type: legislation

jurisdiction: UK

text:
Citation and commencement
1
These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2010 and shall come into force on 14th November 2010.
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
2
The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.
3
In regulation 70(3) (quarterly tax periods), in the definition of the “SP” element of the formula contained in regulation 70(2), for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.
Bernadette Kenny
Melanie Dawes
Two of the Commissioners for Her Majesty’s Revenue and Customs
13th October 2010


text:
Citation and commencement
1
These Regulations may be cited as the Social Security (Notification of Changes of Circumstances) Regulations 2010 and come into force on 5th April 2010.
Amendment of the Social Security (Claims and Payments) Regulations 1987
2
After regulation 32 (information to be given and changes to be notified) of the Social Security (Claims and Payments) Regulations 1987 insert —
Alternative means of notifying changes of circumstances
32ZZA
1
In such cases and subject to such conditions as the Secretary of State may specify, the duty in regulation 32(1B) to notify a change of circumstances may be discharged by notifying the Secretary of State as soon as reasonably practicable —
a
where the change of circumstances is a birth or death, through a relevant authority, or a county council in England, by personal attendance at an office specified by that authority or county council, provided the Secretary of State has agreed with that authority or county council for it to facilitate such notification; or
b
where the change of circumstances is a death, by telephone to a telephone number specified for that purpose by the Secretary of State.
2
In this regulation “relevant authority” has the same meaning as in the Housing Benefit Regulations 2006 and the Council Tax Benefit Regulations 2006 .
.
Amendment of the Jobseeker’s Allowance Regulations 1996
3
After regulation 24 (provision of information and evidence) of the Jobseeker’s Allowance Regulations 1996 insert —
Alternative means of notifying changes of circumstances
24A
1
In such cases and subject to such conditions as the Secretary of State may specify, the duty in regulation 24(7) to notify a change of circumstances may be discharged by notifying the Secretary of State as soon as reasonably practicable —
a
where the change of circumstances is a birth or death, through a relevant authority, or a county council in England, by personal attendance at an office specified by that authority or county council, provided the Secretary of State has agreed with that authority or county council for it to facilitate such notification; or
b
where the change of circumstances is a death, by telephone to a telephone number specified for that purpose by the Secretary of State.
2
In this regulation “relevant authority” has the same meaning as in the Housing Benefit Regulations 2006 and the Council Tax Benefit Regulations 2006.
Amendment of the Social Security (Notification of Change of Circumstances) Regulations 2001
4
1
The Social Security (Notification of Change of Circumstances) Regulations 2001 are amended as follows.
2
In regulation 3 (change affecting jobseeker’s allowance) —
a
at the beginning of paragraph (1) insert “Subject to paragraph (1A),”;
b
after paragraph (1) insert —
1A
In such cases and subject to such conditions as the Secretary of State may specify, notice may be given to the Secretary of State —
a
where the change of circumstances is a birth or death, through a relevant authority, or a county council in England, by personal attendance at an office specified by that authority or county council, provided the Secretary of State has agreed with that authority or county council for it to facilitate such notification;
b
where the change of circumstances is a death, by telephone to a telephone number specified for that purpose by the Secretary of State.
;
c
in paragraph (2) for “this regulation” substitute “paragraph (1)”; and
d
after paragraph (2) insert —
3
In paragraph (1A) “relevant authority” has the same meaning as in regulation 4(2).
.
3
In regulation 4 (change affecting housing benefit or council tax benefit) —
a
at the beginning of paragraph (1) insert “Subject to paragraph (1A),”;
b
after paragraph (1) insert —
1A
In such cases and subject to such conditions as the Secretary of State may specify, notice may be given to the Secretary of State —
a
where the change of circumstances is a birth or death, through a relevant authority, or a county council in England, by personal attendance at an office specified by that authority or county council, provided the Secretary of State has agreed with that authority or county council for it to facilitate such notification; or
b
where the change of circumstances is a death, by telephone to a telephone number specified for that purpose by the Secretary of State.
1B
Paragraph (1A) only applies if the authority administering the claimant’s housing benefit or council tax benefit agrees with the Secretary of State that notifications may be made in accordance with that paragraph.
; and
c
in paragraph (2) after “In this regulation” insert ““claimant”,”.
4
In regulation 5 (change affecting other benefit payment or advantage) —
a
at the beginning of paragraph (1) insert “Subject to paragraph (1ZZA),”;
b
after paragraph (1) insert —
1ZZA
In such cases and subject to such conditions as the Secretary of State may specify, notice may be given to the Secretary of State —
a
where the change of circumstances is a birth or death, through a relevant authority, or a county council in England, by personal attendance at an office specified by that authority or county council, provided the Secretary of State has agreed with that authority or county council for it to facilitate such notification; or
b
where the change of circumstances is a death, by telephone to a telephone number specified for that purpose by the Secretary of State.
; and
c
for paragraph (2) substitute —
2
In this regulation —
“the appropriate office” has the same meaning as in the Social Security (Claims and Payments) Regulations 1987;
“relevant authority” has the same meaning as in regulation 4(2).
.
Amendment of the Housing Benefit Regulations 2006
5
After regulation 88 (duty to notify changes of circumstances) of the Housing Benefit Regulations 2006 insert —
Alternative means of notifying changes of circumstances
88ZA
1
In such cases and subject to such conditions as the Secretary of State may specify, the duty in regulation 88(1) to notify a change of circumstances may be discharged by notifying the Secretary of State —
a
where the change of circumstances is a birth or death, through a relevant authority, or a county council in England, by personal attendance at an office specified by that authority or county council, provided the Secretary of State has agreed with that authority or county council for it to facilitate such notification; or
b
where the change of circumstances is a death, by telephone to a telephone number specified for that purpose by the Secretary of State.
2
Paragraph (1) only applies if the authority administering the claimant’s housing benefit agrees with the Secretary of State that notifications may be made in accordance with that paragraph.
3
The Secretary of State must forward information received in accordance with paragraph (1) to the authority administering the claimant’s housing benefit.
.
Amendment of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006
6
After regulation 69 (duty to notify changes of circumstances) of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 insert —
Alternative means of notifying changes of circumstances
69ZA
1
In such cases and subject to such conditions as the Secretary of State may specify, the duty in regulation 69(1) to notify a change of circumstances may be discharged by notifying the Secretary of State —
a
where the change of circumstances is a birth or death, through a relevant authority, or a county council in England, by personal attendance at an office specified by that authority or county council, provided the Secretary of State has agreed with that authority or county council for it to facilitate such notification; or
b
where the change of circumstances is a death, by telephone to a telephone number specified for that purpose by the Secretary of State.
2
Paragraph (1) only applies if the authority administering the claimant’s housing benefit agrees with the Secretary of State that notifications may be made in accordance with that paragraph.
3
The Secretary of State must forward information received in accordance with paragraph (1) to the authority administering the claimant’s housing benefit.
.
