type: legislation

jurisdiction: UK

text:
Preliminary
Citation, commencement and effect
1
These Regulations may be cited as the Insurance Companies (Overseas Life Assurance Business) (Tax Credit) Regulations 1995, shall come into force on 2nd January 1996, and shall have effect in relation to accounting periods beginning on or after 1st November 1994.
Interpretation
2
1
In these Regulations unless the context otherwise requires —
“ the Board ” means the Commissioners of Inland Revenue;
“branch” includes agency;
“the Compliance Regulations ” means the Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995 ;
“linked liabilities” means liabilities in respect of benefits to be determined by reference to the value of linked assets;
“policy holder” includes annuitant;
“relevant overseas policy holders” shall be construed in accordance with regulation 3;
“relevant tax credit” has the meaning given by regulation 8;
“tax credit territory” shall be construed in accordance with regulation 4.
2
In regulations 9 to 12, in any case where the obligations under any policy or contract of the body that issued, entered into or effected it (“the original insurer”) are at any time the obligations of another body (“the transferee”) to whom there has been a transfer of the whole or any part of a business previously carried on by the original insurer, any reference to an insurance company (however expressed) shall, unless the context otherwise requires, include the transferee.
3
In these Regulations any reference to a particular provision, without more, is a reference to that provision of the Income and Corporation Taxes Act 1988.
Meaning of relevant overseas policy holders
3
1
For the purposes of these Regulations, and subject to paragraph (2) below, policy holders are relevant overseas policy holders of a company if —
a
in relation to business other than reinsurance business, the company’s life assurance business with them is overseas life assurance business, or
b
in relation to reinsurance business —
i
the cedant company’s life assurance business with them is overseas life assurance business, or
ii
the reinsurance of the cedant company’s business with them is overseas life assurance business.
2
Policy holders shall not be relevant overseas policy holders where the business is reinsurance of business within sub-paragraph (i) or (ii) of section 431D(1)(b) .
Meaning of tax credit territory
4
For the purposes of these Regulations a territory is a tax credit territory if an individual resident in the territory and receiving a distribution would be entitled, under arrangements having effect by virtue of section 788, to a tax credit in respect of a qualifying distribution made to him by a company resident in the United Kingdom.
Entitlement to tax credit
Entitlement to tax credit
5
1
Subject to paragraph (2) below, an insurance company shall be entitled, under section 441A(3), to an amount of tax credit in the case of a distribution in respect of an asset of the company’s overseas life assurance fund if any of the company’s relevant overseas policy holders is residing in a tax credit territory.
2
An insurance company shall not be entitled, under section 441A(3), to an amount of tax credit as mentioned in paragraph (1) above to the extent that the company is entitled to that amount under any other provision of the Corporation Tax Acts.
Amount of tax credit
Amount of tax credit
6
The amount of tax credit to which an insurance company is entitled by virtue of regulation 5 in respect of an asset shall be calculated by —
a
taking, for each tax credit territory in which any of its relevant overseas policy holders is residing, the appropriate fraction of the relevant tax credit, and
b
aggregating the amounts arrived at under paragraph (a) above.
Appropriate fraction
7
1
In regulation 6 “the appropriate fraction” means —
a
in any case where the asset is linked to overseas life assurance business, the fraction specified in paragraph (2) below, and
b
in any case where the asset is not linked to overseas life assurance business, the fraction specified in paragraph (3) below.
2
The fraction referred to in paragraph (1)(a) above is the fraction of which —
a
the numerator is the aggregate amount of the company’s linked liabilities which are liabilities in respect of —
i
its relevant overseas policy holders within regulation 3(1)(a) residing in the tax credit territory, or
ii
its cedant companies in respect of the company’s relevant overseas policy holders within regulation 3(1)(b) residing in the tax credit territory, and
b
the denominator is the aggregate amount of the company’s linked liabilities which are liabilities in respect of —
i
all its relevant overseas policy holders within regulation 3(1)(a), or
ii
its cedant companies in respect of all the company’s relevant overseas policy holders within regulation 3(1)(b).
3
The fraction referred to in paragraph (1)(b) above is the fraction of which —
a
the numerator is the aggregate amount of the company’s liabilities, other than its linked liabilities, in respect of —
i
its relevant overseas policy holders within regulation 3(1)(a) residing in the tax credit territory, or
ii
its cedant companies in respect of the company’s relevant overseas policy holders within regulation 3(1)(b) residing in the tax credit territory, and
b
the denominator is the aggregate amount of the company’s liabilities, other than its linked liabilities, in respect of —
i
all its relevant overseas policy holders within regulation 3(1)(a), or
ii
its cedant companies in respect of all the company’s relevant overseas policy holders within regulation 3(1)(b).
4
In its application to an overseas life insurance company this regulation shall be modified so that the word “liabilities” wherever it occurs is construed in accordance with the definition given in paragraph 6(2) of Schedule 19AC .
Relevant tax credit
8
In regulation 6 the “relevant tax credit” means the amount of tax credit which would be paid under arrangements having effect by virtue of section 788, after taking into account any tax to be charged or deducted and any reduction in the amount received to be made by reference to the aggregate of the distribution and tax credit under those arrangements, if the distribution were received by an individual resident in the tax credit territory.
Territories in which policy holders residing
General
9
Any issue as to the territory in which a relevant overseas policy holder is residing for the purposes of these Regulations shall be determined in accordance with regulations 10 to 12.
Policies or contracts effected by a company resident in the United Kingdom outside the United Kingdom
10
1
This regulation applies in circumstances where a policy or contract is effected by a company resident in the United Kingdom at or through a branch outside the United Kingdom.
2
Subject to paragraph (3) below, the territory in which the policy holder was residing at the time the policy or contract was made shall be the territory in which the branch was situated.
3
Where —
a
the policy or contract was made at or through a branch situated in a tax credit territory, and
b
at the time the policy or contract was made the company was in possession of information making it reasonable for the company to assume that the policy holder was residing in a non-qualifying territory at that time,
the territory in which the policy holder was residing at the time the policy was made shall be that non-qualifying territory.
