text:
Citation and commencement
1
These Regulations may be cited as the Income Tax (Pay as You Earn) (Amendment) Regulations 2007 and shall come into force on 6th April 2007.
Amendment of the Income Tax (Pay as You Earn) Regulations 2003
2
The Income Tax (Pay as You Earn) Regulations 2003 shall be amended as follows.
3
In regulation 2 (interpretation) at the appropriate points in the alphabetical list insert the following definitions —
“closed tax year” means any tax year preceding the current year, and cognate expressions shall be construed accordingly;
;
“ HMRC ” means Her Majesty’s Revenue and Customs;
;
“qualifying payment” means a payment which becomes retrospective employment income as a relevant payment (including a notional payment);
;
“the relevant time”, in relation to retrospective employment income, has the meaning given by section 710(7) of ITEPA , as modified by subsection (7A) of that section, but subject to section 94(5)(c) of the Finance Act 2006;
;
“retrospective contributions regulations” has the meaning given by regulation 1(2) of the SSC Regulations;
;
“retrospective employment income” means payments which are retrospectively treated as payments of employment income by virtue of a retrospective tax provision;
;
“retrospective tax provision” means a provision of the Income Tax Acts charging to income tax amounts of employment income paid before the enactment containing the provision was passed;
;
“SSC Regulations” means the Social Security (Contributions) Regulations 2001 ;
.
4
After regulation 36 insert —
Income subject to retrospective tax provision — information to employee
36A
1
This regulation applies if —
a
a payment is made to an employee;
b
the employment in connection with which it was paid ceases;
c
the payment becomes a qualifying payment after the cessation of the employment;
d
the tax year in which the payment was actually made is not closed, and
e
the amount of the qualifying payment was not included in Form P45.
2
If this regulation applies the person who made the payment must provide to the employee, without unreasonable delay after the relevant time, details of —
a
the date on which the qualifying payment was actually made;
b
the amount of the qualifying payment; and
c
the amount of tax deducted under regulation 62(4) or (5).
.
5
In regulation 37 ( PAYE income paid after employment ceased), after paragraph (1) insert —
1A
But this regulation does not apply if regulation 37A applies.
.
6
After regulation 37 insert —
Income paid after cessation of employment subsequently becoming subject to PAYE
37A
1
This regulation applies if —
a
a payment has been made, after the cessation of the employment, to a former employee —
i
by the former employer, or
ii
by any other person in respect of an obligation of the former employer;
b
that payment becomes a qualifying payment after the employment ceased; and
c
the amount of the qualifying payment has not been included in Form P45.
2
Where a qualifying payment has been made in a closed year, the employer must deduct tax, from any other payment made to the former employee in the tax period at the relevant time —
a
in accordance with the last code used for the tax year in which the qualifying payment was made, or
b
if the employer has not been notified of a code for that tax year, at the higher rate of tax applicable for that year.
3
Where a qualifying payment has been made in an open year, the employer must deduct tax from any other payment made to the former employee —
a
in accordance with the code in force in the final tax period in which the employee was employed, or
b
if the employer has not been notified of a code, at the higher rate of tax applicable for that year.
4
Neither the making of the qualifying payment, nor its subsequently becoming taxable, affect the cessation of the employment, and the provisions listed in regulation 37(4) do not apply in relation that payment.
5
The employer must record the following information in a deductions working sheet for the tax year in which that payment was made.
If a deductions working sheet has not already been prepared for that tax year, the employer must prepare one.
6
The information is —
a
the date on which the qualifying payment was actually made;
b
the amount of that payment; and
c
the amount of tax to be deducted or accounted for under regulation 62(4) or(5) (notional payments).
7
The employer must also notify the employee of the information listed in paragraph (6) without unreasonable delay after the relevant time.
.
7
After regulation 50 insert —
Procedure in cases of retrospective earnings: code treated as issued by HMRC
50A
1
If —
a
as a result of a retrospective tax provision, a qualifying payment was made in a year (whether open or closed) to a person, and
b
a code has never been issued to the employer in respect of employment with whom that qualifying payment was made,
paragraph (2) applies.
2
Where this paragraph applies the higher rate code applicable to the year in which the qualifying payment was made is treated, for the purposes of Parts 2 to 4 (codes, deduction and repayment of tax, payments, information and returns) as having been issued by HMRC as the code for use in respect of the employee in relation to that year.
3
Paragraph (2) does not apply for the purposes of regulation 18 (objections and appeals) and regulations 46 to 49 and 51 to 53 (Form P46 procedure and late presentation of Form P45).
.
8
1
Amend regulation 62 (deductions in respect of notional payments) as follows.
2
In paragraph (1) after “notional payment” insert “(including a notional payment arising by virtue of a retrospective tax provision)”.
3
In paragraph (2) for “the following regulations” substitute “the provisions listed in paragraph (3)”.
4
In paragraph (3) —
a
for the opening words substitute “The provisions are — ”; and
b
in the table, after the entry relating to regulation 37 insert —
paragraphs (2) and (3) of regulation 37A Income paid after cessation of employment becoming subject to PAYE.
9
1
Amend regulation 66 (deductions working sheets) as follows.
2
After paragraph (4) insert —
4A
For the purposes of paragraphs (4)(a) and (6)(a), (b), (c), and (e)(i), a relevant payment —
a
which comprises an amount of retrospective employment income, and
b
which was actually paid during a tax year which is not closed,
shall be treated, for the purpose of computing the amount of tax to be deducted, as paid at the earlier of the relevant time and the end of the last tax period in which the former employee was employed .
.
3
At the end of the regulation add —
9
Nothing in this regulation applies to a closed tax year (see regulation 66A).
.
10
After regulation 66 insert —
Deduction working sheets: retrospective employment income in closed tax year
66A
1
Paragraph (2) applies if —
a
a code has been issued to an employer in respect of an employee for a tax year which has subsequently become a closed tax year (“the relevant tax year”); and
b
after the end of that tax year a payment made during it to that employee becomes a qualifying payment.
2
The employer must at the relevant time —
a
in a case where there was a deductions working sheet for the employee for the relevant tax year, revise it to reflect the effect of the retrospective tax provision on the total PAYE income including the retrospective employment income for that year; and
b
in a case where there was no deductions working sheet for the employee for the relevant year, produce one showing that effect on that income for that year.
3
In a case falling within paragraph (2)(b) the employer must record in the deductions working sheet —
a
the employee’s name,
b
the employee’s national insurance number, if known,
c
the employee’s final code for the relevant tax year, and
d
details of the relevant tax year.
4
The employer must record in the deductions working sheet in respect of every qualifying payment —
a
the date on which the payment is made,
b
the amount of the payment, and
c
the amount of tax, if any, to be deducted or accounted for under regulation 62(4) or (5) (notional payments).
5
Despite paragraph (4)(a), in completing the deductions working sheet, the amount of any retrospective employment income shall be treated, for the purpose of computing the amount of tax to be deducted, as if it were paid in the final tax period, in which the employee was employed, in the relevant tax year.
.
11
After regulation 67 insert —
Revised information to employees about payments and tax deducted (Form P 60)
67A
1
This regulation applies where —
a
an enactment containing a retrospective tax provision applicable to a closed tax year is passed; and
b
in consequence of the passing of that enactment an employee’s employment income in that closed tax year is increased.
2
Before 1 st January next following the passing of the enactment —
a
if the employer has previously given the employee a certificate (Form P60), the employer must give the employee a revised certificate (Form P60); and
b
if the employer has not previously given the employee such a certificate, the employer must give the employee a copy of the revised form P14 completed in accordance with regulation 73A (amended return of relevant payments (Forms P14 and P35(RL)) .
3
Paragraphs (2) and (3) of regulation 67 apply, in a case falling within paragraph (2)(a), for the purposes of this regulation as they apply for the purposes of that regulation, save that —
a
sub-paragraph (f) of paragraph (2) shall have effect as if for “the total amount” there were substituted “the revised total amount”; and
b
sub-paragraph (g) of that paragraph shall have effect as if for “total net tax” there were substituted “the revised total amount of net tax”;
with references to revised amounts being construed as references to the amounts of relevant payments and net tax deducted computed after the application of the retrospective tax provision.
4
Where a revised certificate is given under this regulation —
a
the employer must endorse it to show that it supersedes an earlier certificate; and
b
the employee must not use the certificate which it supersedes.
.
12
1
Amend regulation 68 (periodic payments to and recoveries from the Revenue) at the end as follows.
2
In paragraph (4), in sub-paragraph (b) of the definition of A after “notional payments made” insert “or treated by virtue of a retrospective tax provision as made,”.
3
At the end of the regulation add —
7
In the application of paragraph (4) to notional payments arising by reason of the coming into force of the Finance Act 2006, the reference to section 710(7A)(a) of ITEPA 2003 shall be modified as mentioned in section 94(5)(c) of the Finance Act 2006.
.
13
1
Amend regulation 69 (due date and receipts for payment of tax) as follows.
2
In paragraph (3) for “the Social Security (Contributions) Regulations 2001” substitute “the SSC Regulations”.
3
At the end of the regulation add —
4
In paragraph (1) “the tax period”, in relation to an amount of retrospective employment income, means the tax period immediately following the relevant time.
.
14
1
Amend regulation 70 (quarterly tax periods) as follows.
2
After paragraph (1) insert —
1A
But this regulation does not apply, so that the tax period remains a month, in respect of amounts of retrospective employment income.
.
3
In paragraph (3) —
a
in the definition of “P” after “regulation 68” insert “but disregarding any amount payable in respect of retrospective employment income”;
b
in the definition of “N” after sub-paragraph (a) insert —
aa
any amount payable under retrospective contributions regulations (see paragraph 1(2) of Schedule 4 to the SSC Regulations) in respect of retrospective earnings (within the meaning of those Regulations);
.
15
After regulation 73 (annual returns of relevant payments liable to deduction of tax) insert —
Amended returns of relevant payments and tax (Forms P14 and P35(RL))
73A
1
This regulation applies where, as a result of a retrospective tax provision, the total amount of the relevant payments made by an employer to employees increases for any closed tax year.
2
Where this regulation applies, before 20 th May following the end of the tax year in which the enactment containing the retrospective tax provision is passed, the employer must deliver to HMRC a return containing the following information.
3
The information is —
a
the tax year to which the return relates,
b
the revised total amounts of the relevant payments made, or treated as made, during the tax year to all employees in respect of whom the employer was required, or has subsequently become required, to prepare or maintain deductions working sheets for any time during that year,
c
the total net tax deducted in respect of those payments.
4
The return must be supported by the same information in respect of each of the employees mentioned in paragraph (3)(b) as is required by regulation 73(3) to support a return under that regulation.
5
The return must include —
a
a statement and declaration containing a list of all deductions working sheets which the employer was required to prepare or maintain at any time during that year, and
b
a certificate showing —
i
the total original net tax deducted or repaid in the case of each employee,
ii
the revised total net tax deducted or repaid in the case of each employee;
iii
the total original net tax deducted or repaid in respect of all the employees,
iv
the revised total net tax deducted or repaid in respect of all the employees, and
v
the difference between the figures given in paragraphs (iii) and (iv) above.
6
The statement and declaration and the certificate must be —
a
signed by the employer, or
b
if the employer is a body corporate, signed either by the secretary or by a director.
7
Section 98A of TMA (special penalties in case of certain returns) applies to a return under paragraph (2).
.
16
1
Amend regulation 82 (interest on tax overdue) as follows.
2
In paragraph (8), at the beginning insert “Except where tax is due in respect of a closed tax year by virtue of a retrospective tax provision,”.
3
After that paragraph add —
9
Where tax is due in respect of a closed tax year by virtue of a retrospective tax provision, the “reckonable date” means 14 days after the end of the tax month following that in which the retrospective tax provision is passed.
.
17
1
Amend regulation 199 (large employers required to make specified payments by specified method of electronic communications) as follows.
2
At the end add —
4
This regulation does not apply to a payment of tax in respect of retrospective employment income for a closed year.
.
18
1
Amend regulation 205 (mandatory use of electronic communications) as follows.
2
At the end of paragraph (5) add —
This is subject to the following qualification.
.
3
After paragraph (5) add —
6
This regulation does not apply to specified information which relates to payments of tax due under a retrospective tax provision for a closed year.
.
19
In regulation 211 (how information must or may be delivered by employers) in Table 10 after the entry relating to regulation 73 insert —
73A annual return of relevant payments by virtue of a retrospective tax provision Form P35 (RL) yes no
Paul Gray
Dave Hartnett
Two of the Commissioners for Her Majesty’s Revenue and Customs
28th March 2007


