text:
Citation and commencement
1
These Regulations may be cited as the Individual Savings Account (Amendment No. 2) Regulations 2011 and shall come into force on 1st November 2011.
Amendments to the Individual Savings Account Regulations 1998
2
The Individual Savings Account Regulations 1998 are amended as follows.
3
In regulation 2(1)(a) (interpretation) —
a
in the definition of “account”, for “regulation 4(1)” substitute “regulation 4(1) and, where appropriate, regulation 2B(b)”;
b
for the definition of “account investor” substitute —
an “account investor” has the meaning given in regulation 2A;
;
c
after the definition of “building society bonus” insert —
“business day” means any day except —
a Saturday, Sunday, Good Friday or Christmas Day;
a bank holiday under the Banking and Financial Dealings Act 1971 ;
;
d
after the definition of “ceasing to be subject to the plan” insert —
“child” means an individual under 18;
;
e
after the definition of “ EEA State” insert —
“eligible child” means a child —
born —
on or after 3rd January 2011; or
before the time mentioned in paragraph (i) but who is not an “eligible child” within the meaning given in the Child Trust Funds Act 2004 ; and
who, at the time when the application to open an account pursuant to a junior ISA application described in regulation 12A is made, is —
resident and ordinarily resident in the United Kingdom;
a person who has general earnings from overseas Crown employment subject to United Kingdom tax within the meaning given by section 28 of ITEPA 2003 ;
married to, or in a civil partnership with, a person mentioned in paragraph (ii); or
a dependant of a person mentioned in paragraph (ii);
;
f
after the definition of “ ITTOIA 2005” insert —
“junior ISA account” has the meaning given in regulation 2B;
;
g
after the definition of “market value” insert —
“named child” means a child who holds an account opened pursuant to a junior ISA application described in regulation 12A;
;
h
after the definition of “notice” insert —
“parental responsibility” means —
parental responsibility within the meaning of the Children Act 1989 or the Children (Northern Ireland) Order 1995 , or
parental responsibilities within the meaning of the Children (Scotland) Act 1995 ;
;
i
in the definition of “qualifying distribution” for “section 832(1) of the Taxes Act” substitute “section 1136 of the Corporation Tax Act 2010 ”;
j
in the definition of “recognised stock exchange” for “section 841 of the Taxes Act” substitute “section 1005 of ITA 2007 ”; and
k
after the definition of “relevant European institution” insert —
“responsible person” means a person who is the responsible person in respect of the management of a junior ISA account in accordance with regulation 2C(4);
.
4
In regulation 2(1)(b) (interpretation), after the definition of “ FISMA 2000” insert —
“insolvency event” means the procedures listed in the definition of “insolvency event” in regulation 19(15) of the Payment Services Regulations 2009 ;
.
5
In the Table in regulation 2(2) (index of defined terms) —
a
in the entry relating to “Cash account” for “4(1)(a) and (c)” substitute “4(1A)(a) and (c)”;
b
in the entry relating to “Component” for “4(1)(b) and (c)” substitute “4(1A)(b) and (c)”;
c
in the entry relating to “Stocks and shares account” for “4(1)(a) and (b)” substitute “4(1A)(a) and (b)”;
d
omit the entries relating to “Overall subscription limit” and “Subscription limits”; and
e
insert the following entries at the appropriate places —
Registered contact 2C
Subscription limits – junior ISA accounts 4ZB
Subscription limits – other accounts 4ZA
.
6
After regulation 2 (interpretation) insert —
Meaning of account investor
2A
1
This regulation makes provision for the meaning of “account investor” in these Regulations.
2
In relation to an account that is not a junior ISA account, “account investor” means an individual who subscribes to an account and who is a qualifying individual within the meaning of regulation 10.
3
In relation to a junior ISA account, “account investor” has different meanings in relation to the application of the regulations specified in paragraphs (4) and (5) as provided for in those paragraphs.
4
For the purposes of the application of regulations 5C, 6(3), 7, 8, 9 (other than regulation 9(3)(b)(iii) and (6)), 21A(1) (other than its first occurrence therein), 21A(2) and (3), 22, 24, 28, 31, 34, 35 (other than regulation 35(10)) and 36, “account investor” means the named child in relation to the account in question.
5
For the purposes of the application of regulations 4, 9(6), 15, 17, 19, 20, 21A(7), 35(10) and its first occurrence in regulation 21A(1), “account investor” means the registered contact in relation to the account in question.
Meaning of junior ISA account
2B
In these Regulations —
a
an account opened pursuant to a junior ISA application described in regulation 12A is a junior ISA account at any time when it is held by a child;
b
references to “account” shall be construed as including a reference to an account that is a junior ISA account except where the context otherwise requires; and
c
references to an account held by a child are references to an account in respect of which the child is the beneficial owner of the account investments under that account.
Meaning of “registered contact” etc.
2C
1
In these Regulations “registered contact” means the person who may give instructions in respect of the management of a junior ISA account to the person who is the account manager in relation to that account.
2
The person who may give instructions in respect of the management of a junior ISA account to the account manager of that account is —
a
the named child who holds the account if the application to open the account in accordance with regulation 12A was made by that child,
b
the named child who holds the account if —
i
the child has attained the age of 16 years,
ii
paragraph (3) does not apply in relation to the child, and
iii
the child has assumed responsibility for the management of the account in accordance with paragraph (6), or
c
in any other case, the responsible person in relation to the account.
3
This paragraph applies in relation to a child where the child is suffering mental disorder within the meaning given by —
a
section 1(2) of the Mental Health Act 1983 ;
b
in relation to a child resident in Scotland, section 328 of the Mental Health (Care and Treatment) (Scotland) Act 2003 ;
c
in relation to a child resident in Northern Ireland, Article 3 of the Mental Health (Northern Ireland) Order 1986 .
4
A person is the responsible person in relation to a junior ISA account if —
a
that person —
i
makes the application to open the account in question in accordance with regulation 12A; or
ii
assumes responsibility for the management of the account in accordance with paragraph (6); and
b
that person has parental responsibility in relation to the named child who holds the account at the time when that person —
i
makes the application described in sub-paragraph (a)(i); or
ii
assumes responsibility for the management of the account as described in sub-paragraph (a)(ii).
5
A person ceases to be the person who may give instructions in respect of the management of a junior ISA account to the person who is the account manager in relation to that account when another person assumes responsibility for the management of the account in accordance with paragraph (6).
6
A person assumes responsibility for the management of a junior ISA account if —
a
the person makes an application to assume responsibility for the management of the account in accordance with paragraph (7), and
b
the account manager of the account in question accepts the application.
7
An application by a person (“the applicant”) to assume responsibility for the management of a junior ISA account must —
a
be made to the account manager of the account in question;
b
contain —
i
the applicant’s full name,
ii
the applicant’s address (including postcode),
iii
the named child’s full name and date of birth,
iv
the named child’s address (including postcode),
v
the named child’s national insurance number if the child is over 16 and has been issued with a national insurance number, and
vi
the authorisation specified in paragraph (8);
c
contain a declaration by the applicant that the applicant —
i
is 16 years of age or over,
ii
is the named child who holds the account in question or has parental responsibility in relation to the named child who holds the account in question, and
iii
is to be the registered contact for the account.
8
The authorisation specified by this paragraph is authority given by the applicant to the account manager (on behalf of the named child who holds the account where appropriate) —
a
to hold the subscriptions, account investments, interest, dividends and any other rights or proceeds in respect of those investments and cash;
b
to make on behalf of the named child any claims to relief from tax in respect of account investments; and
c
to make a record in writing in accordance with paragraph (11) where that paragraph requires the account manager to do so.
9
An account manager must not accept an application to assume responsibility for the management of a junior ISA account if —
a
except in the circumstances specified in paragraph (10), the person who is the registered contact in relation to the account at the time when the application is made does not consent to the applicant assuming responsibility for the management of the account; or
b
the account manager has reason to believe that the applicant has given untrue information in the application.
10
The circumstances specified in this paragraph are —
a
the death of the most recent registered contact,
b
the incapacity of the registered contact,
c
where the registered contact cannot be contacted,
d
the bringing to an end of a Court order under which the registered contact is a responsible person,
e
where the applicant is the named child who holds the account and is aged 16 or over,
f
where, under an adoption order, the applicant is the adopter of the named child who holds the account,
g
where a Court so orders,
h
where the applicant has been appointed to be a guardian or special guardian of the named child who holds the account.
11
Where the application to assume responsibility for the management of a junior ISA account is not in writing or the account manager operates a record system under which all original written applications are not retained —
a
the account manager must, immediately after receiving the application, record, in writing, on behalf of the applicant the declaration required by paragraph (7)(c) and the authorisation required by paragraphs (7)(b)(vi) and (8);
b
the account manager must notify the applicant of the contents of the written record within 5 business days of making it; and
c
the written record (as amended by any corrections notified to the account manager by the applicant within 30 days of the notification mentioned in sub-paragraph (b)) shall be treated as the applicant’s declaration required by paragraph (7)(c) and authorisation required by paragraphs (7)(b)(vi) and (8).
Regulations that do not apply to junior ISA accounts
2D
Regulations 4(6)(fa), 4ZA, 4A, 4B, 4C, 4D, 5B, 7(2)(h), 10, 11, 12, 21, 23 and 30, do not apply to a junior ISA account.
Contracts entered into by or on behalf of a child who is 16 or over
2E
Where, by virtue of the opening of an account pursuant to a junior ISA application described in regulation 12A, a contract is entered into by a child who is —
a
aged 16 or over; and
b
the child who —
i
holds the account, or
ii
has parental responsibility in relation to the child who holds the account,
the contract has effect as if the child who opened the account had been 18 or over when the contract was entered into.
.
7
In regulation 4 (general conditions for accounts) —
a
for paragraph (1) substitute —
1
An account is a scheme of investment, to which a subscription may be made, and in respect of which —
a
the conditions and requirements contained in paragraphs (1A) and (5) to (8) are fulfilled; and
b
either —
i
the conditions contained in paragraph (1B) are fulfilled, or
ii
at the time when the subscription to the account is made, the account is a junior ISA account.
;
b
after paragraph (1) insert —
1A
The conditions in this paragraph are —
a
the account is set up as a stocks and shares account or a cash account;
b
a stocks and shares account is made up of a single stocks and shares component only;
c
a cash account is made up of a single cash component only;
d
the application to open the account is made in accordance with regulation 12 or 12A.
1B
The conditions in this paragraph are —
a
a qualifying individual who is 16 or over may only subscribe to a single cash account that is not a junior ISA account in a particular year;
b
a qualifying individual who is 18 or over may only subscribe to a single stocks and shares account that is not a junior ISA account in a particular year;
