text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Motor Vehicles (Driving Licences) (Amendment) (No. 4) Regulations 2008 and come into force on 7th July 2008.
2
In these Regulations “the 1999 Regulations ” means the Motor Vehicles (Driving Licences) Regulations 1999 .
Amendment of the 1999 Regulations
2
The 1999 Regulations are amended in accordance with regulations 3 to 21.
Meaning of “theory test” etc.
3
1
In regulation 3 (interpretation) —
a
after the definition of “large motor bicycle” insert —
“large vehicle test of driving theory” means the test of driving theory described in regulation 40B(2);
“large vehicle test of hazard perception” means the test of hazard perception described in regulation 40B(4);
“large vehicle theory test pass certificate” means a certificate in the form specified in regulation 47B(1);
;
b
in the definition of “practical test” after “two” insert “or three”;
c
after the definition of “standard motor bicycle” insert —
“standard test of driving theory” means the test described in regulation 40B(1);
“standard test of hazard perception” means the test described in regulation 40B(3);
“standard theory test pass certificate” means a certificate in the form specified in regulation 47(2)(a);; and
; and
d
omit the definitions of “theory test” and “theory test pass certificate”.
2
After regulation 3, insert —
Meaning of “theory test”
3A
1
In these Regulations, “theory test” means —
a
where a test is to be conducted, by virtue of regulation 40(2), in two parts, the part, described in regulation 40(2)(a), which consists of the standard test of driving theory and the standard test of hazard perception; and
b
in any other case, each of the large vehicle test of driving theory and the large vehicle test of hazard perception.
2
Any reference in these Regulations to a “theory test” includes such a test conducted as part of an extended driving test.
.
Interpretation of Part III of the 1999 Regulations
4
In regulation 22 (interpretation of Part III) —
a
after the definition of “appointed person” insert —
“the CPC subjects” means the list of subjects set out in section 1 of Annex I to Directive 2003/59/ EC of the European Parliament and of the Council of 15 July 2003 on the initial qualification and periodic training of drivers of certain road vehicles for the carriage of goods or passengers, amending Council Regulation ( EEC ) No. 3820/85 and Council Directive 91/439/EEC and repealing Council Directive 76/914/EEC in so far as these subjects are not already covered by the matters specified in regulation 40C(5) in respect of a vehicle of the relevant class
; and
b
in the definition of “working day” after “means” insert “(other than in regulation 35)” and for “the Bank and Financial Dealings Act 1971” substitute “the Banking and Financial Dealings Act 1971” .
Persons by whom theory tests may be conducted
5
In regulation 23 (persons by whom theory tests may be conducted), after paragraph (3) insert —
3A
The Secretary of State may vary any conditions imposed under paragraph (3) by notice in writing given to the person to whom the approval was granted.
.
6
After regulation 23 insert —
23A
1
The Secretary of State shall, on request, supply (by electronic or other means) a test set to any person who has appointed another person or class of persons to conduct theory tests under sub-paragraph (b), (c), (da), (db), (e) or (f) of regulation 23(1) or under regulation 23(2)(b).
2
For each test set supplied under paragraph (1) the Secretary of State may make a charge —
a
in respect of a test in relation to a motor vehicle in a category of A, B or P, of £18.50; or
b
in respect of a test in relation to a motor vehicle in a category of C or D –
i
of £20 for a large vehicle test of driving theory; and
ii
of £9 for a large vehicle test of hazard perception.
3
The charge referred to in paragraph (2) is payable by the person who has appointed a person or class of persons to conduct the theory test for which a test set has been supplied.
4
In this regulation, a “test set” means —
a
in respect of the test referred to in paragraph (2)(a), a set of theory test questions and film clips, each as described in regulation 40B, for each person taking the test; and
b
in respect of the test referred to in paragraph (2)(b), a set of theory test questions, in the case of the large vehicle test of driving theory or a set of film clips, in the case of the large vehicle test of hazard perception, the set of questions or clips each being as described in regulation 40B, for each person taking the test.
.
Persons by whom practical and unitary tests may be conducted
7
In regulation 24 (persons by whom practical and unitary tests may be conducted) —
a
after paragraph (3) insert —
3A
The Secretary of State may vary any conditions imposed under paragraph (3) by notice in writing given to the person to whom the approval was granted.
; and
b
after paragraph (6) insert —
7
Each person who has appointed a person to conduct tests under sub-paragraph (ca), (cb), (d), (f) or (g) of paragraph (1) shall pay an annual charge of £950 during the currency of the appointment to the Secretary of State in accordance with paragraph (8) in respect of each person so appointed.
8
In the case of an appointment made —
a
on or after 4 August 2008, the annual charge is payable on the making of the appointment and on each anniversary of the appointment; and
b
before 4 August 2008, the annual charge is payable on 4 August 2008 and on each anniversary of that date.
.
Applications for theory tests: motor bicycle instructors
8
In regulation 27 (applications for theory tests: motor bicycle instructors) —
a
at the end of sub-paragraph (1)(b), add “and”; and
b
omit sub-paragraph (1)(c).
Applications for theory tests: large vehicle instructors
9
In regulation 28 (applications for theory tests: large vehicle instructors) —
a
at the end of sub-paragraph (1)(b) add “and”; and
b
omit sub-paragraph (1)(c).
Fees
10
In regulation 30 (fees for theory tests), for paragraph (1) substitute —
1
The fee payable for a large vehicle test of driving theory to be conducted by an appointed person is £35 and the fee payable for a large vehicle test of hazard perception to be conducted by an appointed person is £15.
.
Fees in respect of practical or unitary tests
11
In regulation 35 (fees in respect of practical or unitary tests), at the end add —
7
In this regulation “working day” means a day other than a Saturday, Sunday, bank holiday, Christmas Day or Good Friday (and “bank holiday” means a day to be observed as such under section 1 of and Schedule 1 to the Banking and Financial Dealings Act 1971).
.
Further requirements at tests
12
In regulation 38(4) (further requirements at tests) —
a
for “regulation 40(3)” substitute “regulation 40(4)”; and
b
for “a valid theory test pass certificate” substitute “a valid standard theory test pass certificate or a valid large vehicle theory test pass certificate”.
Nature and conduct of tests
13
For regulation 40 (nature of tests other than extended tests), substitute —
Nature of tests other than extended tests
40
1
This regulation and regulations 40A to 40C apply to tests other than extended driving tests and are subject to regulation 42.
2
The test for a licence authorising the driving of a motor vehicle of a class included in category A, B or P shall be conducted in two parts, namely —
a
the standard test of driving theory and the standard test of hazard perception, and
b
a practical test of driving skills and behaviour,
and a person taking such a test must pass both parts.
3
Subject to paragraph (4), the test for a licence authorising the driving of a motor vehicle of a class included in category C or D shall be conducted in three parts, namely —
a
the large vehicle test of driving theory,
b
the large vehicle test of hazard perception, and
c
a practical test of driving skills and behaviour,
and a person taking such a test must pass all three parts.
4
The test for a licence authorising the driving of a motor vehicle of a class included in category B+E, C+E and D+E —
a
in a case where the test is for a licence authorising the driving of vehicles in sub-category C1+E and the applicant is the holder of a full licence which was in force at a time before 1st January 1997 and authorises the driving of motor vehicles included in sub-category C1+E (8.25 tonnes) but not the driving of any other vehicles included in category C+E, shall consist of the matters prescribed in respect of the large vehicle test of driving theory for category C, the large vehicle hazard perception test and the specified requirements prescribed in respect of the practical test for category C+E, and
b
in any other case, shall consist of a practical test only.
5
The test for a licence authorising the driving of a motor vehicle of a class included in category F, G, H or K shall be a unitary test and a person taking such a test shall be treated as having passed it if he satisfies the person conducting the test that he is —
a
generally competent to drive a vehicle of that class without danger to, and with due consideration for, other road users,
b
fully conversant with the Highway Code, and
c
able to comply with the requirements specified in regulation 40C(6) in respect of a vehicle of that class.
.
14
After regulation 40, insert —
40A
1
Where a test is required to be conducted in two parts, a person taking the test —
a
must pass the theory test before he takes the practical test, and
b
shall not be entitled to apply for an appointment (or, as the case may be, be nominated pursuant to regulation 32(4)) for a practical test in respect of a motor vehicle of a class included in category A, B or P until he has been furnished with —
i
a valid standard theory test pass certificate stating that he has passed the theory test prescribed in respect of that category, or
ii
a certificate corresponding to such a certificate furnished under the laws of Northern Ireland stating that he has during the relevant period passed the theory test in respect of the same category.
2
Where a test is required to be conducted in three parts, a person taking the test —
a
must pass the large vehicle test of driving theory and the large vehicle test of hazard perception before he takes the practical test;
b
shall not be entitled to apply for an appointment (or, as the case may be, be nominated pursuant to regulation 33(4)) for a practical test in respect of a motor vehicle of a class included in category C or D until he has been furnished with —
i
a valid large vehicle theory test pass certificate in respect of that category; or
ii
a certificate corresponding to such a certificate furnished under the law of Northern Ireland.
Content of the tests
40B
1
The standard test of driving theory shall —
a
be conducted as an approved form of examination consisting of 50 questions, the questions being in either multiple choice or multiple response form and testing a candidate on the matters specified in regulation 40C(4) in respect of a vehicle of the relevant class; and
b
have a duration of 57 minutes or, in the circumstances specified in paragraph (6), 114 minutes.
2
The large vehicle test of driving theory shall —
a
be conducted as an approved form of examination consisting of 100 questions, the questions being in either multiple choice or multiple response form and testing the candidate on the matters specified in regulation 40C(5) in respect of a vehicle of the relevant class and the CPC subjects applicable to that class; and
b
have a duration of 115 minutes or, in the circumstances specified in paragraph (6), 230 minutes.