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
This Order may be cited as the Civil Partnership (Employee Share Ownership Plans) Order 2007 and shall come into force on 13th February 2007.
Amendment to the Employee Share Ownership Plans (Partnership Shares – Notice of Effects on Benefits, Statutory Sick Pay and Statutory Maternity Pay) Regulations 2000
2
1
The Employee Share Ownership Plans (Partnership Shares – Notice of Effects on Benefits, Statutory Sick Pay and Statutory Maternity Pay) Regulations 2000 are amended as follows.
2
In regulation 2 in the second paragraph of the prescribed form of notice, omit the words “wife or husband” and substitute “spouse or civil partner”.
Frank Roy
Claire Ward
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd January 2007


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007 and shall come into force on 14th August 2007.
2
Subject to paragraph (3), these Regulations have effect for accounting periods beginning on or after 1st January 2007.
3
Regulation 4 has effect in relation to transactions entered into on or after 6th June 2006.
Amendments to the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
2
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 are amended as follows.
Amendment of regulation 2
3
In regulation 2 (interpretation), omit —
a
the definition of “child trust fund business”, and
b
the definition of “individual savings account business”.
Omission of regulation 4
4
Omit regulation 4 (modification of section 43F of the Taxes Act).
Amendment of regulation 5
5
In regulation 5 (modifications of section 76 of the Taxes Act), omit paragraph (6).
Amendment of regulation 6
6
In regulation 6(2) (modifications of section 431 of the Taxes Act) —
a
in the inserted definition of “tax exempt class IV business”, for “class IV” substitute “PHI”, and
b
in the inserted definition of “taxable class IV business”, for “class IV” (in both places) substitute “PHI”.
Insertion of regulation 7A
7
After regulation 7 (meaning of “long-term insurance fund” for a society which does not maintain separate assets) insert —
Modifications of section 431H of the Taxes Act
7A
1
Paragraphs (2) to (4) prescribe modifications of section 431H of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
For subsection (1) substitute —
1
This section applies in relation to a friendly society which carries on two or more of the following —
a
life assurance business,
b
taxable PHI business,
c
tax exempt PHI business, and
d
insurance business of any other kind.
3
In subsection (2) —
a
omit the word “and” immediately following paragraph (a),
b
after paragraph (a) insert —
aa
taxable PHI business,
ab
tax exempt PHI business, and
, and
c
in paragraph (b) for “the” substitute “any”.
4
Omit subsections (3) and (4).
Omission of regulation 8
8
Omit regulation 8 (modification of section 432 of the Taxes Act).
Amendment of regulation 9
9
1
Regulation 9 (modifications of section 432A of the Taxes Act) is amended as follows.
2
In paragraph (1), for “and (4)” substitute “, (4) to (8)”.
3
In paragraph (2), in the inserted subsection (1E) —
a
for paragraphs (a) to (c) substitute —
a
gross roll-up business,
, and
b
in paragraph (e), for “Class IV” substitute “PHI”.
4
For paragraphs (4) to (8) substitute —
4
In subsection (2) for paragraphs (a) to (c) substitute —
a
taxable basic life assurance and general annuity business,
b
tax exempt basic life assurance and general annuity business,
c
gross roll-up business,
d
taxable PHI business, and
e
tax exempt PHI business;
.
5
For subsections (6) to (6C) substitute —
6
For the purposes of subsection (5) above, “the relevant fraction”, in relation to taxable basic life assurance and general annuity business, is —
A
A + B + C + D + E
where —
A is the aggregate of —
a
the mean of the opening and closing liabilities of the taxable basic life assurance business (but taking that mean to be nil if it would otherwise be below nil) reduced (but not below nil) by the mean of the opening and closing net values of any assets directly referable to that category, and
b
the mean of the appropriate parts (that is, the parts relating to that category) of the opening and closing amounts of the free assets amounts;
B is the aggregate of —
a
the mean of the opening and closing liabilities of the tax exempt basic life assurance business (but taking that mean to be nil if it would otherwise be below nil) reduced (but not below nil) by the mean of the opening and closing net values of any assets directly referable to that category, and
b
the mean of the appropriate parts (that is, the parts relating to that category) of the opening and closing amounts of the free assets amounts;
C is the aggregate of —
a
the mean of the opening and closing liabilities of the gross roll-up business (but taking that mean to be nil if it would otherwise be below nil) reduced (but not below nil) by the mean of the opening and closing net values of any assets directly referable to that category, and
b
the mean of the appropriate parts (that is, the parts relating to that category) of the opening and closing amounts of the free assets amounts;
D is the aggregate of —
a
the mean of the opening and closing liabilities of the taxable PHI business (but taking that mean to be nil if it would otherwise be below nil) reduced (but not below nil) by the mean of the opening and closing net values of any assets directly referable to that category, and
b
the mean of the appropriate parts (that is, the parts relating to that category) of the opening and closing amounts of the free assets amounts; and
E is the aggregate of —
a
the mean of the opening and closing liabilities of the tax exempt PHI business (but taking that mean to be nil if it would otherwise be below nil) reduced (but not below nil) by the mean of the opening and closing net values of any assets directly referable to that category, and
b
the mean of the appropriate parts (that is, the parts relating to that category) of the opening and closing amounts of the free assets amounts.
6A
For the purposes of subsection (5) above, “the relevant fraction”, in relation to tax exempt basic life assurance and general annuity business, is —
B
A + B + C + D + E
where A , B , C , D and E have the same meaning as in subsection (6) above.
6B
For the purposes of subsection (5) above, “the relevant fraction”, in relation to gross roll-up business, is —
C
A + B + C + D + E
where A , B , C , D and E have the same meaning as in subsection (6) above.
6C
For the purposes of subsection (5) above, “the relevant fraction”, in relation to taxable PHI business, is —
D
A + B + C + D + E
where A , B , C , D and E have the same meaning as in subsection (6) above.
6D
For the purposes of subsection (5) above, “the relevant fraction”, in relation to tax exempt PHI business, is —
E
A + B + C + D + E
where A , B , C , D and E have the same meaning as in subsection (6) above.
6E
But if the denominator found in accordance with subsection (6), (6A), (6B), (6C) or (6D) above is nil, the relevant fraction for the purposes of subsection (5) above in relation to the category of business in question is such fraction as is just and reasonable.
7
In subsection (7) for “and (6B)” substitute “, (6B), (6C) and (6D)”.
8
Omit —
a
paragraph (b) of subsection (8) and the word “and” which precedes it;
b
subsections (8ZA) , (8A) and (8B).
Insertion of regulation 9A
10
After regulation 9 insert —
Modification of section 432B of the Taxes Act
9A
1
Paragraph (2) prescribes a modification of section 432B of the Taxes Act so far as it applies to life or endowment business carried on by friendly societies.
2
Omit subsections (5) to (12).
Amendment of regulation 10
11
In regulation 10(4) (modifications of section 432AA of the Taxes Act), in the substituted paragraphs (d) and (e), for “class IV” substitute “PHI”.
Amendment of regulation 12
12
In regulation 12(2) (modifications of section 432E of the Taxes Act), for “(1)” substitute “(1)(a)”.
Omission of regulation 13
13
Omit regulation 13 (modifications of section 436 of the Taxes Act).
Insertion of regulation 13A
14
Before regulation 14 (modifications of section 437 of the Taxes Act) insert —
Modifications of section 436A of the Taxes Act
13A
1
Paragraph (2) prescribes a modification of section 436A of the Taxes Act so far as it applies to the life or endowment business carried on by non annual return societies other than partnership pension societies.
2
At the end of subsection (2) add —
, and
c
the opening liabilities and the closing liabilities of the society shall be ascertained in accordance with paragraph (b) of the definition of “liabilities” in subsection (2) of section 431 , and the definition of “closing liabilities” in that subsection shall not apply.
3
Paragraph (4) prescribes a modification of section 436A of the Taxes Act so far as it applies to the life or endowment business carried on by partnership pension societies.
4
At the end add the following subsections —
8
Subject to subsection (11) below, subsection (9) below applies where the amount shown in respect of Item 3 of Part I of Schedule 7 to the Friendly Societies (Accounts and Related Provisions) Regulations 1994 (“the Item 3 amount”) is a positive amount; and subsection (10) below applies where the Item 3 amount is a negative amount.
9
The amount of the increase in liabilities to policy holders (that is to say, the excess of the society’s closing liabilities to policy holders over its opening liabilities to policy holders) that is taken into account for the purpose of computing the profits arising to the society from pension business shall be the Item 3 amount.
10
The amount of the decrease in liabilities to policy holders (that is to say, the excess of the society’s opening liabilities to policy holders over its closing liabilities to policy holders) that is taken into account for the purpose of computing the profits arising to the society from pension business shall be the Item 3 amount.
11
Subject to subsection (13) below, in a case where, for any period of account, income or gains arising to a society —
a
derive directly or indirectly from a transaction or transactions with a member or members of the society, and
b
exceed the amount of the income or gains which would have arisen to the society if any transaction mentioned in paragraph (a) above had been a transaction at arm’s length,
the closing liabilities of the society shall be reduced by the amount of the excess; but the opening liabilities for the next following period of account shall not be increased by the like amount.
12
For the purposes of subsection (11) above a person associated with a member shall be treated as a member; and “associated” shall be construed in accordance with section 783(10) .
13
In any case where —
a
there has been a transaction consisting of the disposal of an asset to a friendly society (“the earlier disposal”),
b
section 17(1)(a) of the 1992 Act has applied on the earlier disposal,
c
the friendly society subsequently makes a disposal of the asset (“the later disposal”), and
d
subsection (11) above applies (or would, apart from this subsection, apply) to the later disposal,
any gains accruing to the society on the later disposal shall, for the purposes of subsection (11) above, be reduced by the excess (if any) of the amount treated, by virtue of the application of section 17(1)(a) of the 1992 Act, as the consideration for the earlier disposal over the actual amount of the consideration for the earlier disposal.
Omission of regulation 15
15
Omit regulation 15 (modification of section 438B of the Taxes Act).
Amendment of regulation 16
16
In regulation 16 (modifications of section 440 of the Taxes Act), after paragraph (2) insert —
2A
In subsection (3) after “(d)” insert “, (da)”.
Amendment of regulation 17
17
For regulation 17 (modification of section 440A(2) of the Taxes Act) substitute —
Modifications of section 440A of the Taxes Act
17
1
Paragraphs (2) and (3) prescribe modifications of section 440A of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (2)(a) —
a
in sub-paragraph (i) before “basic life assurance” insert “taxable”;
b
after sub-paragraph (i) insert —
ia
tax exempt basic life assurance and general annuity business, or
3
Omit subsection (3).
Omission of regulations 18 and 20
18
Omit —
a
regulation 18 (modifications of section 441 of the Taxes Act), and
b
regulation 20 (modification of section 460(2) of the Taxes Act).
Insertion of regulation 20A
19
Before regulation 21 (modification of section 587B of the Taxes Act), insert —
Modifications of section 502H of the Taxes Act
20A
1
Paragraphs (2) and (3) prescribe modifications of section 502H of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (2)(a) —
a
in sub-paragraph (i) before “basic life assurance” insert “taxable”;
b
in sub-paragraph (ii) before “PHI” insert “taxable”.
3
In subsection (4) —
a
in paragraph (a) before “basic life assurance” insert “taxable”;
b
in paragraph (b) before “PHI” insert “taxable”.
Omission of regulation 21
20
Omit regulation 21.
Amendment of regulation 22
21
1
Regulation 22 (modifications of section 755A of the Taxes Act) is amended as follows.
2
For paragraphs (3) to (7) substitute —
3
In subsection (4) after “gross roll-up business” insert “, or tax exempt basic life assurance and general annuity business,”.
4
In subsection (4A) before “basic life assurance” insert “taxable”.
5
In subsection (6)(c) after “gross roll-up business” insert “or tax exempt basic life assurance and general annuity business”.
6
In subsection (11) before “BLAGAB” insert “taxable”.
3
For paragraph (9) substitute —
9
In subsection (13)(a) before “basic life assurance” insert “taxable”.
Amendment of regulation 23
22
1
Regulation 23 (modifications of section 804B of the Taxes Act) is amended as follows.
2
In paragraph (3)(b), in substituted paragraph (b), for “class IV” substitute “PHI”.
3
Omit paragraphs (4) and (5)
Omission of regulation 25
23
Omit regulation 25 (modification of paragraph 5 of Schedule 19AA to the Taxes Act).
Amendment of regulation 30
24
In regulation 30(3) (modifications of section 83A of the Finance Act 1989 – non-annual return societies), for “(3) and (4)” substitute “(3) to (4) ”.
Amendment of regulation 32
25
For regulation 32 (modification of section 88(3A) of the Finance Act 1989) substitute —
Modifications of section 88 of the Finance Act 1989
32
1
Paragraph (2) prescribes a modification of section 88(3A)(a) and (3B) of the Finance Act 1989 so far as they apply to the life or endowment business carried on by friendly societies.
2
Before “basic life assurance”, wherever those words occur, insert “taxable”.
Omission of regulation 34
26
Omit regulation 34 (modification of paragraph 17 of Schedule 7 to the Finance Act 1991 ).
Insertion of regulation 34A
27
Before regulation 35 (modifications of section 210B of the 1992 Act) insert —
Modification of section 210A of the 1992 Act
34A
1
In the case of a friendly society, section 210A of the Taxation of Chargeable Gains Act 1992 shall be modified as follows.
2
In subsection (13), in the definitions of “BLAGAB allowable losses” and “BLAGAB chargeable gains”, before “basic life assurance” insert “taxable”.
Amendment of regulation 37
28
In regulation 37 (modification of section 212 of the 1992 Act), for paragraph (2) substitute —
2
In subsection (2) after “gross roll-up business” insert “or tax exempt basic life assurance and general annuity business”.
Amendment of regulation 39
29
Omit regulation 39 (modification of section 214(1) of the 1992 Act).
Insertion of regulation 39A
30
Before regulation 40 (modifications of Schedule 11 to the Finance Act 1996) insert —
Modification of paragraph 12 of Schedule 9 to the Finance Act 1996
39A
1
Paragraph (2) prescribes a modification of paragraph 12 of Schedule 9 to the Finance Act 1996 so far as it applies to the life or endowment business carried on by friendly societies.
2
In sub-paragraph (3) after “(d)” insert “, (da)”.
Amendment of regulation 40
31
1
Regulation 40 is amended as follows.
2
In paragraph (2), for “before “basic life assurance”” substitute “, (2)(a), (7) and (10) before “basic life assurance”, wherever those words occur,”.
3
After paragraph (2) insert —
2A
In paragraph 3A(5) before “PHI” insert “taxable” after “(6B)” insert “, (6C), (6D)”.
4
Omit paragraph (3).
Omission of regulations 41, 42 and 43
32
Omit —
a
regulation 41 (modifications of Schedule 11 to the Finance Act 1996 as modified in relation to capital redemption business),
b
regulation 42 (modifications of paragraph 18 of Schedule 12 to the Finance Act 1997 ), and
c
regulation 43 (modifications of paragraph 4 of Schedule 6 to the Finance Act 1999 ).
Insertion of regulation 43A
33
Before regulation 44 (modifications of section 256 of the Capital Allowances Act 2001) insert —
Modification of section 255 of the Capital Allowances Act 2001
43A
1
Paragraph (2) prescribes a modification of section 255 of the Capital Allowances Act 2001 so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (1) for “basic life assurance and general annuity business” substitute “taxable basic life assurance and general annuity business, tax exempt basic life assurance and general annuity business”.
Insertion of regulation 44A
34
After regulation 44 insert —
Modification of paragraph 29 of Schedule 26 to the Finance Act 2002
44A
1
Paragraph (2) prescribes a modification of paragraph 29 of Schedule 26 to the Finance Act 2002 so far as it applies to the life or endowment business carried on by friendly societies.
2
In sub-paragraph (1) after “(d)” insert “, (da)”.
Frank Roy
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd July 2007