c
it is an account to which only one qualifying individual subscribes;
d
subject to regulation 7(2)(h), it is an account to which the qualifying individual subscribes only by payment to the account manager of a sum or sums of the individual’s cash; and
e
the subscriptions made by the qualifying individual to accounts (ignoring transfers and payments from account managers to the individual) do not in the aggregate in any year exceed the subscription limits in regulation 4ZA(1) and (2).
;
c
omit paragraphs (2) and (3);
d
in the opening words of paragraph (6) for “include the following conditions” substitute “secure”;
e
for paragraph (6)(a) substitute —
a
that the account investments shall be in the beneficial ownership of —
i
in the case of an account that is not a junior ISA account, the account investor; or
ii
in the case of a junior ISA account, the named child;
;
f
at the beginning of paragraph (6)(b)(i), insert “in relation to an account that is not a junior ISA account,”;
g
at the end of paragraph (6)(b)(i), after “account investor,” insert —
ia
in relation to an account that is a junior ISA account, title to all investments shall be vested in the account manager or his nominee or jointly in one of them and either one of the registered contact or named child to the account in question as the account manager considers appropriate,
;
h
in paragraph (6)(f) for “regulation 21” substitute “regulation 21 or 21B”.
8
After regulation 4 insert —
Subscriptions to an account other than a junior ISA account
4ZA
1
The overall subscription limit for any qualifying individual for any year (that is the aggregate of the qualifying individual’s subscriptions to all accounts that are not junior ISA accounts in that year) is —
a
where the qualifying individual is 16 or over but less than 18 at the end of the year, £5,340; and
b
in all other cases, £10,680, but subject to paragraph (2).
2
Where the qualifying individual is 18 or over at the end of the year, the qualifying individual may only invest up to 50 per cent of the overall subscription limit specified in paragraph (1)(b) in any year to a cash account.
3
A qualifying individual may not subscribe to an account that was a junior ISA account while it was held by the qualifying individual as the named child for the account unless the account manager of that account has been provided with —
a
the qualifying individual’s national insurance information specified by paragraph (4);
b
a declaration specified by paragraph (5);
c
the authorisation specified by paragraph (6); and
d
if the account manager of the account requires, an authorisation specified by paragraph (7).
4
The national insurance information specified by this paragraph is —
a
the qualifying individual’s national insurance number; or
b
a declaration by the qualifying individual that the qualifying individual does not have a national insurance number.
5
The declaration specified by this paragraph is a declaration by the qualifying individual that, if the qualifying individual were making an application to open an account pursuant to regulation 12, would be in accordance with paragraph (3)(c) to (f) of that regulation.
6
The authorisation specified by this paragraph is an authorisation by the qualifying individual that, if the qualifying individual were making an application to open an account pursuant to regulation 12, would be in accordance with paragraphs (4)(e) and (4A)(c) of that regulation.
7
The authorisation specified by this paragraph is an authorisation by the qualifying individual that, if the qualifying individual were making an application to open an account pursuant to regulation 12, would be in accordance with paragraphs (4)(e) and (4A)(a) and (b) of that regulation.
8
Regulation 12(7), (9) and (10) apply in relation to the declaration specified by paragraph (5) and authorisations specified by paragraphs (6) and (7) as if they were made in relation to an application made by the qualifying individual to open an account pursuant to regulation 12.
9
For the purposes of paragraphs (5) to (8) —
a
references in regulation 12 to “the applicant” are references to the qualifying individual making the declaration specified by paragraph (5) or giving an authorisation specified in paragraphs (6) and (7);
b
references in regulation 12(3)(c) to (f) to “the year in which paragraph (2) refers” (the first year to which the application to open the account relates) are references to the year in which the declaration specified by paragraph (5) is made by the qualifying individual.
Subscriptions to a junior ISA account
4ZB
1
Any person may subscribe to a junior ISA account provided the overall amount subscribed by that person and any other person for any year in respect of the same named child does not exceed £3,600.
2
An amount paid to a junior ISA account in excess of the amount mentioned in paragraph (1) is not an amount subscribed to a junior ISA account and must not be held in that account.
3
A single subscription for an amount equal to the amount mentioned in paragraph (1) or any number of smaller amounts that, when aggregated, do not exceed the amount mentioned in paragraph (1), may be made in respect of the same named child —
a
to a cash account held by that child,
b
to a stocks and shares account held by that child, or
c
in any proportion between such accounts.
4
No subscription may be made to a cash account that is a junior ISA account held by a named child where —
a
the balance in the account is less than one penny; and
b
that child holds another cash account opened pursuant to a junior ISA application described in regulation 12A after the time when the account mentioned in sub-paragraph (a) was opened.
5
No subscription may be made to a stocks and shares account that is a junior ISA account held by a named child where —
a
the balance in the account is less than one penny; and
b
that child holds another stocks and shares account opened pursuant to a junior ISA application described in regulation 12A after the time when the account mentioned in sub-paragraph (a) was opened.
Inalienability of a junior ISA account
4ZC
1
Any assignment of, or agreement to assign, investments under a junior ISA account, and any charge on or agreement to charge any such investments, is void.
2
On the bankruptcy of the named child holding a junior ISA account, the entitlement to investments under it does not pass to any trustee or other person acting on behalf of the child’s creditors.
3
“Assignment” includes assignation; and “assign” is to be construed accordingly.
4
“Charge on or agreement to charge” includes a right in security over or an agreement to create a right in security over.
5
“Bankruptcy”, in relation to a named child, includes the sequestration of the child’s estate.
6
Paragraph (1) shall not render void anything done to vest title to an account investment as required by regulation 4(6)(b)(ia) or 15(a) by virtue of —
a
a transfer of an account in accordance with regulation 21B; or
b
a change of registered contact in relation to a junior ISA account.
Permitted withdrawals from a junior ISA account
4ZD
Withdrawals from a junior ISA account may only be made —
a
by the account manager, to settle any management charges and other incidental expenses, which are due by or under the management agreement,
b
in accordance with regulation 4ZE, or
c
where the account manager is satisfied that the named child who held the account has died.
Permitted withdrawals from a junior ISA account where the named child is terminally ill
4ZE
1
A registered contact may make a claim to the Board for withdrawals from a junior ISA account to be permitted in accordance with this regulation.
2
The claim shall be —
a
made in a manner prescribed by the Board, which shall include the giving of any consent necessary for the verification or consideration of the claim, and
b
accepted in either of the following cases:
Case 1
The named child holding the account has been, or is, accepted by the Department for Work and Pensions as falling within section 72(5) of the Social Security Contributions and Benefits Act 1992 (special rules for terminally ill person’s entitlement to care component of disability living allowance).
Case 2
Evidence that the named child holding the account is terminally ill has been supplied to the satisfaction of the Board.
3
The Board shall issue a letter to the registered contact authorising withdrawals from the account under this regulation, and shall also notify the account manager.
4
Once a claim has been accepted, withdrawals of any amount (including the proceeds from a policy of life insurance and an amount sufficient to close the account) may be made by the registered contact at any time (but this does not include the transfer of a policy of life insurance otherwise than in accordance with regulation 21B).
5
Where account investments are withdrawn in a form other than sterling currency, the named child shall be treated as having sold the account investments in question, and as having reacquired them in his personal capacity, for a consideration equal to their market value at the time of their withdrawal.
6
In this regulation, “terminally ill” has the meaning in section 66(2)(a) of the Social Security Contributions and Benefits Act 1992.
.
9
In regulation 4A (repair of certain incompatible accounts and excess subscriptions) —
a
for the heading, substitute “Repair of certain incompatible account and excess subscriptions - accounts other than junior ISA accounts”;
b
in paragraph (1) —
i
in the parts of the paragraph headed “First Condition” and “Second Condition” for “regulation 4(1)(d) or (e)” substitute “regulation 4(1B)(a) or (b)”, and
ii
in the part of the paragraph headed “Third Condition” for “regulation 4(2)(a)” substitute “regulation 4ZA(1)(b)”;
c
in paragraph (2)(e) for “regulation 4(1)(a)” substitute “regulation 4(1A)(a)”;
d
in paragraph (3)(b) for “regulation 4(1)(d) or (e), or 4(2)(a)” substitute “regulation 4(1B)(a) or (b), or 4ZA(1) or (2)”;
e
in paragraph (4)(a)(ii) for “regulation 4(2) and (3)” substitute “regulation 4ZA(1) and (2)”; and
f
after paragraph (5) insert —
6
For the purposes of this regulation, a subscription to an account that is a junior ISA account shall be disregarded.
.
10
In regulation 4B (closure of cash account prior to the opening of the same type of account to be disregarded once) —
a
in the heading, after “cash account” insert “that is not a junior ISA account”; and
b
in paragraph (2) for “regulation 4(1)(d)” substitute “regulation 4(1B)(a)”.
11
Omit regulation 5A (treatment of sums held in accounts managed by Icesave Bank).
12
In paragraph (3) of regulation 5B (treatment of certain sums held in accounts managed by Keydata Investment Services Limited) for “regulation 4(2)” substitute “regulation 4ZA(1)”.
13
In paragraph (2) of regulation 5C (treatment of certain sums held in dormant accounts) for “regulation 4(2) and (3)” substitute “regulation 4ZA(2)”.
14
In paragraphs (4) and (5) of regulation 6 (general investment rules), for “an account investor’s cash subscription and any other cash” (where that phrase appears in each paragraph) substitute “cash subscriptions and other cash”.
15
In regulation 7 (qualifying investments for a stocks and shares component) —
a
in paragraph (2)(h) for “regulation 4(1)(h)” substitute “regulation 4(1B)(d)”; and
b
in paragraph (10)(c) for “regulation 4(2)(a)” substitute “regulation 4ZA(1)(b)”.
16
In regulation 9 (insurance policies) —
a
in paragraph (1) for “paragraphs (4) to (7)” substitute “paragraphs (4) to (9) as appropriate”;
b
at the beginning of paragraph (3)(b)(ii) insert “in the case of a policy that is held under an account that is not a junior ISA account,”;
c
after paragraph (3)(b)(ii) insert —
iia
in the case of a policy that is held under an account that is a junior ISA account, that the policy shall automatically terminate if it comes to the notice of the account manager, in any manner, that the event specified in paragraph (8A) has occurred in relation to the policy;
;
d
for paragraph (3)(b)(iii) substitute —
iii
subject to paragraph (3B), for an express prohibition of any transfer, assignment or (in Scotland) assignation of the policy to the account investor who holds the account under which the policy is held or, in the case of a policy held under an account that is a junior ISA account, the registered contact or named child in relation to that account;
;
e
omit paragraph (3)(b)(iv);
f
after paragraph (3) insert —
3A
In paragraphs (3)(b)(iii) and (3B), “policy” includes —
a
the rights conferred by a policy; and
b
any share or interest in the rights conferred by a policy.
3B
The prohibition required by paragraph (3)(b)(iii) must not prohibit —
a
the cash proceeds from the termination of the policy or a partial surrender of the policy ownership —
i
being paid to the account investor where the policy is held under an account that is not a junior ISA account;