4
Where, pursuant to paragraph (2) or (3) above, a policy holder has been treated as residing in a territory at the time the policy or contract was made, the territory in which the policy holder is residing at any time thereafter shall, subject to paragraphs (5) and (6) below, be that same territory.
5
Where —
a
the policy or contract was made at or through a branch situated in a tax credit territory, and
b
at any time after the policy or contract was made the company comes to be in possession of information making it reasonable for the company to assume that the policy holder was residing in a non-qualifying territory at the time the policy or contract was made or at any time thereafter,
the territory in which the policy holder is residing shall, from the relevant date, be that non-qualifying territory.
6
If at any time after paragraph (5) above has applied, the company comes to be in possession of information making it reasonable for the company to assume that the policy holder, after residing in a non-qualifying territory, has begun residing in a tax credit territory, the territory in which the policy holder is residing shall, from the relevant date, be that tax credit territory.
Policies or contracts effected either by a company resident in the United Kingdom otherwise than outside the United Kingdom or by an overseas life insurance company
11
1
This regulation applies in circumstances where a policy or contract is effected either by a company resident in the United Kingdom otherwise than at or through a branch outside the United Kingdom, or by an overseas life insurance company.
2
Subject to paragraph (6) below, in a case where the business is not reinsurance business, the territory in which the policy holder was residing at the time the policy or contract was made shall be the territory specified in the certificate prescribed in regulation 6(3) or, as the case may be, 7(4) of the Compliance Regulations.
3
Subject to paragraphs (4) to (6) below, in a case where the business is reinsurance business, the territory in which the policy holder was residing at the time the policy or contract was made shall be a non-qualifying territory.
4
Subject to paragraph (6) below, in a case where —
a
the business is reinsurance business, and
b
the relevant overseas policy holder is a policy holder with a cedant company whose business with him is overseas life assurance business,
the territory in which the policy holder was residing at the time the policy or contract was made shall be the territory which the cedant company notifies the company is the territory specified in the certificate prescribed in regulation 6(3) or, as the case may be, 7(4) of the Compliance Regulations.
5
Subject to paragraph (6) below, in a case where —
a
the business is reinsurance business other than reinsurance business in a case falling within paragraph (4) above, and
b
the reinsurer notifies the company of the territory in which it reasonably believes the relevant overseas policy holder to reside,
the territory in which the policy holder was residing at the time the policy or contract was made shall be the territory notified.
6
Where, at the time the policy or contract was made, the company was in possession of information making it reasonable for the company to assume that the policy holder was residing in a non-qualifying territory at that time, the territory in which the policy holder was residing at the time the policy or contract was made shall be that non-qualifying territory.
7
Where, pursuant to any of paragraphs (2) to (6) above, a policy holder has been treated as residing in a territory at the time the policy or contract was made, the territory in which the policy holder is residing at any time thereafter shall, subject to paragraphs (8) and (9) below, be that same territory.
8
Where, at any time after the policy or contract was made, the company comes to be in possession of information making it reasonable for the company to assume that the policy holder was residing in a non-qualifying territory at the time the policy was made or at any time thereafter, the territory in which the policy holder is residing shall, from the relevant date, be that non-qualifying territory.
9
If at any time after paragraph (8) has applied, the company comes to be in possession of information making it reasonable for the company to assume that the policy holder, after residing in a non-qualifying territory, has begun residing in a tax credit territory, the territory in which the policy holder is residing shall, from the relevant date, be that tax credit territory.
10
The company shall obtain the notification mentioned in paragraph (4) above within —
a
nine months following the end of the cedant company’s accounting period in which the cedant company entered into the business with the relevant overseas policy holder, or
b
three months following the making of the reinsurance arrangement, or
c
three months following the end of the company’s accounting period in which the company first receives a distribution from an asset of its overseas life assurance fund to which a tax credit is attached,
whichever is the last to occur.
Interpretation of regulations 10 and 11
12
1
In regulations 10 and 11 a “non-qualifying territory” means —
a
the United Kingdom, or
b
a territory which is not a tax credit territory, or
c
a territory which is a tax credit territory, but where the amount of the relevant tax credit is nil.
2
In each of the provisions to which this paragraph applies, “the relevant date” means the date from which it is reasonable for the company to assume that the policy holder is residing as mentioned in that provision; and this paragraph applies to regulations 10(5), 10(6), 11(8) and 11(9).
Keeping and inpsection of records and provision of information
Records to be kept and transfers of records
13
1
An insurance company (including any transferee) shall at all times keep sufficient records to enable the requirements of these Regulations to be satisfied.
2
In any case where the obligations under any policy or contract of the body that issued, entered into or effected it (“the original insurer”) are at any time the obligations of another body (in this regulation referred to as the “transferee”) to whom there has been a transfer of the whole or any part of a business previously carried on by the original insurer, the original insurer shall deliver any relevant record (within the meaning given by the Compliance Regulations) to the transferee within the period of three months after the transfer.
3
Paragraph (2) above has effect in relation to transfers on or after 1st January 1996.
Information to be provided to the Board
14
An officer of the Board authorised for the purposes of this regulation may by notice in writing require any insurance company to which these Regulations apply or any cedant company with which the insurance company has entered into a reinsurance arrangement, within such time as may be provided by the notice (not being less than 30 days), to furnish him with such information as he may reasonably require for the purposes of these Regulations.
Inspection of records
15
1
An officer of the Board authorised for the purposes of this regulation may by notice in writing require any insurance company to which these Regulations apply or any cedant company with which the insurance company has entered into a reinsurance arrangement, within such time as may be provided in the notice (not being less than 30 days), to make available for inspection by that officer in the United Kingdom, such books, documents and other records as are in the company’s possession or under the company’s control containing information relating to the territory in which any policy holder is, or has been, treated under these Regulations as residing.
2
The officer to whom the books, documents and other records are made available shall be entitled to take copies, or make extracts from, any books, documents or records made available to him by virtue of paragraph (1) above.
S C T Matheson
G H Bush
Two of the Commissioners of Inland Revenue
12th December 1995


text:
Citation and commencement
1
This Order may be cited as the District of Bromsgrove (Electoral Arrangements) Order 1995, and shall come into force on 1st February 1995.
