounts separately —
a
financing costs, and
b
all other expenses.
6
Financing costs —
a
in the case of the financial statement for G (property rental business) for an accounting period, must include Financing Costs (external) (see regulation 6), and
b
in the case of the financial statement for G (residual) for an accounting period, must include financing costs payable by a member of the group in respect of financing used in the business of G (residual).
Financing Costs (external)
6
1
In the case of the financial statement for G (property rental business) for an accounting period, the amount of Financing Costs (external) is determined as follows —
Step 1
Determine the amount of the financing costs incurred in respect of the property rental business of G (property rental business) owed by group entities to non-group entities (the “outside financing costs”).
Step 2
Determine the percentages of the outside financing costs incurred in respect of —
a
the UK business of G (property rental business), and
b
other matters.
The amount of Financing Costs (external) is the percentage of the outside financing costs incurred in respect of the UK business of G (property rental business).
2
If the outside financing costs are owed by a group entity (other than the principal company) and a non-group entity holds a percentage of the beneficial interest in that group entity, the outside financing costs must exclude that percentage of those costs.
3
For the purposes of paragraph (2), percentages of beneficial interest must be determined by reference to beneficial entitlement to profits available for distribution to equity holders.
4
In this regulation —
“group entity” means —
a member of the group, or
an entity which, under these Regulations, is treated as a member of the group for accounting purposes and for the purposes of the financial statements specified in regulation 4(2) (see regulations 9 to 11); and
“non-group entity” means an entity which is not a group entity.
Treatment of certain exceptional items
7
1
This regulation applies to items which —
a
arise from events or transactions that are outside the ordinary transactions of the group, and
b
are not expected to recur regularly and frequently.
2
The financial statement for G (property rental business) for an accounting period and the financial statement for G (residual) for an accounting period must show the items to which this regulation applies.
3
For the purposes of paragraph 7 of Schedule 17 (which modifies section 108 (conditions for balance of business)), the items to which this regulation applies are excluded from —
a
the amount of the income, expenses and profits accruing from any business, and
b
the amount of the assets involved in any business.
Beneficial interests in entities other than group companies
8
1
This regulation applies if —
a
a member of a group holds a percentage of the beneficial interest in another entity, and
b
that other entity is not a member of the group.
2
The member of the group must account for income received from that other entity —
a
on the basis that the beneficial interest is held as an investment, and
b
in accordance with generally accepted accounting practice.
3
The financial statement for G (residual) must —
a
show the beneficial interest in that other entity as an asset of the member of the group, and
b
account for that beneficial interest in accordance with fair value accounting.
4
The general rules in paragraphs (2) and (3) are subject to further provisions relating to —
a
a joint venture (see regulation 9),
b
an open-ended investment company (see regulation 10), and
c
certain other non-corporate entities (see regulation 11).
Joint ventures
9
1
This regulation applies if —
a
a member of a group is a venturer in a joint venture,
b
the joint venture is a company, and
c
notice has been given in accordance with the Joint Ventures Regulations for those Regulations to apply to the joint venture.
2
For the purposes of the financial statements specified in regulation 4(2), the joint venture must be treated, for accounting purposes, as a member of the group.
Open-ended investment companies
10
1
This regulation applies if a member of a group has significant influence over an open-ended investment company.
2
For the purposes of the financial statements specified in regulation 4(2), the open-ended investment company must be treated, for accounting purposes, as a member of the group.
Other non-corporate entities
11
1
This regulation applies if a member of a group has significant influence over a non-corporate entity.
2
For the purposes of the financial statements specified in regulation 4(2), that other entity must be treated, for accounting purposes, as a member of the group.
Financial statements for G (property rental business) in respect of its UK business
Contents of the financial statement
12
1
In accordance with paragraph 31(4), a financial statement for G (property rental business) in respect of its UK business must specify profits calculated in accordance with section 120 in relation to each member of the group.
2
In accordance with paragraph 31(5), where a non-member of the group holds a percentage of the beneficial interest in a member (other than the principal company), the financial statement for G (property rental business) in respect of its UK business must exclude that percentage of income, expenses, gains, losses, assets and liabilities of the member.
3
The financial statement must also show the following amounts separately —
a
capital allowances, and
b
financing costs.
Further provisions
Time by which financial statements must be supplied
13
1
The financial statements specified in regulation 4(2) must be supplied with the company tax return for the relevant accounting period.
2
Accordingly, the filing date for those financial statements must be determined in accordance with paragraph 14 of Schedule 18 to the Finance Act 1998 .
Paul Gray
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
1st November 2006


text:
Citation, commencement and interpretation
1
1
This Order may be cited as Great Western Ambulance Service National Health Service Trust (Establishment) and the Avon Ambulance Service National Health Service Trust, the Gloucestershire Ambulance Service National Health Service Trust and the Wiltshire Ambulance Service National Health Service Trust (Dissolution) Order 2006 and shall come into force on 1 st April 2006.
2
In this Order —
“ the Act ” means the National Health Service and Community Care Act 1990;
“community health services” means any services which the Secretary of State may provide under section 3(1)(d) or (e) of, or Schedule 1 to, the National Health Service Act 1977 and any service which she has a duty to provide under section 5(1) of that Act ;
“dissolution date” means the date this Order comes into force;
“operational date” has the meaning assigned to it in paragraph 3(1)(e) of Schedule 2 to the Act; and
“the trust” means Great Western Ambulance Service National Health Service Trust established by article 2 of this Order.
Establishment and name of the trust
2
There is established a National Health Service trust which shall be called Great Western Ambulance Service National Health Service Trust.
Nature and functions of the trust
3
1
The trust is established for the purposes specified in section 5(1) of the Act.