Amendment of the Council Tax Benefit Regulations 2006
7
After regulation 74 (duty to notify changes of circumstances) of the Council Tax Benefit Regulations 2006 insert —
Alternative means of notifying changes of circumstances
74ZA
1
In such cases and subject to such conditions as the Secretary of State may specify, the duty in regulation 74(1) to notify a change of circumstances may be discharged by notifying the Secretary of State —
a
where the change of circumstances is a birth or death, through a relevant authority, or a county council in England, by personal attendance at an office specified by that authority or county council, provided the Secretary of State has agreed with that authority or county council for it to facilitate such notification; or
b
where the change of circumstances is a death, by telephone to a telephone number specified for that purpose by the Secretary of State.
2
Paragraph (1) only applies if the authority administering the claimant’s council tax benefit agrees with the Secretary of State that notifications may be made in accordance with that paragraph.
3
The Secretary of State must forward information received in accordance with paragraph (1) to the authority administering the claimant’s council tax benefit.
.
Amendment of the Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006
8
After regulation 59 (duty to notify changes of circumstances) of the Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 insert —
Alternative means of notifying changes of circumstances
59ZA
1
In such cases and subject to such conditions as the Secretary of State may specify, the duty in regulation 59(1) to notify a change of circumstances may be discharged by notifying the Secretary of State —
a
where the change of circumstances is a birth or death, through a relevant authority, or a county council in England, by personal attendance at an office specified by that authority or county council, provided the Secretary of State has agreed with that authority or county council for it to facilitate such notification; or
b
where the change of circumstances is a death, by telephone to a telephone number specified for that purpose by the Secretary of State.
2
Paragraph (1) only applies if the authority administering the claimant’s council tax benefit agrees with the Secretary of State that notifications may be made in accordance with that paragraph.
3
The Secretary of State must forward information received in accordance with paragraph (1) to the authority administering the claimant’s council tax benefit.
.
Signed by authority of the Secretary of State for Work and Pensions
Jim Knight
Minister of State
Department for Work and Pensions
23rd February 2010


text:
PART 1 General
Citation and commencement
1
1
This Order may be cited as the National Employment Savings Trust Order 2010.
2
Article 20 shall come into force on 5th July 2010 and cease to have effect on 1st October 2016.
3
The remaining provisions of this Order shall come into force on 5th July 2010.
Interpretation
2
In this Order —
“the 1999 Act ” means the Welfare Reform and Pensions Act 1999 ;
“the 1999 Order ” means the Welfare Reform and Pensions (Northern Ireland) Order 1999 ;
“ the Act ” means the Pensions Act 2008;
“the NI Act ” means the Pensions ( No. 2) Act (Northern Ireland) 2008 ;
“the corporation” means the National Employment Savings Trust Corporation established under section 75 of the Act ;
“data” and “personal data” have the same meanings as in section 1 of the Data Protection Act 1998 ;
“employers’ panel” means the panel referred to in article 6(2)(b);
“jobholder” has the meaning given by –
in relation to Great Britain, section 1(1) of the Act; or
in relation to Northern Ireland, section 1(1) of the NI Act;
“member of the Scheme” means a person who has been admitted as a member of the Scheme under article 19 and whose pension account has not yet been fully discharged through the provision of one or more benefits under article 32;
“members’ panel” means the panel referred to in article 6(2)(a);
“member’s pension account” means an account maintained by the Trustee for a member of the Scheme comprising–
the member’s contributions;
contributions made by any participating employer;
any sums transferred into the Scheme in respect of the member;
investment returns; and
any other amounts paid to the Trustee to be applied to the member’s pension account,
less any expenses and outgoings properly deducted by the Trustee;
“the panels” means the members’ panel and the employers’ panel;
“participating employer” means an employer that has been admitted to participation in the Scheme under article 18 ;
“pension credit” means a credit–
in relation to Great Britain, under section 29 of the 1999 Act; or
in relation to Northern Ireland, under Article 26 of the 1999 Order;
“qualifying arrangement” has the same meaning–
in relation to Great Britain, as in paragraph 6(1) of Schedule 5 to the 1999 Act; or
in relation to Northern Ireland, as in paragraph 6(1) of Schedule 5 to the 1999 Order;
“rules” means rules made under section 67 of the Act;
“the Scheme” means the pension scheme established by article 3(1); and
“the Trustee” means the person appointed as trustee of the Scheme.
PART 2 Establishment, Constitution of the Scheme and Appointments
Establishment of the National Employment Savings Trust
3
1
There is to be a pension scheme known as the National Employment Savings Trust.
2
The purpose of the Scheme is the provision of pensions and other benefits in relation to its members.
Trustee
4
The corporation is appointed as trustee of the Scheme.
Appointment of members of the corporation
5
Where the members’ panel has been established, then, in relation to the appointment by the corporation of an individual as a member of the corporation, or a member of the corporation as chair of the corporation —
a
the corporation must consult the members’ panel with respect to any job description or selection criteria that the corporation proposes to use;
b
the members’ panel must nominate one of their members to participate in any meeting or other discussion that is to be held by the corporation with respect to the creation of a shortlist of candidates, and in any interview of a candidate; and
c
the corporation must supply that member with a copy of any documents that the corporation is to consider when it decides who should be included in the shortlist, or who should be appointed, and must take into account any views expressed by that member before it makes its decision.
Consultation of members and employers
6
1
The Trustee must make and maintain such arrangements as the Trustee considers expedient for consulting members of the Scheme and participating employers about the operation, development or amendment of the Scheme.
2
Those arrangements must include the establishment and maintenance of —
a
a panel to represent members of the Scheme (the members’ panel); and
b
a panel to represent participating employers (the employers’ panel).
Establishment of the panels
7
The Trustee must take all reasonable steps to establish the panels as soon as practicable and, in any event, within 12 months after the first day on which a contribution is made to the Scheme by, or on behalf or in respect of, a member of the Scheme.
Composition and functions of the panels
8
1
The Trustee must make provision in relation to —
a
the composition of the panels;
b
the selection, appointment and removal of their members; and
c
the functions of the panels.
2
Such provision must —
a
ensure that, in relation to each panel, the minimum number of members of the panel is 9 and the maximum number is 15;
b
ensure that the members’ panel cannot be comprised entirely of individuals who are not members of the Scheme;
c
ensure that the employers’ panel cannot be comprised entirely of individuals who are not a participating employer or connected with such an employer;
d
provide for the functions of the employers’ panel to include–
i
without prejudice to the generality of paragraph (ii), providing comments to the Trustee where the employers’ panel is consulted by the Trustee on the preparation or revision of a statement of investment principles; and
ii
giving any assistance or advice that the Trustee may require or that the panel may consider expedient, in connection with the operation, development or amendment of the Scheme.
e
provide for the functions of the members’ panel to include–
i
in relation to each financial year, making a report on the extent to which the Trustee has taken into account the views of members of the Scheme and the views of the members’ panel (with respect to views which the panel is able to express pursuant to its functions), when the Trustee makes decisions about the operation, development or amendment of the Scheme;
ii
participating in the process for the appointment of an individual as a member or chair of the corporation, as set out in article 5;
iii
without prejudice to the generality of paragraph (iv), providing comments to the Trustee where the panel is consulted by it on the preparation or revision of a statement of investment principles; and
iv
giving any assistance or advice which the Trustee may require or which the panel may consider expedient, in connection with the operation, development or amendment of the Scheme.