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 2007 and shall come into force on 1 st April 2007.
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 regulation 2 of the principal Regulations
2
In regulation 2 of the principal Regulations (interpretation), in paragraph (1), in the appropriate alphabetical position, insert —
“the 1989 Act” means the Children Act 1989;
;
“adult” means a person who has attained the age of eighteen;
;
“child” means a person under the age of eighteen;
;
“children’s home” has the same meaning as in the 2000 Act;
;
“young people” means persons who have attained the age of twelve but are under the age of twenty.
.
Amendment of regulation 3 of the principal Regulations
3
1
Regulation 3 of the principal Regulations (functions of the Secretary of State exercisable by Strategic Health Authorities and Primary Care Trusts) shall be amended as follows.
2
In paragraph (2)(b), after “Strategic Health Authorities but” insert “, subject to paragraph (2A),”.
3
After paragraph (2), insert —
2A
Subject to regulation 6, the Secretary of State’s functions relating to the health service under section 3(1) of the National Health Service Act 2006 (services generally) are to be exercisable by Strategic Health Authorities for the purpose of securing, by arrangement with any person or body, the provision of any service specified in Schedule 5.
.
4
In paragraph (7)(a), for “paragraph (7B)” substitute “paragraphs (7B), (7E) and (7G)”.
5
After paragraph (7A), insert —
7AA
For the purposes of paragraph (7A), an arrangement includes an arrangement made jointly by the placing PCT and a local authority.
.
6
After paragraph (7B), insert —
7C
Paragraph (7E) applies where —
a
under arrangements made on or after 1st April 2007 —
i
by a Primary Care Trust in exercise of its functions under paragraph (7)(a);
ii
by a local authority; or
iii
jointly by a Primary Care Trust in exercise of its functions under paragraph (7)(a) and a local authority,
a child to whom paragraph (7D) applies is provided with services which consist of or include the provision of accommodation situated in the area of another Primary Care Trust or a Local Health Board ; and
b
the child —
i
is thereby resident in such accommodation; and
ii
does not fall under the responsibility of the originating Primary Care Trust under paragraph (7)(a)(i).
7D
This paragraph applies to a child who —
a
is looked after by a local authority within the meaning of section 22 of the 1989 Act;
b
is a relevant child within the meaning of section 23A of the 1989 Act ;
c
qualifies for advice and assistance under section 24(1A) or (1B) of the 1989 Act;
d
is provided with accommodation at a school to which he is admitted in accordance with a statement of special educational needs made under section 324 of the Education Act 1996 that names the school; or
e
requires accommodation in a care home , a children’s home or an independent hospital to meet his continuing care needs.
7E
The originating Primary Care Trust shall continue to exercise the functions referred to in paragraphs (1) and (2) for the benefit of a child referred to in paragraph (7C).
7F
Subject to regulation 3A, in paragraphs (7C) and (7E) “the originating Primary Care Trust” in relation to a child means the Primary Care Trust which —
a
makes, in respect of that child, an arrangement referred to in paragraph (7C)(a)(i) or (iii); or
b
was responsible for exercising the functions under paragraph (7)(a) on behalf of that child immediately before a local authority makes, in respect of that child, an arrangement referred to in paragraph (7C)(a)(ii).
7G
Where a Primary Care Trust has made an arrangement referred to in paragraph (7C)(a)(i) or (iii) by virtue of which a child is, immediately before he attains the age of eighteen years, provided with —
a
accommodation in a care home, a children’s home or an independent hospital situated in the area of another Primary Care Trust, and
b
nursing and another service which is a planned service , as part of the health service,
to meet his continuing care needs, when the child attains the age of eighteen years that arrangement shall, for the purposes of these Regulations, be treated as an arrangement which falls within paragraph (7A).
.
7
After paragraph (10), add —
11
In this regulation, “local authority” means —
a
a county council;
b
a district council for an area for which there is no county council;
c
a London borough council;
d
the Common Council of the City of London; or
e
the Council of the Isles of Scilly.
.
Transitional provisions
4
After regulation 3 of the principal Regulations insert —
Application of regulation 3 to local authority arrangements made prior to 1 st April 2007
3A
1
Paragraph (2) applies where —
a
before 1st April 2007 a local authority has made an arrangement which, had it been made on or after that date, would be an arrangement which meets the requirements of regulation 3(7C)(a) and (b); and
b
on or after 1st April 2007, that local authority has, under those arrangements, provided the child with accommodation in the area of a Primary Care Trust or Local Health Board different to the one in which accommodation was being provided immediately before that date.
2
In a case to which this paragraph applies, “the originating Primary Care Trust” shall be —
a
the Primary Care Trust in whose area the placing local authority is situated; or
b
if there is more than one such Primary Care Trust, the Primary Care Trust which was responsible for exercising the functions under paragraph (7)(a) of regulation 3 on behalf of the child immediately before the commencement of the placing local authority’s provision of accommodation to that child.
.
Amendment of Schedule 1 to the principal Regulations
5
In Schedule 1 to the principal Regulations, in the heading to Part 2, for “the Purpose of Performance Management Only” substitute “Specified Purposes Only”.
Addition of Schedule to the principal Regulations
6
After Schedule 4 to the principal Regulations, add: —
SCHEDULE 5
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
Regulation 3(2A)
1. Alstrom syndrome service 2. Bladder exstrophy service 3. Choriocarcinoma service 4. Complex tracheal disease service 5. Diagnostic service for amyloidosis 6. Diagnostic service for primary ciliary dyskinesia 7. Diagnostic service for rare neuromuscular disorders service 8. Craniofacial surgery service 9. Epidermolysis bullosa service 10. Extra corporeal membrane oxygenation service for adults 11. Extra corporeal membrane oxygenation service for children 12. Extra corporeal membrane oxygenation and ventricular assist devices as bridge to heart transplant service for children 13. Heart and lung transplantation service 14. Liver transplantation service 15. Lysosomal storage disorder service 16. Mental health service for deaf children: inpatient service 17. Mental health service for deaf children consisting of therapy and professional support provided by video-link 18. Ocular oncology service 19. Ophthalmic pathology service 20. Osteo odonto keratoprosthesis service for corneal blindness 21. Pancreas transplantation service 22. Persistent hyperinsulinaemic hypoglycaemia of infancy service 23. Primary malignant bone tumours service 24. Pseudomyxoma peritonei service 25. Pulmonary hypertension service for children 26. Pulmonary thromboendarterectomy service 27. Rare mitochondrial disorders service 28. Reconstructive surgery in adolescents for congenital malformation of the female genital tract service 29. Retinoblastoma service 30. Secure forensic mental health service for young people 31. Secure forensic mental health and learning disability service for young people 32. Severe combined immunodeficiency and related disorders service 33. Severe intestinal failure service 34. Severe obsessive compulsive disorder and body dysmorphic disorder service 35. Small bowel transplantation service for adults 36. Small bowel transplantation service for children 37. Specialist liver disease service for children 38. Stem cell transplantation service for juvenile idiopathic arthritis and related connective tissue disorders 39. Vein of Galen malformation service 40. Ventricular assist devices as bridge to heart transplant service for adults
.
Signed by authority of the Secretary of State for Health
Mr Ivan Lewis
Parliamentary Under Secretary of State
Department of Health
26th February 2007


text:
Citation and commencement
1
This Order may be cited as the Road Traffic (Permitted Parking Area and Special Parking Area) (County of Gloucestershire) (Cheltenham, Cotswold, Gloucester, Stroud and Tewksbury) Order 2007 and shall come into force on 5th November 2007.
Interpretation
2
In this Order —
“the 1984 Act ” means the Road Traffic Regulation Act 1984 ;
“the 1991 Act ” means the Road Traffic Act 1991;
“the parking area” means the area designated as a permitted parking area and as a special parking area by article 4 of this Order; and
references to “Cheltenham”, “Cotswold”, “Gloucester”, “Stroud” and “Tewkesbury” mean, respectively, the borough of Cheltenham, the district of Cotswold, the city of Gloucester, the district of Stroud and the borough of Tewkesbury.
Application
3
This Order applies to the area comprising the whole of Cheltenham, Cotswold, Gloucester, Stroud, and Tewkesbury except —
a
the entire length of the M5, including its on and off slip roads;
b
the entire length of the M50, including its on and off slip roads;
c
the A38 southern connector from its junction with Cole Avenue to the B4008;
d
the section of the A40 from Highnam to its junction with the A417 Corinium Avenue and Barnett Way at the Cheltenham & Gloucester roundabout;
e
the section of the A40 Golden Valley bypass from Elmbridge Court to Arle Court;
f
the section of the A417 from Barnwood Road to the eastern county boundary;
g
the sections of the A417 that are trunk roads, including any on and off slip roads; and
h
the sections of the A419 that are trunk roads, including any on and off slip roads.
Designation of permitted area and special parking area
4
The Secretary of State designates the area to which this Order applies as —
a
a permitted parking area; and
b
a special parking area.
Modification and application of Part II of the 1991 Act
5
Sections 66, 69 to 74, 78, 79 and 82 of, and Schedule 6 to, the 1991 Act shall apply in relation to the parking area and as so applied shall have effect subject to the modifications specified in Schedule 1 to this Order.
Modification of other provisions
6
The 1984 Act shall be modified in relation to the parking area as specified in Schedule 2 to this Order.
Signed by authority of the Secretary of State
Rosie Winterton
Minister of State
Department for Transport
27th September 2007


text:
Citation, commencement and application
1
1
These Regulations may be cited as the Education (Local Education Authority Performance Targets) (England) (Amendment) Regulations 2007 and come into force on 12th November 2007.
2
These regulations apply in relation to England.
Amendment of Regulations
2
The Education (Local Education Authority Performance Targets) (England) Regulations 2005 are amended as follows.
3
In regulation 2(1) (Interpretation) —
a
before “ GCE AS level” insert —
“fourth key stage” has the same meaning as in section 82(1)(d) of the 2002 Act ;
;
b
before “level 2 threshold” insert —
“level” means any level of the National Curriculum attainment targets as specified in an order made or having effect as if made by the Secretary of State under section 87(3)(a) of the 2002 Act and “level 4” and “level 5” are construed accordingly;
;
c
before “second key stage pupils” insert —
“persistently absent” means absent for any reason or combination of reasons for a number of sessions that totals at least twenty percent of the national average of sessions available in the statistical reporting period;
;
d
after the definition of “second key stage pupils” insert —
“statistical reporting period” means that part of the school year for which schools are required by the local education authority to return absence data to the Secretary of State in the school census, and in this definition, “school census” means the arrangement (known by that name) under which the Secretary of State collects information about schools each year;
;
e
omit the definition of “teacher assessment”;
f
omit the definitions of “level 4” and “level 5”.
4
In paragraph 1 of the Schedule (Second key stage targets), for sub-paragraph (1), substitute —
1
The following targets —
a
the percentage of the relevant group of second key stage pupils to achieve level 4 or above in NC tests in both English and mathematics;
b
in such tests in English, the percentage of the relevant group of second key stage pupils to achieve a level that is at least 2 levels higher than the level achieved at the end of the first key stage; and
c
in such tests in mathematics, the percentage of the relevant group of second key stage pupils to achieve a level that is at least 2 levels higher than the level achieved at the end of the first key stage.
.
5
In paragraph 2 of the Schedule (Third key stage targets), for sub-paragraph (1), substitute —
1
The following targets —
a
the percentage of the relevant group of third key stage pupils to achieve level 5 or above in NC tests in both English and mathematics;
b
the percentage of the relevant group of third key stage pupils to achieve level 5 or above in NC tests in science;
c
in such tests in English, the percentage of the relevant group of third key stage pupils to achieve a level that is at least 2 levels higher than the level achieved at the end of the second key stage; and
d
in such tests in mathematics, the percentage of the relevant group of third key stage pupils to achieve a level that is at least 2 levels higher than the level achieved at the end of the second key stage.
.
6
In paragraph 3 of the Schedule (Approved qualifications targets) —
a
in the title of the paragraph for “Approved qualifications targets”, substitute “Fourth key stage targets”.
b
for sub-paragraphs (1) to (3) substitute —
1
The following targets in connection with the performance of the relevant group of fourth key stage pupils in approved qualifications —
a
the percentage of the relevant group of fourth key stage pupils to achieve the level 2 threshold in approved qualifications including grades A*-C in English and Mathematics GCSE qualifications;
b
in approved GCSE qualifications in English, the percentage of the relevant group of fourth key stage pupils to achieve a grade that is the equivalent of a level at least 2 levels higher than the level achieved at the end of the third key stage; and
c
in approved GCSE qualifications in mathematics, the percentage of the relevant group of fourth key stage pupils to achieve a grade that is the equivalent of a level at least 2 levels higher than the level achieved at the end of the third key stage.
2
For the purposes of sub–paragraph (1) of this paragraph, the equivalent of a level is that which is shown in the table below.
National Curriculum level Equivalent level at GCSE
8 A* 7 A 6 B 5 C 4 D 3 E 2 F Below level 2 G
3
In this paragraph, “the relevant group of fourth key stage pupils” means all persons who, in the school year, the authority anticipates will be —
a
registered pupils at a maintained school, and
b
in the final year of the fourth key stage.
7
In paragraph 4 of the Schedule (Ethnic minority targets), between “Irish” and “Any other white background”, insert “Traveller of Irish heritage” and “Gypsy/Roma”.
8
For paragraph 5 of the Schedule (Absence targets), substitute —
5
In respect of absences from maintained schools, a target for the total number of pupils in secondary schools who are persistently absent expressed as a percentage of the total number of pupils for those schools.
.
9
For paragraph 7 of the Schedule (GCSE and approved qualifications targets for looked after children), substitute —
7
1
In connection with the performance of the relevant group of pupils in the fourth key stage who will have been looked after by the local authority for a continual period of 12 months or more by the end of the school year, the target is the percentage of such persons who are expected to achieve the level 2 threshold in approved qualifications including grades A*-C in English and Mathematics GCSE qualifications.
2
In this paragraph “the relevant group of pupils in the fourth key stage” means all pupils who, in the school year, the authority anticipates will be in the final year of the fourth key stage.
3
In this paragraph “English” and “Mathematics” have the same meaning as in sub–paragraph (4) of paragraph 3 of this Schedule.
Jim Knight
Minister of State
Department for Children, Schools and Families
14th October 2007