2
The trust’s functions shall be to provide goods and services for the purposes of the health service and, in particular, to provide and manage —
a
ambulance and associated transport services; and
b
such other services, including community health services, as can reasonably be carried out in conjunction with the provision and management of ambulance and associated transport services.
Directors of the trust
4
The trust shall have, in addition to the chairman, 5 executive directors and 5 non-executive directors.
Operational date and accounting date of the trust
5
1
The operational date of the trust shall be 1 st April 2006.
2
The accounting date of the trust shall be 31 st March.
Dissolution of NHS trusts
6
On the dissolution date —
a
the Avon Ambulance Service National Health Service Trust, which was established by the Avon Ambulance Service National Health Service Trust (Establishment) Order 1991 ;
b
the Gloucestershire Ambulance Service National Health Service Trust, which was established by the Gloucestershire Ambulance Service National Health Service Trust (Establishment) Order 1991 ; and
c
the Wiltshire Ambulance Service National Health Service Trust, which was established by the Wiltshire Ambulance Service National Health Service Trust (Establishment) Order 1992 ,
are dissolved, and accordingly their Establishment Orders are revoked.
Signed by authority of the Secretary of State for Health
Caroline Flint
Parliamentary Under Secretary of State,
Department of Health
14th March 2006


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Protection of Children and Vulnerable Adults and Care Standards Tribunal (Amendment) Regulations 2006, and shall come into force on 1st October 2006.
2
In these Regulations, “the Tribunal Regulations ” means the Protection of Children and Vulnerable Adults and Care Standards Tribunal Regulations 2002 .
Amendment of regulation 1 of the Tribunal Regulations
2
In regulation 1 of the Tribunal Regulations (citation, commencement and interpretation), in paragraph (2), in the definition of “working day”, after “bank holiday” insert “in England and Wales”.
Amendment of regulation 8 of the Tribunal Regulations
3
In regulation 8 of the Tribunal Regulations (multiple appeals), in paragraph (1), after “establishment or agency” insert “or share the same factual background”.
Amendment of regulation 35 of the Tribunal Regulations
4
Regulation 35 of the Tribunal Regulations (time) is amended as follows —
a
in paragraph (3) , at the beginning, insert “Subject to paragraph (4),”; and
b
after paragraph (3), add —
4
Where sub-paragraph (2A) of paragraph 1 of Schedule 2 or sub-paragraph (3A) of paragraph 1 of Schedule 6 applies, the time limit for initiating an appeal may be extended as provided in paragraph (1) of this regulation.
.
Amendment of Schedule 2 to the Tribunal Regulations
5
1
Schedule 2 to the Tribunal Regulations (appeal under section 79M of the 1989 Act against a decision of the registration authority or an order of a justice of the peace) is amended in accordance with the following provisions of this regulation.
2
In paragraph 1 (initiating an appeal) —
a
at the beginning of sub-paragraph (2), insert “Except where sub-paragraph (2A) applies,”; and
b
after sub-paragraph (2), insert —
2A
Where an application under this paragraph relates to an appeal against the taking of the step mentioned in section 79L(1)(a) of the 1989 Act, the application must be received by the Secretary no later than 3 months after service on the applicant of notice of the decision to take that step.
.
Amendment of Schedule 6 to the Tribunal Regulations
6
1
Schedule 6 to the Tribunal Regulations (appeal under section 68 of the 2000 Act against a decision of a Council in respect of registration under Part 4 of that Act) is amended in accordance with the following provisions of this regulation.
2
In paragraph 1 (initiating an appeal) —
a
at the beginning of sub-paragraph (3), insert “Except where sub-paragraph (3A) applies,”; and
b
after sub-paragraph (3), insert —
3A
Where an application under this paragraph relates to an appeal against a decision of the Council to refuse an application for registration pursuant to section 58 of the 2000 Act, then the application must be received by the Secretary no later than 3 months after the date of service on the applicant of notice of that refusal.
.
Signed by authority of the Secretary of State
Ivan Lewis
Parliamentary Under Secretary of State
Department of Health
13th July 2006


text:
Citation and commencement
1
These Regulations may be cited as the Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment Regulations 2006 and shall come into force on 1st July 2006.
Repeal
2
The Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment Regulations 2005 are revoked.
Interpretation
3
In these Regulations —
“electrical and electronic equipment” means equipment which is dependent on electric currents or electromagnetic fields in order to work properly and equipment for the generation, transfer and measurement of such currents and fields falling under categories set out in Annex 1A to Directive 2002/96/ EC on waste electrical and electronic equipment as amended by Directive 2003/108/EC and designed for use with a voltage rating not exceeding 1,000 volts for alternating current and 1,500 volts for direct current;
“hazardous substance” means lead, mercury, cadmium, hexavalent chromium, polybrominated biphenyls or polybrominated diphenyl ethers in quantities exceeding the maximum concentration value levels set out below —
0.1% by weight in homogeneous materials for lead;
0.1% by weight in homogeneous materials for mercury;
0.1% by weight in homogeneous materials for hexavalent chromium;
0.1% by weight in homogeneous materials for polybrominated biphenyls:
0.1% by weight in homogeneous materials for polybrominated diphenyl ethers; and
0.01% by weight in homogeneous materials for cadmium; and
“producer” means any person who, irrespective of the selling technique used, including by means of distance communication according to Directive 97/7/EC as amended by Directive 2002/65/EC on the protection of consumers in respect of distance contracts —
manufactures and sells electrical and electronic equipment under his own brand;
resells under his own brand equipment produced by other suppliers, but for these purposes a reseller shall not be regarded as the producer if the brand of the producer appears on the equipment, as provided for in (a); or
imports or exports electrical and electronic equipment on a professional basis into a member State, Norway, Iceland or Liechtenstein .