ii
being withdrawn in accordance with regulation 4ZD (permitted withdrawals from a junior ISA account) or 4ZE (permitted withdrawals from a junior ISA account where the named child is terminally ill);
b
the transfer of title to the policy so that it is vested as required from time to time by regulations 4(6)(b)(i) and (ia) (general conditions for accounts) and 15(a) (special provisions relating to insurer-managers) by virtue of —
i
a transfer of an account in accordance with regulations 21 or 21B;
ii
a change of registered contact in relation to a junior ISA account; or
iii
an account ceasing to be a junior ISA account upon the named child in relation to the account attaining 18 years;
c
the vesting of the policy in the personal representatives of the account investor.
;
g
in paragraph (7) —
i
for “either of the events specified in paragraph (8)” substitute “any of the events specified in paragraphs (8) or (8A)”;
ii
for “excepting paragraphs (3)(b)(ii) and (8)” substitute “excepting paragraphs (3)(b)(ii) and (iia), (8) and (8A)”;
h
after paragraph (8) insert —
8A
The event specified in this paragraph is that —
a
the policy has ceased to be one in respect of which the conditions in paragraph (3)(b)(i) are satisfied or those conditions were not satisfied in relation to the policy at the date on which the insurance was made; and
b
the breach or non-compliance cannot be remedied in accordance with regulation 21C or has not been remedied within a reasonable time.
;
i
in paragraph (9) for “paragraph (8)” substitute “paragraph (8) or (8A)”.
17
In regulation 10 (qualifying individuals who may invest under an account) —
a
in the heading, at the end, add “that is not a junior ISA account”;
b
for paragraph (1) substitute —
1
This regulation specifies the description of individual (“qualifying individual”) who may invest under an account that is not a junior ISA account.
;
c
in paragraph (2)(ca) —
i
for “regulation 4(2)” substitute “regulation 4ZA(1)”, and
ii
for “regulation 4(3)” substitute “regulation 4ZA(2)”;
d
after paragraph (2) insert —
3
For the purposes of paragraph (2)(b) and (c), a subscription to a junior ISA account shall be disregarded.
.
18
In regulation 12 (conditions for application to subscribe to an account) —
a
for the heading substitute “Conditions for application to open an account that is not a junior ISA account”;
b
in paragraph (1) for “subscribe to” substitute “open”;
c
in paragraph (3) —
i
in the opening words, for “shall provide for” substitute “must contain”,
ii
in sub-paragraph (a), for “subscribe to” substitute “open”,
iii
in sub-paragraph (ea) for “regulation 4(2)” substitute “regulation 4ZA(1)”,
iv
in sub-paragraph (eb) for “regulation 4(3)” substitute “regulation 4ZA(1)(a) or (2)”,
v
omit sub-paragraph (g);
d
in paragraph (4) —
i
omit “and” immediately preceding sub-paragraph (d);
ii
immediately before the end of sub-paragraph (d), insert —
,
e
the authorisation specified in paragraph (4A)
;
e
after paragraph (4) insert —
4A
The authorisation specified by this paragraph is authority given by the applicant to the account manager —
a
to hold the subscriptions, account investments, interest, dividends and any other rights or proceeds in respect of those investments and cash;
b
to make on behalf of the applicant any claims to relief from tax in respect of account investments; and
c
to make a record in writing in accordance with paragraph (7) where that paragraph requires the account manager to do so.
;
f
for paragraph (7) substitute —
7
Where an application is not in writing or the manager operates a record system under which all original written applications are not retained —
a
the account manager must, immediately after receiving the application, record in writing on behalf of the applicant, the declaration required by paragraph (3) and authorisation required by paragraphs (4)(e) and (4A);
b
the account manager must notify the applicant of the contents of the written record within 5 business days of making it; and
c
the written record (as amended by any corrections notified to the account manager by the applicant within 30 days of the notification mentioned in sub-paragraph (b)) shall be treated as the applicant’s declaration required by paragraph (3) and authorisation required by paragraphs (4)(e) and (4A).
;
g
omit paragraph (7A);
h
for paragraph (10) substitute —
10
Where an account manager is required by paragraph (7) to make a record in writing —
a
a record shall be regarded as being a written record if it is produced by electronic means;
b
the notification of the contents of the record by the account manager to the applicant required by paragraph (7)(b) may be sent to the applicant by telephonic facsimile transmission or by electronic communication.
;
i
after paragraph (11) insert —
11A
In paragraph (3), references to subscriptions to an account do not include subscriptions to an account that is a junior ISA account.
.
19
After regulation 12 insert —
Conditions for application to open an account that is a junior ISA account
12A
1
An application (“junior ISA application”) to open a junior ISA account with an account manager may only be made if the account will be held by an eligible child immediately following the opening of the account.
2
An eligible child may hold —
a
only one account set up as a cash account; and
b
only one account set up as a stocks and shares account.
3
For the purposes of paragraphs (2) and (7), an account holding an amount of less than one penny shall be disregarded.
4
A junior ISA application may be made by a person who —
a
is over 16, and
b
in relation to the junior ISA account to be opened pursuant to the application is —
i
a person who has parental responsibility in relation to the eligible child who will hold the account; or
ii
the eligible child who will hold the account.
5
A junior ISA application must be made to an account manager in a statement and must fulfil the conditions specified in paragraphs (6), (7) and (8).
6
A junior ISA application must specify the eligible child as being the beneficial owner of the account investments under that account.
7
A junior ISA application must contain a declaration by the applicant that —
a
the application is made to open a junior ISA account;
b
the information provided in accordance with paragraph (8) is true;
c
the child who will hold the account opened pursuant to the application is not an “eligible child” within the meaning given in the Child Trust Funds Act 2004 ;
d
the child who will hold the account opened pursuant to the application is —
i
resident and ordinarily resident in the United Kingdom,
ii
a person who has general earnings from overseas Crown employment subject to United Kingdom tax within the meaning given by section 28 of ITEPA 2003 ,
iii
married to or in a civil partnership with a person mentioned in paragraph (ii), or
iv
a dependant of a person mentioned in paragraph (ii);
e
the applicant is the person who, upon the opening of the account, will be the registered contact in relation to the account;
f
the application is to open a stocks and shares account or cash account, as the case may be;
g
in the case of a stocks and shares account, the applicant —
i
has not subscribed, and will not subscribe, to any other stocks and shares account that is a junior ISA account held by the same eligible child, and
ii
is not aware of any other stocks and shares account held by the eligible child that is a junior ISA account;
h
in the case of a cash account, the applicant —
i
has not subscribed, and will not subscribe, to any other cash account that is a junior ISA account held by the same eligible child, and
ii
is not aware of any other cash account held by the eligible child that is a junior ISA account;
i
as far as the applicant is aware, the applicant has not subscribed amounts to the account (or any other account) that, when aggregated with other subscriptions, exceed the overall subscription limit in regulation 4ZB(1) (subscriptions to accounts opened in accordance with this regulation) in relation to the eligible child who will hold the account in the year in which the junior ISA application is made; and
j
the applicant will not knowingly subscribe amounts to the account that, when aggregated with other subscriptions, exceed the overall subscription limit in regulation 4ZB(1) applicable from time to time (subscriptions to accounts opened in accordance with this regulation) in each successive year following the year in which the junior ISA application is made.
8
A junior ISA application must contain —
a
the applicant’s full name,
b
the address of the applicant’s permanent residence, including postcode,
c
the full name of the eligible child,
d
the date of birth of the eligible child,
e
where the applicant is not the eligible child, the address of the eligible child’s permanent residence, including postcode,
f
the eligible child’s national insurance number if the child —
i
is 16 or over, and
ii
has been issued with a national insurance number,
g
the authorisation specified in paragraph (9).
9
The authorisation specified by this paragraph is authority given by the applicant to the account manager (on behalf of the child who holds the account where appropriate) —
a
to hold the subscriptions, account investments, interest, dividends and any other rights or proceeds in respect of those investments and cash;
b
to make on behalf of the child any claim to relief from tax in respect of account investments; and
c
to make a record in writing in accordance with paragraph (11) where that paragraph requires the account manager to do so.
10
An account manager must not accept a junior ISA application if the account manager has reason to believe that the applicant has given untrue information in the application.
11
Where the junior ISA application is not in writing, or the account manager operates a record system under which all original written applications are not retained —
a
the account manager must, immediately after receiving the application, record in writing on behalf of the applicant, the declaration required by paragraph (7) and authorisation required by paragraphs (8)(g) and (9);
b
the account manager must notify the applicant of the contents of the written record within 5 business days of making it; and
c
the written record (as amended by any corrections notified to the account manager by the applicant within 30 days of the notification mentioned in sub-paragraph (b)) shall be treated as the applicant’s declaration required by paragraph (7) and authorisation required by paragraphs (8)(g) and (9).
12
An application furnished by an applicant under this regulation shall be regarded as in writing if it is furnished —
a
by telephonic facsimile transmission containing the signature of the applicant, or
b
by electronic communication containing an electronic signature of the applicant.
13
Where an account manager is required by paragraph (11) to make a record in writing —
a
a record shall be regarded as being a written record if it is produced by electronic means;
b
the notification of the contents of the record by the account manager to the applicant required by paragraph (11)(b) may be sent to the applicant by telephonic facsimile transmission or by electronic communication.
14
In this regulation —
“electronic communication” includes any communication conveyed by means of an electronic communications network;
“electronic signature” has the meaning given by section 7(2) of the Electronic Communications Act 2000 .
20
In paragraph (2) of regulation 14 (account manager – qualifications and Board’s approval) —
a
after sub-paragraph (a) insert —
aa
if the person intends to be an account manager in relation to a junior ISA account, the person must undertake to the Board to —
i
publicise (and update where appropriate) statements of the minimum amount which may be subscribed to a junior ISA account on a single occasion, and the permitted means of payment of subscriptions; and
ii
inform persons proposing to make a subscription to a junior ISA account (other than the named child) that the subscription is a gift to the child;
; and
b
in sub-paragraph (c) for “section 43” substitute “sections 42 and 43”.
21
In regulation 17 (account manager – withdrawal by Board of approval), after paragraph (3) insert —
4
On receiving the notice referred to in paragraph (1), subject to any appeal in accordance with regulation 18, the account manager shall notify the person who is the account investor in relation to the account held with the account manager of the right to transfer the account under regulations 21 or 21B (as appropriate), and the provision made by regulation 20(3).
.
22
In regulation 19 (account manager ceasing to act), at the end, add “or 21B”.
23
In regulation 20 (account manager ceasing to qualify) —
a
for paragraph (1) substitute —
1