3
The standard test of hazard perception shall —
a
be conducted by means of the exhibition of film clips that take the perspective of the driver of a motor vehicle and show, at some point during each film clip, one or more hazards to traffic occurring on or near the road; and
b
require the candidate (using electronic equipment provided for the purpose and capable of recording the exact moment of each response) to indicate during each film clip the moment he observes a hazard to traffic on the road.
4
The large vehicle test of hazard perception shall comply with the requirements set out in paragraph (3) for the standard test of hazard perception and shall be in a form considered appropriate by the Secretary of State for testing the candidate’s competence in hazard perception in relation to vehicles in categories C and D.
5
The practical test and the unitary test shall each be conducted so that —
a
subject to paragraph (b), the person taking the test drives, wherever possible, both on roads outside built-up areas and on urban roads,
b
in the case of a test for a licence authorising the driving of a class of vehicle included in category A or P, the person undertaking the test undertakes the activities and manoeuvres specified in paragraphs 7 to 15 of Section D of Part I of Schedule 8 on a special testing ground, and
c
the time during which that person is required to drive on roads is —
i
in the case of a test taken before 1st September 2008 for a licence authorising the driving of a class of vehicle included in category C, C1, D or D1, not less than 50 minutes;
ii
in the case of a test taken on or after 1st September 2008 for a licence authorising the driving of a class of vehicle included in category C, C1, D or D1, not less than 60 minutes;
iii
in the case of a test for a licence authorising the driving of a class of vehicle included in category B+E, C1+E, C+E, D1+E or D+E, not less than 50 minutes; and
iv
in the case of any other test, not less than 30 minutes.
6
The circumstances referred to in paragraphs (1) and (2) are that the candidate requires the assistance of a suitably qualified person at the test by virtue of having reading difficulties.
7
For the purposes of this regulation —
“an approved form of examination” means a form of examination which is conducted in writing or by means of data recorded on equipment operating in response to instructions given by the candidate; and
“film clip” means a sequence of visual images displayed electronically.
Passing the test
40C
1
A person shall be treated as having passed the theory test described in regulation 40(2)(a) if he satisfies the person conducting the test —
a
in respect of the standard test of driving theory, of his knowledge and understanding of the specified matters; and
b
in respect of the standard test of hazard perception, that his performance in the test demonstrates an ability to perceive hazards on the road.
2
A person shall be treated as having passed —
a
the large vehicle test of driving theory if he satisfies the person conducting the test of his knowledge and understanding of the specified matters and the CPC subjects; and
b
the large vehicle test of hazard perception if he satisfies the person conducting the test that his performance in the test demonstrates an ability to perceive hazards on the road.
3
A person shall be treated as having passed the practical test if he satisfies the person conducting it of his ability to drive safely and to comply with the specified requirements.
4
The specified matters for a standard test of driving theory in respect of a licence authorising the driving of a motor vehicle of a class included in a category shown in column (1) of the table at the end of this regulation are the matters specified in relation to that category in column (2) of the table.
5
The specified matters for a large vehicle test of driving theory in respect of a licence authorising the driving of a motor vehicle of a class included in a category shown in column (1) of the table at the end of this regulation are the matters specified in relation to that category in column (2) of the table.
6
The specified requirements for a practical or unitary test in respect of a licence authorising the driving of a motor vehicle of a class included in a category shown in column (1) of the table are the requirements specified in relation to that category in column (3) of the table.
Table
(1) Category (2) Specified matters (3) Specified requirements
A Matters specified in Part 1 of Schedule 7. Requirements specified in Part 1 of Schedule 8. B Matters specified in Part 2 of Schedule 7. Requirements specified in Part 2 of Schedule 8. B + E — Requirements specified in Part 2 of Schedule 8. C Matters specified in Part 3 of Schedule 7. Requirements specified in Part 3 of Schedule 8. D Matters specified in Part 4 of Schedule 7. Requirements specified in Part 4 of Schedule 8. C + E — Requirements specified in Part 3 of Schedule 8. D + E — Requirements specified in Part 4 of Schedule 8. F — Requirements specified in Parts 5 and 6 of Schedule 8. G — Requirements specified in Parts 5 and 6 of Schedule 8. H — Requirements specified in Parts 5 and 7 of Schedule 8. K — Requirements specified in Part 5 of Schedule 8. P Matters specified in Part 1 of Schedule 7. Requirements specified in Part 1 of Schedule 8.
.
Nature of extended driving tests
15
In regulation 41 (nature of extended driving tests) —
a
in paragraph (1), for “paragraphs (2) to (11) of regulation 40” substitute “regulations 40 to 40C”; and
b
for paragraph (2), substitute —
2
For the purposes of an extended driving test, the provisions of regulations 40 to 40C shall apply as if regulation 40(1) were omitted and as if for sub-paragraph (c) of regulation 40B(5) there were substituted —
c
the time during which that person is required to drive on roads is not less than 60 minutes.
.
.
Evidence of result of theory test
16
In regulation 47 (evidence of result of theory test) —
a
in the heading, at the end add “: vehicles other than category C or D”;
b
for “theory test pass certificate” wherever it occurs substitute “standard theory test pass certificate”;
c
for paragraph (1), substitute —
1
The person conducting a theory test described in regulation 40(2)(a) shall arrange for the test to be marked on the day of the test.
; and
d
in paragraph (8), omit the words after “the Secretary of State”.
17
After regulation 47 insert —
Evidence of result of theory test: category C and D
47
A
The person conducting —
a
a large vehicle test of driving theory; or
b
a large vehicle test of hazard perception,
shall arrange for the test to be marked on the day of the test.
2
The person conducting a large vehicle test of driving theory shall, upon completion of the marking of the test, furnish —
a
a person who passes the test with a statement of performance in the form set out in Part 1 of Schedule 10A;
b
a person who fails to pass the test with a statement of performance in the form set out in Part 2 of Schedule 10A.
3
The person conducting a large vehicle test of hazard perception shall, upon completion of the test, furnish —
a
a person who passes the test with a statement of performance in the form set out in Part 1 of Schedule 10B;
b
a person who fails to pass the test with a statement of performance in the form set out in Part 2 of Schedule 10B.
4
Where a person who has conducted a large vehicle test of driving theory or a large vehicle test of hazard perception is satisfied that a statement of performance has been furnished in error to a person who took the test, he shall, upon receipt of that document from that person, and subject to paragraph (5), furnish that person with a correct statement.
5
Where the person who took the test alleges that a statement of performance has been furnished under paragraph (2)(b) or (3)(b) in error he may return the statement not later than 14 days after it is furnished to him to the person who conducted the test with a request in writing that the test be remarked.
6
The person who conducted the test shall comply with a request under paragraph (5) for the purpose of ascertaining whether an error has been made but otherwise shall not be obliged to remark any test.
7
A statement of performance is not valid for the purposes of regulation 47B(1) —
a
if the person to whom it is furnished is at that time ineligible, by virtue of an enactment contained in the Traffic Act or these Regulations, to take the test to which the statement relates; or
b
if the statement is furnished in error or with an error in the particulars required to be specified in it.
Large vehicle theory test pass certificates
47B
1
Where a person has obtained statements of performance under regulation 47A(2)(a) and (3)(a) he shall be entitled to be furnished with a large vehicle theory test pass certificate in the form set out in Schedule 10C.
2
The large vehicle theory test pass certificate shall be furnished as soon as practicable to a person entitled to it under paragraph (1) by the person who conducted the test to which the later of the two statements relates.
3
A large vehicle theory test pass certificate furnished in error, or with an error in the particulars required to be specified in it, may not be presented in support of an application for a licence as evidence that the person has passed the tests mentioned in such a certificate.
4
A large vehicle theory test pass certificate shall be valid for the purposes of regulation 38(4) for a period commencing on the earlier of the dates on which a person passes the large vehicle test of driving theory or the large vehicle hazard perception test and ending —
a
two years later, or
b
on the date on which that person is disqualified by order of a court under section 36 of the Offenders Act until he passes the appropriate driving test,
whichever is the earlier.
5
A large vehicle theory test pass certificate is not valid for the purposes of regulation 38(4) if —
a
it is furnished in error or with an error in the particulars required to be specified in it; or
b
the person to whom it is furnished is at that time ineligible, by virtue of an enactment contained in the Traffic Act or these Regulations, to take any test to which the certificate relates.
6
Where a person who has furnished a large vehicle theory test pass certificate is satisfied that it has been furnished with an error in the particulars specified in it, he shall upon receipt of that document from the person to whom it was furnished, furnish that person with a correct certificate.
7
A large vehicle theory test pass certificate shall cease to be valid if the person to whom it is furnished is disqualified by order of a court under section 36 of the Offenders Act until he passes the appropriate driving test.
8
A person authorised to conduct theory tests by virtue of paragraphs (b), (c), (da), (db), (e) or (f) of regulation 23(1) or regulation 23(2)(b) shall issue large vehicle theory test pass certificates using forms supplied by the Secretary of State.
.
Evidence of the result of practical or unitary test
18
In regulation 48 (evidence of the result of practical or unitary test) —
a
in paragraph (2)(b), for “theory test pass certificate” substitute “standard theory test pass certificate”;
b
after paragraph (2)(b), insert —
; or
ba
at the time when it is issued, the large vehicle theory test pass certificate produced to the person conducting the test in accordance with regulation 38(4) is invalid by virtue of regulation 47B(5).
; and
c
in paragraph (3), omit the words after the words “Secretary of State”.
Specified matters for theory test
19
In Schedule 7 (specified matters for theory test), for “Regulation 40” substitute “Regulation 40C”.
Forms of statements of performance and certificate
20
In Schedule 10 (forms of certificate and statement of theory test result), in Part 1, in the heading to that Part, for “Theory Test” substitute “Standard Theory Test”.
21
After Schedule 10 insert —
SCHEDULE 10A
Large vehicle test of driving theory
Regulation 47A(2)
PART 1 Statement of performance: pass
PART 2 Statement of performance: fail
SCHEDULE 10B
Large vehicle test of hazard perception
Regulation 47A(3)
PART 1 Statement of performance: pass
PART 2 Statement of performance: fail
SCHEDULE 10C
Large vehicle theory test pass certificate
Regulation 47B(1)
.