Electrical and electronic equipment to which these Regulations apply
4
These Regulations apply to electrical and electronic equipment that is within the categories set out in Schedule 1 and to electric light bulbs and to luminaires for use in households.
Electrical and electronic equipment to which these Regulations do not apply
5
1
These Regulations shall not apply to spare parts for the repair, or to the reuse, of electrical and electronic equipment put on the market before 1st July 2006.
2
These Regulations shall not apply to the applications of lead, mercury, cadmium, hexavalent chromium and polybrominated diphenyl ethers listed in Schedule 2.
Existing legislation
6
Nothing in these Regulations shall affect the application of existing Community legislation and national legislation as regards —
a
safety and health requirements; and
b
waste management.
Prohibition on hazardous substances
7
A producer shall ensure that new electrical and electronic equipment put on the market on or after 1st July 2006 does not contain any hazardous substance.
Requirements for technical documentation
8
A producer shall prepare and, at the request of the Secretary of State, submit to him within 28 days of the date of the request, technical documentation or other information showing that electrical and electronic equipment that he has put on the market complies with the requirements of regulation 7.
Retention of technical documentation
9
A producer shall retain the technical documentation or other information in respect of electrical and electronic equipment referred to in regulation 8 for a period of four years from the date that he puts the equipment on the market.
Enforcement authority
10
1
It shall be the duty of the Secretary of State to enforce these Regulations and in carrying out his duties he may appoint any person to act on his behalf.
2
The Secretary of State shall not commence proceedings for an offence in Scotland.
Compliance notice
11
1
Where the Secretary of State has reasonable grounds for suspecting that any of the requirements of the following regulations have not been complied with —
a
regulation 7;
b
regulation 8; and
c
regulation 9,
he may serve a notice on the producer.
2
A notice which is served under paragraph (1) shall —
a
state that the Secretary of State suspects a requirement of these Regulations has been contravened;
b
specify the reason it is suspected that a requirement of these Regulations has been contravened;
c
require the producer to whom notice is given —
i
to comply with the requirements of these Regulations; or
ii
to provide evidence to the Secretary of State demonstrating that the requirements of these Regulations have been met;
d
specify the period of time within which the producer must comply with the notice issued by the Secretary of State; and
e
warn the producer that unless the requirement is complied with, or evidence has been provided within the period specified in the notice, he may be prosecuted.
Test purchases
12
1
The Secretary of State may, for the purpose of ascertaining whether the requirements of regulation 7 have been met, make, or authorise an officer of the Secretary of State to make, any purchase of electrical and electronic equipment.
2
Where —
a
electrical and electronic equipment purchased under this regulation by or on behalf of the Secretary of State is submitted to a test; and
b
the test leads to the bringing of proceedings for an offence under regulation 13; and
c
the Secretary of State is requested to do so and it is practicable for the Secretary of State to comply with the request,
the Secretary of State shall allow the person from whom the electrical and electronic equipment was purchased or any person who is a party to the proceedings or has an interest in electrical and electronic equipment to which the notice relates, to have the electrical and electronic equipment tested.
Offences
13
A person who contravenes or fails to comply with any of the requirements of —
a
regulation 7;
b
regulation 8; or
c
regulation 9
shall be guilty of an offence.
Penalties
14
1
A person who is guilty of an offence under regulation 13(a) shall be liable —
a
on summary conviction, to a fine not exceeding the statutory maximum;
b
on conviction on indictment, to a fine.
2
A person who is guilty of an offence under regulation 13(b) or 13(c) shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.
Commencement of proceedings
15
In England and Wales a magistrates' court may try an information, and in Northern Ireland a magistrates' court may try a complaint, in relation to an offence under these Regulations if the information is laid or if the complaint is made within twelve months from the time when the offence is committed. In Scotland summary proceedings for such an offence may be begun at any time within twelve months from the time when the offence is committed.
Defence of due diligence
16
1
Subject to the following provisions of this regulation, in proceedings against any person for an offence under these Regulations it shall be a defence for that person to show that he took all reasonable steps and exercised all due diligence to avoid committing the offence.
2
Where, in any proceedings against a person for such an offence, the defence provided by paragraph (1) involves an allegation that the commission of the offence was due to —
a
the act or default of another; or
b
reliance on information given by another,
the person shall not, without leave of the court, be entitled to rely on the defence unless, not later than seven clear days before the hearing of the proceedings (or, in Scotland, the trial diet), he has served a notice in accordance with paragraph (3) on the person bringing the proceedings.
3
A notice under this regulation shall give such information identifying or assisting in the identification of the person who committed the act or default or gave the information as is in the possession of the person serving the notice at the time he serves it.
4
A person shall not be entitled to rely on the defence provided by paragraph (1) by reason of his reliance on information supplied by another, unless he shows that it was reasonable in all the circumstances for him to have relied on the information, having regard in particular to —
a
the steps which he took and those which might reasonably have been taken, for the purpose of verifying the information; and
b
whether he had any reason to disbelieve the information.
Liability of persons other than the principal offender
17
1
Where the commission by a person of an offence under these Regulations is due to the act or default of another person in the course of any business of his, that other person shall be guilty of the offence and may be proceeded against and punished, whether or not proceedings are taken against the first person.
2
Where a body corporate commits an offence and it is proved that the offence was committed —
a
with the consent or connivance of an officer of the body corporate; or
b
as a result of the negligence of an officer of the body corporate,
the officer, as well as the body corporate, shall be guilty of the offence.
3
In paragraph (2) a reference to an officer of a body corporate includes a reference to —
a
a director, manager, secretary or other similar officer of the body corporate;
b
a person purporting to act as a director, manager, secretary or other similar officer; and
c
if the affairs of a body corporate are managed by its members, a member.