A person shall cease to qualify as an account manager and shall notify the Board within 30 days of the relevant event in sub-paragraphs (a) to (e), of that relevant event, where —
a
the person no longer fulfils the conditions of regulation 14;
b
there is an insolvency event in relation to the account manager;
c
an application has been made for a bank insolvency order or a bank administration order;
d
in the case of a building society, a person falling within section 991 of ITA 2007 or a credit union —
i
it ceases to be a building society or to fall within section 991 of ITA 2007 or to be a credit union, as the case may be;
ii
its directors have made a proposal under Part 1 of the Insolvency Act 1986 for a composition in satisfaction of its debts or a scheme of arrangement of its affairs; or
iii
a receiver or manager of its property has been appointed; or
e
in the case of a European institution, a relevant authorised person or an assurance undertaking which falls within regulation 14(2)(b)(iv) and (v), action corresponding to any described in sub-paragraphs (b) to (d) has been taken by or in relation to the institution, person or undertaking under the law of an EEA State.
;
b
in paragraph (2) after “regulation 21” insert “or 21B (as appropriate)”;
c
in paragraph (3)(a) for “regulation 19” substitute “regulation 17(4) or 19”;
d
in paragraph (3)(b) after “regulation 21” insert “or 21B (as appropriate)”.
24
In regulation 21 (transfers relating to accounts) —
a
for the heading substitute “Transfers relating accounts other than junior ISA accounts”;
b
in paragraph (1), for “In this regulation, in relation to a transfer” substitute “In this regulation, in relation to a transfer of an account that is not a junior ISA account”.
25
In regulation 21A (further requirements relating to transfers between cash accounts) —
a
in paragraph (1) for “regulation 21” to the end substitute “regulations 21 or 21B, to a cash account held by the account investor with the transferee.”;
b
in paragraph (2)(c) for “belonging to the account investor which is held” substitute “held by the account investor”;
c
omit “and” immediately preceding paragraph (3)(b);
d
at the end of paragraph (3)(b) insert —
, and
c
in relation to an account that is a junior ISA account —
i
the full name of the registered contact,
ii
the address of the registered contact’s permanent residence, including postcode
.
e
in paragraph (7), omit the definition of “business day”.
26
After regulation 21A, insert —
Transfers relating to junior ISA accounts
21B
1
This regulation only applies to an account that is a junior ISA account.
2
In this regulation, in relation to a transfer —
“the current year’s subscriptions” means —
subscriptions made to the account in the year in which the transfer takes place, but before the transfer;
subscriptions made in the year in which the transfer takes place to any other account held by the named child and transferred to the account before the transfer, and
the qualifying investments and other proceeds (including income) representing the subscriptions in sub-paragraphs (a) and (b) of this definition;
“the previous years’ subscriptions” means —
subscriptions made to the account (or any other account) in any earlier year or years, and
the qualifying investments and other proceeds (including income) representing those subscriptions.
3
Any transfer relating to an account or part of an account shall be made —
a
directly between one account manager (“the transferor”) and another account manager (“the transferee”), or
b
where the same person is account manager before and after the transfer, solely by that manager (who shall maintain the records of both transferor and transferee required by this regulation).
4
The current year’s subscriptions may only be transferred as a whole (with or without the whole or part of any previous years’ subscriptions).
5
In the case of a cash account —
a
all or part of the previous years’ subscriptions and, if current year’s subscriptions are to be transferred, all of the current year’s subscriptions made to the cash account, may be transferred to a junior ISA account that is a stocks and shares account belonging to the same named child, or
b
all of the subscriptions made to the cash account (“old cash account”) that are held in the account immediately before the transfer may be transferred to a junior ISA account that is a cash account (“new cash account”) belonging to the same named child (and, for the avoidance of doubt, no transfer may be made to a new cash account if the transfer does not comprise all of the subscriptions held in the old cash account immediately before the transfer).
6
In the case of a stocks and shares account —
a
all or part of the previous years’ subscriptions and, if current year’s subscriptions are to be transferred, all of the current year’s subscriptions made to the stocks and shares account, may be transferred to a junior ISA account that is a cash account belonging to the same named child, or
b
all of the subscriptions made to the stocks and shares account (“old stocks and shares account”) that are held in the account immediately before the transfer may be transferred to a junior ISA account that is a stocks and shares account (“new stocks and shares account”) belonging to the same named child (and, for the avoidance of doubt, no transfer may be made to a new stocks and shares account if the transfer does not comprise all of the subscriptions held in the old stocks and shares account immediately before the transfer).
7
Where current year’s subscriptions are transferred from a junior ISA account to another junior ISA account, the current year’s subscriptions transferred shall count towards the overall subscription limit for the child holding the account for that year.
8
The registered contact shall make a fresh application under regulation 12A (with any necessary modifications to reflect that it is made on a transfer) to the transferee.
9
This regulation shall also apply where an account is transferred in consequence of an account manager (“the transferor”) ceasing to act or qualify as an account manager.
10
Except where the transferor has provided information to the transferee in accordance with regulation 21A(2)(b)(ii), the transferor shall within 30 days after the date of the transfer give the transferee a notice containing the information specified in paragraph (11).
11
The information specified in this paragraph is —
a
as regards the named child who holds the account transferred —
i
the full name of the child,
ii
the address (including postcode) of the permanent residence of the child,
iii
the date of birth of the child,
iv
the national insurance number of the child (if any); and
b
as regards an account from which the transfer is made —
i
whether the account is a cash account or stocks and shares account,
ii
the date of the transfer,
iii
the total amount of cash subscribed to the account during the period from the beginning of the year in which the transfer takes place to the date of the transfer,
iv
the date on which the first subscription (if any) was made to the account, in the year in which the transfer takes place,
v
the amount of any dividends on account investments which are payable to, but have not been received by, the transferor at the date of the transfer,
vi
the full name of the person who is the registered contact in relation to the account, and
vii
the address of the registered contact’s permanent residence, including postcode.
Repair of invalid junior ISA accounts
21C
1
It is an overriding requirement to be satisfied in relation to a junior ISA account that the account manager and registered contact, as the case may be, take any steps necessary to remedy any breach of these Regulations.
2
Where a breach is remedied as mentioned in paragraph (1), the account shall, to the extent of that breach, be treated as having been a valid account at all times.
.
27
In regulation 22 (exemption from tax of account income and gains) —
a
for paragraph (1)(a)(ia) substitute —
ia
in respect of alternative finance return paid by a financial institution in accordance with Part 10A of ITA 2007 , or
;
b
in paragraph (1)(a)(ib) for “regulation 4(2) to (3)” substitute “regulations 4ZA(1) and (2) and 4ZB(1)”;
c
for paragraph (1)(a)(iii) substitute —
iii
on an offshore income gain to which a disposal by any of them of an account investment would otherwise give rise to a charge to tax under regulation 17 of the Offshore Funds (Tax) Regulations 2009 , or
;
d
omit “and” immediately preceding paragraph (1)(e);
e
in paragraph (1)(e), at the beginning, insert the words “in relation to an account that is not a junior ISA account,”;
f
immediately before the end of paragraph (1) insert —
;
f
in relation to a junior ISA account, income arising from account investments shall not be regarded as income for any income tax purposes (including section 629 of ITTOIA 2005 )
;
g
in paragraph (2), for “subscribing to” substitute “the opening of”;
h
after paragraph (2) add —
3
A reference to “interest” in this regulation includes a reference to any bonus and to a dividend paid or credited in respect of a share account with a building society.
.
28
In regulation 23 (interest on cash deposits held under a stocks and shares component) —
a
for the heading substitute “Interest on cash deposits held under a stocks and shares component of an account that is not a junior ISA account”;
b
in paragraph (1), after “stocks and shares component” insert “of an account that is not a junior ISA account”.
29
In paragraph (3) of regulation 28 (assessments for withdrawing relief and recovering tax), for “Case VI of Schedule D” substitute “Chapter 8 of Part 5 of ITTOIA 2005 ”.
30
In regulation 30 (information to be given to account investor by account manager) —
a
in the heading, at the end, add the words “in relation to an account that is not a junior ISA account”;
b
in paragraph (1)(c) for “regulation 4(2)” substitute “regulation 4ZA(1)”; and
c
in paragraph (1)(d) for “regulation 4(3)” substitute “regulation 4ZA(2)”.
31
In regulation 31 (returns of information by account manager) —
a
in paragraph (1) for “paragraphs (3), (4), (5) and (7)” substitute “paragraphs (3), (4), (5), (7) and (7A)”;
b
after paragraph (3)(c)(i) insert —
ia
whether the account was a junior ISA account at any time in the year or part of the year for which the return is made,
;
c
at the beginning of paragraph (3)(c)(ii) insert “subject to paragraph (3A),”;
d
at the beginning of paragraph (3)(c)(iii) insert “subject to paragraph (3B),”;
e
omit the “and” immediately preceding paragraph (3)(c)(iv);
f
at the beginning of paragraph (3)(c)(v) insert “subject to paragraph (3C),”;
g
after paragraph (3) insert —
3A
Where a subscription is made to an account that ceases to be a junior ISA account in the year or part of the year for which the return is made, the return must show, as separate amounts, the total amount of cash subscribed to the account at times —
a
when the account is a junior ISA account; and
b
when the account is not a junior ISA account.
3B
In relation to an account that is a junior ISA account, the information described in paragraph (3)(c)(iii) shall only be provided in the return for the year or part of the year in which the application to open the account in accordance with regulation 12A is made.
3C
The information provided in accordance with paragraph (3)(c)(v) must not include information relating to an account that was a junior ISA account immediately before it was closed.
;
h
after paragraph (7) insert —
7A
The information specified in this paragraph is information relating to all accounts in respect of which the account manager was acting as account manager immediately before the end of the year or part of the year for which the return is made that were junior ISA accounts at the end of the period covered by the return (whether or not a subscription was made to the account during that period) with separate figures for cash accounts and stocks and shares accounts.
.
32
Omit regulations 32 and 33.
33
In paragraph (9) of regulation 36 (application of the provisions of Chapter II of Part XIII of the Taxes Act and of Chapter 9 of Part 4 of ITTOIA 2005 to policies where an investor ceases to be or was not entitled to relief from tax) —
a
in sub-paragraph (a), after “basic rate” insert “determined in pursuance of section 6(2) of ITA 2007 ”;
b
for sub-paragraph (b) substitute —
b
an assessment to income tax may be made on the account investor at the higher rate and additional rate (determined in pursuance of section 6(2) of ITA 2007) for that year of assessment as appropriate to the account investor’s income tax liability calculated in accordance with section 23 of ITA 2007 ,
;
c
for “within five years after the 31st January next following” substitute “not more than 4 years after the end of”.
Angela Watkinson
James Duddridge
Two of the Lords Commissioners of Her Majesty’s Treasury
26th July 2011