Savings and transitional provision
22
1
The 1999 Regulations shall have effect in relation to —
a
a theory test for which application has been made before the coming into force of these Regulations; and
b
a theory test to be taken on or after the date on which these Regulations come into force but before 4th August 2008,
without the amendments made by these Regulations.
2
In this regulation “theory test” has the same meaning as in regulation 3 of the 1999 Regulations but without the amendments made by these Regulations.
Signed by authority of the Secretary of State
Jim Fitzpatrick
Parliamentary Under Secretary of State
Department for Transport
28th May 2008
We approve the making of these Regulations
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
4th June 2008


type: legislation

jurisdiction: UK

text:
Citation and Interpretation
1
1
This Order may be cited as the Further Education and Training Act 2007 (Commencement No. 1) (England and Wales) Order 2008.
2
In this Order “the 2007 Act ” means the Further Education and Training Act 2007.
Provisions coming into force
2
The following provisions of the 2007 Act come into force on 18th April 2008:
a
section 29 to the extent that it is not already in force;
b
section 30 to the extent that it relates to the provisions set out in paragraphs (d) and (e);
c
Schedule 1 to the extent that it is not already in force;
d
in Schedule 2, the repeal of section 57(3) of the Further and Higher Education Act 1992;
e
in Schedule 2, the repeal of paragraph 18 of Schedule 14 to the Education and Inspections Act 2006.
Bill Rammell
Minister of State
Department for Innovation, Universities and Skills
7th April 2008


text:
1
1
This Order may be cited as the Travellers’ Allowances (Amendment) Order 2008 and comes into force on 1st December 2008.
2
The changes it makes only have effect where the person in question enters the United Kingdom on 1st December 2008 or later (see articles 2(1) and 2(2) of the Travellers’ Allowances Order 1994 – traveller from outside European Community’s value added tax or excise area).
2
The Schedule amends the Travellers’ Allowances Order 1994.
3
The Travellers’ Allowances Amendment Order 1995 is revoked.
Bernadette Kenny
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
28th November 2008


text:
Citation, commencement, interpretation and application
1
1
These Regulations may be cited as the National Health Service (Functions of Strategic Health Authorities and Primary Care Trusts and Administration Arrangements) (England) (Amendment) Regulations 2008 and shall come into force on 1 st April 2008.
2
In these Regulations, “the principal Regulations ” means the National Health Service (Functions of Strategic Health Authorities and Primary Care Trusts and Administration Arrangements) (England) Regulations 2002 .
3
These Regulations apply in relation to England.
Amendment of Schedule 5 to the principal Regulations
2
In Schedule 5 to the principal Regulations (Secretary of State’s functions under section 3(1) of the National Health Service Act 2006 exercisable by Strategic Health Authorities for the purpose of securing the provision of services: specified services) —
a
after the entry numbered 13 insert —
13A. Islet transplantation service
;
b
after the entry numbered 23 insert —
23A. Proton beam therapy service
.
Signed by authority of the Secretary of State for Health.
Ben Bradshaw
Minister of State,
Department of Health
4th February 2008


text:
Citation and Commencement
1
These Regulations may be cited as the Corporation Tax (Instalment Payments) (Amendment) Regulations 2008 and come into force on 28th October 2008.
Amendment of the Corporation Tax (Instalment Payments) Regulations 1998
2
The Corporation Tax (Instalment Payments) Regulations 1998 are amended as follows —
a
in regulation 3(4) omit “and (3B)”; and
b
in regulation 3(5)(b) omit “and (3B)”.
Steve McCabe
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
7th October 2008


text:
Citation and interpretation
1
1
These Regulations may be cited as the Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2008.
2
In these Regulations —
“the 1995 Act ” means the Pensions Act 1995;
“the 2004 Act ” means the Pensions Act 2004;
“the Employer Debt Regulations ” means the Occupational Pension Schemes (Employer Debt) Regulations 2005 ;
“the Multi-Employer Regulations ” means the Pension Protection Fund (Multi-employer Schemes) (Modification) Regulations 2005 ;
“the Entry Rules Regulations ” means the Pension Protection Fund (Entry Rules) Regulations 2005 ;
“the FSD Regulations ” means the Pensions Regulator (Financial Support Directions etc. ) Regulations 2005 ;
“the Scheme Funding Regulations ” means the Occupational Pension Schemes (Scheme Funding) Regulations 2005 .
Commencement and transitional provisions
2
1
Subject to the transitional provisions in paragraphs (3) to (8), these Regulations shall come into force on 6 th April 2008 (“the commencement date”).
2
Notwithstanding those provisions, regulation 5(12) of the Employer Debt Regulations, as substituted by these Regulations, shall apply when the amount of a debt arising under section 75(2) or (4) of the 1995 Act falls to be calculated after the commencement date.
3
Paragraph (4) shall apply where before the commencement date —
a
a person ceased to employ at least one active member in relation to a scheme at a time when at least one other person continued to employ persons in the description of employment to which the scheme related, and
b
that event was not an employment-cessation event, under regulation 6(4) of the old Regulations, in relation to the scheme.
4
The definition of “employment-cessation event”, as it appeared in regulation 6(4) of the old Regulations, shall continue to apply after the commencement date, in the case of a person to whom paragraph (3) applies, until —
a
immediately after such time as that person has ceased to employ persons in the description of employment to which the scheme relates at a time when at least one other person continues to employ such persons, or
b
such time as that person employs an active member.
5
The old Regulations shall continue to apply on and after the commencement date in relation to a debt arising under section 75(2) or (4) of the 1995 Act where —
a
the applicable time, in relation to the debt arising under section 75(2) or (4) of the 1995 Act, is before the commencement date, or
b
the employment-cessation event occurred before the commencement date.
6
The old Regulations shall continue to apply on and after the commencement date where a scheme commenced winding-up before the commencement date.
7
Paragraph (8) shall apply where —
a
an agreement is entered into before, on or within 12 months after the commencement date on the basis that a scheme’s apportionment rule will apply after the commencement date in relation to a specific employment-cessation event, or in relation to a debt arising as a result of the commencement of winding-up of the scheme;
b
the scheme’s apportionment rule was in force before the date on which these Regulations were laid before Parliament; and
c
the transaction to which the agreement related was considered before that date by the managing body of at least one of the parties to the agreement or of a connected or associated person of such a party.
8
The old Regulations shall continue to apply on and after the commencement date in relation to that employment-cessation event, or in relation to the winding-up of the scheme, where the employment-cessation event, or the commencement of winding-up, takes place during the period of 12 months beginning on the commencement date .
9
In paragraph (7) —
a
a “scheme’s apportionment rule” means a scheme rule for the purposes of regulation 6(2)(b) of the old Regulations, which makes provision for the difference between the value of a scheme’s assets and the amount of its liabilities to be apportioned among the employers in different proportions from those which would otherwise arise;
b
“managing body” means —
i
in relation to a company or other corporate body, its board of directors or governing body;
ii
in relation to a partnership, its partners;
iii
in relation to an individual, that individual;
c
“connected or associated person” has the meaning given by section 123 of the 1995 Act (“connected” and “associated” persons).
10
In this regulation, references to “the old Regulations” are to the Employer Debt Regulations as they existed before the commencement date.
Amendment of the Employer Debt Regulations
3
The Employer Debt Regulations are amended in accordance with the provisions of regulations 4 to 15.
Application and interpretation of the Employer Debt Regulations
4
1
For regulation 1(3)(a) (citation, commencement, application and extent) substitute —
a
any employer in relation to any debt which has arisen under section 75(1) of the 1995 Act to the trustees or managers of the scheme before that date.
.