4
In this regulation references to a “body corporate” include references to a partnership in Scotland, and in relation to such partnership, any reference to a director, manager, secretary or other similar officer of a body corporate is a reference to a partner.
Service of documents
18
1
Any document required or authorised by these Regulations to be served on a person may be so served —
a
by delivering it to him or by leaving it at his proper address or by sending it by post to him at that address; or
b
if a person is a body corporate, by serving it in accordance with sub-paragraph (a) on the secretary or clerk of that body corporate; or
c
if the person is a partnership, by serving it in accordance with sub-paragraph (a) on a partner or on a person having control or management of the partnership business.
2
For the purposes of paragraph (1), and for the purposes of section 7 of the Interpretation Act 1978 (which relates to the service of documents by post) in its application to that paragraph, the proper address of any person on whom a document is to be served in accordance with these Regulations shall be his last known address except that —
a
in the case of service on a body corporate or its secretary or clerk, it shall be the address of the registered or principal office of the body corporate;
b
in the case of service on a partnership or a partner or a person having the control or management of a partnership business, it shall be the principal office of the partnership;
and for the purposes of this paragraph, the principal office of a company registered outside the United Kingdom or of a partnership carrying on business outside the United Kingdom is its principal office within the United Kingdom.
Amendment of the Enterprise Act 2002 (Part 9 Restrictions on Disclosure of Information) (Specification) Order 2004
19
1
The Enterprise Act 2002 (Part 9 Restrictions on Disclosure of Information) (Specification) Order 2004 is amended as follows.
2
In Schedule 1, for the words “The Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment Regulations 2005” substitute “The Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment Regulations 2006”.
Malcolm Wicks
Minister of State for Energy
Department of Trade and Industry
25th May 2006


text:
This Order may be cited as the Nursing and Midwifery Council (Practice Committees) (Constitution) Rules Order of Council 2006 and shall come into force on 31st July 2006.
A. K. Galloway
Clerk of the Privy Council


text:
Citation and Commencement
1
These Regulations may be cited as The Education (Information as to Provision of Education)(England)(Amendment Regulations 2006 and shall come into force on 30th April 2006.
Amendment of Education (Information as to the Provision of Education)(England) Regulations 1999
2
The Education (Information as to Provision of Education) (England) Regulations shall be amended as follows.
3
In regulation 2(1)
a
before the definition of “school year” insert —
“district” means the area of the council of a district where that council is not a unitary authority;
;
b
after the definition of “surplus places” insert the following definition —
“unitary authority” has the same meaning as in section 261(3) of the Housing Act 2004 : the council of a district so far as it is the council for an area for which there are no district councils; and the council of any district comprised in an area for which there is no district council;
.
4
In paragraph 3(a) of Schedule 1 for the word “four” substitute the word “five”.
5
After paragraph 3 of Schedule 1 insert the following —
3A In cases where there the local education authority is the council of a county and not a unitary authority, a forecast for each district of the number of registered pupils firstly for whom primary education is provided and secondly for whom secondary education is provided, in community, foundation and voluntary schools maintained by the local education authority on 1st January in each school year for —
the following year;
the fifth year of the respective periods as provided in paragraph 3; and
the sixth year of the respective period as provided in paragraph 3(b) for pupils in the third key stage and fourth key stage (as defined in section 82(1)(c) and (d) of the Education 2002 only.
Jacqui Smith
Minister of State
Department for Education and Skills
31st March 2006


text:
Citation
1
This Order may be cited as the Pensions Act 2004 (Funding Defined Benefits) Appointed Day Order 2006.
Appointed day
2
The day appointed for the purposes of section 91(9) of the Pensions Act 2004 (procedure for issue and publication of codes of practice) for the coming into effect of the Pensions Regulator Code of Practice No. 03: Funding defined benefits is 15th February 2006.
Signed by authority of the Secretary of State for Work and Pensions.
Stephen Timms
Minister of State,
Department for Work and Pensions
13th February 2006


text:
PART 1
Introduction
Citation and commencement
1
These Regulations may be cited as the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 and shall come into force on such days or days as may be appointed by the Commissioners and specified in a notice in the London, Edinburgh and Belfast Gazettes.
Interpretation
2
1
In these Regulations —
a
“ the Act ” means the Finance Act 2004 ;
b
“Part 4” means Part 4 of the Act; and
c
any reference to a numbered section or Schedule (without more) is a reference to the section or Schedule bearing that number in the Act.
2
In these Regulations, except where the context otherwise requires —
“approved method of electronic communications”, in relation to the delivery of information in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Commissioners, for the delivery of information of that kind under that provision;
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“the ELA Regulations ” means the Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 ;
“electronic communications” has the meaning given in section 132(10) of the Finance Act 1999;
“official computer system” means a computer system maintained by or on behalf of the Commissioners or on behalf of an officer of Revenue and Customs;
“relevant information” means information which is required or authorised by virtue of these Regulations to be delivered to Revenue and Customs by an approved method of electronic communications;
“Revenue and Customs” means Her Majesty’s Revenue and Customs; and
“the tax appeal Commissioners” means, as the case requires, the General Commissioners or the Special Commissioners.
Introduction
3
1
Part 2 of these Regulations makes provision about returns and information which must be delivered to Revenue and Customs by an approved method of electronic communications.
2
Part 3 of these Regulations makes provision about returns and information which may be delivered to Revenue and Customs by an approved method of electronic communications.
PART 2
Information which must be delivered by electronic communications
Information which must be delivered by electronic communications
4
1
The information specified in Schedule 1 to these Regulations must be delivered to Revenue and Customs —
a
in a form approved for that purpose; and
b
by a method of electronic communications approved for that purpose.
2
The Commissioners may make a general or specific direction requiring a scheme administrator to deliver specified information to Revenue and Customs by a particular method of electronic communications.