Interpretation
2
In this Order —
“the map” means the first of 3 maps prepared by the Department of the Environment, marked “Maps of the Hereford and Worcester and West Midlands (County Boundaries) Order 1993” , and deposited in accordance with regulation 5 of the Local Government Area Changes Regulations 1976 ; and
“ward” means a ward of the district of Bromsgrove in the county of Hereford and Worcester.
Electoral Changes
3
1
There shall be created a new ward which shall bear the name of the Uffdown and Waseley ward, and such ward shall consist of the existing areas of the wards of Uffdown and Waseley as marked on the map.
2
The wards of Uffdown and Waseley shall be abolished.
3
From 1st February 1995 until 4th May 1995 the Uffdown and Waseley ward shall be represented by the persons representing the Uffdown and Waseley wards immediately before 1st February 1995; thereafter it shall be represented by 3 district councillors.
Signed by authority of the Secretary of State for the Environment
Robert Jones
Parliamentary Under Secretary of State,
Department of the Environment
11th January 1995


text:
Commencement and citation
1
These Regulations may be cited as the Road Vehicles (Construction and Use) (Amendment) Regulations 1995 and shall come into force on 1st April 1995.
Preliminary
2
The Road Vehicles (Construction and Use) Regulations 1986 shall be further amended in accordance with the following provisions of these Regulations.
Amendments to Regulation 15 (braking systems of certain vehicles first used on or after 1st April 1983)
3
1
Regulation 15 shall be amended as follows.
2
In paragraph (1), the words “except sub–paragraph (b)(ii)” shall be omitted, for the words “the trailer” there “1983 or” in the proviso there shall be inserted the word “which”.
3
In paragraph (1A), the words “(b) and (c)” shall be omitted.
4
In paragraph (1C), the words “(b) and (c)” shall be omitted, for “(5)” there shall be substituted “(5A)” and after the words “1992 or” in the first place where they appear there shall be inserted the word “which,”.
5
After paragraph (1C) there shall be inserted the following paragraph —
1D
Save as provided in paragraphs (2), (3), (3A) and (5A), the braking system of every wheeled vehicle of a class specified in an item in column 2 of the Table which, in the case of a motor vehicle, is first used on or after 1st April 1995 or which, in the case of a trailer, is manufactured on or after that date shall comply with the construction, fitting and performance requirements specified in Annexes I, II and VII to Community Directive 91/422 , and if relevant, Annexes III , IV , V, VI , VIII , X, XI and XII to that Directive in relation to the category of vehicles specified in that item in column 3.
Provided that it shall be lawful for any vehicle of such a class which, in the case of a motor vehicle, was first used before 1st April 1995 or which, in the case of a trailer, was manufactured before that date to comply with the said requirements instead of complying with paragraph (1), (1A) or (1C) or with regulations 16 and 17.
.
6
In item 1 of the Table, for the words “and adapted” there shall be substituted the words “or adapted”.
7
In paragraph (2), for “and (1C)” there shall be substituted “, (1C) and (1D)” and in sub–paragraph (j) for the word “and” there shall be substituted the word “or”.
8
In paragraph (3) —
a
for “and (1C)” there shall be substituted “, (1C) and (1D)”;
b
in sub–paragraph (a) for “and 88/194” there shall be substituted “, 88/194 and 91/422” and for “or 88/194” there shall be substituted “, 88/194 or 91/422”;
c
for paragraph (b), there shall be substituted the following paragraph —
b
in items 2 and 3 —
i
the requirements specified in paragraph 1.1.4.2 of Annex II to Community Directive 79/489, 85/647, 88/194 and 91/422 shall not apply in relation to any vehicle first used before 1st April 1996;
ii
those requirements shall not apply in relation to any relevant bus first used on or after that date;
iii
sub–note (2) to paragraph 1.17.2 of Annex I to Community Directive 85/647, 88/194 and 91/422 shall not apply in relation to any vehicle,
and for the purposes of this sub-paragraph “relevant bus” means a bus that is not a coach;
;
d
in sub–paragraph (d)(i), after the words “the Motor Vehicles (Type Approval and Approval Marks) (Fees) Regulations 1990” there shall be inserted the words “, or the corresponding fee prescribed under any corresponding previous enactment” and for the words “belongs complies” there shall be substituted the words “belonged complied”.
9
In paragraph (3A), for the words “paragraph (1A)” there shall be substituted the words “paragraphs (1A), (1C) and (1D)”.
10
After paragraph (3A), there shall be inserted the following paragraph —
3B
No motor vehicle to which paragraph (1D) applies and which is first used on or after 1st April 1996 shall be fitted with an integrated retarder unless either —
a
the motor vehicle is fitted with an anti–lock device which acts on the retarder and which complies with the requirements specified in Annex X to Community Directive 91/422; or
b
the retarder is fitted with a cut–out device which allows the combined control to apply the service braking system alone and which can be operated by the driver from the driving seat;
and expressions (other than the word “vehicle”) used in this paragraph which are also used in Annex I to Community Directive 85/647 shall, for the purposes of this paragraph, have the same meanings as in that Annex save that “retarder” shall not in any circumstances include a regenerative braking system.
.
11
In paragraph (5A), after “(1C)” there shall be inserted “or (1D)”.
12
In paragraph (7), for “or 88/194” there shall be substituted the words “, 88/194 or 91/422”.
13
Regulation 15, as amended by this regulation and previous regulations with minor adjustments to the punctuation and spelling, is set out in the Schedule to these Regulations.
Amendments to regulation 16 (braking systems of vehicles to which regulation 15 does not apply)
4
1
Regulation 16 shall be amended as follows.
2
In paragraph (2), for “or (1C)” there shall be substituted “, (1C) or (1D)” and for “or 88/194” there shall be substituted “, 88/194 or 91/422”.
3
After paragraph (6), there shall be inserted the following paragraph —
6A
Paragraph (5A) does not apply to —
a
a vehicle with a maximum speed not exceeding 25 km/h; or
b
a vehicle fitted for an invalid driver.