2
In regulation 2(1) (interpretation) —
a
in the definition of “employer” after “and regulations” insert “6,”;
b
for the definition of “employment-cessation event” substitute —
“employment-cessation event” means in relation to a multi-employer scheme an event which is not a relevant event and which, subject to regulation 6A, occurs on the date on which —
an employer has ceased to employ at least one person who is an active member of the scheme, and
at least one other employer who is not a defined contribution employer continues to employ at least one active member of the scheme;
;
c
for the definition of “multi-employer scheme” substitute —
“multi-employer scheme” means a scheme (or a section of a scheme treated pursuant to regulation 8 as a separate scheme) in relation to which there is more than one employer;
;
d
for the definition of “withdrawal arrangement” substitute —
“withdrawal arrangement” means an arrangement that meets the conditions specified in paragraph 1 of Schedule 1A and meets the funding test;
;
e
insert in the appropriate alphabetical places —
“actuarial valuation” has the same meaning as in Part 3 of the 2004 Act;
“amount A” means the amount calculated in accordance with paragraph 4 of Schedule 1A;
“amount B” means the amount calculated in accordance with either sub-paragraph (2) or (3) of paragraph 5 of Schedule 1A;
“approved withdrawal arrangement” means an arrangement that meets the funding test and is approved by the Authority under regulation 7;
“approved withdrawal arrangement share” means an amount that is —
a cessation employer’s share of the difference,
less than amount A, and
payable by a cessation employer pursuant to an approved withdrawal arrangement;
“assessment period” has the meaning given in section 132 of the 2004 Act (assessment periods);
“cessation employer” means an employer in relation to the scheme in respect of whom an employment-cessation event has occurred;
“cessation expenses” are all expenses which, in the opinion of the trustees or managers of a scheme, are likely to be incurred by the scheme in connection with an employment-cessation event occurring to an employer in relation to the scheme;
“the corresponding assets” means the assets transferred in connection with the transfer from the scheme in respect of any relevant transfer liabilities;
“defined contribution employer” means an employer all the liabilities attributable to whom in relation to a scheme are liabilities in respect of money purchase benefits as defined in section 181(1) of the 1993 Act or in respect of supplementary benefits provided on an ancillary basis in the form of payments on death;
“departing employer” means —
a cessation employer; or
an employer in respect of whom an insolvency event has occurred;
“frozen scheme” means a scheme which has ceased to have active members;
“guarantors” means such one or more of the parties to a withdrawal arrangement or an approved withdrawal arrangement as are specified in the arrangement as the persons who have given guarantees in relation to amount B for the purposes of the arrangement;
“the guarantee time” means the earliest time when an event specified in paragraph 3 of Schedule 1A occurs;
“liability proportion” means “K/L” where —
“K” equals the amount of a scheme’s liabilities attributable to an employer in accordance with paragraph (4) of regulation 6; and
“L” equals the total amount of the scheme’s liabilities attributable to employment with the employers;
“liability share” means an amount equal to the liability proportion of the total difference between the value of the assets and the amount of the liabilities of the scheme;
“ PPF ” means the Pension Protection Fund established under Part 2 of the 2004 Act;
“the PPF Valuation Regulations ” means the Pension Protection Fund (Valuation) Regulations 2005 ;
“protected liabilities” has the same meaning as for the purposes of a valuation under section 179 of the 2004 Act (valuations to determine scheme under funding);
“recovery plan” means a recovery plan that complies with the requirements in section 226 of the 2004 Act and the Scheme Funding Regulations;
“regulated apportionment arrangement” is an arrangement under the scheme rules that —
provides for the amount that would have been the employer’s liability share to be changed;
where the employer’s liability share is reduced, apportions all or part of the amount that would have been the employer’s liability share to one or more of the remaining employers;
may provide for when the amount apportioned is to be paid;
is entered into before, on or after the applicable time;
sets out the amount of an employer’s regulated apportionment arrangement share; and
meets the conditions in regulation 7A;
“regulated apportionment arrangement share” means the amount under a regulated apportionment arrangement that is an employer’s share of the difference;
“relevant accounts” means the audited accounts for the scheme that comply with the requirements imposed under section 41 of the 1995 Act (provision of documents to members) ;
“the relevant transfer deduction” means the amount of the relevant transfer liabilities less the value of the corresponding assets;
“the relevant transfer liabilities” means the liabilities attributable to a departing employer that are transferred after the applicable time to an occupational or personal pension scheme or are otherwise secured;
“schedule of contributions” means the most recent schedule of contributions that is adopted in relation to the scheme for the purposes of Part 3 of the 2004 Act;
“scheme apportionment arrangement” means an arrangement under the scheme rules that —
provides for the employer to pay a scheme apportionment arrangement share instead of the employer’s liability share;
where that amount is less than the employer’s liability share, apportions all or part of the amount that would have been the employer’s liability share to one or more of the remaining employers;
may provide for when the amount apportioned is to be paid;
is entered into before, on or after the applicable time;
sets out the amount of an employer’s scheme apportionment arrangement share;
the trustees or managers consent to; and
meets the funding test;
“scheme apportionment arrangement share” means the amount under a scheme apportionment arrangement that is an employer’s share of the difference;
“scheme’s apportionment rule” means a scheme rule which makes provision for the difference between the value of a scheme’s assets and the amount of its liabilities to be apportioned among the employers in different proportions from those which would otherwise arise;
“the Scheme Funding Regulations” means the Occupational Pension Schemes (Scheme Funding) Regulations 2005 ;
“share of the difference” means the amount calculated as at the applicable time that is an employer’s share of the total difference between the value of the assets and the amount of the liabilities of a scheme;
“statutory funding objective” has the same meaning as in Part 3 of the 2004 Act;
“updated actuarial assessment” means —
the actuary’s estimate of the solvency of the scheme as defined in regulation 7(6) of the Scheme Funding Regulations included in the most recent actuarial valuation of the scheme received by the trustees or managers under section 224 of the 2004 Act; or
where the trustees or managers have not received a valuation of the scheme under section 224 of the 2004 Act, the actuary’s estimate of the solvency of the scheme included in the most recent actuarial valuation of the scheme received by the trustees or managers, which in the opinion of the actuary is appropriate to use,
adjusted to the applicable time to reflect the actuary’s assessment of changes between the effective date of that valuation and the applicable time in the value of the scheme’s assets and of the matters set out in regulation 7(6)(a)(i) and (ii) of the Scheme Funding Regulations;
“updated asset assessment” means an update (whether or not audited) of the value of the assets of the scheme identified in the most recent relevant accounts received by the trustees or managers which —
is prepared by the trustees or managers, and
estimates where they consider appropriate any alteration in the value of the assets of the scheme between the date by reference to which those accounts are prepared and the applicable time;
“withdrawal arrangement share” means an amount that is —
a cessation employer’s share of the difference,
equal to or, where the employer agrees, greater than amount A, and
payable by a cessation employer pursuant to a withdrawal arrangement;
.
3
For regulation 2(3) substitute —
3
References in these Regulations to BAS standards are to standards on winding up and scheme asset deficiency adopted or prepared, and from time to time revised, by the Board for Actuarial Standards.
.
4
Omit regulation 2(4), and insert —
4A
For the purposes of regulations 6B, 6C and 7, an arrangement relating to a scheme meets the funding test where the trustees or managers are reasonably satisfied that —
a
when the arrangement takes effect, the remaining employers will be reasonably likely to be able to fund the scheme so that after the applicable time it will have sufficient and appropriate assets to cover its technical provisions, taking account of any change in those provisions which will in the opinion of the trustees or managers be necessary as a result of the arrangement, and
b
in the case of a scheme apportionment arrangement under regulation 6B, the effect of the arrangement will not be to adversely affect the security of members’ benefits as a result of any —
i
material change in legal, demographic or economic circumstances, as described in regulation 5(4)(d) of the Scheme Funding Regulations, that would justify a change to the method or assumptions used on the last occasion on which the scheme’s technical provisions were calculated, or
ii
material revision to any existing recovery plan made in accordance with section 226 of the 2004 Act.
4B
For the purposes of paragraph (4A), where at the applicable time the trustees or managers of the scheme have not received its first actuarial valuation under Part 3 of the 2004 Act, that paragraph shall apply as if for that paragraph there were substituted —
(4A) For the purposes of regulations 6B, 6C and 7, an arrangement relating to a scheme meets the funding test where the trustees or managers are reasonably satisfied that, after taking account of the financial resources of the remaining employers, the arrangement is unlikely to adversely affect the security of the members’ benefits under the scheme.
.
4C
The trustees or managers may consider that the test in paragraph (4A)(a) is met if in their opinion the remaining employers are able to meet the relevant payments as they fall due under the schedule of contributions for the purposes of section 227 of the 2004 Act , taking into account any revision of that schedule that they think will be necessary when the arrangement takes effect.
4D
In paragraphs (4A) and (4C), references to “remaining employers” may in relevant circumstances be read as referring only to the employer or employers to whom all or part of the liability share is apportioned under the scheme rules.
.
Valuation of assets and liabilities
5
For regulation 5 (calculation of the value of scheme liabilities and assets: defined benefit schemes) substitute —
Calculation of the amount of scheme liabilities and value of scheme assets
5
1
The value of the assets which are to be taken into account for the purposes of section 75(2) and (4) of the 1995 Act shall be determined, calculated and verified by the trustees or managers.
2
The liabilities which are to be taken into account for the purposes of section 75(2) and (4) of the 1995 Act shall be determined by the trustees or managers and the amount of those liabilities shall be calculated and verified by the actuary.
3
The assets of the scheme shall be valued and the amount of the liabilities shall be determined and calculated by reference to the same date.
4
Subject to paragraph (15), the assets of a scheme to be taken into account by the trustees or managers are the assets attributable to the scheme in the relevant accounts, excluding —
a
any resources invested (or treated as invested by or under section 40 of the 1995 Act) in contravention of section 40(1) of the 1995 Act (employer-related investments);
b
any amounts treated as a debt due to the trustees or managers under section 75(2) or (4) of the 1995 Act (deficiencies in assets) or section 228(3) of the 2004 Act (amounts due in accordance with a schedule of contributions) which are unlikely to be recovered without disproportionate cost or within a reasonable time;
c
where it appears to the actuary that the circumstances are such that it is appropriate to exclude them, any rights under an insurance policy; and
d
assets representing the value of any rights to money purchase benefits under the scheme; and
where arrangements are being made by the scheme for the transfer to or from it of any accrued rights and any pension credit rights, until such time as the trustees or managers of the scheme to which the transfer is being made (“the receiving scheme”) have received the assets of the full amount agreed by them as consideration for the transfer, it shall be assumed that any assets transferred in respect of the transfer of those rights are assets of the scheme making the transfer and not assets of the receiving scheme.
5
An updated asset assessment may be used for the purposes of paragraph (4) if —
a
the trustees or managers, after consulting the cessation employer and other scheme employers, so decide; and
b
section 75(4) of the 1995 Act applies by virtue of an employment-cessation event.
6
The value to be given to the assets of a scheme by the trustees or managers is —
a
the value given to those assets in the relevant accounts or in the updated asset assessment less, in either case, the amount of the external liabilities;
b
in the case of any rights under an insurance policy taken into account notwithstanding paragraph (4)(c), the value the actuary considers appropriate in the circumstances of the case.
7
For the purposes of paragraph (6), “external liabilities” means —
a
such liabilities of the scheme as are shown in the net assets statement in the relevant accounts and their amount shall be taken to be the amount shown in that statement in respect of them (and the liabilities in paragraph (8) are not to be included as external liabilities); or
b
an estimate used for the purposes of an updated asset statement.
8
Subject to paragraphs (9), (13) and (15), the liabilities of a scheme to be taken into account by the trustees or managers are any liabilities —
a
in relation to a member of the scheme by virtue of —
i
any right that has accrued to or in respect of him to future benefits under the scheme rules,
ii
any entitlement to the present payment of a pension or other benefit which he has under the scheme rules, and
b
in relation to the survivor of a member of the scheme, by virtue of any entitlement to benefits, or right to future benefits which he has under the scheme rules in respect of the member.