text:
Citation and commencement
1
This Order may be cited as the Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2007 and shall come into force on 24th July 2007.
Modification of section 4A of the Social Security Contributions and Benefits Act 1992
2
1
Section 4A of the Social Security Contributions and Benefits Act 1992 is modified as follows.
2
After subsection (2) insert —
2A
Regulations may also make provision for securing that, where the services of an individual (“the worker”) are provided (directly or indirectly) by a managed service company (“the MSC ”) relevant payments or benefits are, to the specified extent, to be treated for the purposes of the applicable provisions of this Act as earnings paid to the worker in respect of an employed earner’s employment of his.
2B
In subsection (2A) “managed service company” has the same meaning as it has for the purposes of Chapter 9 of Part 2 of ITEPA 2003 .
.
3
In subsection (3) —
a
in paragraph (a) after “by the intermediary” insert “or the MSC (as the case requires)”;
b
in paragraph (b) for “intermediary (whether or not he fulfils” substitute “intermediary or the MSC (whether or not fulfilling”;
c
in paragraph (g) after “the intermediary” insert “or the MSC”.
4
In subsection (4)(b) —
a
in sub-paragraph (i) after “intermediary” insert “or the MSC”; and
b
in sub-paragraph (ii) for “him” substitute “that person”.
5
In subsection (6) in the definition of “relevant payments or benefit” after “the intermediary” insert “or the MSC,”.
Dave Watts
Frank Roy
Two of the Lords Commissioners for Her Majesty’s Treasury
23rd July 2007
The Secretary of State concurs.
Peter Hain
Secretary of State for Work and Pensions
23rd July 2007


text:
1
This Order may be cited as the A404 Trunk Road (Handy Cross Junction Improvement) (Derestriction) Order 2007 and shall come into force on 9th June 2007.
2
The lengths of the Trunk Road specified in the Schedule to this Order shall cease to be restricted roads for the purposes of section 81 of the Road Traffic Regulation Act 1984.
3
In this Order:
“the Trunk Road” means the A404 Trunk Road in the District of Wycombe in the County of Buckinghamshire.
Signed by authority of the Secretary of State for Transport
P. C. Arnold
Highways Agency
Department for Transport
24th May 2007


text:
Citation
1
This Order may be cited as the All Saints Catholic Primary School, Bootle (Designation as having a Religious Character) Order 2007.
Designation of School
2
1
The All Saints Catholic Primary School, Bootle, Merseyside, L20 4QS, a voluntary aided school, is hereby designated as a school having a religious character.
2
The religious denomination in accordance with whose tenets religious education is, or may be, required to be provided at the school in accordance with Schedule 19 to the School Standards and Framework Act 1998 is Roman Catholic.
Sinead O’Sullivan
A Deputy Director in the
Department for Children, Schools and Families
17th December 2007


text:
Citation, commencement and application
1
1
This Order may be cited as the Spring Traps Approval (Variation) (England) Order 2007 and shall come into force on 1st October 2007.
2
This Order applies in relation to England only .
Variation of principal Order
2
In the Spring Traps Approval Order 1995 —
a
in the Schedule —
i
at the beginning, insert the words “Part 1” and entitle that Part “England and Wales”; and
ii
at the end, insert —
Part 2
England
Column (1) Column (2) Type and make of trap
DOC 150 manufactured by or under the authority of the Department of Conservation, Wellington, New Zealand.
The trap shall be used only for the purpose of killing grey squirrels, rats, stoats and weasels.
The trap must be set in the tunnel provided by the manufacturer of the trap for use in the UK and must be used in accordance with the instructions (if any) provided by the manufacturer.
DOC 200 manufactured by or under the authority of the Department of Conservation, Wellington, New Zealand.
The trap shall be used only for the purpose of killing grey squirrels, rats, stoats and weasels.
The trap must be set in the tunnel provided by the manufacturer of the trap for use in the UK and must be used in accordance with the instructions (if any) provided by the manufacturer.
DOC 250 manufactured by or under the authority of the Department of Conservation, Wellington, New Zealand.
The trap shall be used only for the purpose of killing grey squirrels, rats, stoats and weasels.
The trap must be set in the tunnel provided by the manufacturer of the trap for use in the UK and must be used in accordance with the instructions (if any) provided by the manufacturer.
Kania Trap 2500 manufactured by or under the authority of the C E Kania Corporation, 124-21, 10405, Jasper Avenue, Edmonton, Alberta, Canada.
The trap shall be used only for the purpose of killing edible dormice ( glis glis ) , grey squirrels, mice, mink, rabbits, rats, stoats and weasels.
The trap must be set in a natural or artificial tunnel which is suitable for minimising the chances of injuring or killing non-target species whilst not compromising the capture and killing of target species.
Nooski manufactured by or under the authority of Nooski Trap Systems, 50 White Street, Rotorua, New Zealand.
The trap shall be used only for the purpose of killing rats.
The trap must be set in a natural or artificial tunnel which is suitable for minimising the chances of injuring or killing non-target species whilst not compromising the capture and killing of target species.
Solway Spring Trap Mk 4 manufactured by or under the authority of Solway Feeders Ltd. , Main Street, Dundrennan, Kirkcudbright, DG6 6QH.
The trap shall be used only for the purpose of killing edible dormice ( glis glis ) , grey squirrels, mice, rats, stoats and weasels.
The trap must be set in a natural or artificial tunnel which is suitable for minimising the chances of injuring or killing non-target species whilst not compromising the capture and killing of target species.
Solway Spring Trap Mk 6 manufactured by or under the authority of Solway Feeders Ltd., Main Street, Dundrennan, Kirkcudbright, DG6 6QH. The trap shall be used only for the purpose of killing edible dormice ( glis glis ) , grey squirrels, mice, mink, rabbits, rats, stoats and weasels.
The trap must be set in a natural or artificial tunnel which is suitable for minimising the chances of injuring or killing non-target species whilst not compromising the capture and killing of target species.
Joan Ruddock
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
11th September 2007


text:
Citation, commencement and application
1
1
This Order may be cited as the Fire and Rescue Services (Emergencies) (England) Order 2007 and shall come into force on 6th April 2007.
2
This Order applies in relation to fire and rescue authorities in England only.
Chemical, biological, radiological, or nuclear emergency
2
1
A fire and rescue authority must make provision in its area for the purposes of —
a
removing chemical, biological, or radio-active contaminants from people in the event of an emergency involving the release or potential release of such contaminants; and
b
containing, for a reasonable period, any water used for a purpose mentioned in sub-paragraph (a).
2
In taking action for a purpose mentioned in paragraph (1) a fire and rescue authority must make arrangements for ensuring that reasonable steps are taken to prevent or limit serious harm to the environment.
Rescue and protection in case of certain emergencies
3
1
A fire and rescue authority must make provision in its area for the purpose of rescuing people who may be trapped and protecting them from serious harm, to the extent that it considers it reasonable to do so, in the event of —
a
an emergency involving the collapse of a building or other structure; or
b
subject to paragraph (2), an emergency falling within section 58(a) of the Fire and Rescue Services Act 2004 which —
i
involves a train, tram, or aircraft, and
ii
is likely to require a fire and rescue authority to use its resources beyond the scope of its day to day operations.
2
Paragraph (1)(b) does not apply to provision for an emergency to the extent that it involves the collapse of a tunnel or mine.
3
In this article —
a
“structure” does not include a tunnel or mine;
b
“tunnel” means a man-made passage; and
c
“mine” means a mine within the meaning of section 180 of the Mines and Quarries Act 1954 .
Action required for purpose of functions conferred by Order
4
In making the provision required by article 2 or 3, a fire and rescue authority must —
a
secure the provision of such personnel, services and training as may be necessary efficiently to meet all reasonable requirements;
b
make arrangements for dealing with calls for help;
c
make arrangements for obtaining necessary information; and
d
make arrangements for ensuring that reasonable steps are taken to prevent or limit damage to property resulting from action taken pursuant to such provision.
Responding to emergencies outside a fire and rescue authority’s area
5
1
This paragraph applies where —
a
a fire and rescue authority maintains specialist resources (“the first authority”);
b
an emergency of a type specified in article 2 or 3 has occurred or is likely to occur in the area of another fire and rescue authority (“the second authority”); and
c
the second authority has requested the first authority to use those resources in the second authority’s area.
2
Where paragraph (1) applies, the first authority must use its specialist resources in the area of the second authority to such extent as is reasonable for the purpose of dealing with the emergency.
3
In this article, “specialist resources” means resources maintained for the purpose of taking action pursuant to provision made in accordance with article 2 or 3 including any personnel who have received specialist training for that purpose.
Signed by authority of the Secretary of State for Communities and Local Government
Phil Woolas
Minister of State
Department for Communities and Local Government
6th March 2007