.
Amendments to regulation 17 (vacuum or pressure brake warning devices)
5
1
Regulation 17 shall be amended as follows.
2
In paragraph (2)(a), for “or (1C)” there shall be substituted “, (1C) or (1D)” and for “or 88/194” there shall be substituted “, 88/194 or 91/422”.
Amendments to regulation 18 (maintenance and efficiency of brakes)
6
1
Regulation 18 shall be amended as follows.
2
In paragraph (2), the word “and” immediately after sub–paragraph (b) shall be omitted and after sub–paragraph (c) there shall be inserted —
and
d
an industrial tractor.
.
3
In Table I —
a
in item 1, for “or 88/194” there shall be substituted “, 88/194 or 91/422”; and
b
in item 3, after the words “Goods vehicles” there shall be inserted the words “and buses (in each case)”.
4
After paragraph (4), there shall be inserted the following paragraphs —
4A
A bus shall be deemed not to comply with the requirements of paragraph (3) unless it is capable of complying with those requirements both at its laden weight for the time being and at its relevant weight.
4B
For the purposes of paragraph (4A), the relevant weight, —
a
in relation to a bus first used on or after 1st April 1982, is its maximum gross weight; and
b
in relation to a bus first used before that date, is the weight specified in paragraph (4C).
4C
The weight referred to in paragraph (4B)(b) is —
X + 63.5 ( Y + Z ) kg
where —
X is the unladen weight of that bus in kilograms;
Y is the number of passengers that the bus is constructed or adapted to carry seated in addition to the driver; and
Z is —
in the case of a PSV which is not an articulated bus and has a standing capacity exceeding 8 persons, the standing capacity minus 8;
in the case of a PSV which is an articulated bus, the standing capacity; or
in any other case, nil.
.
5
In paragraph (8), for “88/194” there shall be substituted “, 88/194 or 91/422”.
6
After paragraph (8), there shall be inserted the following paragraph —
9
In this regulation —
“PSV” means a public service vehicle within the meaning of section 1 of the Public Passenger Vehicles Act 1981 ;
“standing capacity”, in relation to a PSV, means the number of persons that can be carried standing without an offence being committed under section 26 of the Public Passenger Vehicles Act 1981.
.
Amendments to regulation 25 (tyre loads and speed ratings)
7
1
Regulation 25 shall be amended as follows.
2
In paragraph (1), for the words “paragraphs (3), (4) and (7A)” there shall be substituted the words “paragraphs (3), (4), (7A) and (7B)”.
3
In paragraph (7A), after the words “shall not apply to” there shall be inserted the words “any tyre fitted to the axle of” and for the word “it” there shall be substituted the words “the vehicle”.
4
After the Table in paragraph (7A), there shall be inserted the following paragraphs —
7B
Paragraph (7C) applies where a tyre fitted to the axle of a vehicle —
a
bears a speed category symbol and load–capacity index, being marks that were moulded on to or into the tyre at the time that it was manufactured;
b
is designed and manufactured so as to be capable of operating safely at the speed and load indicated by those marks; and
c
is designed so as to be capable of being fitted to the axle of a vehicle of a class specified in item 1, 2, 3 or 4 in column 2 of Table III above.
7C
In the circumstances mentioned in paragraph (7B), paragraph (7) shall not apply to the tyre if —
a
the vehicle is being driven or drawn at a speed that does not exceed the speed indicated by the speed category symbol or 50 mph (whichever is the less), and
b
the load on the tyre does not exceed the load indicated by the load–capacity index.
.
Amendments relating to trailers
8
After regulation 86, there shall be inserted the following —
Use of secondary coupling on trailers
86A
1
No person shall use or cause or permit to be used on a road a motor vehicle drawing one trailer if the trailer —
a
is a trailer to which regulation 15 applies; and
b
is not fitted with a device which is designed to stop the trailer automatically in the event of the separation of the main coupling while the trailer is in motion,
unless the requirements of paragraph (2) are met in relation to the motor vehicle and trailer.
2
The requirements of this paragraph, in relation to a motor vehicle drawing a trailer, are that a secondary coupling is attached to the motor vehicle and trailer in such a way that, in the event of the separation of the main coupling while the trailer is in motion, —
a
the drawbar of the trailer would be prevented from touching the ground; and
b
there would be some residual steering of the trailer.
3
No person shall use or cause or permit to be used on a road a motor vehicle drawing one trailer if —
a
the trailer is a trailer to which regulation 15 applies;
b
the trailer is fitted with a device which is designed to stop the trailer automatically in the event of the separation of the main coupling while the trailer is in motion;
c
the operation of the device in those circumstances depends upon a secondary coupling linking the device to the motor vehicle; and
d
the trailer is not also fitted with a device which is designed to stop the trailer automatically in those circumstances in the absence of such a secondary coupling,
unless the requirements of paragraph (4) are met in relation to the motor vehicle and trailer.
4
The requirements of this paragraph, in relation to a motor vehicle drawing a trailer, are that the secondary coupling is attached to the motor vehicle and trailer in such a way that, in the event of the separation of the main coupling while the trailer is in motion, the device of the kind referred to in paragraph (3)(b) and (c) fitted to the trailer would stop the trailer.
5
This regulation is without prejudice to any other provision in these Regulations.
.
Amendments to Schedule 2
9
1
Schedule 2 shall be amended as follows.
2
In Table I, after item 61, there shall be inserted the following item —
61A 91/422 15.7.91 L233, 22.8.91, p.21 The braking devices of certain categories of motor vehicles and their trailers 71/320 as amended by 74/132, 75/524, 79/489, 85/647 and 88/194
Amendments to Schedule 3 (braking requirements)
10
1
Schedule 3 shall be amended as follows.
2
In the Table, in items 4 and 6, for “or 88/194” there shall be substituted “, 88/194 or 91/422”.
Signed by authority of the Secretary of State
Steven Norris
Parliamentary Under Secretary of State,
Department of Transport
6th March 1995


text:
1
This Order may be cited as the Acklam Sixth Form College, Middlesbrough and Kirby College of Further Education, Middlesbrough (Dissolution) Order 1995 and shall come into force on 1st August 1995.