9
The liabilities of a scheme to be excluded from paragraph (8) are —
a
liabilities secured by an insurance policy the rights under which are excluded under paragraph (4)(c); and
b
liabilities representing the value of any rights to money purchase benefits under the scheme.
10
For the purposes of paragraph (8) —
a
where arrangements are being made by the scheme for the transfer to or from it of accrued rights and any pension credit rights, until such time as the trustees or managers of the scheme to which the transfer is being made (“the receiving scheme”) have received the assets of the full amount agreed by them as consideration for the transfer, it shall be assumed that the rights have not been transferred;
b
it shall be assumed that all pensionable service under the scheme ceased before the applicable time; and
c
the following definitions shall apply —
“right” includes a pension credit right; and
“the survivor” of a member is a person who has survived the member and has any entitlement to benefit, or right to future benefits, under the scheme on account of the member.
11
The amount of the liabilities in respect of pensions and other benefits is to be calculated and verified by the actuary on the assumption that they will be discharged by the purchase of annuities of the kind described in section 74(3)(c) of the 1995 Act (discharge of liabilities; annuity purchase) and for this purpose the actuary must estimate the cost of purchasing annuities.
12
The actuary must estimate the cost of purchasing the annuities —
a
on terms the actuary considers consistent with those in the available market and which he considers would be sufficient to satisfy the scheme’s liabilities in respect of pensions and other benefits, or
b
where the actuary considers that it is not practicable to make an estimate in accordance with sub-paragraph (a), in such manner as the actuary considers appropriate in the circumstances of the case.
13
The liabilities shall include all expenses (except the cost of the annuities) which, in the opinion of the trustees or managers of the scheme, are likely to be incurred in connection with the winding-up of the scheme.
14
An updated actuarial assessment may be prepared by the actuary for the purposes of paragraph (8) if —
a
the trustees or managers, after consulting the actuary and the cessation employer, so decide; and
b
section 75(4) of the 1995 Act applies by virtue of an employment-cessation event.
15
If at the applicable time the scheme has not commenced winding-up and a withdrawal arrangement or an approved withdrawal arrangement is in force before the applicable time, the amount B treated as a debt due under the arrangement shall be included as an asset of the scheme, provided that the trustees or managers are reasonably satisfied that, as at the applicable time, the guarantors have sufficient financial resources to be likely to pay amount B.
16
For the purposes of paragraph (15), amount B shall be determined by the trustees or managers and calculated by the actuary as if it had become due at the applicable time.
17
Where in these Regulations there is a reference to —
a
the amount of any liability being calculated or verified in accordance with the opinion of the actuary or as he thinks appropriate, or
b
the actuary preparing an updated actuarial assessment,
he must apply any relevant BAS standards in making that calculation or verification, or preparing that update.
18
The amount of the liabilities of a scheme which are to be taken into account for the purposes of section 75(2) and (4) of the 1995 Act must be certified by the actuary in the form set out in Schedule 1 to these Regulations.
19
This regulation is subject to regulation 6 (multi-employer schemes: general), regulation 6C (withdrawal arrangements) and regulation 7 (approved withdrawal arrangements).
.
Amendment of regulation 6 (multi-employer schemes: general) of the Employer Debt Regulations
6
For paragraphs (2) to (5) of regulation 6 (multi-employer schemes: general) substitute —
2
For the purposes of paragraph (1), an employer’s share of the difference is the liability share unless the conditions are met for it being one of the following —
a
the scheme apportionment arrangement share;
b
the regulated apportionment arrangement share;
c
the withdrawal arrangement share; or
d
the approved withdrawal arrangement share.
3
Where —
a
the withdrawal arrangement share applies, the modification in regulation 6C(2) of section 75(4) of the 1995 Act shall apply when the withdrawal arrangement comes into force;
b
the approved withdrawal arrangement share applies, the modification in regulation 7(6) of section 75(4) of the 1995 Act shall apply when the approved withdrawal arrangement comes into force.
4
For the purposes of calculating the liability proportion for the purposes of the liability share, the liabilities attributable to employment with any employer (“Employer A”) shall be determined by the trustees or managers, after consulting the actuary and Employer A, as follows —
a
where a scheme apportionment arrangement (or before 6th April 2008, an exercise of a scheme apportionment rule) or a regulated apportionment arrangement has required certain liabilities to be apportioned to one or more employer in a particular way, those liabilities shall be so attributed;
b
subject to sub-paragraph (c), where liabilities to or in respect of any member arose as a result of pensionable service with more than one employer, the liabilities attributable to Employer A in respect of any such member shall comprise only liabilities which arose during or as a result of pensionable service with Employer A (including any liabilities attributable to a transfer received by the scheme during that period or periods of pensionable service); and
c
where any of the circumstances in paragraph (5) applies in respect of certain liabilities in respect of any member, those liabilities shall be attributable in accordance with the following sub-paragraphs applied in sequence —
i
either —
aa
if Employer A is the last employer of any member and the liabilities in respect of that member cannot be attributed to any employer, all of the liabilities to or in respect of any such member shall be attributable to Employer A, or
bb
the liabilities in respect of any member which cannot be attributed to any employer shall be attributable in a reasonable manner to one or more employer (which may or may not include Employer A), or
ii
if the trustees or managers are unable to determine whether or not Employer A is the last employer of any member and the liabilities in respect of that member cannot be attributed to any employer, the liabilities attributable to any such member shall not be attributable to any employer.
5
The circumstances referred to in paragraph 4(c) are —
a
where the trustees or managers are unable to determine to whom liabilities in respect of any member should be attributed in accordance with paragraph (4) (b), paragraph (4)(c) shall apply in relation to those liabilities which cannot be attributed to any employer under paragraph (4)(b); or
b
where the trustees or managers are able to determine to whom liabilities in respect of any member should be attributed in accordance with paragraph (4)(b), but to do so they expect disproportionate costs will be incurred by the scheme, paragraph (4)(c) shall apply in relation to those liabilities which cannot be attributed to any employer under paragraph (4)(b) except at disproportionate costs.
6
Where an employer notifies the trustees or managers that a relevant transfer deduction shall apply to a departing employer’s liabilities —
a
the departing employer’s liability share shall be reduced by the amount of the relevant transfer deduction, provided the relevant transfer liabilities and corresponding assets are transferred out during the period commencing with the applicable time and ending on the day that is 12 months later (“transfer out period”); and
b
the liability share shall be calculated after the end of the transfer out period or if all transfers are completed on a date before the end of that period, after that date.
7
For the purposes of paragraph (6), the relevant transfer deduction shall be determined by calculating the relevant transfer liabilities and the corresponding assets in accordance with regulation 5.
8
The amount of the liabilities attributable to an employer under paragraph (4), the liability proportion, and the amount of the liability share shall be calculated and verified by the actuary in accordance with any relevant BAS standards and shall be certified by him in the form set out in Schedule 1 to these Regulations.
.
Employment-cessation events, scheme apportionment arrangements, withdrawal arrangements and notifiable events
7
After regulation 6 insert —
Employment-cessation events: periods of grace
6A
1
Where but for this regulation an employment-cessation event would have occurred in relation to an employer (“A”) and before, on, or as soon as possible and in any event within one month after, the cessation date A gives the trustees or managers of a relevant scheme (“the scheme”) a period of grace notice, A will be treated for a period of grace as if he employed a person who is an active member of the scheme, but —
a
if by the last day of the period of grace A does not employ a person who is an active member of the scheme, A will be treated as if the period of grace had not applied;
b
if at any time during the period of grace A no longer intends to employ any person who will be an active member of the scheme, A must notify the trustees or managers of the scheme and A will be treated as if the period of grace had not applied;
c
if at any time during the period of grace A employs an active member (whether before or after giving the period of grace notice), A will be treated as if an employment-cessation event had not occurred in relation to him on the cessation date which applied to the period of grace notice; or
d
if during the period of grace an insolvency event occurs in relation to A, A will be treated as if the period of grace had not applied.
2
Where in accordance with paragraph (1) an employer is treated for the period of grace as if he employed at least one person who is an active member of the scheme, he will for the purposes of these Regulations be treated during that period as if he were an employer in relation to the scheme.
3
For the purposes of this regulation, the following definitions shall apply —
“cessation date” means the date on which the employer ceases to employ at least one person who is an active member of the scheme and at least one other person who is not a defined contribution employer continues to employ at least one person who is an active member of the scheme;
“relevant scheme” means a scheme in relation to which A is not aware of any intention for it to become a frozen scheme during the period of grace;
“period of grace” means a period commencing on the cessation date and ending on the earlier of —
the day which is twelve months later, or
the day on which the employer employs a person who is an active member of the scheme;
“period of grace notice” means a notice in writing that an employer intends during the period of grace to employ at least one person who will be an active member of the scheme.
Scheme apportionment arrangements
6B
1
Before the trustees or managers of the scheme enter into a scheme apportionment arrangement, the funding test must be met in relation to it.
2
Paragraph (1) shall not apply where —
a
the employer’s scheme apportionment arrangement share will be higher than the liability share and the trustees or managers are satisfied that the employer is able to pay the scheme apportionment arrangement share; or
b
at the date of the agreement the scheme had commenced winding-up, and the employer’s scheme apportionment arrangement share will be lower than his liability share and the trustees or managers are satisfied that —
i
it is likely that the employer would be unable to pay the liability share if it applied; and
ii
it is likely that the employer will be able to pay the scheme apportionment arrangement share.
Withdrawal Arrangements
6C
1
The trustees or managers may enter into a withdrawal arrangement, before, on or after the applicable time (which applies to an employment-cessation event), provided that —
a
the funding test is met, and
b
they are satisfied that at the date of the agreement, the guarantors have sufficient financial resources to be likely to be able to pay amount B that would arise on that date (or pay the likely amount B).