3
Information specified in Schedule 1 which is delivered to Revenue and Customs in a form, or by a method, otherwise than that required by virtue of this regulation must be treated as not having been delivered.
PART 3
Information which may be delivered by electronic communications
Information which may be delivered by electronic communications
5
1
Information specified in Schedule 2 to these Regulations may be delivered to Revenue and Customs, if —
a
it is in a form approved for that purpose;
b
it is sent by a method of electronic communications approved for that purpose; and
c
the sender is authorised by Revenue and Customs to use electronic communications for that purpose.
2
Information specified in Schedule 2 may be supplied by Revenue and Customs if —
a
the proposed recipient has consented to the use of electronic communications for the delivery of information by Revenue and Customs; and
b
that consent has not been withdrawn.
PART 4
Evidential provisions
Whether relevant information has been delivered electronically
6
1
For the purposes of these Regulations, relevant information is to be taken to have been delivered to an official computer system by an approved method of electronic communications only if it is accepted by that official computer system.
This is subject to the following qualification.
2
Relevant information which is delivered to an official computer system must meet the standards of accuracy and completeness set by specific or general directions given by the Commissioners.
3
Relevant information which fails to meet those standards must be treated as not having been delivered.
Proof of content of electronic delivery
7
1
A document certified by Revenue and Customs to be a printed-out version of information delivered by an approved method of electronic communications is evidence, unless the contrary is proved, that the information —
a
was delivered by an approved method of electronic communications on that occasion; and
b
constitutes everything which was delivered on that occasion.
2
A document which purports to be a certificate given in accordance with paragraph (1) is presumed to be such a certificate unless the contrary is proved.
Proof of identity of person sending or receiving electronic delivery
8
The identity of —
a
the person sending any information delivered by an approved method of electronic communications to Revenue and Customs, or
b
the person receiving any information delivered by an approved method of electronic communications by Revenue and Customs,
is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.
Information sent electronically on behalf of a person
9
1
Any information delivered by an approved method of electronic communications —
a
to Revenue and Customs, or
b
to an official computer system,
on behalf of a person, is taken to have been delivered by that person.
2
But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance.
Proof of information sent electronically
10
1
The use of an approved method of electronic communications is presumed, unless the contrary is proved, to have resulted in the delivery of information —
a
to Revenue and Customs, if the delivery of the information has been recorded on an official computer system;
b
by Revenue and Customs, if the despatch of the information has been recorded on an official computer system.
2
The use of an approved method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the delivery of relevant information —
a
to Revenue and Customs, if the delivery of the information has not been recorded on an official computer system;
b
by Revenue and Customs, if the despatch of the information has not been recorded on an official computer system.
3
The time of receipt or despatch of any relevant information delivered by an approved method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.
This is subject to the following qualification.
4
The Commissioners may by a general or specific direction provide for information to be treated as delivered upon a different date (whether earlier or later) than that given by paragraph (3).
5
Information shall not be taken to have been delivered to an official computer system by means of electronic communications unless it is accepted by the system to which it is delivered.
Authentication of information in document otherwise required to be signed
11
If —
a
information specified in Schedule 2 to these Regulations is delivered to Revenue and Customs by a method of electronic communications; and
b
the information is required to be signed by or on behalf of the person delivering it,
the requirement for a signature shall be treated as satisfied if the information is authenticated by or on behalf of the sender in such manner as may be approved by the Commissioners.
Use of unauthorised method of electronic communications
12
1
This regulation applies to information —
a
which is required to be delivered to Revenue and Customs under a provision of Part 2 of these Regulations; or
b
which is permitted to be delivered to Revenue and Customs under a provision of Part 3 of these Regulations.
2
The use of a method of electronic communications for the purpose of delivering such information is conclusively presumed not to have resulted in the delivery of that information, unless that method of electronic communications is for the time being approved for the delivery of information of that kind under that provision.
David Varney
Paul Gray
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th March 2006


text:
Title and commencement
1
These Regulations may be cited as the Dairy Produce Quotas (Amendment) Regulations 2006 and come into force on 31 st March 2006.
Amendment of the Dairy Produce Quotas Regulations 2005
2
The Dairy Produce Quotas Regulations 2005 are amended as follows.
3
In regulation 16(3), before the word “quota” insert “, as unused, ”.
4
In regulation 23(4)(a), for “reach the Secretary of State no later than” substitute “be sent to the Secretary of State on or before”.
5
In regulation 33(5) —
a
for “provide the Secretary of State with” substitute “send to the Secretary of State”;
b
for “and ensure that the list reaches her no later than” substitute “on or before”.
6
In regulation 35 —
a
in paragraph (1)(a) —
i
for “submit” (wherever occurring) substitute “send”;
ii
omit “so that the declaration reaches her”;
b
in paragraph (1)(b) —
i
for “submit” (wherever occurring) substitute “send”;
ii
omit “so that the summary reaches her”;
c
in paragraph (2), for “submitted” substitute “sent”.
7
In regulation 36 —
a
in paragraph (1), for “and (3)” substitute “to (3)”;
b
after paragraph (2), insert —
2A
Where a purchaser —
a
sends to the Secretary of State a summary of producers' statements required to be submitted under Article 8(2) of the Commission Regulation, which is inaccurate; and
b
by doing so causes an overstatement or an understatement by him, of deliveries made to him,
he is liable to pay to the Secretary of State a penalty equivalent to the theoretical amount of levy that would be due on 0.5% of the quantity by volume of milk which comprises the overstatement or understatement.
;
c
in paragraph (6) —
i
after “liable to pay to the Secretary of State” insert “, if she serves notice,”;
ii
at the end add “starting on the thirtieth day after service of the notice”.