2
On 1st August 1995 the Old Corporations shall be dissolved and all of their respective property, rights and liabilities shall be transferred to the New Corporation, being a body corporate established for purposes which include the provision of educational facilities or services.
3
Section 26(2), (3) and (4) of the Act shall apply to any person employed by either of the Old Corporations immediately before 1st August 1995 as if the references in that section —
a
to a person to whom that section applies were to a person so employed;
b
to the operative date were to 1st August 1995;
c
to the transferor were to either of the Old Corporations (as the case may be); and
d
to the corporation were to the New Corporation.
Tim Boswell
Parliamentary Under Secretary of State,
Department for Education
5th July 1995


text:
Citation and commencement
1
1
This Order may be cited as the Transfer of Functions (European Parliamentary Pay and Pensions) Order 1995.
2
This Order shall come into force on 27th December 1995.
Transfer of functions relating to European Parliamentary pay and pensions
2
1
The functions of the Secretary of State under —
a
the European Parliament (Pay and Pensions) Act 1979 , and
b
any order made under that Act,
are hereby transferred to the Lord President of the Council.
2
Subject to paragraphs (4) and (5), the words “Lord President of the Council” shall be substituted for the words “Secretary of State” wherever they occur in the provisions mentioned in paragraph (1).
3
In section 6 of the European Parliament (Pay and Pensions) Act 1979, the words “At any time after he has made an order under section 4” are hereby repealed.
4
Paragraph (2) shall not apply to article 25(6) of the European Parliamentary (United Kingdom Representatives) Pensions (Consolidation and Amendment) Order 1994 .
5
Paragraph (2) shall not apply to article 5(2) of the European Parliamentary (United Kingdom Representatives) Pensions (Additional Voluntary Contributions Scheme) ( No. 2) Order 1995 ; but in article 5(2) for “if the Secretary of State has appointed more than one financial institution” there shall be substituted “if more than one financial institution has been appointed”.
Supplementary
3
1
Any enactment, instrument, contract or other document passed or made before the coming into force of this Order shall have effect, so far as may be necessary for the purposes of or in consequence of the transfers effected by this Order, as if any reference to the Secretary of State were a reference to the Lord President of the Council.
2
This Order does not affect the validity of anything done by or in relation to the Secretary of State before the coming into force of this Order; and anything which, at the time of coming into force of this Order, is in process of being done by or in relation to the Secretary of State may, if it relates to the functions transferred by this Order, be continued by or in relation to the Lord President of the Council.
3
Any appointment made or other thing done by the Secretary of State for the purpose of a function transferred by this Order, if in force at the coming into force of this Order, shall have effect, so far as required for continuing its effect after the coming into force of this Order, as if made or done by the Lord President of the Council.
N. H. Nicholls
Clerk of the Privy Council


text:
1
This Order may be cited as the Value Added Tax (Treatment of Transactions) (Trading Stamps) Order 1995 and shall come into force on 1st June 1996.
2
The Value Added Tax (Treatment of Transactions) ( No. 1) Order 1973 is hereby revoked.
Derek Conway
Simon Burns
Two of the Lords Commissioners of Her Majesty’s Treasury
28th November 1995


text:
Title, commencement and extent
1
1
These Regulations may be cited as the Marketing of Fruit Plant Material Regulations 1995 and shall come into force on 1st December 1995.
2
These Regulations extend to Great Britain.
Interpretation
2
1
In these Regulations, unless the context otherwise requires —
“Directive 92/34/ EEC ” means Council Directive 92/34/EEC on the marketing of fruit plant propagating material and fruit plants intended for fruit production;
“Directive 93/48/EEC ” means Commission Directive 93/48/EEC setting out the schedule indicating the conditions to be met by fruit plant propagating material and fruit plants intended for fruit production pursuant to Directive 92/34/EEC ;
“Directive 93/79/EEC ” means Commission Directive 93/79/EEC setting out additional implementing provisions for lists of varieties of fruit plant propagating material and fruit plants, as kept by suppliers under Directive 92/34/EEC ;
“fruit plant” means a plant intended, after marketing, to be planted or replanted;
“inspector” means any person authorised by the Minister to be an inspector for the purposes of these Regulations;
“marketing” means the delivery, offer for sale, exposure for sale, sale and possession with a view to sale of plant material, and “market” and “marketed” shall be construed accordingly;
“the Minister” means, as respects England, the Minister of Agriculture, Fisheries and Food and, as respects Scotland or Wales, the Secretary of State;
“plant material” means fruit plants and seeds, parts of plants and all vegetative material, including rootstocks, intended for the propagation and production of fruit plants;
“producer” means a supplier engaged in the production or reproduction of plant material;
“responsible official body” means, as respects England and Wales, the Ministry of Agriculture, Fisheries and Food and, as respects Scotland, the Scottish Office Agriculture and Fisheries Department;
“supplier” means any person professionally engaged in the production, reproduction, preservation, treatment or marketing of plant material.
2
Any reference in these Regulations to a numbered regulation or a numbered schedule is a reference to the regulation or schedule so numbered in these Regulations.
Plant material to which these Regulations apply
3
1
Subject to paragraph (2) below, these Regulations shall apply to —
a
plant material of the genera and species set out in Schedule 1 and their hybrids;
b
rootstocks of other genera or species and their hybrids if plant material of a genus or species set out in Schedule 1 or of a hybrid of such a genus or species is or is to be grafted on to them.
2
These Regulations shall not apply to plant material intended for —
a
export to countries outside the European Community, if identified as such and kept sufficiently isolated from plant material not intended for such export;
b
trials or scientific purposes;
c
selection work; or
d
measures aimed at the conservation of genetic diversity.
Small producers
4
These Regulations shall not apply to a small producer all of whose production and sales of plant material are intended for final use by persons on the local market who are not professionally involved in plant production.