2
When the withdrawal arrangement comes into force —
a
the cessation employer’s share of the difference shall for the purposes of regulation 6(2) be the withdrawal arrangement share, and
b
section 75(4) of the 1995 Act shall apply as if amount B is treated as a debt due on the guarantee time and the guarantors who are party to the withdrawal arrangement shall be jointly liable unless the withdrawal arrangement provides that they shall be jointly and severally liable.
3
A relevant transfer deduction will apply to a withdrawal arrangement share provided any transfer or transfers of the cessation employer’s relevant transfer liabilities and corresponding assets are completed on or before the date which is twelve months after the employment-cessation event.
4
Schedule 1A makes further provision in relation to withdrawal arrangements.
Notifiable events
6D
Schedule 1B applies for the purposes of section 69(2)(a) and (3)(a) of the 2004 Act so as to require notice of the events prescribed in that Schedule to be given to the Authority by the persons prescribed in relation to those events, unless the Authority direct otherwise.
.
Approved withdrawal arrangements and regulated apportionment arrangements
8
For regulation 7 (multi-employer schemes: employment-cessation events and withdrawal arrangements), regulation 7A (calculation of amounts due from cessation employer by virtue of regulation 7), regulation 7B (calculation of amounts due from guarantors by virtue of regulation 7) substitute —
Approved withdrawal arrangements
7
1
If a cessation employer notifies the Authority in writing that he proposes to enter into an arrangement under this regulation and proposes to seek the Authority’s approval of the arrangement, the Authority may issue directions that —
a
a debt which may be treated as due under section 75(4) of the 1995 Act is to be unenforceable for such period (“suspension period”) as the Authority may specify in the direction;
b
the suspension period is to be extended by such further periods as it specifies; and
c
if an approved withdrawal arrangement comes into force before the end of the suspension period, section 75(4) of the 1995 Act is to apply with the modifications in paragraph (6).
2
The Authority may not approve an arrangement under this regulation unless —
a
the amount the cessation employer proposes to pay as its approved withdrawal arrangement share is less than amount A,
b
the trustees have notified the Authority that the funding test is met, and
c
the Authority are satisfied that it is reasonable to do so having regard to such matters as the Authority consider relevant, which may include the following —
i
the potential effect of the employment-cessation event on the method or assumptions used to calculate the scheme’s technical provisions;
ii
the financial circumstances of the proposed guarantors;
iii
the amount of the cessation employer’s share of the difference under the liability share;
iv
the amount the cessation employer proposes to pay as its approved withdrawal arrangement share (and, where there is likely to be a relevant transfer deduction, an estimate of the amount that the cessation employer will pay if the transfer is completed); and
v
the effect of the proposed arrangement on the security of members’ benefits under the scheme.
3
Approval by the Authority of an arrangement —
a
may be given subject to such conditions as the Authority consider appropriate; and
b
is to be given in a notice issued by the Authority.
4
An arrangement may be approved by the Authority in advance of an employment-cessation event occurring (see paragraph 6 of Schedule 1A ) or following the occurrence of such an event.
5
An arrangement may be approved by the Authority where a departing employer notifies the trustees that a relevant transfer deduction shall apply to the proposed approved withdrawal arrangement share, but such approval will cease to be effective if the transfer or transfers of the cessation employer’s liabilities are not completed on or before the date which is twelve months after the employment-cessation event or within such a longer period as the Authority approve.
6
If the Authority issue the directions referred to in paragraph (1) and an approved withdrawal arrangement comes into force before the end of the suspension period (referred to in that paragraph) —
a
the cessation employer’s share of the difference shall for the purposes of regulation 6(2) be the approved withdrawal arrangement share, and
b
section 75(4) of the 1995 Act shall apply as if amount B is treated as a debt due from the guarantors at the guarantee time for which (if there is more than one guarantor) they are jointly, or if the approved withdrawal arrangement provides, jointly and severally liable.
7
The Authority may issue a direction that amount B under an approved withdrawal arrangement is not to be treated as a debt due from the guarantors under section 75(4) of the 1995 Act and any such direction must be issued —
a
before the guarantee time, and
b
if the Authority consider that the approved withdrawal arrangement is no longer required.
8
The Authority may issue a notice that they consider amount B (or the balance remaining) under an approved withdrawal arrangement should be paid but they may not issue such a notice unless they consider that it is reasonable for the guarantors to be required to pay that amount at that time.
9
In forming an opinion for the purposes of paragraph (8), the Authority must have regard to such matters as the Authority consider relevant including —
a
whether the guarantors have taken reasonable steps to comply with the approved withdrawal arrangement;
b
whether the guarantors have complied with their obligations under Schedule 1B (notifiable events); and
c
the guarantors’ financial circumstances.
10
Where the Authority consider that an arrangement no longer requires to be continued in force, they may issue a notice to the parties to that effect.
11
Schedule 1A makes further provision in relation to approved withdrawal arrangements.
Regulated apportionment arrangements
7A
1
The conditions which apply to a regulated apportionment arrangement are as follows —
a
the arrangement applies to a trust scheme where —
i
the trustees are of the opinion that there is a reasonable likelihood of an assessment period commencing in relation to the scheme within the following twelve months; or
ii
an assessment period has already commenced in relation to the scheme and has not come to an end;
b
where an assessment period has not already commenced, the trustees of the scheme agree to the arrangement;
c
the arrangement and any amendments to the arrangement are approved by the Authority by a notice of approval; and
d
the Board of the PPF do not object to the arrangement.
2
A notice of approval is a confirmation, issued by the Authority, that in their opinion in the circumstances described in the application it would be reasonable to issue a notice of approval.
.
Single employer sections, multi-employer sections, etc
9
For regulation 8 (multi-employer schemes; sectionalised schemes) substitute —
Single employer sections, multi-employer sections, etc
8
1
Where section 75 of the 1995 Act and these Regulations (apart from this regulation) apply to a scheme in relation to which there is more than one employer they shall apply to each of the following sections or parts of that scheme as if the section or part were a separate scheme —
a
a section of a segregated scheme with one employer in relation to the section;
b
a section of a segregated scheme with more than one employer in relation to the section;
c
a death benefits section of a segregated scheme;
d
a frozen section of a segregated scheme.
2
For the purposes of paragraph (1) —
a
subject to sub-paragraph (b), a “segregated scheme” means a scheme in relation to which there is more than one employer and which is divided into two or more sections where —
i
any contributions payable to the scheme by an employer in relation to the scheme or by a member are allocated to that employer’s section, if more than one section applies to an employer to the section to which the employment relates, and any contributions to that employer’s or member’s section; and
ii
a specified proportion of the assets of the scheme is attributable to each section of the scheme and cannot be used for the purposes of any other section;
b
when determining whether a scheme is a segregated scheme there shall (for that purpose) be disregarded any provisions of the scheme which —
i
permit contributions or transfers of assets to be used to provide death benefits;
ii
permit any assets of a section of a scheme to be used for the purpose of another section in the event of the winding-up of the scheme or a section;
c
a “death benefits section of a segregated scheme” shall mean a section —
i
which provides death benefits only; and
ii
to which contributions or transfers of assets may only be made for the purpose of providing death benefits;
d
a “frozen section of a segregated scheme” shall mean a section —
i
which applies only to members who are no longer in pensionable service in relation to the section (and a period of grace notice has not been given under regulation 6A and a period of grace under that regulation is not in progress); and
ii
where the scheme rules have not been amended to prevent the scheme from otherwise being a segregated scheme.
.
Former employers
10
For regulation 9 (former employers) substitute —
Frozen schemes and former employers
9
1
In the application of section 75 of the 1995 Act to a scheme, subject to paragraph (3), references to employers include former employers.
2
For the purposes of this regulation —
a
a “former employer” means any person who employed persons in the description of employment to which the scheme relates but at the relevant time has ceased to do so;
b
in relation to a frozen scheme, “freezing event” means the event in consequence of which the scheme became a frozen scheme (this is subject to regulation 6A);
c
“relevant time” means in relation to a scheme which is not a frozen scheme, the applicable time, and in relation to a frozen scheme, the time of occurrence of the freezing event.
3
A person shall not be included as a former employer if —
a
he is a defined contribution employer;
b
before 19th December 1996, he ceased to be a person employing persons in the description or category of employment to which the scheme related and was not regarded as a “former participator” for the purposes of the 1996 Regulations by virtue of regulation 6 of those Regulations (ceasing to participate: transitional provision);
c
at a time before the relevant time, when the scheme had not commenced winding-up and the scheme continued to have active members, he —
i
on or after 19 th December 1996 and before 6 th April 1997, ceased to be a person employing persons in the description or category of employment to which the scheme related and was not regarded as a “former participator” for the purposes of the 1996 Regulations by virtue of regulation 6 of those Regulations (ceasing to participate: transitional provision);
ii
on or after 6 th April 1997 and before 6 th April 2008, ceased to be a person employing persons in the description or category of employment to which the scheme related and one of conditions A to I is met; or
iii
on or after 6 th April 2008 and before the applicable time, ceased to be a person employing persons in the description or category of employment to which the scheme related or an employment-cessation event or insolvency event occurs in respect of him and one of conditions A to I is met; or
d
in relation to a frozen scheme, at a time on or after 6 th April 2008, after the freezing event, when the scheme had not commenced winding-up and before the applicable time, he ceased to be a person employing persons in the description or category of employment to which the scheme related or an employment-cessation event or insolvency event occurred in respect of him and one of conditions A to I is met.
4
In the application of regulation 6 to a frozen scheme which was a multi-employer scheme before the event as a result of which the scheme became a frozen scheme, in relation to a person who before the applicable time was a former employer under this regulation, an employment-cessation event shall be treated as having occurred where notice is given to the trustees or managers by such a person for the purposes of this paragraph.
5
A notice given for the purposes of paragraph (4) must specify the date on which the employment-cessation event is to be treated as having occurred, being a date not earlier than 3 months before the date on which the notice is given, and not more than 3 months after that date.
6
Condition A is that as a result of the employment-cessation event, insolvency event or assumption of his liabilities by another person, no debt arose under section 75(2) or (4) of the 1995 Act (or, before 6 th April 2005, under section 75(1) of that Act).