3
In relation to the report referred to in paragraph (2)(e)(i) —
a
the Trustee must make provision for the members’ panel to send a copy of it to the Secretary of State and the Trustee;
b
the Trustee must make it available by–
i
placing a copy of it on the internet; and
ii
subject to sub-paragraph (c), sending a copy of it to any person who requests a copy; and
c
where the Trustee makes a charge in connection with the sending under sub-paragraph (b)(ii) of a copy of the report, the Trustee is not obliged to send the copy until the Trustee has received payment of the charge .
4
Where the members’ panel has been established, the Trustee must, before it prepares or revises a statement of investment principles, consult that panel.
5
In this article —
a
“financial year” means the 12 months ending on 31st March in each year; and
b
“statement of investment principles”–
i
in Great Britain, has the same meaning as in section 35 of the Pensions Act 1995 ; and
ii
in Northern Ireland, has the same meaning as in Article 35 of the Pensions (Northern Ireland) Order 1995 .
Payments to members of the panels
9
1
The Trustee may make provision for reasonable payments to be made to members of the panels.
2
Any payments made under paragraph (1) shall be regarded as part of the general costs of administration and management of the Scheme for the purposes of article 27.
PART 3 Functions of the Trustee
Disclosure of requested data to the Secretary of State
10
1
This article applies where the Secretary of State (S) requests the disclosure of data held by the Trustee (“requested data”) which are —
a
not personal data; and
b
in any event, anonymised.
2
The Trustee must disclose requested data to S if those data are necessary for S or the Trustee —
a
to comply with any–
i
legal obligation (in particular the duty of S to establish a pension scheme, contained in section 67 of the Act); or
ii
requirement to notify or otherwise inform another person,
which, if S did not receive those data, would result in a breach of that obligation or requirement; or
b
to comply with any request made by a person appointed by S under section 74 of the Act to review any of the matters listed in subsection (1) of that section.
3
The Trustee must disclose requested data to S for the purpose of the matters listed in paragraph (5) where the Trustee considers that to comply with S’s request would not involve disproportionate cost, time or effort.
4
Where the Trustee —
a
considers that to comply with S’s request would involve disproportionate cost, time or effort; and
b
gives to S its reasons for considering that this is the case,
it need disclose to S only so much of the requested data as is agreed with S.
5
The matters are —
a
the assessment by S of the performance, administration or management of the Scheme; or
b
the use by S for functions relating to private pensions policy or retirement planning.
6
In this article, “private pensions policy” has the same meaning as in paragraph 4 of Schedule 10 to the Pensions Act 2004 and “retirement planning” has the same meaning as in paragraph 2 of that Schedule.
Disclosure of relevant personal data to the Secretary of State
11
1
This article applies where the Trustee is requested by the Secretary of State (S) to obtain the consent of one or more —
a
members of the Scheme; or
b
participating employers,
in order that those members or participating employers may be contacted by S for the purpose of research.
2
The Trustee may contact any number of members or participating employers to obtain their consent, as the Trustee sees fit to comply with the request of S.
3
Where —
a
consent is given, the Trustee may then disclose relevant personal data to S; or
b
consent is not given, the Trustee must not disclose any relevant personal data to S.
4
Where paragraph (3)(a) applies —
a
the Trustee must only disclose relevant personal data to S after satisfying itself that there is a secure means of disclosing them, agreed with S;
b
S may contact the person from whom the consent was obtained; and
c
S must state to that person S’s specified and lawful purposes related to research.
5
In this article, “relevant personal data” means personal data which enable S to contact a member of the Scheme or a participating employer of a member of the Scheme, and may include a person’s —
a
email address;
b
address; or
c
telephone number.
Disclosure: references to the Secretary of State
12
1
In articles 10 and 11, references to the Secretary of State apply equally to —
a
a person providing services to, or on behalf of, the Secretary of State or the Northern Ireland Department; or
b
the Northern Ireland Department.
2
In this article, “the Northern Ireland Department” means the Department for Social Development in Northern Ireland.
Protection
13
1
Subject to paragraph (3), the Trustee and the members and staff of the corporation shall not be liable for any act or omission in connection with the administration or management of the Scheme except —
a
an act or omission which amounts to a breach of trust and arises from its or their own wilful act or omission, fraud or dishonesty; or
b
where the liability is a liability that cannot be excluded or restricted, by virtue of–
i
in Great Britain, section 33 of the Pensions Act 1995; or
ii
in Northern Ireland, Article 33 of the Pensions (Northern Ireland) Order 1995.
2
Without prejudice to the generality of paragraph (1), the reference in paragraph (1) to liability for any act or omission in connection with the administration or management of the Scheme includes a reference to liability for any loss, however caused, occasioned to a member of the Scheme by —
a
the arrangement by the Trustee of investment funds under article 29(2); or
b
the member’s choice to direct assets of the Scheme attributable to their pension account to any particular investment fund.
3
In so far as paragraph (1) would exclude liability for the acts or defaults of a fund manager in the exercise of a discretion delegated to such a person under —
a
in Great Britain, section 34(5)(b) of the Pensions Act 1995 ; or
b
in Northern Ireland, Article 34(5)(b) of the Pensions (Northern Ireland) Order 1995 ,
liability for such acts or defaults is only excluded provided that the steps set out in the provision specified in paragraph (4) have been taken by the Trustee.
4
The specified provision is —
a
in Great Britain, section 34(6) of the Pensions Act 1995; and
b
in Northern Ireland, Article 34(6) of the Pensions (Northern Ireland) Order 1995.
5
The Trustee may in accordance with paragraph (6) indemnify itself or the members or staff of the corporation against any losses, costs and damages it or they may incur in connection with the administration or management of the Scheme except for losses, costs or damages arising from —
a
an act or omission which amounts to a breach of trust and arises from its or their own wilful act or omission, fraud or dishonesty;
b
a liability which cannot be excluded or restricted, by virtue of–
i
in Great Britain, section 33 of the Pensions Act 1995; or
ii
in Northern Ireland, Article 33 of the Pensions (Northern Ireland) Order 1995; or
c
a liability to pay a fine or penalty–
i
in Great Britain, as described in section 256(1) of the Pensions Act 2004; or
ii
in Northern Ireland, as described in Article 233(1) of the Pensions (Northern Ireland) Order 2005 .