type: legislation

jurisdiction: UK

text:
Citation and interpretation
1
1
This Order may be cited as the Budget Responsibility and National Audit Act 2011 (Commencement No.1) Order 2011.
2
In this Order “ the Act ” means the Budget Responsibility and National Audit Act 2011.
Provisions of the Act coming into force on 23rd March 2011
2
The provisions of the Act listed in Schedule 1 to this Order come into force on 23rd March 2011.
Provisions of the Act coming into force on 4th April 2011
3
The provisions of the Act listed in Schedule 2 to this Order come into force on 4th April 2011.
Michael Fabricant
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
At 10.00pm on 22nd March 2011


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2011.
2
They come into force on 1st January 2012 and only have effect in relation to road fuel gas that is charged with duty on or after that date and before 1st August 2012.
3
In these Regulations, “duty” means the duty of excise charged by section 8(1) or (2) of the Hydrocarbon Oil Duties Act 1979 .
Relief
2
Relief from duty is allowed as follows —
a
in the case of natural road fuel gas, £4.37 a kilogram is remitted; and
b
in the case of any other road fuel gas, £5.73 a kilogram is remitted.
Dave Hartnett
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
6th December 2011


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Social Security (Contributions) (Re-rating) Order 2011 and shall come into force on 6th April 2011.
2
In this Order —
“the Act” means the Social Security Contributions and Benefits Act 1992; and
“the Northern Ireland Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 .
Rate of and small earnings exception from Class 2 contributions
2
In section 11 of the Act and the Northern Ireland Act (Class 2 contributions) —
a
in subsection (1) for “£2.40” substitute “£2.50”; and
b
in subsection (4) (small earnings exception) for “£5,075” substitute “£5,315”.
Amount of class 3 contributions
3
In section 13(1) of the Act and the Northern Ireland Act (amount of Class 3 contributions) for “£12.05” substitute “£12.60”.
Lower and upper limits for Class 4 contributions
4
In sections 15(3) and 18(1) and (1A) of the Act and the Northern Ireland Act (Class 4 contributions recoverable under the Income Tax Acts and under regulations) —
a
for “£5,715” (lower limit) in each place where it appears, substitute “£7,225”; and
b
for “£43,875” (upper limit) in each place where it appears, substitute “£42,475”.
Angela Watkinson
Michael Fabricant
Two of the Lords Commissioners of Her Majesty’s Treasury
24th March 2011


text:
Citation and commencement
1
This Order may be cited as the Cambridge City Fringes Joint Committee (Revocation) Order 2011 and shall come into force on 21st December 2011.
Revocation
2
The Cambridge City Fringes Joint Committee Order 2009 is revoked.
Bob Neill
Parliamentary Under Secretary of State
Department for Communities and Local Government
14th November 2011


text:
Citation and commencement
1
1
These Regulations may be cited as the Immigration (Certificate of Entitlement to Right of Abode in the United Kingdom) (Amendment) Regulations 2011 and shall come into force on 12th December 2011.
2
These Regulations apply to an application for a certificate of entitlement received by the appropriate authority on or after the day on which they come into force.
3
In paragraph (2) “appropriate authority” and “certificate of entitlement” have the same meaning as in the Immigration (Certificate of Entitlement to Right of Abode in the United Kingdom) Regulations 2006 .
Amendments to the Immigration (Certificate of Entitlement to Right of Abode in the United Kingdom) Regulations 2006
2
1
The Immigration (Certificate of Entitlement to Right of Abode in the United Kingdom) Regulations 2006 shall be amended as follows.
2
For regulation 3(b) (authority to whom an application must be made) substitute —
b
if the applicant is in any of the Channel Islands or the Isle of Man, to the Lieutenant-Governor or the Secretary of State for the Home Department;
.
3
For regulation 4 (form of application) substitute —
4
1
Subject to paragraph (2), an application for a certificate of entitlement must be accompanied by —
a
the applicant’s passport or travel document;
b
two photographs of the applicant taken no more than 6 months prior to making the application; and
c
the additional documents which are specified in the right-hand column of the Schedule in respect of an application of a description specified in the corresponding entry in the left hand column.
2
The requirement in paragraph (1)(c) may be waived in relation to a particular document if the appropriate authority —
a
is satisfied that it is appropriate to do so in light of the facts of the particular case; and
b
is otherwise satisfied that the applicant has a right of abode in the United Kingdom.
.
4
For regulation 6(b) (issue of certificate of entitlement) substitute —
b
is not a person who holds:
i
a United Kingdom passport describing him as a British citizen,
ii
a United Kingdom passport describing him as a British subject with the right of abode in the United Kingdom, or
iii
a certificate of entitlement;
.
5
For regulation 9(b) (expiry and revocation of certificate of entitlement) substitute —
b
is the holder of:
i
a United Kingdom passport describing him as a British citizen,
ii
a United Kingdom passport describing him as a British subject with the right of abode in the United Kingdom,
iii
another certificate of entitlement;
.
6
In the Schedule, after the heading, for “Regulation 4(c)” substitute “Regulation 4(1)(c)”.
Damian Green
Minister of State
Home Office
7th November 2011


text:
1
These Regulations may be cited as the Social Security (Exemption from Claiming Retirement Pension) Regulations 2011 and come into force on 11th October 2011.
Amendment of the Social Security (Claims and Payments) Regulations 1987
2
In paragraph (7) of regulation 3A of the Social Security (Claims and Payments) Regulations 1987 (notification that claim not required for entitlement to a Category A or B retirement pension), after sub-paragraph (c) insert —
ca
any provision of the Social Security Fraud Act 2001 and regulations made by virtue of any such provision;
.
Signed by authority of the Secretary of State for Work and Pensions.
Steve Webb
Minister of State
Department for Work and Pensions
21st June 2011


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Freedom of Information (Additional Public Authorities) Order 2011.
2
This Order comes into force on 1st October 2011.
3
In this Order, “ the Act ” means the Freedom of Information Act 2000.
Additional public authorities
2
1
In Part 6 of Schedule 1 to the Act (other public bodies and offices: general) insert, at the appropriate place in each case, the entries listed in Part 1 of the Schedule to this Order.
2
In Part 7 of Schedule 1 to the Act (other public bodies and offices: Northern Ireland) insert, at the appropriate place in each case, the entries listed in Part 2 of the Schedule to this Order.
Signed by authority of the Secretary of State
McNally
Minister of State
Ministry of Justice
31st March 2011


text:
Citation and commencement
1
This Order may be cited as the Land Registration (Proper Office) (Amendment) Order 2011 and shall come into force on the day that section 71 of the Legal Services Act 2007 comes into force.
Amendment of the Land Registration (Proper Office) Order 2010
2
For article 2(2) of the Land Registration (Proper Office) Order 2010 , substitute —
2
In this article “conveyancer” means —
a
an authorised person entitled to carry on the relevant reserved instrument activities in accordance with the regulatory arrangements of the relevant approved regulator or licensing authority, as the case may be,
b
an individual or body who employs, or being a body has among its managers, at least one authorised person entitled to carry on the relevant reserved instrument activities and who will carry on or direct and supervise the carrying on of the relevant reserved instrument activities as such employee or manager, in accordance with the regulatory arrangements of the relevant approved regulator or licensing authority, as the case may be, or
c
a person who carries on the relevant reserved instrument activities in the course of that person’s duty as a public officer,
and for the purposes of this definition —
i
“authorised person” has the same meaning as in section 18 of the Legal Services Act 2007,
ii
“licensing authority” has the same meaning as in section 73 of the Legal Services Act 2007,
iii
“manager” has the same meaning as in section 207 of the Legal Services Act 2007,
iv
“regulatory arrangements” has the same meaning as in section 21 of the Legal Services Act 2007,
v
“relevant approved regulator” has the same meaning as in section 20 of the Legal Services Act 2007,
vi
“relevant reserved instrument activities” means the reserved instrument activities set out in paragraph 5(1)(a) and (b) of Schedule 2 to the Legal Services Act 2007.
.
Signed by authority of the Lord Chancellor
McNally
Minister of State
Ministry of Justice
2nd June 2011


text:
Citation and commencement
1
These Regulations may be cited as the Air Navigation (Dangerous Goods) (Amendment) Regulations 2011 and come into force on 4th March 2011.
Amendment of Regulations
2
The Air Navigation (Dangerous Goods) Regulations 2002 are amended by substituting for the definition of “Technical Instructions” in regulation 3(1)( c ) —
‘Technical Instructions’ means the 2010–2011 English language edition of the Technical Instructions for the Safe Transport of Dangerous Goods by Air, approved and published by decision of the Council of the International Civil Aviation Organisation;
.
Revocation
3
The Air Navigation (Dangerous Goods) (Amendment) Regulations 2009 are revoked.
Signed by authority of the Secretary of State for Transport
Theresa Villiers
Minister of State
Department for Transport
3rd March 2011