Quality requirements for plant material
5
No supplier shall market any plant material unless —
a
it is substantially free on visual inspection from any harmful organisms and diseases impairing quality which reduce its usefulness as plant material and in particular from the organisms and diseases listed in the Annex to Directive 93/48/EEC in respect of its genus or species;
b
it is substantially free from any defects likely to impair its usefulness as plant material;
c
it has adequate identity and purity relative to its genus or species and, except in the case of rootstocks which do not belong to a variety, variety; and
d
it is in lots of sufficiently homogeneous composition and origin.
Measures to be taken by producers
6
A producer shall —
a
treat or, where appropriate, remove any plant material showing visible signs or symptoms of any of the harmful organisms and diseases referred to in regulation 5(a) at the stage of the growing crop;
b
report to an inspector any plant material that fails to comply with the requirements of regulation 5(a) as a result of the presence of organisms and diseases listed in the Annex to Directive 93/48/EEC ; and
c
keep plant material in lots of homogeneous composition and origin during growing and lifting or removal from parent material.
Special provisions relating to the marketing of citrus plant material
7
No producer shall market any plant material of the genus Citrus unless —
a
it is derived from initial material which has been checked and found to show no symptoms of the viruses, virus-like organisms and diseases listed in the Annex to Directive 93/48/EEC in respect of Citrus and which has been tested individually using appropriate methods and found to be free from such viruses, virus-like organisms and diseases;
b
it has been checked and found to be substantially free from such viruses, virus-like organisms and diseases since the beginning of the last cycle of vegetation; and
c
in the case of grafting, it has been grafted onto rootstocks other than those susceptible to viroids.
Description of plant material
8
1
No supplier shall market plant material except with reference to its variety or, in the case of rootstocks which do not belong to a variety, to the appropriate species or interspecific hybrid.
2
Where a supplier markets plant material with reference to its variety, the reference shall be —
a
in the case of a commonly known variety which is the subject of a grant of plant breeders' rights, to the official denomination of the variety;
b
in the case of a variety which is the subject of an application for plant breeders' rights, to the breeders' reference or proposed name of the variety;
c
subject to paragraph (3) below, in the case of any other variety, based on the description of the variety on a written list kept by a supplier which includes —
i
the name of the variety and, where appropriate, its commonly known synonyms;
ii
a description of the variety, having regard to the Annex to Commission Directive 93/79/EEC ;
iii
indications as to the maintenance of the variety and the propagation system applied; and
iv
any indications as to how the variety differs from the other varieties most closely resembling it.
3
Sub-paragraphs (2)(c)(iii) and (iv) above shall not apply to a supplier engaged only in the marketing of plant material.
Information to accompany plant material
9
1
Subject to paragraphs (2) and (3) below, no supplier shall market any plant material unless it is accompanied by a supplier’s document on which appears the appropriate information prescribed in Part A of Schedule 2.
2
Where plant material is accompanied by a plant passport issued in accordance with Council Directive 77/93/EEC , the plant passport may constitute the supplier’s document for the purposes of paragraph (1) above if accompanied by the appropriate additional information prescribed in Part B of Schedule 2.
3
Paragraph (1) above shall not apply to plant material, accompanied by appropriate product information, which is marketed to a non-professional final consumer.
Records to be kept by suppliers
10
1
Subject to paragraphs (2) and (3) below, a supplier other than a producer shall keep —
a
written records, or records registered in an indelible fashion, on the buying, selling or delivery by him of plant material; and
b
records on the composition and origin of any plant material of different origins mixed by him during packaging, storage or transport or at delivery.
2
Paragraph (1) above shall not apply to a supplier engaged only in the marketing of small quantities of plant material to non-professional final consumers.
3
Sub-paragraph (1)(b) above shall not apply to a supplier engaged only in the marketing of plant material to non-professional final consumers.
4
A producer shall keep —
a
the records specified in item 2 of Schedule 3;
b
records on the composition and origin of any plant material of different origins mixed by him during packaging, storage or transport or at delivery; and
c
records on all occurrences on his premises of the harmful organisms referred to in regulation 5(a) and on any measures taken in relation to such occurrences.
Accreditation of producers
11
1
No producer shall market plant material unless he is accredited.
2
The Minister shall accredit a producer if he is satisfied that the producer complies with the requirements set out in Schedule 3.
3
The Minister may, by notice in writing served on an accredited producer who fails to comply with the requirements set out in Schedule 3, suspend or revoke accreditation, and in such notice shall state the grounds for suspension or revocation.
4
Applications for accreditation shall be made to the Minister in such form as the Minister may from time to time require.
Powers of inspectors
12
1
An inspector, upon producing, if required to do so, some duly authenticated document showing his authority, may at any reasonable time enter any premises of a supplier where he reasonably suspects that any activity which is governed by these Regulations is being carried on for the purposes of ascertaining whether there is or has been any contravention of these Regulations.
2
An inspector on entering any premises under paragraph (1) above may take with him representatives of the European Commission and such other persons as he considers to be necessary.
3
An inspector may carry out all reasonable checks and examinations necessary to ensure compliance with these Regulations, and in particular may —
a
take any plant material or sample from any plant material and send it for analysis;
b
require the production of any relevant records, lists and other documents;
c
inspect any relevant records, lists and other documents;
d
take any relevant records, lists and other documents for copying.
4
An inspector may by notice in writing served on a supplier in respect of any plant material on the supplier’s premises that the inspector has reasonable grounds for suspecting fails to comply with the requirements of regulation 5(a) require the supplier not to market or move from his premises or to permit or cause to be marketed or moved from his premises the plant material until the supplier has carried out such reasonable measures as the notice may specify.
Service of notices
13
1
A notice under these Regulations shall be deemed to have been served on a supplier if it is delivered to him personally or left for him at his last known place of abode or business or sent through the post addressed to him at his last known place of abode or business.
2
A notice under these Regulations may —
a
in the case of a body corporate, be served on the secretary or clerk of that body at the address of the registered or principal office of that body;
b
in the case of a partnership, be served on a partner or on a person having the control or management of the partnership business or, in Scotland, the firm at the principal office of the partnership.
Offences
14
1
A person who contravenes or fails to comply with any provision of these Regulations without reasonable excuse, proof of which shall lie on him, shall be guilty of an offence.