6
The Trustee may insure —
a
the Scheme against any loss caused by itself, the members or staff of the corporation, or its agents; or
b
itself, the members or staff of the corporation against any losses, costs or damages arising from a liability in connection with the administration or management of the Scheme except for a liability–
i
which arises from an act or omission which amounts to a breach of trust and arises from its or their own wilful act or omission, fraud or dishonesty;
ii
that cannot be excluded or restricted, by virtue of section 33 of the Pensions Act 1995 (in relation to Great Britain) or Article 33 of the Pensions (Northern Ireland) Order 1995 (in relation to Northern Ireland); or
iii
to pay a fine or penalty as described in section 256(1) of the Pensions Act 2004 (in relation to Great Britain) or Article 233(1) of the Pensions (Northern Ireland) Order 2005 (in relation to Northern Ireland).
7
Where the Trustee decides to indemnify itself, or the members or staff of the corporation, under paragraph (5), the losses, costs or damages in question shall be regarded for the purposes of article 27 as part of the general costs of administration and management of the Scheme.
8
Where the Trustee decides to take out insurance under paragraph (6), the costs of taking out the insurance shall be regarded, for the purposes of article 27, as part of the general costs of administration and management of the Scheme.
Steps for increasing awareness of the Scheme
14
The Trustee may take such steps as it considers appropriate for increasing awareness and understanding of the Scheme in order that employers and individuals who may be admitted as members of the Scheme may assess whether they wish to use the Scheme.
Power to make rules
15
The Trustee may make rules and may revoke, amend or re-enact any rules made by it or the Secretary of State.
Application of the Trustee Act 2000
16
The Trustee Act 2000 applies as if this Order and any rules were a trust instrument.
Information about the Scheme
17
1
The Trustee must as soon as possible following the preparation of any of the documents specified in paragraph (2), make the document available by placing a copy of it on the internet.
2
The specified documents are —
a
a document of the kind referred to–
i
in Great Britain, in regulation 6(1) of the Occupational Pension Schemes (Disclosure of Information) Regulations 1996 ; or
ii
in Northern Ireland, in regulation 6(1) of the Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1997 ;
b
the annual report of the corporation sent to the Secretary of State under paragraph 17 of Schedule 1 to the Act; and
c
the annual statement of accounts of the corporation prepared under paragraph 20 of Schedule 1 to the Act.
PART 4 Scheme membership and employer participation
Duty to admit employers
18
1
Subject to paragraph (2), the Trustee must admit to participation in the Scheme, on condition that the employer agrees to employer terms and conditions —
a
an employer of a jobholder that wishes to comply with its duty in relation to the jobholder under–
i
in relation to Great Britain, section 3(2), 5(2) or 7(3) of the Act; or
ii
in relation to Northern Ireland, section 3(2), 5(2) or 7(3) of the NI Act,
by arranging for the jobholder to become a member of the Scheme or by making arrangements in relation to the jobholder as referred to in article 19(6);
b
an employer of a jobholder that wishes to arrange for the jobholder to become a member of the Scheme or to make arrangements in relation to the jobholder as referred to in article 19(6), for the purposes of–
i
in relation to Great Britain, section 2(3) of the Act (in connection with the duty under section 2(1) of the Act); or
ii
in relation to Northern Ireland, section 2(3) of the NI Act (in connection with the duty under section 2(1) of the NI Act); and
c
an employer of a worker that wishes to comply with its duty in relation to the worker under–
i
in relation to Great Britain, section 9(2) of the Act; or
ii
in relation to Northern Ireland, section 9(2) of the NI Act,
by arranging for the worker to become a member of the Scheme or by making arrangements in relation to the worker as referred to in article 19(6).
2
Where paragraph (1)(a), (b) or (c) applies and the relevant duty arises by virtue of the employer satisfying the conditions in regulation 3(4) or (5) of the Employers’ Duties (Implementation) Regulations 2010 (or, in Northern Ireland, the conditions in regulation 3(4) or (5) of the Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010 ), then paragraph (1) applies as if —
a
for “must admit” there were substituted “may admit”; and
b
“on condition that the employer agrees to employer terms and conditions” were omitted.
3
Where —
a
in relation to Great Britain, sections 2 to 9 of the Act; or
b
in relation to Northern Ireland, sections 2 to 9 of the NI Act,
do not yet apply in relation to an employer, the Trustee may admit the employer to participation in the Scheme in the circumstances specified in paragraph (4).
4
The specified circumstances are where —
a
the employer is an employer of a worker who–
i
works or ordinarily works in the United Kingdom under the worker’s contract; and
ii
is aged at least 16 and under 75; and
b
the employer wishes to arrange for the worker to become a member of the Scheme or wishes to make arrangements in relation to the worker as referred to in article 19(6).
5
Where an employer is admitted to participation in the Scheme under this article, it is admitted with respect to any jobholder or worker of the employer who may at any time be admitted as a member of the Scheme, or with respect to whom arrangements may at any time be made as referred to in article 19(6).
6
In this article, “employer terms and conditions” means terms and conditions, provided for by rules, for admittance of employers to participation in the Scheme.
Duty to admit members
19
1
Subject to paragraph (6), the Trustee must admit as a member of the Scheme —
a
a jobholder employed by a participating employer, where the employer wishes to comply with its duty in relation to the jobholder under–
i
in relation to Great Britain, section 3(2), 5(2) or 7(3) of the Act; or
ii
in relation to Northern Ireland, section 3(2), 5(2) or 7(3) of the NI Act,
by arranging for the jobholder to become a member of the Scheme;
b
a jobholder employed by a participating employer, where the employer wishes to make arrangements for the jobholder to become a member of the Scheme for the purposes of–
i
in relation to Great Britain, section 2(3) of the Act (in connection with the duty in section 2(1) of the Act); or
ii
in relation to Northern Ireland, section 2(3) of the NI Act (in connection with the duty in section 2(1) of the NI Act); and
c
a worker employed by a participating employer, where the employer wishes to comply with its duty in relation to the worker under–
i
in relation to Great Britain, section 9(2) of the Act;
ii
in relation to Northern Ireland, section 9(2) of the NI Act,
by arranging for the worker to become a member of the Scheme.
2
Subject to paragraph (6), where —
a
in relation to Great Britain, sections 2 to 9 of the Act; or
b
in relation to Northern Ireland, sections 2 to 9 of the NI Act,
do not yet apply in relation to a participating employer, the Trustee may admit as a member of the Scheme a worker employed by the employer in the circumstances specified in paragraph (3).
3
The specified circumstances are where —
a
the worker is a worker who–
i
is working or ordinarily works in the United Kingdom under the worker’s contract; and
ii
is aged at least 16 and under 75; and
b
the employer and the worker wish the worker to become a member of the Scheme.
4
Subject to paragraph (6) and to the person’s agreement to member terms and conditions, the Trustee must admit as a member of the Scheme —
a
a self-employed person who is aged at least 16 and under 75 and who is working or ordinarily works in the United Kingdom;
b
a single person director who is aged at least 16 and under 75 and who is working or ordinarily works in the United Kingdom; or
c
a person entitled to a pension credit as referred to in article 31(1)(a)(i).