Bach
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
24th January 2006


text:
Citation
1
This Order may be cited as the Clean Neighbourhoods and Environment Act 2005 (Commencement No. 2) (England) Order 2006.
Commencement of provisions
2
1
Subject to paragraph (2), section 104 of, and Part 10 of Schedule 5 to, the Clean Neighbourhoods and Environment Act 2005 come into force on 4th August 2006.
2
Paragraph (1) applies only in so far as the provisions to which it refers make amendments to section 78L of the Environmental Protection Act 1990 which relate to appeals against remediation notices served by a local authority in England or by the Environment Agency in relation to land in England.
Ian Pearson
Minister of State
Department for Environment, Food and Rural Affairs
17th May 2006


text:
Title, commencement and application
1
1
These Regulations may be cited as the Common Agricultural Policy Single Payment and Support Schemes (Amendment) (No. 3) Regulations 2006.
2
These Regulations come into force on 1 st April 2006.
Amendment
2
For regulation 10 (Transfers) of the Common Agricultural Policy Single Payment and Support Schemes Regulations 2005 substitute —
Transfers
10
For the purposes of Article 25(3) of Commission Regulation 795/2004, a transferor of a payment entitlement shall communicate the transfer to the relevant competent authority responsible for determining the particular single application in question and shall do so —
a
if he communicates the transfer on or before 23rd April 2006 —
i
no later than three weeks before the transfer is to take place; and
ii
no later than three weeks before the last day for submission of the single application, or
b
if he communicates the transfer after 23rd April 2006 —
i
no later than six weeks before the transfer is to take place; and
ii
no later than six weeks before the last day for submission of the single application.
.
Bach
Parliamentary Under Secretary of State
Department for Environment Food and Rural Affairs
Date 29th April 2006


text:
PART 1
General
Citation, commencement, interpretation and application
1
1
These Regulations may be cited as the Local Government Pension Scheme (Amendment) Regulations 2006.
2
These Regulations apply in relation to England and Wales .
3
These Regulations shall come into force as follows —
a
Parts 1 and 2, paragraph (a) of regulation 34 and regulation 46 on 1st April 2006;
b
Part 3 (except paragraph (a) of regulation 34) and regulations 47 and 48 on 6th April 2006; and
c
Part 4 on 1st October 2006.
4
In these Regulations, “the principal Regulations ” means the Local Government Pension Scheme Regulations 1997 .
Amendment of Regulations
2
The principal Regulations shall be amended in accordance with regulations 3, 5 to 8(1) and 9 to 46 of these Regulations.
PART 2
Cost of liabilities
Calculations
3
In regulation 20, after paragraph (3) insert —
3A
A member in respect of whom a benefit crystallisation event occurs on or after 6th April 2006 may elect in writing to the appropriate administering authority before any benefits become payable to increase the retirement grant payable under paragraph (3) by commuting his pension, or a part thereof, at a rate of £12 for every £1 of annual pension entitlement surrendered.
3B
But the total amount of the member’s retirement grant, including any sum received in accordance with an election under paragraph (3A), shall not exceed 25% of the capital value of his accrued rights.
3C
For the purposes of this regulation, a member’s accrued rights include rights accrued in respect of any payments made by him in accordance with Chapter IV of Part III (Additional Voluntary Contributions).
3D
The capital value of a person’s accrued rights shall be calculated as shown in guidance issued by the Government Actuary.
.
Revised rates and adjustments certificates: period over which increased costs to be spread
4
1
This regulation applies where in considering whether to obtain a revised rates and adjustments certificate an administering authority, pursuant to regulation 7 of the Local Government Pension Scheme (Amendment) Regulations 2005 , has determined an increased liability over that shown in the valuation of the relevant pension fund as at 31st March 2004 (“the 2004 valuation ”).
2
The administering authority shall spread the increased liability over the 2005 Funding Strategy Statement Period.
3
In this regulation, “the 2005 Funding Strategy Statement Period” means the period over which the administering authority decided to spread the liabilities identified in the 2004 valuation, as set out in the first statement of their funding strategy published in accordance with regulation 76A of the principal Regulations.
PART 3
The tax regime
Further restrictions on eligibility
5
In regulation 6(3), for “his 65th birthday” substitute “the day before his 75th birthday”.
Periods of membership
6
In regulation 9, omit paragraph (1A).
High earners
7
After regulation 11, insert —
11A
1
This regulation applies where a member’s pay (calculated in accordance with regulation 13) in the year ending 5th April 2006 exceeds £105,600.
2
In such a case, his period of membership for calculating his entitlement to any benefits payable under these Regulations is obtained by aggregating his period of membership after that date with the period obtained by applying the formula set out in paragraph (3).
3
That formula is M times 105,600 divided by P, where M is his period of membership after 5th April 1989 and before 6th April 2006 (excluding any membership credited by virtue of a transfer under regulation 121) and P is his pay as mentioned in paragraph (1).
Employer’s discretion to reduce member’s contribution rate
8
1
Omit regulation 15.
2
Where, before its omission by paragraph (1), a member’s liability to make contributions to the Scheme has been reduced or, as the case may be, extinguished in accordance with regulation 15, his employing authority may recover any such contributions as would have otherwise have been made.
Inland Revenue limits on contributions
9
Omit regulation 16.
Limit on total amount of benefits
10
After regulation 19 insert —
Limit on total amount of benefits
19A
1
A member and any dependant of his shall not be entitled, under any provision of these Regulations, to receive benefits the capital value of which exceeds his lifetime allowance increased, where applicable, by his primary protection or enhanced protection.
2
In this regulation, “lifetime allowance”, “primary protection” and “enhanced protection” are to be construed in accordance with section 218 of, and Schedule 36 to, the Finance Act 2004 .
3
Any calculation of the capital value of a member’s benefits is to be carried out in accordance with guidance issued by the Government Actuary.