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Oxford Radcliffe Hospitals National Health Service Trust (Change of Name) (Establishment) Amendment Order 2011 and shall come into force on 1st November 2011.
2
In this Order —
“the Establishment Order ” means the Churchill John Radcliffe National Health Service Trust (Establishment) Order 1993 ;
“the trust” means the trust established by the Establishment Order.
Amendment of article 1 of the Establishment Order
2
In article 1 of the Establishment Order (citation, commencement and interpretation), in paragraph (2) —
a
for the definition of “ the Act ” substitute —
“the Act” means the National Health Service Act 2006;
;
b
after the definition of “the Act” insert a definition of “community health services” —
“community health services” means any service which the Secretary of State has a duty to provide under section 3(1)(d) or (e) of, or paragraph 1 or 8 of Schedule 1 to, the Act and any service which the Secretary of State may provide under paragraph 2 or 7A of that Schedule;
; and
c
omit the definition of “operational date”.
Change of name of trust and supplementary provision
3
1
The trust shall be called the Oxford University Hospitals National Health Service Trust instead of the Oxford Radcliffe Hospitals National Health Service Trust.
2
Accordingly, in article 1(2) of the Establishment Order in the definition of “the trust”, and in article 2 of the Establishment Order, for “Oxford Radcliffe Hospitals” substitute “Oxford University Hospitals”.
3
The change of name effected by paragraph (1) shall not —
a
affect any right or obligation of any person; or
b
be taken as invalidating any instrument (whether made before, on or after the day on which this Order comes into force) which refers to the trust by its previous name,
and all instruments and other documents which refer to the trust under its previous name shall be construed as referring to it under its new name.
Amendment of article 3 of the Establishment Order
4
For article 3 of the Establishment Order (nature and functions of the trust) substitute —
Nature and functions of the trust
3
The trust’s functions shall be to provide goods and services, namely hospital accommodation and services and community health services, for the purposes of the health service.
.
Amendment of article 5 of the Establishment Order
5
For article 5 of the Establishment Order (operational date and accounting date of the trust) substitute —
Accounting date of the trust
5
The accounting date of the trust shall be 31st March.
.
Revocation of articles 6, 7 and 8 of the Establishment Order
6
The following articles of the Establishment Order are revoked —
a
article 6 (limited functions before operational date);
b
article 7 (assistance by health authorities before operational date) and
c
article 8 (restriction on disposal of assets).
Signed by authority of the Secretary of State for Health.
Paul Burstow
Minister of State,
Department of Health
4th October 2011


text:
Citation and interpretation
1
1
This Order may be cited as the Apprenticeships, Skills, Children and Learning Act 2009 (Commencement No. 5) Order 2011.
2
In this Order “ the Act ” means the Apprenticeships, Skills, Children and Learning Act 2009.
Provisions coming into force on 1st March 2011
2
The following provisions of the Act come into force on 1st March 2011:
Section 12 for England only;
Sections 13 to 16;
Section 38.
Provisions coming into force on 6th April 2011
3
The following provisions of the Act come into force on 6th April 2011:
Section 1;
Sections 3 to 6;
Sections 11 for England only;
Section 17;
Sections 32 to 36 for England only;
Section 37;
Section 39 for England only;
Section 105.
Provisions coming into force on 1st August 2011
4
Sections 32 to 36 come into force in relation to Wales on 1st August 2011.
John Hayes
Minister of State for Further Education and Lifelong Learning
Department for Business, Innovation and Skills
31st January 2011


text:
Title, application and commencement
1
These Regulations may be cited as the Extraction Solvents in Food (Amendment) (England) Regulations 2011, apply in relation to England only and come into force on 15th August 2011.
Amendment of the Extraction Solvents in Food Regulations 1993
2
1
The Extraction Solvents in Food Regulations 1993 are amended in accordance with paragraphs (2) and (3).
2
At the end of the table in Schedule 2 (foods in which certain permitted extraction solvents may be used only for certain purposes), insert the following entries —
Column 1 Column 2 Column 3 Column 4
10 Defatted protein products Dimethyl ether Preparation of defatted animal protein products 0.009 mg/ kg in the defatted protein products
3
At the end of the table in Schedule 3 (maximum residues of extraction solvent permitted in foods due to the use in those foods of food consisting of flavourings prepared from natural flavouring materials by using those extraction solvents), insert the following entries —
Column 1 Column 2
Methanol 1.5 mg/kg Propan-2-ol 1 mg/kg
Signed by authority of the Secretary of State for Health.
Anne Milton
Parliamentary Under-Secretary of State,
Department of Health
13th July 2011


text:
Citation, commencement and application
1
1
These Regulations may be cited as the Education (Student Support) (European University Institute) Regulations 2010 (Amendment) Regulations 2011.
2
These Regulations come into force on the 22nd day after these Regulations are laid before Parliament.
3
These Regulations apply in relation to England .
2
These Regulations apply in relation to the provision of support to students in relation to an academic year which begins on or after 1st September 2011 whether anything done under these Regulations is done before, on or after 1st September 2011.
Amendment of the Education (Student Support) (European University Institute) Regulations 2010
3
The Education (Student Support) (European University Institute) Regulations 2010 are amended in accordance with regulations 4 to 7.
4
In regulation 3 —
a
after the definition of “Institute”, insert —
“person granted humanitarian protection” means a person —
who, on the grounds of humanitarian protection, has been granted leave to remain under the immigration rules as defined in section 33(1) of the Immigration Act 1971 ;
whose leave to remain is extant, or in respect of whose leave to remain an appeal is pending (within section 104 of the Nationality, Immigration and Asylum Act 2002 ); and
who has been ordinarily resident in the United Kingdom and Islands throughout the period since the person was granted such leave to remain;
;
b
omit the definition of “person with leave to enter or remain”;
c
in the definition of “relevant date”, for “1st May 2010”, substitute “1st February 2011”.
5
In regulation 8(3), for “1st September 2010” substitute “1st September 2011” and for “30th April 2010”, substitute “11th February 2011”.
6
In regulation 9 —
a
in paragraph (11)(a) and (b), for “person with leave to enter or remain” substitute “person granted humanitarian protection”; and
b
in paragraph (15) —
i
for “1st September 2010”, substitute “1st September 2011”,
ii
for “30th April 2010”, substitute “30th April 2011”, and
iii
for “28th February 2011”, substitute “28th February 2012”.
7
In Schedule 1 —
a
in paragraph 1(1) —
i
within the definition of “family member”, for (a)(ii), substitute —
ii
direct descendants of the person or of the person’s spouse or civil partner who are —
aa
under the age of 21; or
bb
dependents of the person or the person’s spouse or civil partner; or
;
b
for paragraph 1(6), substitute —
6
For the purposes of this Schedule, “parent” includes a guardian and any other person having parental responsibility for a child and “child” is to be construed accordingly.
c
for paragraph 5, substitute —
Persons granted humanitarian protection and their family members
5
1
A person granted humanitarian protection who —
a
is ordinarily resident in England on the relevant date; and
b
who has been ordinarily resident in the United Kingdom and Islands throughout the three-year period preceding the relevant date.
2
A person —
a
who is the spouse or civil partner of a person granted humanitarian protection;
b
who was the spouse or civil partner of the person granted humanitarian protection on the date on which that person applied for asylum (the “asylum application date”);
c
who is ordinarily resident in England on the relevant date; and
d
who has been ordinarily resident in the United Kingdom and Islands throughout the three-year period preceding the relevant date.
3
A person —
a
who is the child of a person granted humanitarian protection or the child of the spouse or civil partner of a person granted humanitarian protection;
b
who, on the asylum application date, was the child of that person or the child of a person who was the spouse or civil partner of the person granted humanitarian protection on that date;
c
who was under 18 on the asylum application date;
d
who is ordinarily resident in England on the relevant date;
e
who has been ordinarily resident in the United Kingdom and Islands throughout the three-year period preceding the relevant date.
.
David Willetts
Minister of State for Universities and Science
Department for Business, Innovation and Skills
17th January 2011


text:
Citation
1
This Order may be cited as the Finance Act 2009, Section 103 (Appointed Day) Order 2011.
Appointed day, etc
2
1
The day appointed as the day on which section 103 of the Finance Act 2009 comes into force generally is 6 October 2011 .
2
References to that section in articles 3 and 4 of the Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 are only affected by paragraph (1) in relation to the making of regulations by the Treasury under that section .
Jeremy Wright
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
30th September 2011