7
Condition B is that no debt was treated as becoming due from him under section 75(2) or (4) of the 1995 Act (or, before 6 th April 2005, under section 75(1) of that Act).
8
Condition C is that a debt was treated as becoming due from him under section 75(2) or (4) of the 1995 Act (or, before 6 th April 2005, under section 75(1) of that Act) and has been paid by him before the applicable time.
9
Condition D is that in accordance with a withdrawal arrangement a debt was treated as becoming due from him under section 75(4) of the 1995 Act and has been paid by him before the applicable time.
10
Condition E is that in accordance with an approved withdrawal arrangement a debt was treated as becoming due from him under section 75(4) of the 1995 Act and has been paid by him before the applicable time.
11
Condition F is that in accordance with a scheme apportionment arrangement a debt was treated as becoming due from him under section 75(2) or (4) of the 1995 Act and has been paid by him before the applicable time.
12
Condition G is that in accordance with a regulated apportionment arrangement a debt was treated as becoming due from him under section 75(2) or (4) of the 1995 Act and has been paid by him before the applicable time.
13
Condition H is that a debt was treated as becoming due from him and has not been paid solely because he was not notified of the debt, and of the amount of it, sufficiently in advance of the applicable time for it to be paid before that time.
14
Condition I is that a debt was treated as becoming due from him under section 75(2) or (4) of the 1995 Act but at the applicable time it is excluded from the value of the assets of the scheme because it is unlikely to be recovered without disproportionate cost or within a reasonable time.
15
For the purposes of paragraph (6), an “employment-cessation event” shall include circumstances where before 6 th April 2005 —
a
section 75(1) of the 1995 Act applied when a scheme was not being wound-up, and
b
an employer ceased to be a person employing persons in the description or category of employment to which the scheme related at a time when at least one other person continued to employ such persons .
.
Multi-employer money purchase schemes
11
1
In regulation 11 (money purchase schemes: valuations etc), in paragraph (1) omit “and 7”.
2
In regulation 12(1) of the Employer Debt Regulations (multi-employer money purchase schemes) —
a
omit sub-paragraph (b) of paragraph (1A), as substituted for paragraph (1) of regulation 10 of the Employer Debt Regulations;
b
omit sub-paragraph (b) of paragraph (1B), as substituted for paragraph (1) of regulation 10 of the Employer Debt Regulations.
Modification of schemes
12
For regulation 16 (modification of schemes: apportionment of section 75 debt) substitute —
1
This regulation applies to a trust scheme (whether or not a money purchase scheme) for the purposes of section 68(2)(e) of the 1995 Act (power of trustees to modify schemes by resolution for prescribed purposes).
2
The trustees of such a trust scheme, after consulting such employers in relation to the scheme as they think appropriate, may by resolution modify the scheme for the purposes of making provision for an employer’s share of the difference for the purposes of regulation 6(2) to be attributed in a different proportion from that which would otherwise apply by virtue of the liability share.
.
Form of actuary’s certificate
13
Schedule 1 (form of actuary’s certificate) shall be substituted by the Schedule specified in Schedule 1 to these Regulations.
Withdrawal arrangements and approved withdrawal arrangements
14
Schedule 1A (multi-employer schemes: employer cessation events and approved withdrawal arrangements) shall be substituted by Schedule 2 to these Regulations.
Form of actuary’s certificate
15
Schedule 1B (form of actuary’s certificate: scheme funding basis debts in approved withdrawal arrangement cases) shall be substituted by the Schedules specified in Schedule 3 to these Regulations.
The Pensions Regulator’s functions under the Employer Debt Regulations
16
1
The following functions under the Employer Debt Regulations are regulatory functions of the Pensions Regulator for the purposes of Part 1 of the 2004 Act —
a
the power to make a direction under regulation 7(1);
b
the power to issue a notice under section 7(3)(b);
c
the power to make a direction under regulation 7(7);
d
the power to issue a notice under regulation 7(8);
e
the power to issue a notice under regulation 7(10);
f
the power to issue a notice under regulation 7A(2).
2
The Pensions Regulator may, if it thinks fit, delegate the functions specified in paragraph (1) to the Determinations Panel established under section 9 of the 2004 Act (the Determinations Panel).
3
Omit regulation 3 of the Occupational Pension Schemes (Employer Debt etc) (Amendment) Regulations 2005 .
Amendment of the Multi-Employer Regulations
17
Omit regulations 15(3)(a) and 62(3)(a) of the Multi-Employer Regulations (multi-employer sections: approval notices under section 122) .
Amendment of the Entry Rules Regulations
18
For paragraph (4) of regulation 2 of the Entry Rules Regulations (schemes which are not eligible schemes) substitute —
4
Paragraph (2) shall not apply in relation to an eligible scheme where before the beginning of an assessment period in relation to the scheme any of the following is in place —
a
a scheme apportionment arrangement under the Occupational Pension Schemes (Employer Debt) Regulations 2005 ;
b
a regulated apportionment arrangement under those Regulations;
c
a withdrawal arrangement under those Regulations;
d
an approved withdrawal arrangement under those Regulations.
.
Amendment of the FSD Regulations
19
In paragraph (2) of regulation 15 of the FSD Regulations (former employers) —
a
for “condition A, AA, B, C or D” substitute “A, AA, AB, B, C or D”;
b
for sub-paragraph (aa) substitute —
aa
condition AA is that —
i
such a debt became due;
ii
under regulation 7 of the Occupational Pension Schemes (Employer Debt) Regulations 2005 an approved withdrawal arrangement came into force and the debt treated as due, as a result of that arrangement, is the approved withdrawal arrangement share and the cessation expenses attributable to the employer within the meaning of those Regulations; and
iii
that debt has been paid;
ab
condition AB is that —
i
such a debt became due;
ii
under regulation 6C of the Occupational Pension Schemes (Employer Debt) Regulations 2005 a withdrawal arrangement came into force and the debt treated as due, as a result of that arrangement, is the withdrawal arrangement share and the cessation expenses attributable to the employer within the meaning of those Regulations; and
iii
that debt has been paid.
.
Amendment of the Scheme Funding Regulations
20
For paragraph 3 of Schedule 2 to the Scheme Funding Regulations (frozen/paid up schemes) substitute —
3
1
In the application of Part 3 of the 2004 Act and these Regulations to a scheme which has no active members, references to the employer have effect as if they were references to the person who was the employer immediately before the occurrence of the event after which the scheme ceased to have any active members (“the freezing event”).
2
A person shall cease to be treated as an employer under paragraph (1) if after the freezing event he ceases to be treated as a former employer under regulation 9 of the Occupational Pension Schemes (Employer Debt) Regulations 2005.
.
Signed by authority of the Secretary of State for Work and Pensions
Mike O’Brien
Minister of State,
Department for Work and Pensions
12th March 2008


text:
This Order may be cited as the General Dental Council (Continuing Professional Development) (Professions Complementary to Dentistry) Rules Order of Council 2008 and shall come into force on 1st August 2008.
Judith Simpson
Clerk of the Privy Council


text:
Citation, application and commencement
1
1
These Regulations may be cited as the Local Government Pension Scheme (Miscellaneous) Regulations 2008.
2
These Regulations apply in relation to England and Wales .
3
These Regulations shall come into force on 17th October 2008, but —
a
regulation 8, and so much of regulation 2 as relates to that regulation, shall have effect from 1st April 2004,
b
regulations 4 and 5, and so much of regulation 2 as relates to those regulations, shall have effect from 6th April 2006,
c
regulation 9, and so much of regulation 2 as relates to that regulation, shall have effect from 1st October 2006,
d
regulations 3, 7 and 10, and so much of regulation 2 as relates to those regulations, shall have effect from 1st April 2007,
e
regulation 6, and so much of regulation 2 as relates to that regulation, shall have effect from 6th April 2007, and
f
regulations 11 to 22 shall have effect from 1st April 2008.
Amendment of the 1997 Regulations
2
The Local Government Pension Scheme Regulations 1997 are amended in accordance with regulations 3 to 10.
Optional contributions during absences
3
In regulation 18 (optional contributions during absences) , after paragraph (2), insert —
2A
But in calculating the pay on which the contributions are made, any amount the person receives on account of a day’s work carried out under regulation 12A of the Maternity and Parental Leave etc. Regulations 1999 or regulation 21A of the Paternity and Adoption Leave Regulations 2002 that exceeds any maternity, paternity or parental leave pay due for that day, shall be disregarded.
.
Death grants
4
In regulation 38 (death grants) , for paragraph (6) substitute —
6
If the administering authority have not made payments under paragraph (1) equalling in aggregate the member’s death grant before the expiry of two years —
a
beginning with his death or
b
beginning with the date on which the administering authority could reasonably be expected to have become aware of the member’s death,
they must pay an amount equal to the shortfall to the member’s personal representatives.
.
Meaning of “eligible child”
5
For regulation 44 (meaning of eligible child) , substitute —
44
1
Subject to paragraph (3), the child of a deceased member is an eligible child if he is wholly or mainly dependent on the member, and is less than 18 years of age, at the date of the member’s death.
2
But a child who is born on or after the first anniversary of the date of the member’s death is not an eligible child.
3
A dependent child who has reached the age of 18 but has not reached the age of 23 and is in full-time education or undertaking vocational training at the date of the member’s death is an eligible child.
4
An appropriate administering authority may treat a dependent child as an eligible child after he reaches the age of 18 and until he reaches the age of 23 if he commences full time education or vocational training after the date of the member’s death.
5
In the case of a dependent child falling within paragraph (4), an appropriate administering authority may —
a
treat education or training as continuous despite a break; and
b
suspend payment of any entitlement to benefits under regulation 45, 46 and 47 of the 1997 Regulations during a break in education or training.
6
An appropriate administering authority may treat a dependent child who is disabled within the meaning of the Disability Discrimination Act 1995 as an eligible child.