2
A person guilty of an offence under paragraph (1) above shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.
Tim Boswell
Parliamentary Secretary Ministry of Agriculture, Fisheries and Food
29th September 1995
Raymond Robertson
Parliamentary Under Secretary of State Scottish Office
25th September 1995


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Severn National Health Service Trust (Transfer of Trust Property) Order 1995 and shall come into force on 25th August 1995.
2
In this Order —
“the Authority” means the Gloucestershire Health Authority;
“the Trust” means the Severn National Health Service Trust;
“the trust property” means the items specified in a schedule of trust property prepared by and agreed upon by the Authority and the Trust on 10th March 1995, which schedule has been signed on behalf of both the Authority and the Trust.
Transfer of trust property
2
On 25th August 1995 the trust property shall be transferred from the Authority to the Trust.
Signed by authority of the Secretary of State for Health
Tom Sackville
Parliamentary Under Secretary of State,
Department of Health
27th July 1995


text:
Citation and commencement
1
This Order may be cited as the Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995 and shall come into force on 1st December 1995.
Interpretation
2
1
In this Order: —
a
“ the Act ” means the Hydrocarbon Oil Duties Act 1979;
b
“additive or extender”means additive or extender comprised in section 6(A) of the Act;
c
“the charge to duty”means the charge to duty imposed by section 6A of the Act;
d
“diesel engine”means an engine which is designed or adapted to be powered by diesel fuel;
e
“duty”means excise duty;
f
“engine”means an engine, motor or other machinery comprised in section 6A of the Act; and, in relation to an aircraft, which is designed or adapted to be a part of an aircraft and to give it motive power;
g
“heavy oil”has the meaning given in section 1(4) to the Act;
h
“light oil”has the meaning given in section 1(3) of the Act;
i
“liquid”means a liquid or substance comprised in section 6A of the Act;
j
“petrol engine”means an engine which is designed or adapted to be powered by leaded or unleaded petrol; and
k
“record”means the fuel substitutes record governed by regulation 6 of the Other Fuel Substitutes (Payment of Excise Duty etc) Regulations 1995 .
2
Where in this Order a rate of duty or a rebate is described as a rate or rebate specified in or by a section of the Act, that rate or rebate is the rate or rebate specified or having statutory effect for the time being when the liquid became the subject of the charge to duty by virtue of section 6A of the Act.
Determination of appropriate rate of duty
3
Subject to the proviso mentioned herein, the rate of the duty charged by virtue of section 6A of the Act on the setting aside or on the use of a liquid: —
a
as fuel for any engine; or
b
as an additive or extender,
shall be determined, in the case of a liquid falling within subparagraph (a) above, in accordance with the provisions of article 4 below, and, in the case of a liquid falling within subparagraph (b) above, in accordance with the provisions of article 5 below; provided that in any case not provided for by this Order the rate of duty in respect of the aforementioned liquid which is the subject of the charge to duty shall be that which is specified by section 6(1) of the Act for light oil.
Rates of duty for fuel substitutes
4
1
Paragraphs (2) to (4) below apply where, within the meaning of section 6A of the Act, a liquid as a fuel is set aside for a chargeable use with the consequence that a duty of excise is charged by virtue of that section, and paragraph (5) below applies where, within the meaning of that section, a liquid as a fuel is put to a chargeable use, not already having been charged under that section with a duty of excise, with the consequence that a duty of excise is charged on that use under that section.
2
Where a liquid is entered in the record as being suitable only as fuel for: —
a
a diesel engine, or an engine, other than a piston engine, of an aircraft, the rate of duty shall be that specified by section 6(1) of the Act for heavy oil;
b
a petrol engine powered by leaded petrol, the rate of duty shall be that specified by section 6(1) for light oil; and
c
a petrol engine powered by unleaded petrol, the rate of duty shall be that specified by section 6(1) of the Act for light oil less any rebate specified by section 13A of the Act for unleaded petrol.
3
Where a liquid is not entered in the record as being suitable only as fuel for one of the categories of engine described in the preceding paragraph, the rate of duty shall be the rate specified by section 6(1) of the Act for light oil, unless in respect of that liquid paragraph (4) applies.
4
Where the liquid mentioned at the end of the preceding paragraph is entered in the record as being specially produced as fuel for the piston engine of an aircraft and is delivered for use solely as fuel for the piston engine of an aircraft, the rate of duty shall be one half of the rate specified by section 6(1) of the Act for light oil.
5
Where a liquid is used as fuel in an engine described in subparagraph (a), (b) or (c) of paragraph (2) above, the rate of duty shall be that which is specified in that subparagraph; and, if the liquid is used in the piston engine of an aircraft, the rate of duty shall be that which is specified in paragraph (4) above.
Rates of duty for additives or extenders
5
1
Paragraphs (2) to (4) below apply where, within the meaning of section 6A of the Act, a liquid as an additive or extender is set aside for a chargeable use with the consequence that a duty of excise is charged by virtue of that section, and paragraph (5) applies where, within the meaning of that section, a liquid as an additive or extender is put to a chargeable use, not already having been charged under that section with a duty of excise, with the consequence that a duty of excise is charged on that use under that section.
2
Where a liquid is entered in the record as being suitable only as an additive or extender in fuel for one of categories of engine described in subparagraphs (a) to (c) of paragraph (2) of article 4 above, the rate of duty shall be that which is specified in the subparagraph describing that category.
3
Subject to paragraph (6) below, where a liquid is entered in the record as a multi-fuel additive or extender, the rate of duty shall be that which is specified by section 6(1) of the Act for light oil less any rebate specified by section 13A of the Act for unleaded petrol.
4
Where a liquid is not entered in the record under paragraph (2) and paragraph (3) above, the rate of duty shall be the rate specified by section 6(1) of the Act for light oil.
5
Where a liquid is used as an additive or extender in fuel used in: —
a
one of the categories of engine described in subparagraphs (a) to (c) of paragraph (2) of article 4 above, the rate of duty shall be that specified in the subparagraph describing that engine; or
b
in an engine described in paragraph (4) of article 4 above, the rate of duty shall be that specified by that paragraph.