text:
Citation, commencement, and application
1
1
These Regulations may be cited as The School Finance (Amendment) (England) Regulations 2007 and come into force on 16th March 2007.
2
These Regulations apply only in relation to England.
3
These Regulations apply only in relation to funding period 2.
Amendment of the School Finance (England) Regulations 2006
2
1
The School Finance (England) Regulations 2006 are amended as follows.
2
After regulation 10 (Initial determination of allocation of schools’ budget shares for funding periods 1 and 2), insert the following regulation —
Delegated budgets for new schools
10A
1
A new school must have a delegated budget from the appropriate date.
2
Subject to paragraphs (3) and (6), the appropriate date is a date which is either —
a
the date which is fifteen calendar months before the opening date of the new school, or
b
the date upon which a temporary governing body is constituted for that school,
whichever is the later.
3
A local education authority may apply to their schools forum to vary the appropriate date to a date proposed by the authority (“the proposed date”).
4
Upon receipt of an application by the local education authority under paragraph (3), the schools forum may —
a
vary the appropriate date to the proposed date,
b
vary the appropriate date to a different date, or
c
refuse to vary the appropriate date.
5
Where —
a
a schools forum
i
varies the appropriate date to a different date which is not acceptable to the local education authority, or
ii
refuses to vary the appropriate date; or
b
a local education authority are not required to establish a schools forum for their area ,
the authority may make an application to the Secretary of State for variation of the appropriate date.
6
The Secretary of State may —
a
vary the appropriate date to the proposed date,
b
vary the appropriate date to a different date, or
c
refuse to vary the appropriate date.
7
A local education authority must determine the amount of a new school’s delegated budget for the period from the appropriate date to the opening date as an amount which is sufficient to fund the appointment of staff, and purchase any goods and services necessary to enable the school to admit pupils. Thereafter, the amount of the school’s delegated budget must be determined in accordance with the authority’s formula for the relevant funding period.
3
In regulation 14(4)(h), (Pupil numbers), for “spends more than half of his time in full time education”, substitute “is”.
4
In regulation 20, (New, reorganised and closing schools), omit paragraph (2).
5
For regulation 23(5), (Pupils permanently excluded from, or leaving, maintained schools), substitute —
5
For the purposes of this regulation, the relevant date —
a
up to and including 31st August 2007, has the meaning prescribed in regulations made under section 494 of the 1996 Act, and
b
on and after 1st September 2007 is the 6th school day following the date on which the pupil is permanently excluded.
.
6
In regulation 23, after paragraph (5), insert —
5A
Where a pupil permanently excluded on or after 1st September 2007 is subsequently reinstated by the governing body of the school or by an appeal panel constituted under regulations made under section 52 of the 2002 Act, the school’s budget share must be increased by an amount which is no less than G x (H/I) where —
G is the amount by which the authority has reduced the school’s budget share;
H is the number of complete weeks remaining in the funding period during which the pupil is reinstated; and
I is the number of complete weeks remaining in the funding period calculated from the relevant date.
7
After regulation 26, (Required content of schemes), add the following regulation —
Approval by the schools forum or the Secretary of State of proposals to revise schemes
26A
1
Where a local education authority submit proposals for any revisions to their scheme to their schools forum for approval pursuant to paragraph 2A of Schedule 14 to the 1998 Act, the schools forum may —
a
approve any such proposals,
b
approve any such proposals subject to modifications, or
c
refuse to approve any such proposals.
2
Where the schools forum approve any revisions to the scheme, they may specify the date upon which any revised scheme is to come into force.
3
Where —
a
the schools forum refuse to approve proposals submitted under paragraph 2A of Schedule 14 to the 1998 Act, or approve any such proposals subject to modifications which are not acceptable to the local education authority, or
b
the local education authority is not required to establish a schools forum for their area,
the authority may apply to the Secretary of State for approval of such proposals.
4
The Secretary of State may —
a
approve any such proposals,
b
approve any such proposals subject to modifications, or
c
refuse to approve any such proposals.
5
Where the Secretary of State approves any revisions to the scheme, he may specify the date upon which any revised scheme is to come into force.
6
No revised scheme is to come into force unless approved by the schools forum or the Secretary of State in accordance with this regulation.
8
In regulation 27 (Publication of schemes), omit paragraph (2).
9
In paragraph 20(g) of Schedule 2 (Classes or descriptions of planned expenditure which may be deducted from the schools budget of a local education authority), for “regulations 10 and 11 of the Transfer of Undertakings (Protection of Employment) Regulations 1981 as defined in regulation 11A of those Regulations”, substitute “regulation 13(3) of the Transfer of Undertakings (Protection of Employment) Regulations 2006;”.
10
After paragraph 1(e)(i) of Schedule 5 (Minimum Funding Guarantee), add
;and
aa
the amount of funding the school received under paragraph 3 of Schedule 2 (Threshold and Performance Pay) where the local education authority intends to include an amount in respect of this in the school’s budget share for funding period 2;
11
In paragraph 1(e)(iii) of Schedule 5, for “36” substitute “35”.
12
After paragraph 1(e)(iv) of Schedule 5, add
v
any amounts included in respect of adjustments made under regulation 21 (Budget share adjustments in relation to the financial year beginning on 1 st April 2005: Pupil numbers) or regulation 22 (Budget share adjustments in relation to the financial year beginning on 1st April 2005: Non-pupil number factors);
.
Jim Knight
Minister of State
Department for Education and Skills
10th February 2006


text:
Citation and commencement
1
This Order may be cited as the Terrorism Act 2000 (Business in the Regulated Sector and Supervisory Authorities) Order 2007 and comes into force on 15 th December 2007.
Amendment of Schedule 3A to the Terrorism Act 2000
2
For Parts 1 (regulated sector) and 2 (supervisory authorities) of Schedule 3A to the Terrorism Act 2000 substitute —
PART 1 REGULATED SECTOR
Business in the regulated sector
1
1
A business is in the regulated sector to the extent that it consists of —
a
the acceptance by a credit institution of deposits or other repayable funds from the public, or the granting by a credit institution of credits for its own account;
b
the carrying on of one or more of the activities listed in points 2 to 12 and 14 of Annex 1 to the Banking Consolidation Directive by an undertaking other than —
i
a credit institution; or
ii
an undertaking whose only listed activity is trading for own account in one or more of the products listed in point 7 of Annex 1 to the Banking Consolidation Directive and which does not act on behalf of a customer (that is, a third party which is not a member of the same group as the undertaking);
c
the carrying on of activities covered by the Life Assurance Consolidation Directive by an insurance company authorised in accordance with that Directive;
d
the provision of investment services or the performance of investment activities by a person (other than a person falling within Article 2 of the Markets in Financial Instruments Directive) whose regular occupation or business is the provision to other persons of an investment service or the performance of an investment activity on a professional basis;
e
the marketing or other offering of units or shares by a collective investment undertaking;
f
the activities of an insurance intermediary as defined in Article 2(5) of the Insurance Mediation Directive, other than a tied insurance intermediary as mentioned in Article 2(7) of that Directive, in respect of contracts of long-term insurance within the meaning given by article 3(1) of, and Part II of Schedule 1 to, the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 ;
g
the carrying on of any of the activities mentioned in paragraphs (b) to (f) by a branch located in an EEA State of a person referred to in those paragraphs (or of an equivalent person in any other State), wherever its head office is located;
h
the activities of the National Savings Bank;
i
any activity carried on for the purpose of raising money authorised to be raised under the National Loans Act 1968 under the auspices of the Director of Savings;
j
the provision of audit services by a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989 (eligibility for appointment) or article 28 of the Companies (Northern Ireland) Order 1990 ;
k
the activities of a person appointed to act as an insolvency practitioner within the meaning of section 388 of the Insolvency Act 1986 (meaning of “act as insolvency practitioner”) or article 3 of the Insolvency (Northern Ireland) Order 1989 ;
l
the provision to other persons of accountancy services by a firm or sole practitioner who by way of business provides such services to other persons;
m
the provision of advice about the tax affairs of other persons by a firm or sole practitioner who by way of business provides advice about the tax affairs of other persons;
n
the participation in financial or real property transactions concerning —
i
the buying and selling of real property (or, in Scotland, heritable property) or business entities;
ii