5
In this article —
a
a person is self-employed if the person is in employment but is not employed by someone else;
b
in sub-paragraph (a), “employment” includes any trade, business, profession, office or vocation;
c
a “single person director” means a person who is–
i
a director of a company; and
ii
employed by the company under a contract of employment,
where the company does not employ any other persons under a contract of employment;
d
in sub-paragraph (c), a company includes any body corporate.
6
Where a person has already been admitted as a member of the Scheme with respect to an employment or a case as described in paragraph (4), then the Trustee must not admit the person afresh but instead must make arrangements whereby contributions may be made by, or on behalf or in respect of, the member as appropriate, in relation to the new employment or new instance in which one of the cases described in paragraph (4) applies.
7
In paragraph (4), “member terms and conditions” means terms and conditions, provided for by rules, for admittance of persons as members of the Scheme.
Transitory provision
20
Article 19(4) shall apply as if —
a
the words “and to the person’s agreement to member terms and conditions,” were omitted; and
b
for “the Trustee must” there were substituted “the Trustee may”.
Members’ accounts
21
1
When a person is admitted as a member of the Scheme, the Trustee must allocate a member’s pension account to that person.
2
Subject to articles 22 to 26 and paragraph (3), the Trustee must accept all contributions made by —
a
a member of the Scheme;
b
a participating employer of a member of the Scheme, on behalf or in respect of the member, where the member is working or ordinarily works in the United Kingdom; or
c
a person other than a participating employer of a member of the Scheme, in respect of the member.
3
The Trustee may determine —
a
the form in which or the method by which the contributions referred to in paragraph (2) are to be made; or
b
subject to paragraphs (4) and (5), that, in such cases as are determined by the Trustee, the Trustee may on any occasion refuse to accept a contribution from any of the persons specified in paragraph (2) where the contribution is below such amount as the Trustee determines.
4
The Trustee must ensure that any determination that it makes under paragraph (3)(b) does not prevent the Scheme from satisfying the quality requirement under —
a
in Great Britain, section 20 of the Act; or
b
in Northern Ireland, section 20 of the NI Act,
in relation to a jobholder.
5
Where the Trustee makes a determination under paragraph (3)(b), it must have regard to the cost of administering contributions.
6
Contributions as referred to in paragraph (2) must be applied to the relevant member’s pension account.
7
Subject to paragraph (8) and to articles 24 and 26, in the cases specified in paragraph (9) the Trustee may provide a refund of contributions from a member’s pension account —
a
to the member, where the contributions were made by–
i
the member;
ii
a participating employer of the member, on behalf of the member; or
iii
a person other than a participating employer of the member, in respect of the member; or
b
to a participating employer of the member, where the contributions were made by the employer in respect of the member.
8
In the case specified in paragraph (9)(a), the Trustee must provide a refund of all contributions made by, or on behalf or in respect of, the member, to the participating employer with respect to which the notice was given.
9
The specified cases are where —
a
the member has given notice under–
i
in Great Britain, section 8 of the Act ; or
ii
in Northern Ireland, section 8 of the NI Act ;
b
the Trustee determines that the contributions have been paid in error; or
c
the Trustee otherwise determines that a refund is appropriate in all the circumstances.
PART 5 The Scheme Fund
Annual contribution limit
22
1
Subject to the following paragraphs, the maximum amount of contributions which may be made by, or on behalf or in respect of, a member of the Scheme in a tax year (“annual contribution limit”) is £3,600.
2
The figure in paragraph (1) is based on the average earnings index for December 2005.
3
The annual contribution limit must be adjusted by the Trustee in accordance with changes in the average earnings index —
a
on the first occasion, at any time before the first day on which contributions are paid to the Scheme by, or on behalf or in respect of, members of the Scheme; and
b
by the start of every subsequent tax year.
4
The Trustee must —
a
pursuant to paragraph (2), calculate the annual contribution limit, following any relevant provision relating to calculation contained in rules where such provision is made; and
b
publish that limit in any document considered appropriate by the Trustee.
5
The Trustee may determine that paragraph (1) does not apply to a member or class of member, in relation to a particular tax year.
6
In this article, “average earnings index” means the general index of average earnings (for all employees: whole economy: seasonally adjusted) published by the Office for National Statistics or, if that general index is not published for a month for which it is relevant for the purposes of this article, any index or index figures published by that Office in substitution for that general index.
Annual contribution limit: meaning of contributions
23
1
For the purposes of counting towards the annual contribution limit in article 22, “contributions” means any contributions made by, or on behalf or in respect of, a member of the Scheme and in particular —
a
contributions made to the Scheme by a participating employer, on behalf or in respect of a member of the Scheme, which satisfy the quality requirement for a money purchase scheme (“minimum contributions”)–
i
in Great Britain, under section 20 of the Act; or
ii
in Northern Ireland, under section 20 of the NI Act; and
b
any additional contributions in excess of those made under sub-paragraph (a), made to the Scheme in relation to a member of the Scheme which are more than 8% of the amount of the member’s qualifying earnings in the relevant pay reference period.
2
But for the same purposes “contributions” do not include —
a
a cash transfer sum–
i
in Great Britain, within the meaning of section 101AB(3) of the Pension Schemes Act 1993 , used in the way described in section 101AE(2)(a) of that Act; or
ii
in Northern Ireland, within the meaning of section 97AB(3) of the Pension Schemes (Northern Ireland) Act 1993 , used in the way described in section 97AE(2)(a) of that Act;
b
the discharge by the trustees or managers of a scheme of their liability in respect of a pension credit–
i
in Great Britain, to which Schedule 5 to the 1999 Act applies; or
ii
in Northern Ireland, to which Schedule 5 to the 1999 Order applies,
by taking the action specified in paragraph (3);
c
any other transfer of any sum held for the purposes of, or representing accrued rights under, a pension scheme so as to become held for the purposes of, or to represent rights under, the Scheme;
d
any payment of contributions refunded–
i
in Great Britain, in accordance with requirements prescribed under section 8(2)(b) of the Act; or
ii
in Northern Ireland, in accordance with requirements prescribed under section 8(2)(b) of the NI Act;
e
any payment of contributions made pursuant to a compliance notice issued to a person–
i
in Great Britain, under section 35 of the Act; or
ii
in Northern Ireland, under section 35 of the NI Act,
where the appropriate date to which that notice relates is not in the same tax year as that in which the payment of contributions pursuant to the notice takes place;
f
any payment of contributions made pursuant to an unpaid contributions notice–
i
in Great Britain, issued to an employer under section 37 of the Act; or
ii
in Northern Ireland, issued to an employer under section 37 of the NI Act,
where the appropriate date to which that notice relates is not in the same tax year as that in which the payment of contributions pursuant to the notice takes place;
g
any payment of contributions made pursuant to a third party compliance notice issued under–
i
in Great Britain, section 36 of the Act; or
ii
in Northern Ireland, section 36 of the NI Act,
where the payment of contributions under that notice is not in the same tax year in which those contributions were first payable;
h
any contributions payable by a participating employer under any provision of–
i
in Great Britain, Chapter 1 of Part 1 of the Act; or
ii
in Northern Ireland, Chapter 1 of Part 1 of the NI Act,
where the contributions are not paid in the same tax year in which those contributions were first payable;
i
any contributions not made to the Scheme on or before the due date, where the tax year in which that due date falls has already ended, unless the Trustee determines otherwise;
j
any payments made in error which are refunded by the Scheme;
k
any contributions which are refunded under article 24 in respect of the same tax year in which those contributions were made; or
l
any sum which exceeded the annual contribution limit as a result of the member of the Scheme being in multiple employment within the meaning of article 26, provided that such sum consists of contributions made by a participating employer either on behalf or in respect of that member of the Scheme.