6
For the purposes of paragraph (3) above a liquid only constitutes a multi-purpose additive or extender if, at the time it is set aside, within the meaning of section 6A of the Act, as a multi-purpose additive or extender, the liquid has been designated, made and prepared as being for acceptable use as an additive or extender in both heavy oil and light oil fuels for an engine.
Treatment of fuel substitutes etc, as heavy oil etc.
6
A liquid which is the subject of a charge to duty shall be treated upon the happening of the charge and thereafter as if it fell within the following descriptions, that is to say: —
a
heavy oil, where the rate of duty applying by virtue of this Order on the happening of that charge is the rate specified by section 6(1) of the Act for heavy oil;
b
light oil, where the rate of duty applying by virtue of this Order on the happening of that charge is described by reference to the rate of duty specified by section 6(1) of the Act for light oil.
Bowen Wells
David Willetts
Two of the Lords Commissioners of Her Majesty’s Treasury
9th November 1995


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Nevill Hall and District National Health Service Trust (Transfer of Trust Property) Order 1995 and shall come into force on 19th May 1995.
2
In this Order:
“the Authority” means the Gwent Health Authority;
“the Trust” means the Nevill Hall and District National Health Service Trust;
“the trust property” means the items specified in a schedule of trust property prepared by and agreed upon by the Authority and the Trust on 13th March 1995, which schedule has been signed on behalf of both the Authority and the Trust.
Transfer of trust property
2
On 19th May 1995 the trust property shall be transferred from the Authority to the Trust.
John Redwood
Secretary of State for Wales
12th April 1995


text:
PART I
THE TRAFFIC SIGNS (AMENDMENT) REGULATIONS 1995
Citation and commencement
1
This Part of this Instrument —
a
may be cited —
i
as the Traffic Signs (Amendment) Regulations 1995, and
ii
together with Part II of this Instrument, as the Traffic Signs (Amendment) Regulations and General Directions 1995; and
b
shall come into force on 5th January 1996.
Interpretation
2
In these Regulations “the principal regulations” means the Traffic Signs Regulations 1994 .
Amendment of the principal regulations
3
1
The principal regulations shall be amended as follows.
2
In regulation 4 for the definition of “tourist attraction” there shall be substituted —
“tourist attraction” means a permanently established destination or facility which —
attracts or is used by visitors to an area;
is open to the public without prior booking during its normal opening hours;
if located in Scotland is recognised by the Scottish Tourist Board; and
if located in Wales is recognised by the Wales Tourist Board;
.
3
In Part IV of Schedule 7 —
a
for the heading there shall be substituted —
SIGNS FOR SERVICES AND TOURIST FACILITIES (other than on motorways)
;
b
after diagram 2323 there shall be inserted diagrams 2324 to 2329, together with the captions and tables beneath those diagrams, as set out in the Schedule to these Regulations.
4
In Part VII of Schedule 7 —
a
at the end of item 4 of the table under diagram 2607 there shall be inserted —
The bed symbol shown in diagram 2324, the spoon and fork symbol shown in diagram 2326 or the cup symbol shown in diagram 2327 may be added as appropriate where the sign indicates the direction to serviced accommodation or refreshment facilities.
; and
b
at the end of item 4 of the table under diagram 2608 there shall be inserted —
The bed symbol shown in diagram 2324, the spoon and fork symbol shown in diagram 2326 or the cup symbol shown in diagram 2327 may be added as appropriate where the sign indicates the direction to serviced accommodation or refreshment facilities.
5
In Schedule 16 —
a
in column (2) of item 3, after “2323,” there shall be inserted “2324, 2325, 2326, 2327, 2328, 2329,”;
b
in column (2) of item 6, after “2323,” there shall be inserted “2324, 2325, 2326, 2327, 2328, 2329,”;
c
in column (2) of item 12, after “2315.1,” there shall be inserted “2324, 2326, 2328,”;
d
in column (2) of item 15, after “2323,” there shall be inserted “2325, 2327, 2329,”;
e
in column (2) of item 19, after “2309,” there shall be inserted “2324, 2325, 2326, 2327, 2328, 2329,”;
f
in column (2) of item 24, after “2203,” there shall be inserted “2328, 2329,”;
g
in column (3) of item 24 —
i
after the words “brown panel” there shall be inserted the words “or background”; and
ii
after the words “such a name together” there shall be inserted “or the name or a generic description of serviced accommodation or refreshment facilities and the appropriate symbol shown in diagram 2324, 2325, 2326 or 2327”;
h
in column (2) of item 28, after “2323,” there shall be inserted “2324, 2325, 2328, 2329,”;
i
in column (2) of item 29, after “2322,” there shall be inserted “2324, 2325, 2326, 2327,”;
j
in column (2) of item 33, after “2216,” there shall be inserted “2324, 2325, 2326, 2327, 2328, 2329,”; and
k
in column (3) of item 33, after the words “tourist attraction” there shall be inserted “or facility used by tourists”.
6
In Schedule 17 in column (2) of item 9, after “2323,” there shall be inserted “2324, 2325, 2326, 2327, 2328, 2329,”.
PART II
THE TRAFFIC SIGNS GENERAL (AMENDMENT) ( No. 2) DIRECTIONS 1995
Citation and commencement
1
This Part of this Instrument —
a
may be cited —
i
as the Traffic Signs General (Amendment) (No. 2) Directions 1995, and
ii
together with Part I of this Instrument, as the Traffic Signs (Amendment) Regulations and General Directions 1995; and
b
shall come into force on 5th January 1996.
Amendment of Traffic Signs General Directions 1994
2
In direction 12(3) of the Traffic Signs General Directions 1994 , after “2321,” there shall be inserted “2324, 2325, 2326, 2327, 2328, 2329,”.
Signed by authority of the Secretary of State for Transport
John Watts
Parliamentary Under Secretary of State,
Department of Transport
23rd November 1995
Signed by authority of the Secretary of State for Scotland
James Douglas-Hamilton
Minister of State, Scottish Office
28th November 1995
William Hague
Secretary of State for Wales
29th November 1995