the managing of client money, securities or other assets;
iii
the opening or management of bank, savings or securities accounts;
iv
the organisation of contributions necessary for the creation, operation or management of companies; or
v
the creation, operation or management of trusts, companies or similar structures,
by a firm or sole practitioner who by way of business provides legal or notarial services to other persons;
o
the provision to other persons by way of business by a firm or sole practitioner of any of the services mentioned in sub-paragraph (4);
p
the carrying on of estate agency work (within the meaning given by section 1 of the Estate Agents Act 1979 (estate agency work)) by a firm or a sole practitioner who carries on, or whose employees carry on, such work;
q
the trading in goods (including dealing as an auctioneer) whenever a transaction involves the receipt of a payment or payments in cash of at least 15,000 euros in total, whether the transaction is executed in a single operation or in several operations which appear to be linked, by a firm or sole trader who by way of business trades in goods;
r
operating a casino under a casino operating licence (within the meaning given by section 65(2) of the Gambling Act 2005 (nature of licence)).
2
For the purposes of sub-paragraph (1)(a) and (b) “credit institution” means —
a
a credit institution as defined in Article 4(1)(a) of the Banking Consolidation Directive; or
b
a branch (within the meaning of Article 4(3) of that Directive) located in an EEA state of an institution falling within paragraph (a) (or of an equivalent institution in any other State) wherever its head office is located.
3
For the purposes of sub-paragraph (1)(n) a person participates in a transaction by assisting in the planning or execution of the transaction or otherwise acting for or on behalf of a client in the transaction.
4
The services referred to in sub-paragraph (1)(o) are —
a
forming companies or other legal persons;
b
acting, or arranging for another person to act —
i
as a director or secretary of a company;
ii
as a partner of a partnership; or
iii
in a similar position in relation to other legal persons;
c
providing a registered office, business address, correspondence or administrative address or other related services for a company, partnership or any other legal person or arrangement;
d
acting, or arranging for another person to act, as —
i
a trustee of an express trust or similar legal arrangement; or
ii
a nominee shareholder for a person other than a company whose securities are listed on a regulated market.
5
For the purposes of sub-paragraph (4)(d) “regulated market” —
a
in relation to any EEA State, has the meaning given by point 14 of Article 4(1) of the Markets in Financial Instruments Directive; and
b
in relation to any other State, means a regulated financial market which subjects companies whose securities are admitted to trading to disclosure obligations which are contained in international standards and are equivalent to the specified disclosure obligations.
6
For the purposes of sub-paragraph (5) “the specified disclosure obligations” means disclosure requirements consistent with —
a
Article 6(1) to (4) of Directive 2003/6/ EC of the European Parliament and of the Council of 28th January 2003 on insider dealing and market manipulation;
b
Articles 3, 5, 7, 8, 10, 14 and 16 of Directive 2003/71/EC of the European Parliament and of the Council of 4th November 2003 on the prospectuses to be published when securities are offered to the public or admitted to trading;
c
Articles 4 to 6, 14, 16 to 19 and 30 of Directive 2004/109/EC of the European Parliament and of the Council of 15th December 2004 relating to the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market; or
d
Community legislation made under the provisions mentioned in paragraphs (a) to (c).
7
For the purposes of sub-paragraph (1)(j) and (l) to (q) “firm” means any entity, whether or not a legal person, that is not an individual and includes a body corporate and a partnership or other unincorporated association.
8
For the purposes of sub-paragraph (1)(q) “cash” means notes, coins or travellers’ cheques in any currency.
Excluded activities
2
1
A business is not in the regulated sector to the extent that it consists of —
a
the issuing of withdrawable share capital within the limit set by section 6 of the Industrial and Provident Societies Act 1965 (maximum shareholding in society), or the acceptance of deposits from the public within the limit set by section 7(3) of that Act (carrying on of banking by societies), by a society registered under that Act;
b
the issuing of withdrawable share capital within the limit set by section 6 of the Industrial and Provident Societies Act (Northern Ireland) 1969 (maximum shareholding in society), or the acceptance of deposits from the public within the limit set by section 7(3) of that Act (carrying on of banking by societies), by a society registered under that Act;
c
the carrying on of any activity in respect of which a person who is (or falls within a class of persons) specified in any of paragraphs 2 to 23, 25 to 38 or 40 to 49 of the Schedule to the Financial Services and Markets Act 2000 (Exemption) Order 2001 is exempt;
d
the exercise of the functions specified in section 45 of the Financial Services Act 1986 (miscellaneous exemptions) by a person who was an exempted person for the purposes of that section immediately before its repeal;
e
the engaging in financial activity which fulfils all of the conditions set out in paragraphs (a) to (g) of sub-paragraph (3) of this paragraph by a person whose main activity is that of a high value dealer; or
f
the preparation of a home information pack (within the meaning of Part 5 of the Housing Act 2004 (home information packs)) or a document or information for inclusion in a home information pack.
2
For the purposes of sub-paragraph (1)(e) a “high value dealer” means a person mentioned in paragraph 1(1)(q) when carrying on the activities mentioned in that paragraph.
3
A business is not in the regulated sector to the extent that it consists of financial activity if —
a
the person’s total annual turnover in respect of the financial activity does not exceed £64,000;
b
the financial activity is limited in relation to any customer to no more than one transaction exceeding 1,000 euros, whether the transaction is carried out in a single operation, or a series of operations which appear to be linked;
c
the financial activity does not exceed 5% of the person’s total annual turnover;
d
the financial activity is ancillary to the person’s main activity and directly related to that activity;
e
the financial activity is not the transmission or remittance of money (or any representation of monetary value) by any means;
f
the main activity of the person carrying on the financial activity is not an activity mentioned in paragraph 1(1)(a) to (p) or (r); and
g
the financial activity is provided only to customers of the person’s main activity and is not offered to the public.
4
A business is not in the regulated sector if it is carried on by —
a
the Auditor General for Scotland;
b
the Auditor General for Wales;
c
the Bank of England;
d
the Comptroller and Auditor General;
e
the Comptroller and Auditor General for Northern Ireland;
f
the Official Solicitor to the Supreme Court, when acting as trustee in his official capacity; or
g
the Treasury Solicitor.
Interpretation
3
1
In this Part —
“the Banking Consolidation Directive” means directive 2006/48/EC of the European Parliament and of the Council of 14th June 2006 relating to the taking up and pursuit of the business of credit institutions;
“the Insurance Mediation Directive” means directive 2002/92/EC of the European Parliament and of the Council of 9th December 2002 on insurance mediation;
“the Life Assurance Consolidation Directive” means directive 2002/83/EC of the European Parliament and of the Council of 5th November 2002 concerning life assurance; and
“the Markets in Financial Instruments Directive” means directive 2004/39/EC of the European Parliament and of the Council of 12th April 2004 on markets in financial instruments.
2
In this Part references to amounts in euros include references to equivalent amounts in another currency.
3
Terms used in this Part and in the Banking Consolidation Directive or the Markets in Financial Instruments Directive have the same meaning in this Part as in those Directives.
PART 2 SUPERVISORY AUTHORITIES
4
1
The following bodies are supervisory authorities —
a
the Commissioners for Her Majesty’s Revenue and Customs;
b
the Department of Enterprise, Trade and Investment in Northern Ireland;
c
the Financial Services Authority;
d
the Gambling Commission;
e
the Office of Fair Trading;
f
the Secretary of State; and
g
the professional bodies listed in sub-paragraph (2).
2
The professional bodies referred to in sub-paragraph (1)(g) are —
a
the Association of Accounting Technicians;
b
the Association of Chartered Certified Accountants;
c
the Association of International Accountants;
d
the Association of Taxation Technicians;
e
the Chartered Institute of Management Accountants;
f
the Chartered Institute of Public Finance and Accountancy;
g
the Chartered Institute of Taxation;
h
the Council for Licensed Conveyancers;
i
the Faculty of Advocates;
j
the Faculty Office of the Archbishop of Canterbury;
k
the General Council of the Bar;
l
the General Council of the Bar of Northern Ireland;
m
the Insolvency Practitioners Association;
n
the Institute of Certified Bookkeepers;
o
the Institute of Chartered Accountants in England and Wales;
p
the Institute of Chartered Accountants in Ireland;
q
the Institute of Chartered Accountants of Scotland;
r
the Institute of Financial Accountants;
s
the International Association of Book-keepers;
t
the Law Society;
u
the Law Society for Northern Ireland; and
v
the Law Society of Scotland.
Frank Roy
Alan Campbell
Two Lords Commissioners of
Her Majesty’s Treasury
19th November 2007