3
For the purposes of paragraph (2)(b), the specified action is–
a
conferring appropriate rights under that scheme on a person entitled to the credit; or
b
paying the amount of the credit to the person responsible for a qualifying arrangement with a view to acquiring rights under that arrangement for the person entitled to the credit.
4
In this article —
a
“appropriate date” has the same meaning–
i
in Great Britain, as in section 38(5) of the Act; or
ii
in Northern Ireland, as in section 38(5) of the NI Act;
b
“due date” means the date on or before which payment of a contribution is to be made; and
c
“relevant pay reference period” has the meaning given in regulations made under–
i
in Great Britain, section 15(1) of the Act; or
ii
in Northern Ireland, section 15(1) of the NI Act.
Annual contribution limit: refund of excess contributions
24
1
This article applies in relation to contributions made in any tax year in excess of the annual contribution limit for that year.
2
Subject to paragraph (2) of article 26, contributions made to the Scheme in excess of the annual contribution limit by —
a
a member of the Scheme;
b
a participating employer on behalf of a member of the Scheme; or
c
a person other than a participating employer of a member of the Scheme, in respect of a member,
must not be applied to the member’s pension account in respect of that same tax year and may be refunded to the member.
3
Contributions made to the Scheme (in excess of the annual contribution limit) by a participating employer in respect of a member of the Scheme may be refunded to the employer but only once contributions by —
a
the member;
b
a participating employer on behalf of the member; or
c
a person other than a participating employer of the member, in respect of the member,
have already been refunded under paragraph (2).
4
The Trustee may determine not to refund contributions under this article if the annual contribution limit is exceeded by an amount determined by the Trustee to be disproportionate to the cost of making a refund.
5
In the event that contributions have already been applied to a member’s pension account (whether or not in error), the Trustee may determine that contributions be —
a
retained in the member’s pension account;
b
refunded to the member; or
c
refunded to the participating employer.
Timing of contributions
25
All contributions counting towards the annual contribution limit are to be treated as made to the Scheme when they are received by the Trustee.
Multiple employment
26
1
A person is in multiple employment during a tax year if during that year —
a
they are a member of the Scheme;
b
they are in employment with more than one participating employer; and
c
more than one of those participating employers makes contributions to the Scheme on behalf or in respect of that person.
2
Where a person is in multiple employment, the Trustee may continue to accept contributions (including minimum contributions) made by a participating employer on behalf or in respect of that person, even if such contributions are made in excess of the annual contribution limit.
3
Where paragraph (2) applies, the Trustee —
a
must retain contributions of an amount equal to minimum contributions made by a participating employer on behalf or in respect of the member which exceed the annual contribution limit, and must apply those contributions to the member’s pension account; and
b
may refund any contributions in excess of the amount referred to in sub-paragraph (a) to either a participating employer or the member.
4
For the avoidance of doubt, nothing in this article affects the operation —
a
i
of, in Great Britain, section 20 of the Act; or
ii
of, in Northern Ireland, section 20 of the NI Act; or
b
of paragraph (1)(a) of article 23.
5
In this article, “minimum contributions” has the same meaning as in article 23(1)(a).
Deductions from members’ accounts
27
1
The Trustee must make deductions from members’ pension accounts to contribute to the general costs of the setting up, administration and management of the Scheme.
2
The Secretary of State must determine the method of calculating how to make deductions during an initial period and for how long that initial period applies.
3
After the initial period, the Trustee may determine subsequent methods of calculating how to make deductions.
4
The Trustee must determine the level of deductions to be made from members’ pension accounts, using the method of calculation determined by the Secretary of State or the Trustee thereafter.
5
Subject to paragraph (6), the Trustee must set the deductions at a level that —
a
meets the general costs of the setting up, administration and management of the Scheme; and
b
allows it to maintain such reserve as it reasonably considers is needed in order to ensure that the Trustee is able to meet its costs where there are unexpected changes in income to, or costs payable by, the Scheme.
6
In determining the level, the Trustee must have regard to any other sources of income to, and costs payable from, the Scheme.
7
The Trustee may make further deductions from members’ pension accounts to meet the costs of providing a service with respect to members’ pension accounts in a particular case or class of case.
8
In determining a method of calculating how to make deductions, determining the level of deductions under paragraph (4) and making deductions under paragraph (7), the Secretary of State or the Trustee, as the case may be, must ensure that —
a
deductions will be applied on a consistent basis between members’ pension accounts; and
b
a pension account of a member of the Scheme (A) will not be subject to a different level or amount of deduction to another member’s pension account solely on the basis of–
i
where A is a worker, the number of persons who are or may in the future become members of the Scheme and workers in relation to A’s employer;
ii
the amount of time during which contributions may be made by, or on behalf or in respect of, A;
iii
where A is a worker, the amount of time during which contributions may be made by, or on behalf or in respect of, other persons who are or may in the future become members of the Scheme and workers in relation to A’s employer;
iv
the income that is, or may in the future be, earned by A; or
v
where A is a worker, the income that is or may be earned by other persons, as referred to in paragraph (9),
or solely on the basis of more than one of paragraphs (i) to (v) above, in any combination.
9
The income referred to is income that —
a
is, or may in the future be, earned by other members of the Scheme who are workers in relation to A’s employer; or
b
may in the future be earned by other persons who may become members of the Scheme and workers in relation to A’s employer,
10
Where the Secretary of State —
a
has given financial assistance in the form of a loan to the Trustee pursuant to paragraph 18 of Schedule 1 to the Act for the purposes of setting up, administering and managing the Scheme and such assistance is still ongoing; and
b
is of the opinion that the level of deductions under paragraph (4) is, or the deductions under paragraph (7) are, unreasonably high in the circumstances, having regard in particular to the principle that the cost of participation in the Scheme to members should be minimised,
the Secretary of State may determine an upper limit to the level of deductions under paragraph (4) or deductions under paragraph (7) that may be made from members’ pension accounts.
11
Where the Secretary of State —
a
has given financial assistance in the form of a loan to the Trustee pursuant to paragraph 18 of Schedule 1 to the Act for the purposes of setting up, administering and managing the scheme and such assistance is still ongoing; and
b
is of the opinion that the trustee is in breach of any condition of the loan,
the Secretary of State may determine a lower limit to the level of deductions under paragraph (4) or deductions under paragraph (7) that may be made from members’ pension accounts.