text:
Citation, Commencement and application
1
1
These Regulations may be cited as the Export Control (Sudan and South Sudan Sanctions) and (Miscellaneous Amendments) Regulations 2011 and come into force on 30th December 2011.
2
An offence may be committed under these Regulations —
a
in the United Kingdom by any person;
b
elsewhere by any person who is a United Kingdom person within the meaning of section 11 of the Export Control Act 2002 .
Revocation
2
1
The Sudan (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 are revoked.
Interpretation
3
In these Regulations —
“the 1979 Act ” means the Customs and Excise Management Act 1979 ;
“the 2008 Order ” means the Export Control Order 2008 ;
“ EU authorisation” means an authorisation granted under Article 4 of the Sudan and South Sudan Regulation ;
“the Sudan and South Sudan Regulation” means Council Regulation (EC) No 131/2004 imposing certain restrictive measures in respect of Sudan and South Sudan .
Offences supplementing the Sudan and South Sudan Regulation
4
1
A person who contravenes any of the following provisions of the Sudan and South Sudan Regulation commits an offence and may be arrested —
a
Article 2(a) (prohibition on provision of technical assistance related to military activities to any person, entity or body in, or for use in Sudan or South Sudan);
b
Article 2(b) (prohibition on provision of financing or financial assistance related to military activities to any person, entity or body in, or for use in Sudan or South Sudan).
2
A person commits an offence and may be arrested who participates, knowingly and intentionally, in activities the object or effect of which is, directly or indirectly, to promote the transactions referred to in Article 2 of the Sudan and South Sudan Regulation.
Offences related to EU authorisations
5
1
A person commits an offence and may be arrested who, for the purpose of obtaining an EU authorisation —
a
makes any statement or furnishes any document or information which to that person’s knowledge is false in a material particular; or
b
recklessly makes any statement or furnishes any document or information which is false in a material particular.
2
An EU authorisation granted in connection with the application for which the false statement was made or the false document or information furnished is void from the time it was granted.
3
A person who, having acted under the authority of an EU authorisation, fails to comply with a requirement or condition of the EU authorisation commits an offence and may be arrested, unless —
a
the EU authorisation was modified after the completion of the act authorised; and
b
the alleged failure to comply would not have been a failure had the EU authorisation not been so modified.
Penalties
6
1
A person guilty of an offence under regulations 4 or 5 is liable —
a
on summary conviction, to imprisonment for a term not exceeding three months or to a fine not exceeding the statutory maximum, or to both;
b
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or to both.
Application of the 1979 Act
7
1
A matter is to be treated as an assigned matter which the Commissioners for Her Majesty’s Revenue and Customs investigate or propose to investigate with a view to determining —
a
whether there are grounds for believing that an offence under these Regulations has been committed; or
b
whether a person should be prosecuted for such an offence.
2
Section 138 of the 1979 Act (provision as to arrest of persons) applies to the arrest of a person for an offence under these Regulations as it applies to the arrest of a person for an offence under the customs and excise Acts.
3
Sections 145 , 146 , 146A , 147 , 148, 150 , 151 , 152 , 154 , and 155 of the 1979 Act (proceedings for offences, mitigation of penalties, proof and other matters) apply in relation to offences and penalties under these Regulations as they apply in relation to offences and penalties under the customs and excise Acts.
4
“The customs and excise Acts” and “assigned matter” have the same meanings as in section 1 of the 1979 Act.
Amendments to the 2008 Order related to South Sudan arms embargo
8
In Part 2 of Schedule 4 to the 2008 Order, at the appropriate place insert “South Sudan”.
Review
9
1
The Secretary of State must from time to time —
a
carry out a review of regulations 1 and 3 to 8,
b
set out the conclusions of the review in a report, and
c
publish the report.
2
In carrying out the review the Secretary of State must, so far as is reasonable, have regard to the rules on penalties applicable to infringements of the provisions of the Sudan and South Sudan Regulation and the measures taken to implement them in other member States.
3
The report must in particular —
a
set out the objectives intended to be achieved by the rules on penalties applicable to infringements of the provisions of the Sudan and South Sudan Regulation established by those regulations and the measures taken to implement them,
b
assess the extent to which those objectives are achieved, and
c
assess whether those objectives remain appropriate and, if so, the extent to which they could be achieved with a system that imposes less regulation.
4
The first report under this regulation must be published before the end of the period of five years beginning with the day on which these Regulations come into force.
5
Reports under this regulation are afterwards to be published at intervals not exceeding five years.
Miscellaneous Amendments
10
The following provisions, which deal with the overlap between the 2008 Order and the instruments listed are omitted —
a
regulation 6 of the Export Control (Al-Qaida and Taliban Sanctions) Regulations 2011 ;
b
article 5 of the Export Control (Belarus) and (Syria Amendment) Order 2011 ;
c
article 5 of the Export Control (Syria and Miscellaneous Amendments) Order 2011 ;
d
article 11 of the Export Control (Iran) Order 2011 ;
e
article 4 of the Export Control (Eritrea and Miscellaneous Amendments) Order 2011 .
Mark Prisk
Minister of State for Business and Enterprise
Department for Business, Innovation and Skills
6th December 2011


text:
PART 1 General
Citation, commencement and extent
1
1
These Regulations may be cited as the Waste and Emissions Trading Act 2003 (Amendment) Regulations 2011.
2
Subject to paragraph (3) , these Regulations come into force on 21st November 2011.
3
Parts 3 and 4 come into force immediately after Part 2.
4
Parts 3 and 4 extend to England and Wales only.
PART 2 Amendment of the Waste and Emissions Trading Act 2003
Amendment of the Waste and Emissions Trading Act 2003
2
Chapter 1 of Part 1 of the Waste and Emissions Trading Act 2003 (waste sent to landfills) is amended in accordance with regulations 3 to 8 .
Substitution of references to “biodegradable local authority collected municipal waste”
3
In the following provisions, for “biodegradable municipal waste” substitute “biodegradable local authority collected municipal waste” —
a
section 4(1) (allocation of landfill allowances);
b
section 9(1) (duty not to exceed allowances);
c
section 10(2)(a) (monitoring authorities);
d
section 11(2)(d) and (f) (scheme regulations);
e
section 12(1) and (2)(b)(i) (powers in relation to waste disposal authorities).
Amendment of section 4 (allocation of landfill allowances)
4
In section 4 —
a
for subsection (2) substitute —
2
In performing the duty under subsection (1), an allocating authority must ensure that the total amount of waste authorised to be sent to landfills by the allowances it allocates for a year does not cause the amount of biodegradable municipal waste sent to landfills for that year to exceed the amount specified for its area under section 1 or 2.
; and
b
at the end of subsection (4)(b) insert “including in particular how the authority has complied with the duty in subsection (2)”.
Amendment of section 5 (alteration of allocations under section 4)
5
In section 5 —
a
for subsection (3) substitute —
3
In exercising the power under subsection (1), an authority must ensure that the total amount of waste authorised to be sent to landfills by allowances allocated by it for a year does not cause the amount of biodegradable municipal waste sent to landfills for that year to exceed the amount specified for its area under section 1 or 2.
; and
b
at the end of subsection (4)(b) insert “including in particular how the authority has complied with the duty in subsection (3)”.
Amendment of section 21 (“biodegradable waste” and “municipal waste”)
6
1
For the heading of section 21 substitute —
“Biodegradable waste”, “municipal waste” and “local authority collected municipal waste”
.
2
In section 21 —
a
for subsection (2) substitute —
2
In this Chapter —
a
“biodegradable municipal waste” means waste that is both biodegradable waste and municipal waste; and
b
“biodegradable local authority collected municipal waste” means waste that is both biodegradable waste and local authority collected municipal waste.
;
b
in subsection (3), for “subsection (2)” substitute “this section”; and
c
after subsection (3) insert —
4
In subsection (2) “local authority collected municipal waste” means any municipal waste which is collected under arrangements made by a waste collection authority or a waste disposal authority.
5
In subsection (4) “waste collection authority” —
a
in relation to England and Wales and Scotland, has the same meaning as in Part 2 of the Environmental Protection Act 1990 ;
b
in relation to Northern Ireland, means a district council.
.
Amendment of section 25 (activities to which Chapter 1 does not apply)
7
In section 25(1), after “biodegradable waste”, insert “, biodegradable local authority collected municipal waste”.
Disapplication of certain penalty provisions where the allocating authority is the Secretary of State
8
The following provisions cease to apply where the allocating authority is the Secretary of State —
a
section 9(3) and (4) (duty not to exceed allowances);
b
section 26(4) (penalties under Chapter 1: general).
PART 3 Amendment of the Landfill Allowances and Trading Scheme (England) Regulations 2004
Amendment of the Landfill Allowances and Trading Scheme (England) Regulations 2004
9
The Landfill Allowances and Trading Scheme (England) Regulations 2004 are amended in accordance with regulations 10 to 13 .
Amendment of regulation 2 (interpretation)
10
In regulation 2(1), omit the definition of “collected municipal waste”.
Substitution of “local authority collected municipal waste” and “biodegradable local authority collected municipal waste”
11
1
In the following provisions, for “collected municipal waste” substitute “local authority collected municipal waste” —
a
regulation 11(1)(a) (obligation for waste disposal authorities to keep records and make returns);
b
regulation 13(2)(a) (determining the amount of biodegradable municipal waste in amounts of waste);
c
regulation 14(2)(a) (calculation of the amount of biodegradable municipal waste sent to landfills).
2
In the following provisions, for “municipal waste” substitute “local authority collected municipal waste” —
a
regulation 11(1)(b) and (c) and (2);
b
regulation 14(2)(b) and (c) (other than in the phrase “biodegradable municipal waste”).
3
In the following places, for “biodegradable municipal waste” substitute “biodegradable local authority collected municipal waste” —
a
regulation 11(6)(b);
b
the cross-heading of regulation 13;
c
regulation 13(2)(a) to (c);
d
the cross-heading of regulation 14;
e
regulation 14(1)(a) and (b) and (2)(a), (b) and (c);
f
regulation 15(1) and (4)(a) (utilisation of landfill allowances);
g
regulation 16(3)(e)(i) (landfill allowances register);
h
regulation 20(2) (penalties: exceeding allowances);
i
regulation 23 (guidance to waste disposal authorities);
j
the heading of the Schedule (amount of biodegradable municipal waste in certain types of waste);
k
the Table in the Schedule.
4
In regulation 16(3)(f)(iii), for “biodegradable waste” substitute “biodegradable local authority collected municipal waste”.
Amendment of regulation 13 (determining the amount of biodegradable municipal waste in amounts of waste)
12
In regulation 13 —
a
in paragraph (2)(b) and (c), for “separated municipal waste” substitute “separated local authority collected municipal waste”; and
b
for paragraph (3) substitute —
3
In paragraph (2) —
“amount of local authority collected municipal waste” means the amount of local authority collected municipal waste for any period of time, but such period must be not less than three months;
“nearest relevant amount” means —
the nearest tonne; or
where the amount of biodegradable local authority collected municipal waste referred to in paragraph (2)(c) is —
less than 10 tonnes, the nearest 100 kilograms;
less than 1 tonne, the nearest 10 kilograms;
“separated local authority collected municipal waste” means waste which has been separated from other local authority collected municipal waste, whether the separation occurs before or after the waste has been collected under arrangements made by a waste collection authority or waste disposal authority.
.
Amendment of regulation 20 (penalties: exceeding allowances)
13
Omit regulation 20(3) and (4).
PART 4 Amendment of the Joint Waste Authorities (Proposals) Regulations 2009
Amendment of the Joint Waste Authorities (Proposals) Regulations 2009
14
In the Joint Waste Authorities (Proposals) Regulations 2009 , for paragraph 7 of Schedule 2 substitute —
7
1
If the proposed joint waste authority has the function of disposing of biodegradable local authority collected municipal waste, the arrangements to ensure the fulfilment of its duties as a waste disposal authority for the purposes of the Waste and Emissions Trading Act 2003 .
2
In this paragraph, “biodegradable local authority collected municipal waste” has the meaning given by section 21 of that Act .
.
Taylor of Holbeach
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
17th October 2011