text:
Citation, commencement, extent and interpretation
1
1
These regulations may be cited as the Financial Assistance Scheme (Halting Annuitisation) Regulations 2007 and shall come into force on 26th September 2007.
2
These Regulations extend to Northern Ireland.
3
In these regulations “prohibition period” means the period of 9 months beginning with the date on which these regulations come into force.
Prohibition on purchase of annuities
2
1
Trustees of relevant pension schemes are prohibited from purchasing, or agreeing to purchase, annuities on behalf of qualifying members during the prohibition period, unless —
a
before the beginning of that period the trustees have entered into a binding commitment to purchase the annuities, or
b
the purchase of the annuities is approved in pursuance of paragraphs (2) and (3).
2
If the trustees of any relevant pension scheme want to purchase annuities on behalf of qualifying members during the prohibition period, they must apply in writing to the scheme manager for approval of the purchase, setting out their reasons for wanting to do so.
3
Following receipt of such an application, the scheme manager may approve the purchase of any such annuities if he thinks it appropriate to do so.
4
When deciding whether or not it is appropriate to approve any purchase of annuities, the scheme manager may take into account such factors as are in his opinion relevant.
Signed by authority of the Secretary of State for Work and Pensions.
Mike O’Brien
Minister of State,
Department for Work and Pensions
29th August 2007


text:
1
This Order may be cited as the Value Added Tax (Betting, Gaming and Lotteries) Order 2007 and comes into force on 1st September 2007.
2
Group 4 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: betting, gaming and lotteries) is amended as follows.
3
In Note (1) (matters not included within item 1), for paragraph (b) (together with the “or” following it) substitute–
b
the granting of a right to play a game of chance for a prize unless the playing of the game is excepted from this paragraph by Note (5); or
.
4
After Note 4 insert–
5
The playing of a game of chance for a prize is excepted from Note (1)(b) if the playing of the game constitutes–
a
remote gaming for the purposes of remote gaming duty ,
b
prize gaming under a permit or at any qualifying centre or fair,
c
non-commercial gaming,
d
equal chance gaming at a qualifying club or institute, or
e
gaming for small prizes in a bingo hall.
6
In Note (5) “prize gaming under a permit or at any qualifying centre or fair”–
a
in Great Britain, means the playing of a game where the provision of facilities for its playing falls within section 289, 290 or 292 of the 2005 Act (prize gaming under a permit, at gaming and entertainment centres and fairs), and
b
in Northern Ireland, means the playing of a game to which Article 154 of the 1985 Order applies and which takes place in accordance with the requirements of that Article (amusements with prizes at certain other places).
7
In that Note “non-commercial gaming”–
a
in Great Britain, means the playing of a game in respect of which the conditions in section 299 or 300 of the 2005 Act are complied with (non-commercial prize and equal chance gaming), and
b
in Northern Ireland, means the playing of a game to which Article 126 or 153 of the 1985 Order applies and which takes place in accordance with the requirements of that Article (gaming otherwise than for private gain).
8
In that Note “equal chance gaming at a qualifying club or institute”–
a
in Great Britain, means the playing of a game where the provision of facilities for its playing falls within section 269 of the 2005 Act (equal chance gaming by members’ or commercial clubs and miners’ welfare institutes), and
b
in Northern Ireland, means the playing of a game to which Article 128 of the 1985 Order applies (special charges for play at certain clubs).
9
In that Note “gaming for small prizes in a bingo hall”–
a
in Great Britain, means the playing of a game where the provision of facilities for its playing falls within section 291 of the 2005 Act (bingo halls) or the playing at any licensed premises of bingo in respect of which the conditions in Note (10) are complied with, and
b
in Northern Ireland, means the playing of a game to which Article 77(1) of the 1985 Order applies (gaming for prizes on bingo club premises).
For the purposes of paragraph (a) “licensed premises” means premises in respect of which a bingo premises licence (within the meaning of Part 8 of the 2005 Act) has effect.
10
The conditions in this Note are that–
a
the amount charged for any one chance to win one or more prizes in a particular game does not exceed 50 pence,
b
the aggregate amount charged for participating in a particular game does not exceed £500,
c
no money prize for which a game is played exceeds £50, and
d
the aggregate amount or value of the prizes for which a game is played does not exceed £500.
11
In Notes (6) to (9)–
“the 1985 Order” means the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 , and
“the 2005 Act” means the Gambling Act 2005 .
Alan Campbell
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
25th July 2007


text:
Citation and commencement
1
This Order may be cited as the Disease Control (England) (Amendment) Order 2007 and comes into force on 24th August 2007.
Amendment
2
1
The Disease Control (England) Order 2003 is amended as follows.
2
After article 3, insert —
Emergency measures
3A
1
This article imposes interim measures and ceases to have effect on 30th September 2007.
2
In articles 4 and 5(b), the references to 6 days shall be read as references to 20 days.
3
In the case of premises within a sole occupancy group that are 8 or more kilometres apart, paragraph 8 of Schedule 1 and paragraph 13 of Schedule 2 apply on the first occasion that an animal is moved between those premises, but cease to apply for any subsequent movement of any animal between those premises.
.
Phil Woolas
Minister of State
Department for Environment, Food and Rural Affairs
23rd August 2007