12
Where the Secretary of State determines an upper limit, the Trustee may not exceed that limit in the level of deductions it determines or the deductions which it makes.
13
Where the Secretary of State determines a lower limit, the Trustee must determine a level of deductions, or make deductions, at or above that limit.
14
Where the Secretary of State determines an upper or lower limit —
a
the Secretary of State may make a further determination removing that limit; and
b
on the date any financial assistance given or ongoing for the purposes of paragraphs (10) and (11) is repaid to the Secretary of State, such a further determination shall be deemed to have been made removing that limit.
15
The Trustee must consult with the members’ panel before —
a
determining subsequent methods of calculating how to make deductions, as referred to in paragraph (3); or
b
making changes to the level of deductions from members’ pension accounts under paragraph (4) or to deductions under paragraph (7).
16
The Trustee must make available the information specified in paragraph (17) by placing it on the internet.
17
The specified information is information about —
a
the method of calculating how to make deductions, determined under paragraph (2), and any subsequent method of calculating how to make deductions, determined under paragraph (3); and
b
the level of deductions determined under paragraph (4) and any deductions made or to be made under paragraph (7), as they have effect from time to time.
Power to invest the Scheme’s assets
28
1
The Trustee has the power to invest all the assets of the Scheme.
2
Subject to paragraph (3), for the purposes of this power, the assets of the Scheme include —
a
contributions as referred to in article 21(2);
b
any other monies received by the Trustee, including under articles 30 and 31; and
c
returns from any investments of assets referred to in sub-paragraph (a) or (b).
3
For the purposes of this power, the assets of the Scheme do not include any financial assistance given to the Trustee pursuant to paragraph 18 of Schedule 1 to the Act.
4
Without prejudice to the generality of the power conferred on the trustees of a trust scheme —
a
in Great Britain, under section 34 of the Pensions Act 1995 ; or
b
in Northern Ireland, under Article 34 of the Pensions (Northern Ireland) Order 1995 ,
the power in paragraph (1) includes power to take the action specified in paragraph (5).
5
The specified action is to —
a
underwrite or sub-underwrite the subscription, offer or issue of any stocks, shares or other securities or investments, as the Trustee may determine;
b
give any warranty or indemnity the Trustee determines as appropriate in connection with the exercise of that power (or any other power conferred on it by law), to any person;
c
participate in stock lending arrangements within the meaning of section 263B of the Taxation of Chargeable Gains Act 1992 ; and
d
invest in derivative instruments–
i
in Great Britain, as defined by regulation 4(11) of the Occupational Pension Schemes (Investment) Regulations 2005 ; or
ii
in Northern Ireland, as defined by regulation 4(11) of the Occupational Pension Schemes (Investment) Regulations (Northern Ireland) 2005 .
Investment and default investment funds
29
1
The Trustee may establish any number of notional funds, by reference to such investment principles and criteria as the Trustee determines (“investment funds”).
2
Subject to the following paragraphs, investment funds may be arranged by the Trustee in such number, combination or type as the Trustee determines.
3
From time to time, the Trustee may make different arrangements (including closing, withdrawing or terminating the availability of any investment funds).
4
The Trustee must, subject to the provisions in the following paragraphs, direct assets of the Scheme to at least one investment fund.
5
Where a member of the Scheme does not express a choice as to where assets of the Scheme attributable to their pension account are to be directed, the investment funds to which those assets of the Scheme are directed shall be known as default investment funds.
6
Any assets of the Scheme which the Trustee has the power to invest are to be invested by the Trustee in at least one default investment fund, except where —
a
the member of the Scheme expresses a choice that assets of the Scheme attributable to their pension account be directed to an investment fund other than a default investment fund, in which case paragraph (7) applies;
b
contributions are made to the member’s pension account during the period prescribed in regulations–
i
in Great Britain, made by virtue of section 8(5)(b) of the Act; or
ii
in Northern Ireland, made by virtue of section 8(5)(b) of the NI Act;
c
assets of the Scheme are not attributable to a member’s pension account; or
d
the Trustee decides to invest the assets of the Scheme in cash or on deposit in circumstances where liquid reserves are required for the purposes of the Scheme,
and where sub-paragraph (b), (c) or (d) applies, assets of the Scheme are to be invested as the Trustee determines.
7
Where a member of the Scheme expresses a choice as to where assets of the Scheme attributable to their pension account are to be directed —
a
the Trustee may determine–
i
the form in, and method by, which a member expresses that choice;
ii
any limits on the number of occasions on which a member may express that choice; and
iii
the number of investment funds to which assets of the Scheme may be directed, having regard to the value of the assets of the Scheme attributable to a member’s pension account; and
b
subject to the member’s choice complying with any determination made by the Trustee for the purposes of sub-paragraph (a), the Trustee must accept that choice unless the Trustee is of the opinion that in doing so it would breach any of its legal obligations, including those imposed–
i
in Great Britain, by regulation 4 of the Occupational Pension Schemes (Investment) Regulations 2005; or
ii
in Northern Ireland, by regulation 4 of the Occupational Pension Schemes (Investment) Regulations (Northern Ireland) 2005.
Acceptance by trustee of cash transfer sums
30
The Trustee may accept, in relation to a member of the Scheme, a cash transfer sum within the meaning of —
a
in Great Britain, section 101AB(3) of the Pension Schemes Act 1993 , used in the way described in section 101AE(2)(a) of that Act; or
b
in Northern Ireland, section 97AB(3) of the Pension Schemes (Northern Ireland) Act 1993 , used in the way described in section 97AE(2)(a) of that Act.
Pension sharing
31
1
Where a pension credit derives —
a
from the Scheme, the Trustee may–
i
confer appropriate rights on the person entitled to the pension credit; or
ii
pay the amount of the credit to the person responsible for a qualifying arrangement with a view to acquiring rights under that arrangement for the person entitled to the credit, in accordance with paragraph 1(3) of Schedule 5 to the 1999 Act (in Great Britain) or to the 1999 Order (in Northern Ireland); or
b
from another scheme, the Trustee may accept a payment of the amount of the pension credit by the trustees or managers of the scheme from which the pension credit derives, provided that the person to whom that pension credit relates is already a member of the Scheme.
2
In this article, “appropriate rights” has the same meaning —
a
in Great Britain, as in paragraph 5 of Schedule 5 to the 1999 Act; or
b
in Northern Ireland, as in paragraph 5 of Schedule 5 to the 1999 Order.
Benefits
32
1
Without prejudice to article 31, the Trustee may, in the circumstances set out in rules, use a member’s pension account in order to provide the benefits described in paragraph (2) (and only those benefits).
2
The benefits are —
a
where a member is alive–
i
the payment to the member of a lump sum or the purchase of a lifetime annuity policy in the name of the member, or both; or
ii
the transfer of the cash equivalent of the member’s pension account to another pension scheme, where the member meets the conditions specified in paragraph (3);
b
where a member has died–
i
the payment of a lump sum to a person nominated by the member or to the personal representatives of that member;
ii
the payment of a lump sum to any one or more of the next of kin of the member;
iii
the payment of a charity lump sum death benefit; or
iv
the purchase of a dependants’ annuity.