.
Commutation: small pensions
6
In regulation 49 (commutation: small pensions) , after paragraph (1), insert —
1A
Any payment under paragraph (1) must be calculated in accordance with guidance issued by the Government Actuary.
.
Power of employing authority to increase total membership
7
In regulation 52 (power of employing authority to increase total membership) , after paragraph (1), insert —
1A
Where a member leaves his employment by reason of redundancy, a resolution under paragraph (1) may be passed at any time in the period of six months beginning with the date on which the member leaves his employment, but shall be deemed to take effect on the final day of employment, and
“redundancy” includes leaving employment in the interests of efficiency, or because the member held a joint appointment which has been terminated because the other holder has left it.
.
Rights to return of contributions
8
In regulation 87 (rights to return of contributions) , after paragraph (2A), insert —
2B
If a member dies before repayment of the contributions have been made, these shall be treated as a lump sum death benefit for the purposes of Part 2 of Schedule 29 to the Finance Act 2004.
.
Amendment of regulations 122A, 151 and 153
9
1
In regulation 122A(1) , for “regulation 122(6C)” substitute “regulation 122(6D)”.
2
In regulation 151(b) , omit “and regulation 153(1)”.
3
In regulation 153(1) , for “from the valuation date” substitute “from the day on which the pension sharing order takes effect”.
Occupational pension schemes
10
In Schedule 1 (interpretation), for the definition of “Occupational pension scheme”, substitute —
“Occupational pension scheme” means —
an occupational pension scheme within the meaning of section 1 of the Pension Scheme Act 1993 other than —
a retirement benefits scheme (as defined in section 611 of the Taxes Act) which is not of a description mentioned in section 596(1)(a), (b) or (c) of that Act,
an additional voluntary contributions scheme,
an appropriate policy,
a personal pension scheme, or
a self employed pension arrangement; and
a European pensions institution as defined in section 293(8) of the Pensions Act 2004 ;
.
Amendment of the Local Government (Management and Investment of Funds) Regulations 1998
11
The Local Government (Management and Investment of Funds) Regulations 1998 are amended in accordance with regulations 12 to 14.
12
In regulation 2 (general definitions) —
a
for the definition of “the 1997 Regulations”, substitute —
“the Administration Regulations ” means the Local Government Pension Scheme (Administration) Regulations 2008 ;
;
b
in the definition of “administering authority”, for “the 1997 Regulations” substitute —
the Administration Regulations;
;
c
after the definition of “administering authority”, insert —
“the Benefits Regulations ” means the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007 ;
and;
d
for the definition of “ Transitional Regulations ” substitute —
“Transitional Regulations” means the Local Government Pension Scheme (Transitional Provisions) Regulations 2008 ;
.
13
In regulation 5 (management of pension fund) —
a
in paragraph (2), for the words from the beginning to the end of sub-paragraph (b), substitute —
They must pay or credit to their pension fund, in addition to any other sum the Benefits Regulations, the Transitional Regulations or the Administration Regulations specify must be paid or credited to the fund —
a
the amounts payable by them or paid to them for the credit of the fund by any other authority under regulations 39 to 41 of the Administration Regulations,
b
all members’ contributions including those made by virtue of the Transitional Regulations, except contributions payable under regulation 25 of the Administration Regulations (additional voluntary contributions and shared cost additional voluntary contributions),
;
b
for paragraph (2)(e), substitute —
e
all additional payments received by the authority under the Benefits Regulations, the Transitional Regulations or the Administration Regulations.
;
c
in paragraph (3), for “Schedule 5 to the 1997 Regulations” substitute “Schedule 4 to the Administration Regulations.”;
d
in paragraph (4), for “regulation 82(1) of the 1997 Regulations” substitute “regulation 44(1) of the Administration Regulations”; and
e
omit paragraph (5).
14
In Schedule 2 (consequential amendments), omit paragraph 3.
Amendment of the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007
15
The Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007 are amended in accordance with regulations 16 to 20.
16
In regulation 1 (citation, commencement, interpretation and application) —
a
after the definition of “the 1997 Scheme ”, insert —
“the Administration Regulations” means the Local Government Pension Scheme (Administration) Regulations 2008 ;
b
after the definition of “appropriate fund”, insert —
“deferred member” has the same meaning as in Schedule 1 to the Administration Regulations:
and
c
after the definition of “part-time employee”, insert —
“pensioner member” has the same meaning as in Schedule 1 to the Administration Regulations:
.
17
In regulation 12 (power of employing authority to increase total membership of active members), after paragraph (2) add —
3
If the member leaves his employment for a reason other than redundancy, a resolution under paragraph (1) may only be passed before the relevant date.
4
If the reason for the member leaving his employment is redundancy, a resolution under paragraph (1) may be passed at any time in the period of six months beginning with the relevant date but shall be deemed to take effect on the relevant date.
5
The relevant date is the date on which the member leaves his employment.
6
“Redundancy” includes leaving employment in the interests of efficiency, or because the member held a joint appointment which has been terminated because the other holder has left it.
.
18
In regulation 23 (death grants: active members), for paragraph (5) substitute —
5
If the administering authority have not made payments under paragraph (1) equalling in aggregate the member’s death grant before the expiry of two years —
a
beginning with his death or
b
beginning with the date on which the administering authority could reasonably be expected to have become aware of the member’s death,
they must pay an amount equal to the shortfall to the member’s personal representatives.
.
19
In regulation 29 (calculation on leaving early) , in paragraph (4) for “regulation 6(2)” substitute “regulation 6”;
20
In regulation 32 (death grants: deferred members), for paragraph (4) substitute —
4
If the administering authority have not made payments under paragraph (1) equalling in aggregate the member’s death grant before the expiry of two years —
a
beginning with his death: or
b
beginning with the date on which the administering authority could reasonably be expected to have become aware of the member’s death,
they must pay an amount equal to the shortfall to the member’s personal representatives.
.
Amendment of the Local Government Pension Scheme (Transitional Provisions) Regulations 2008
21
The Local Government Pension Scheme (Transitional Provisions) Regulations 2008 are amended, in Schedule 1, by the insertion at the appropriate place in the list of provisions of the Local Government Pension Scheme Regulations 1997 which are saved from revocation, of —
Regulation 18 for the purpose of enabling an administering authority to make after 31st March 2008 a calculation in accordance with paragraph (2A);
;
Regulation 38 for the purpose of enabling an administering authority to make after 31st March 2008 a payment required by paragraph (6);
;
Regulation 44 for the purpose of enabling an administering authority to make after 31st March 2008 a determination whether a child of a deceased member is an “eligible child” within the meaning of regulation 44;
;
Regulation 52 for the purpose of enabling an employing authority to pass after 31st March 2008 a resolution under paragraph (1A);
; and
Regulation 130C ;
.
Amendment of the Local Government Pension Scheme (Administration) Regulations 2008
22
The Local Government Pension Scheme (Administration) Regulations 2008 are amended —
a
In regulation 31 (pension funds: governance compliance statement), by the insertion of —
1A
An administering authority that has not published the first such statement as prescribed by regulation 73A(2), must do so on or before 1st November 2008.
b
in regulation 83 (inward transfer of pension rights), by the substitution for paragraphs (2) and (3) of —
2
Relevant pension rights are —
a
accrued rights under a registered scheme other than rights to benefits under the scheme which are attributable (directly or indirectly) to a pension credit; and
b
accrued rights under a European pensions institution as defined in section 293(8) of the Pensions Schemes Act 2004 .
3
Accrued rights under a registered scheme include rights to preserved benefits and rights appropriately secured under section 19 of the 1993 Act.
; and
c
in Schedule 1, after the definition of “The commencement date”, by the insertion of —
“The contribution rate” shall mean the appropriate contribution rate for the member as provided in regulation 3 of the Benefits Regulations;
.
Signed by authority of the Secretary of State for Communities and Local Government
John Healey
Minister of State
Department for Communities and Local Government
9th September 2008


text:
Citation and commencement
1
These Regulations may be cited as the Taxes and Duties (Interest Rate) (Amendment) Regulations 2008 and shall come into force on 7th January 2009.
Amendment of the Taxes (Interest Rate) Regulations 1989
2
1
The Taxes (Interest Rate) Regulations 1989 are amended as follows.
2
In regulation 2(1) (interpretation) —
a
for the definition of “operative date” substitute —
“operative date” means —
the eleventh working day after the reference date, or
where regulation 3ZA or 3BA applies —
where the reference date is the first Tuesday, the day which is the Monday next following the first Tuesday, or
where the reference date is the second Tuesday, the day which is the Monday next following the second Tuesday;
, and
b
for the definition of “reference date” substitute —
“reference date” means —
the second working day following the day on which the most recent meeting of the Monetary Policy Committee of the Bank of England took place, or
where regulation 3ZA or 3BA applies —
the day which is the Tuesday next following the day on which that meeting took place (“the first Tuesday”), and
the day which is the Tuesday (“the second Tuesday”) occurring two weeks after the first Tuesday;
.
3
After regulation 2 insert —
Applicable rate of interest equal to zero
2A
In determining the rate of interest applicable under section 178 for any purposes mentioned in these Regulations, if the result is less than zero the rate shall be treated as zero for those purposes.
.
Amendment of the Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998
3
1
The Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998 are amended as follows.
2
In regulation 2(1) —
a
in the definition of “operative day” for “sixth day of each month” substitute “eleventh working day after the reference day”, and
b
in the definition of “reference day” for “twelfth working day before the next operative day” substitute “second working day following the day on which the most recent meeting of the Monetary Policy Committee of the Bank of England took place”.
3
After regulation 2 insert —
Applicable rate of interest equal to zero
2A
In determining the rate of interest applicable under section 197 for the purposes of any enactments referred to in these Regulations, if the result is less than zero the rate shall be treated as zero for those purposes.
.
Dave Watts
Steve McCabe
Two of the Lords Commissioners for Her Majesty’s Treasury
16th December 2008