text:
Citation and commencement
1
This Order —
a
may be cited as the Marine Licensing (Delegation of Functions) Order 2011; and
b
comes into force on 6th April 2011.
Application
2
1
This Order applies in relation to any area, and any licensable marine activity carried on in that area, for which the Secretary of State is —
a
the appropriate licensing authority under section 113 of the Marine and Coastal Access Act 2009 ,
b
an enforcement authority under section 114 of that Act ,
and references in this Order to “the licensing authority” or an “enforcement authority” are to be read accordingly.
2
Nothing in this Order applies in relation to any excepted function within the meaning of section 98(6) of that Act.
Designation
3
1
The functions referred to in paragraph (3) are designated for the purposes of section 98(1)(a) of the Marine and Coastal Access Act 2009.
2
But this is subject to paragraph (4) .
3
The functions are any function of the licensing authority and any function of an enforcement authority, as the case may be, under —
a
Part 4 of that Act (sections 65 to 115, and Schedules 7 to 9) ;
b
the Marine Licensing (Exempted Activities) Order 2011 ;
c
the Marine Licensing (Register of Licensing Information) Regulations 2011 ;
d
the Marine Licensing (Application Fees) Regulations 2011 .
4
Paragraph (1) does not apply to any function so far as it relates to an activity falling within the subject matter of —
a
Part 6 of the Merchant Shipping Act 1995 (pollution etc );
b
the Petroleum Act 1998 ; or
c
Part 1 (gas importation or storage), 4 (provisions relating to oil and gas) or 4A (works detrimental to navigation) of the Energy Act 2008 .
Delegation to the Marine Management Organisation
4
The functions designated by article 3 , instead of being exercisable by or in relation to the licensing authority or, as the case may be, an enforcement authority, are exercisable by or in relation to the Marine Management Organisation acting on behalf of the licensing authority or, as the case may be, the enforcement authority.
Richard Benyon
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
2nd March 2011


text:
Citation, commencement and interpretation
1
This Order may be cited as the Electoral Registration Data Schemes Order 2011 and comes into force on the day after the day on which it is made.
2
In this Order —
“ the Act ” means the Political Parties and Elections Act 2009;
“area” means —
in England, a district or London borough;
in Wales, a county or county borough;
in Scotland, a local government area;
“the table” means the table set out in the Schedule.
Schemes
3
Subject to article 4, at any time before 1st December 2011 a person mentioned in the second column of the table (“the authority”) may provide to the registration officer for the area mentioned in the corresponding entry in the first column information described in the corresponding entry in the third column (“data”) which relates to addresses in that area, for the purpose mentioned in section 35(2) of the Act.
Agreements as to processing of data
4
1
The authority may provide data to the registration officer under article 3 only if the authority and the registration officer have agreed in writing, in relation to the scheme, requirements as to the processing of data, including requirements as to the transfer, storage, destruction and security of data.
2
An agreement under paragraph (1) must make provision for the consequences of a failure to comply with such requirements, and those consequences may include the suspension or termination of the provision of data by the authority.
3
An agreement under paragraph (1) must be consistent with the provisions of Part 4 of the Act and this Order.
Evaluation date
5
For the purpose of section 36(3) of the Act, the evaluation date for each scheme is 1st March 2012.
Signed by authority of the Lord President of the Council
Mark Harper
Minister for Political and Constitutional Reform
Cabinet Office
9th June 2011


text:
Citation, commencement, interpretation and extent
1
1
This Order may be cited as the Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 and shall come into force on 6th April 2012.
2
In this Order —
“the 1993 Act ” means the Pension Schemes Act 1993;
“the low earnings threshold”, in relation to a tax year, means the low earnings threshold for that tax year as specified in —
section 44A of the Social Security Contributions and Benefits Act 1992 (deemed earnings factors); or
in relation to Northern Ireland, section 44A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (deemed earnings factors);
“the Northern Ireland Act ” means the Pension Schemes (Northern Ireland) Act 1993.
3
These provisions of this Order extend to England and Wales and Scotland —
a
articles 2 to 4;
b
this article, and the Schedules, so far as they relate to articles 2 to 4.
4
These provisions of this Order extend to Northern Ireland —
a
articles 5 to 7;
b
this article, and the Schedules, so far as they relate to articles 5 to 7.
Alteration of reduced rates of Class 1 contributions for salary related contracted-out schemes
2
1
This article applies for the purposes of section 41 of the 1993 Act (reduced rates of Class 1 contributions).
2
In section 41(1A) of the 1993 Act (reduced rates of primary Class 1 contributions in contracted-out employment) for “1.6 per cent” substitute “1.4 per cent”.
3
In section 41(1B) of the 1993 Act (reduced rates of secondary Class 1 contributions in contracted-out employment) for “3.7 per cent” substitute “3.4 per cent”.
Reduced rates of Class 1 contributions and rebates for money purchase contracted-out schemes
3
1
This article applies for the purposes of section 42A of the 1993 Act (reduced rates of Class 1 contributions, and rebates).
2
For the purposes of section 42A(2) of the 1993 Act (reduction of primary Class 1 contributions), the appropriate flat-rate percentage for the 2012-2013 tax year is 1.4 per cent.
3
For the purposes of section 42A(2A) of the 1993 Act (reduction of secondary Class 1 contributions), the appropriate flat-rate percentage for the 2012-2013 tax year is 1.0 per cent.
4
For the purposes of section 42A(3) of the 1993 Act (appropriate age-related percentage), the appropriate age-related percentage in respect of an earner for the 2012-2013 tax year is the percentage given in the table in Schedule 1 by reference to the age of the earner on the day immediately before the start of that tax year.
Appropriate age-related percentages for appropriate personal pension schemes
4
1
This article applies for the purposes of section 45(1) of the 1993 Act (amount of minimum contributions).
2
For the 2012-2013 tax year, the appropriate age-related percentage in respect of earnings of an earner is determined in accordance with paragraph (3) or (4).
3
If the earnings do not exceed the low earnings threshold, the appropriate age-related percentage is the column B percentage.
4
If the earnings exceed the low earnings threshold, then —
a
in respect of the part of the earnings that does not exceed the low earnings threshold, the appropriate age-related percentage is the column B percentage; and
b
in respect of the part of the earnings that exceeds the low earnings threshold, the appropriate age-related percentage is the column C percentage.
5
In respect of earnings of an earner —
a
the column B percentage is the percentage given in column B of the table in Schedule 2 by reference to the age of the earner on the day immediately before the start of the 2012-2013 tax year; and
b
the column C percentage is the percentage given in column C of the table in Schedule 2 by reference to the age of the earner on the day immediately before the start of the 2012-2013 tax year.
Alteration of reduced rates of Class 1 contributions for salary related contracted-out schemes – Northern Ireland
5
1
This article applies for the purposes of section 37 of the Northern Ireland Act (reduced rates of Class 1 contributions).
2
In section 37(1A) of the Northern Ireland Act (reduced rates of primary Class 1 contributions) for “1.6 per cent” substitute “1.4 per cent”.
3
In section 37(1B) of the Northern Ireland Act (reduced rates of secondary Class 1 contributions) for “3.7 per cent” substitute “3.4 per cent”.
Reduced rates of Class 1 contributions and rebates for money purchase contracted-out schemes – Northern Ireland
6
1
This article applies for the purposes of section 38A of the Northern Ireland Act (reduced rates of Class 1 contributions, and rebates).
2
For the purposes of section 38A(2) of the Northern Ireland Act (reduction of primary Class 1 contributions), the appropriate flat-rate percentage for the 2012-2013 tax year is 1.4 per cent.
3
For the purposes of section 38A(2A) of the Northern Ireland Act (reduction of secondary Class 1 contributions), the appropriate flat-rate percentage for the 2012-2013 tax year is 1.0 per cent.
4
For the purposes of section 38A(3) of the Northern Ireland Act (appropriate age-related percentage), the appropriate age-related percentage in respect of an earner for the 2012-2013 tax year is the percentage given in the table in Schedule 1 by reference to the age of the earner on the day immediately before the start of that tax year.
Appropriate age-related percentages for appropriate personal pension schemes – Northern Ireland
7
1
This article applies for the purposes of section 41(1) of the Northern Ireland Act (amount of minimum contributions).
2
For the 2012-2013 tax year, the appropriate age-related percentage in respect of earnings of an earner is determined in accordance with paragraph (3) or (4).
3
If the earnings do not exceed the low earnings threshold, the appropriate age-related percentage is the column B percentage.
4
If the earnings exceed the low earnings threshold, then —
a
in respect of the part of the earnings that does not exceed the low earnings threshold, the appropriate age-related percentage is the column B percentage; and
b
in respect of the part of the earnings that exceeds the low earnings threshold, the appropriate age-related percentage is the column C percentage.
5
In respect of earnings of an earner —
a
the column B percentage is the percentage given in column B of the table in Schedule 2 by reference to the age of the earner on the day immediately before the start of the 2012-2013 tax year; and
b
the column C percentage is the percentage given in column C of the table in Schedule 2 by reference to the age of the earner on the day immediately before the start of the 2012-2013 tax year.
Signed by authority of the Secretary of State for Work and Pensions.
Steve Webb
Minister of State,
Department for Work and Pensions
31st March 2011