text:
Citation and commencement
1
1
These Regulations may be cited as the Education (Provision of Full-Time Education for Excluded Pupils) (England) Regulations 2007 and shall come into force on 1st September 2007.
2
These Regulations apply only in relation to England.
Interpretation
2
1
In these Regulations —
“the 1996 Act ” means the Education Act 1996; and
“the 2006 Act ” means the Education and Inspections Act 2006.
2
A reference in these Regulations to a relevant school is a reference to a relevant school —
a
as given by sections 100(5) and 111 (meaning of relevant school) of the 2006 Act, for purposes relating to the duty imposed by section 100 (duty of governing body or proprietor where pupil excluded for fixed period);
b
as defined in subsection (6) of section 19 (exceptional provision of education in pupil referral units or elsewhere) of the 1996 Act, for purposes relating to the duty in subsection (3A) of that section .
Duty of governing body or proprietor to provide education where pupil excluded for fixed period
3
1
Except in a case prescribed by regulation 5 , in relation to the duty of the governing body of a relevant school under section 100 of the 2006 Act to make arrangements for the provision of suitable full-time education for a pupil of compulsory school age who is excluded from the school for a fixed period on disciplinary grounds, the day from which the education must be provided is the relevant day.
2
Nothing in paragraph (1) prevents the governing body of a relevant school from providing such education before the relevant day.
3
In this Regulation “relevant day” in relation to a pupil means the sixth school day of the exclusion.
Duty of local education authority to provide education in relation to excluded pupils
4
1
Except in a case prescribed by regulation 5 , in relation to the duty of a local education authority under section 19(1) and (3A) of the 1996 Act to make arrangements for the provision of suitable full-time education for a pupil of compulsory school age who is permanently excluded from a relevant school or pupil referral unit, or excluded from a pupil referral unit for a fixed period, on disciplinary grounds, the day from which the education must be provided is the relevant day.
2
Nothing in paragraph (1) prevents the local education authority from providing such education before the relevant day.
3
In this regulation, “relevant day” in relation to a pupil means —
a
where the pupil is permanently excluded from a relevant school or a pupil referral unit, from the sixth school day following the day on which the permanent exclusion took place;
b
where the pupil is excluded for a fixed period from a pupil referral unit, the sixth school day of the exclusion.
Exceptions to duty to provide full-time education
5
1
The duty to make arrangements for the provision of full-time education imposed by —
a
section 100 of the 2006 Act; or
b
section 19(3A) of the 1996 Act,
does not apply in the cases prescribed in paragraph (2) .
2
The cases prescribed are —
a
the pupil is in year 11 and has already taken (or missed, if the pupil failed or was unable to attend) all the public examinations for which the pupil was entered in that year;
b
a statement of special educational needs is maintained by the local education authority in respect of a pupil pursuant to section 324 of the 1996 Act which indicates (however expressed) that the pupil should be provided at any time with a maximum number of hours’ education per week, being a number of hours less than that ordinarily provided for children of the same age as the pupil by the authority, where the authority is providing education for the maximum number of hours so indicated in accordance with the requirements of the statement.
Prescribed time for head teacher to give notice to parent in relation to exclusion
6
1
Paragraphs (2) to (6) prescribe, in different cases, the time by which the head teacher of a relevant school in England, on excluding from the school a pupil of compulsory school age, must give the parent a notice in writing under section 104(1) of the 2006 Act.
2
Subject to paragraph (3) , where a pupil is excluded during the course of a school day but before the beginning of any afternoon session on that day, the time prescribed is the start of the afternoon session.
3
If any of the information referred to in regulation 7 (1) is not known to and cannot be ascertained without unreasonable difficulty by the head teacher to enable the notice to be given by the time prescribed by paragraph (2), the time prescribed is the end of the afternoon session.
4
Subject to paragraph (5) , where an excluded pupil is excluded during the course of a school day but after the beginning of any afternoon session on that day, the prescribed time is the end of the afternoon session.
5
If any of the information referred to in regulation 7 (1) is not known to and cannot be ascertained without unreasonable difficulty by the head teacher to enable the notice to be given by the time prescribed by paragraph (4), the time prescribed is the end of the first school session on the school day next following (or if it is the only school session on that day, the end of that session).
6
Paragraph (4) applies to a pupil excluded during the course of a school day on which there is only one session as if the word “afternoon” was omitted on both occasions it occurs.
Information to be provided in a notice relating to excluded pupil
7
1
Subject to paragraph (2) , the following information is prescribed as the other information (in addition to that provided by section 104(2) and (3) of the 2006 Act ) which must be contained in the notice the head teacher of a relevant school in England must give the parent under section 104(1) of the 2006 Act —
a
the address at which suitable full-time education is to be provided for the pupil;
b
particulars identifying the person to whom the pupil should report on first attending that address for the purpose of receiving suitable full-time education;
c
in relation to that suitable-full-time education —
i
where two sessions per day are provided, the times at which the morning session commences, the afternoon session ends and the break between them commences and ends; or
ii
where a single session per day is provided, the times at which the session commences and ends.
2
So much of the information in paragraph (1) (a) to (c) is not prescribed information where it is not known to the head teacher at the time prescribed by regulation 6(3) or (5) (as the case may be).
3
The information in paragraph (1) (a) to (c) which is not prescribed information by virtue of paragraph (2) must, in the case of a temporary exclusion, be given by the head teacher to the parent in writing 48 hours before the suitable full-time education is to be provided.
Combination of notices
8
A notice under section 104 of the 2006 Act may be combined with —
a
a notice to the parent given in accordance with regulations made under section 52(3)(a) of the Education Act 2002 , or a notice with a similar purpose given to the parent on exclusion of the pupil from a relevant school other than a maintained school; and
b
a notice given in accordance with regulations made under section 102 of the 2006 Act.
Supplementary provision as to notices
9
1
The failure to give a notice by the time prescribed by regulation 6 does not relieve the head teacher of the duty to serve the notice.
2
A notice which the head teacher has failed to give by the time prescribed by regulation 6 is not ineffective by reason only of that failure for the purposes of sections 103(1)(b) and 104 of the 2006 Act.
Amendments
10
1
After regulation 4(4) of the Education (Pupil Exclusions and Appeals) (Maintained Schools) (England) Regulations 2002 , insert —
4A
Where —
a
paragraph (4) applies in a case failing within paragraph (3)(b) or (c); and
b
the pupil resides in the area of a different local education authority,
the head teacher shall (without delay) inform in addition that local education authority of the matters in paragraph (4).
.
2
After sub-paragraph (a) of regulation 5(3) of the Education (Pupil Exclusions and Appeals) (Pupil Referral Units) (England) Regulations 2002 omit “and” and insert —
aa
if the pupil resides in the area of a different local education authority, in addition inform that local education authority of the decision and the reasons for it; and
.
Jim Knight
Minister of State
Department for Education and Skills
27th June 2007


text:
Citation, commencement and interpretation
1
1
This Order may be cited as Her Majesty’s Chief Inspector of Prisons (Specified Organisations) Order 2007 and shall come into force on 1st May 2007.
2
In this Order —
“the 1952 Act ” means the Prison Act 1952;
“the 1991 Act ” means the Criminal Justice Act 1991 ;
“the 1999 Act ” means the Immigration and Asylum Act 1999 .
Specified organisations
2
The following persons are specified as organisations for the purposes of paragraph 3(4) of Schedule A1 to the 1952 Act (inspections by other inspectors of organisations within Chief Inspector’s remit) —
a
a Governor or other person working at a prison as defined in section 53(1) of the 1952 Act (interpretation);
b
a director, controller or other person working at a contracted out prison as defined in section 84(4) of the 1991 Act (contracted out prisons) ;
c
a Governor or other person working at a young offender institution as defined in section 43(1)(aa) of the 1952 Act (remand centres and young offender institutions) ;
d
a Governor or other person working at a remand centre as defined in section 43(1)(a) of the 1952 Act ;
e
the manager or other person working at a removal centre as defined in section 147 of the 1999 Act (interpretation) ;
f
any person working at a short-term holding facility as defined in section 147 of the 1999 Act;
g
any person exercising escort functions under arrangements made under section 80 of the 1991 Act (arrangements for the provision of prisoner escorts) ; and
h
any person exercising escort functions under arrangements made under section 156 of the 1999 Act (arrangements for the provision of escorts and custody) .
Tony McNulty
Minister of State
Home Office
3rd April 2007


text:
Citation and commencement
1
This Order may be cited as the Road Traffic (Permitted Parking Area and Special Parking Area) (County of Warwickshire) (District of Warwick) Order 2007 and shall come into force on 6 th August 2007.
Interpretation
2
In this Order —
1
“the 1984 Act ” means the Road Traffic Regulation Act 1984 ;
2
“the 1991 Act ” means the Road Traffic Act 1991; and
3
“the parking area” means the area designated as a permitted parking area and as a special parking area by article 4 of this Order.
Application
3
This Order applies to the whole of the district of Warwick except —
a
the entire length of the M40, within the district, including its on and off slip roads;
b
the entire length of the A46, within the district, including its on and off slip roads;
c
the section of the A425 from its junction with Myton Road, to its junction with the A452 at Bishops Tachbrook;
d
the section of the A429 from Fisher’s Bridge, to the district boundary with Stratford on Avon district;
e
the section of the A452 from Junction 13 to Junction 14 on the M40 motorway;
f
the section of the A4177 from its junction with the A4141 at Five Ways roundabout, north-eastwards to the county boundary with Solihull Metropolitan Borough Council; and
g
the section of Siskin Parkway West, from its junction with Siskin Drive east then south-eastwards for a distance of 838 metres.
Designation of permitted parking area and special parking area
4
The Secretary of State designates the area to which this Order applies as —
a
a permitted parking area; and
b
a special parking area.
Modification and application of Part II of the 1991 Act
5
Sections 66, 69 to 74, 78, 79 and 82 of, and Schedule 6 to, the 1991 Act shall apply in relation to the parking area and as so applied shall have effect subject to the modifications specified in Schedule 1 to this Order.
Modification of other provisions
6
The 1984 Act shall be modified in relation to the parking area as specified in Schedule 2 to this Order.
Signed by authority of the Secretary of State
Rosie Winterton
Minister of State
Department for Transport
5th July 2007