4
The appropriate administering authority is responsible for deducting from any payments of benefits under the Scheme any tax to which they may become chargeable under the Finance Act 2004.
Calculations
11
For regulation 20(4A) substitute —
4A
Where no benefit crystallisation event has occurred before the day after a member’s 65th birthday in respect of any benefits payable under the Scheme, those benefits shall be increased at such a rate as is shown as appropriate in guidance issued by the Government Actuary.
.
Final pay
12
In regulation 21(1), omit the words “and Schedule 4”.
Retirement after the normal retirement date
13
For regulation 25A(2) substitute —
2
The pension and retirement grant are payable immediately on retirement or, if earlier, on the day before the member’s 75th birthday.
.
Other early leavers: deferred retirement benefits and elections for early payment
14
1
In regulation 31(7), at the beginning insert “Subject to paragraph (7A)”.
2
After regulation 31(7), insert —
7A
A member who continues to be employed by a Scheme employer listed in Schedule 2 is only entitled to receive a pension and grant without reduction payable from his NRD if his employer consents to his doing so.
.
Re-employed and rejoining deferred members
15
In regulation 32, omit sub-paragraphs (a) and (b) of paragraph (2).
Surrenders of pensions
16
Omit regulation 33.
Requirements as to time of payment
17
1
After regulation 35(1) insert —
1A
But where, after 5th April 2006, a member who has attained the age of 50, with his employer’s consent, reduces the hours he works, or the grade in which he is employed, he may elect in writing to the appropriate administering authority and such benefits may be paid to him notwithstanding that he has not retired from that employment.
1B
If the payment of benefits referred to in paragraph (1A) takes effect before the member’s 65th birthday, the benefits payable are reduced in accordance with guidance issued by the Government Actuary.
1C
But the employer may choose to waive, in whole or in part, any such reduction.
1D
Where the employer so chooses, it shall pay to the fund the cost incurred as a result of such waiver as calculated by the fund’s actuary .
1E
Any benefits paid following an election under paragraph (1A) are not subject to abatement under regulation 110 in respect of any subsequent employment with the person who is his employer at the date of his election.
2
In paragraph (2), for “But they” substitute “In any event, retirement benefits under this Chapter”.
Guaranteed minimum pensions etc.
18
In regulation 36, omit paragraphs (7), (8) and (9).
Surviving spouse’s long-term pension
19
In regulation 41(6), after “death” insert “or half his pension before any commutation under regulation 20(3A), whichever is the greater”.
Meaning of “eligible child”
20
In regulation 44 —
a
at the beginning of paragraph (2) insert “Subject to paragraph (2A)”; and
b
after paragraph (2) insert —
2A
Notwithstanding paragraph (2)(b), a pension coming into payment on or after 5th April 2006 which would otherwise be payable by virtue of that paragraph shall only continue while the child is aged under 23.
.
Commutation: exceptional ill-health
21
1
After regulation 50(1) insert —
1A
An administering authority cannot be satisfied as mentioned in paragraph (1) unless they have first obtained a certificate from a fully registered person within the meaning of the Medical Act 1983 to the effect that the member’s life expectancy is less than one year.
.
2
In regulation 50(2), omit the words “(except the guaranteed minimum)”.
3
Omit regulation 50(3).
Scope of Part III: limits on benefits
22
In regulation 51, omit paragraph (2).
Power of employing authority to increase total membership
23
In regulation 52 —
a
at the end of sub-paragraph (2)(a) insert “or”;
b
omit sub-paragraph (2)(b); and
c
after paragraph (10) insert —
11
An additional period arising from a resolution under this regulation on or after 1st October 2006 shall be treated as a period of membership after that date.
.
Effect of increases under this Chapter for older members
24
Omit regulation 54.
Payments to increase total membership
25
For regulation 55(2) substitute —
2
That period must not exceed 6⅔ years.
.
Effect of increases under this Chapter for older members
26
Omit regulation 57.
Election for pension in lieu of retirement grant
27
Omit regulation 58.
Election for lump sum in lieu of pension
28
Omit regulation 59.
Accounts and audit
29
1
Regulation 76 is renumbered “76(1)”.
2
After regulation 76(1) (as so renumbered in accordance with paragraph (1)) insert —
2
The input period for the purposes of section 238 of the Finance Act 2004 is the year ending 31st March 2007 and each year ending 31st March thereafter.
.
Over-provision: calculation and return of surplus AVC and SV AVC funds
30
Omit regulation 85.
Commencement of pensions
31
For regulation 93(2)(b) substitute —
b
otherwise, unless he elects to defer payment, with his NRD (but any such deferral shall not extend beyond the day before his 75th birthday).
.
Treatment of other benefits
32
After regulation 96 insert —
96A
Any payment of employment-related benefits made to a member by an administering authority other than in accordance with regulations made under section 7 of the Superannuation Act 1972 shall be treated as if it had been made under the Scheme.
.
First instance decisions
33
In regulation 97(6) —
a
at the end of sub-paragraph (b), insert “and”;
b
in sub-paragraph (c), for “membership; and” substitute “membership.”; and
c
omit sub-paragraph (d).
Interpretation
34
In Schedule 1 —
a
after the definition of “Base rate” insert —
“Benefit crystallisation event” shall be construed in accordance with section 216 of the Finance Act 2004.
,
b
omit the definitions of “Class A member”, “Class B member” and “Class C member”, and
c
omit the definition of “Continuity conditions”.
Excluded membership
35
In the Table in Schedule 3 —
a
in paragraph 1, in the second column, omit the words “or paragraph 2, 4, 5 or 6(1) of Schedule 4”; and
b
omit paragraphs 4 and 5.
Revenue restrictions
36
Omit Schedule 4.
Councillor members
37
In Schedule 8 —
a
omit paragraph 1;
b
omit paragraph 3;
c
omit paragraph (3) of regulation 20 as substituted by paragraph 5, and substitute “65” for “70” in paragraph (5) as so substituted;
d
for paragraph 7, substitute —
In regulation 25A(1) omit the words “with the consent of his employing authority”.
;
e
in paragraph 9, omit sub-paragraph (b) and the word “and” immediately preceding it;
f
in paragraph 10, omit sub-paragraph (a);
g
omit paragraph 12;
h
omit paragraph (5)(b) of regulation 38 as substituted by paragraph 15; and
i
omit paragraph 19.
PART 4
The 85 year rule
Normal retirement
38
In regulation 25, omit paragraph (3A).
Other early leavers: deferred retirement benefits and elections for early payment
39
In regulation 31(4), omit the words from the beginning of the paragraph up to and including “is less than 85 years,”.
Re-employed and rejoining deferred members
40
In regulation 32 (5)(a), for “29 and 31(4)” substitute “and 29”.
Right to count credited period
41
In regulation 122 —
a
in paragraph (4), omit the words “or, if earlier” to the end of the paragraph; and
b
after paragraph (6), insert —
6C
A credited period arising from a request to accept a transfer value under regulation 121 which is made by a person who was an active member immediately before 1st October 2006 shall be treated as a period of membership before that date.
6D
A credited period arising from a request to accept a transfer value under regulation 121 which is made by a person who becomes a member on or after 1st October 2006 shall be treated as a period of membership after that date.
Credited periods for transferring members with mis-sold pension rights
42
In regulation 122A(1), at the end of paragraph (1) add “(and regulation 122(6B) does not apply to a transfer value credited under this regulation)”.
Rights as to service not matched by credited period
43
In regulation 123(2), omit sub-paragraph (b).
Excluded membership
44
In Schedule 3, in paragraphs 7 and 8 of the Table, omit “or calculating NRD under regulation 25(3A)”.
Former members of the Metropolitan Civil Staffs Superannuation Scheme
45
In Schedule 7, in paragraph 2(4), for “for the words from the beginning of the paragraph to “is less than 85 years” substitute” substitute “add at the beginning”.
PART 5
Miscellaneous
Scheme Employers: Firebuy Limited
46
1
In Schedule 2 (Scheme Employers), add at the end of the list “Firebuy Limited.”.
2
In the Table in Part 2 of Schedule 5, add at the end —
12 Employee of Firebuy Limited. Fund administered by the London Pensions Fund Authority.
.
Transitional provisions and savings
47
The Schedule to these Regulations (transitional provisions and savings) has effect.
Right to opt out
48
1
Where —
a
apart from this regulation, the amendments made by these Regulations would place any relevant beneficiary in a worse position that he would otherwise be, and
b
that relevant beneficiary so elects by notice in writing given to the appropriate administering authority within the period of six months beginning with 1st October 2006,
then the principal Regulations shall have effect in relation to him as if those amendments had never been made.
2
For the purposes of paragraph (1), a relevant beneficiary is a person to whom any benefit is or may become payable being a benefit payable to or in respect of a person who —
a
ceased to hold any employment in respect of which he was a member (whether or not he had subsequently recommenced any such employment), or
b
dies while in such employment,
before —
i
1st April 2006, in respect of amendments made by Parts 2 and 5; and
ii
6th April 2006, in respect of amendments made by Part 3.
Signed by authority of the First Secretary of State
Phil Woolas
Minister of State
Office of the Deputy Prime Minister
29th March 2006


text:
Citation and commencement
1
This Order may be cited as the Education (Designated Institutions) Order 2006 and shall come into force on 1st August 2006.
Designation of institutions
2
The Liverpool Institute for Performing Arts, being an institution which appears to the Secretary of State to fall within section 129(2) of the Education Reform Act 1988, is designated as an institution eligible to receive support from funds administered by the Higher Education Funding Council for England .
Bill Rammell
Minister of State
Department for Education and Skills
22nd June 2006


text:
Citation and commencement
1
These Regulations may be cited as the Registered Pension Schemes (Authorised Payments) Regulations 2006 and shall come into force on 6th April 2006.
Prescribed payments
2
For the purposes of section 164(f) of the Finance Act 2004 (authorised member payments), the following payments are prescribed —
a
lump sum payments arising from the commutation of equivalent pension benefits pursuant to regulation 2(1A) of —
i
the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc. ) Regulations 1997 , or
ii
the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997 ,
b
payments of state scheme premiums pursuant to —
i
section 55 of the Pension Schemes Act 1993 , or
ii
section 51 of the Pension Schemes (Northern Ireland) Act 1993 ,
c
payments of contributions equivalent premiums pursuant to —
i
section 55(2) of the Pension Schemes Act 1993 , or
ii
section 51(2) of the Pension Schemes (Northern Ireland) Act 1993 ; and
d
payments for restoring members' State scheme rights pursuant to —
i
paragraph 5(3B)(b) of Schedule 2 to the Pension Schemes Act 1993 , or
ii
paragraph 5(3B)(b) of Schedule 1 to the Pension Schemes (Northern Ireland) Act 1993 .
David Varney
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
1st February 2006


text:
Citation and commencement
1
This Order may be cited as the Bus Lane Contraventions (Approved Local Authorities) (England) (Amendment) (No. 7) Order 2006 and shall come into force on 2nd February 2007.
Specification of approved local authorities
2
South Tyneside Metropolitan Borough Council 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 Somerset County Council, insert the following row —
South Tyneside Metropolitan Borough Council S.I. 2006/3424
Signed by authority of the Secretary of State
G. Merron
Parliamentary Under Secretary of State
Department for Transport
20th December 2006