3
The specified conditions are those —
a
in Great Britain, in regulation 2(2) or (3) of the Transfer Values (Disapplication) Regulations 2010 ; or
b
in Northern Ireland, in regulation 2(2) or (3) of the Transfer Values (Disapplication) Regulations (Northern Ireland) 2010 .
4
In this article —
“dependants’ annuity” has the same meaning as in paragraph 17 of Schedule 28 to the Finance Act 2004 ;
“charity lump sum death benefit” has the same meaning as in paragraph 18 of Schedule 29 to the Finance Act 2004 ;
“lifetime annuity” has the same meaning as in paragraph 3 of Schedule 28 to the Finance Act 2004 ; and
“next of kin” means —
in England and Wales, the persons who would take beneficially on an intestacy under the provisions of Part IV of the Administration of Estates Act 1925 ;
in Northern Ireland, the persons who would take beneficially on an intestacy under the provisions of Part II of the Administration of Estates Act (Northern Ireland) 1955 ; and
in Scotland, the persons entitled to the moveable estate of the deceased on intestacy.
Signed by authority of the Secretary of State for Work and Pensions.
Angela Eagle
Minister of State,
Department for Work and Pensions
22nd March 2010


text:
Citation and commencement
1
These Regulations may be cited as the Children Act 1989 (Contact Activity Directions and Conditions: Financial Assistance) (Revocation and Transitional Provision) (England) Regulations 2010 and come into force on 1st April 2010.
Revocation and transitional provision
2
1
The Children Act 1989 (Contact Activity Directions and Conditions: Financial Assistance) (England) Regulations 2008 (“the Contact Activity Regulations”) are revoked.
2
Notwithstanding the revocation of the Contact Activity Regulations, the Secretary of State may continue to make payments in accordance with those Regulations in respect of a contact activity in which a qualifying individual takes part before 1st April 2010.
Delyth Morgan
Parliamentary Under Secretary of State
Department for Children, Schools and Families
9th March 2010


text:
Citation and commencement
1
1
This Order may be cited as the Devon and Severn Inshore Fisheries and Conservation Order 2010.
2
This Order comes into force on 1st October 2010.
Interpretation
2
1
In this Order —
“the Marine Act ” means the Marine and Coastal Access Act 2009;
“additional member” is to be read in accordance with article 5(2)(c) ;
“ the Authority ” means the Devon and Severn Inshore Fisheries and Conservation Authority (see article 4 );
“chair” means the chair of the Authority (see article 7 );
“council member” is to be read in accordance with article 5(2)(a) ;
“the district” is to be read in accordance with article 3(1);
“general member” is to be read in accordance with article 5(2)(b) ;
“relevant appointing body”, in relation to a person, means the body that appointed the person as a member of the Authority;
“relevant council” is to be read in accordance with article 3(3) ;
“vice-chair” is to be read in accordance with article 14 (1).
2
Expressions used in this Order and in Chapter 1 of Part 6 of the Marine Act have the same meaning in this Order as they have in that Chapter.
The Devon and Severn Inshore Fisheries and Conservation District
3
1
There is to be an inshore fisheries and conservation district known as the Devon and Severn Inshore Fisheries and Conservation District (“the district”).
2
The district is the area that consists of —
a
the combined areas of the relevant councils (including Lundy Island) (the “basic area” of the district);
b
the adjacent area of sea to the north (see paragraph (4));
c
the adjacent area of sea to the south (see paragraph (6) ); and
d
the area of sea adjacent to Lundy Island (see paragraph (8) ).
3
The “relevant councils” are —
Plymouth City Council;
North Somerset District Council;
Somerset County Council;
Bristol City Council;
Devon County Council;
Torbay Council;
South Gloucestershire Council;
Gloucestershire County Council.
4
The “adjacent area of sea to the north” is so much of the sea adjacent to the basic area of the district as lies —
a
within the boundaries specified in paragraph (5); and
b
to a distance of 6 nautical miles from the 1983 baselines .
5
Those boundaries are —
a
a loxodromic line joining the co-ordinates numbered 1 and 2 in Part 1 of the Table in the Schedule; and
b
a loxodromic line joining the co-ordinates numbered 1 to 15 in Part 2 of that Table.
6
The “adjacent area of sea to the south” is so much of the sea adjacent to the basic area of the district as lies —
a
within the boundaries specified in paragraph (7) ; and
b
to a distance of 6 nautical miles from the 1983 baselines.
7
Those boundaries are —
a
a loxodromic line joining the co-ordinates numbered 1 and 2 in Part 3 of the Table in the Schedule; and
b
a loxodromic line joining the co-ordinates numbered 1 to 10 in Part 4 of that Table.
8
The “area of sea adjacent to Lundy Island” is so much of the sea adjacent to Lundy island as lies to a distance of 6 nautical miles from the 1983 baselines, disregarding any sea comprised in the adjacent area of sea to the north.
9
In this article —
a
“the 1983 baselines” means the baselines for the measurement of the breadth of the territorial sea of the United Kingdom as they existed at 25th January 1983 in accordance with the Territorial Waters Order in Council 1964 ;
b
“ co-ordinate ” means a co-ordinate of latitude and longitude on the World Geodetic System 1984; and
c
“ nautical mile ” means an international nautical mile of 1,852 metres.
The Devon and Severn Inshore Fisheries and Conservation Authority
4
The inshore fisheries and conservation authority for the district is to be known as the Devon and Severn Inshore Fisheries and Conservation Authority.
Membership of the Authority
5
1
The Authority is to consist of 30 members.
2
Of those 30 members —
a
12 (the “council members”) must be members of relevant councils and must be appointed in accordance with paragraph (3) ;
b
16 (the “general members”) must be persons appointed by the MMO , and must include at least one employee of the MMO; and
c
2 (the “additional members”) must be appointed in accordance with paragraph (4) .
3
The number of council members to be appointed by each relevant council is as follows —
Relevant council Number of members
Plymouth City Council 1 North Somerset District Council 1 Somerset County Council 1 Bristol City Council 1 Devon County Council 5 Torbay Council 1 South Gloucestershire Council 1 Gloucestershire County Council 1
4
One additional member is to be appointed by the Environment Agency and the other is to be appointed by Natural England.
Terms of appointment
6
1
A person appointed as a member of the Authority holds and vacates office in accordance with the terms of the appointment.
2
The terms of appointment of a member are such as the body making the appointment determines.
3
Paragraph (1) is subject to articles 9 to 11 .
Appointment of Chair
7
1
The Authority must appoint from among its members a person to be the chair of the Authority.
2
Paragraph (1) is subject to articles 8(6) and 14(5) (eligibility for re-appointment).
3
The Authority must appoint the chair at the first meeting of the Authority held after the beginning of each financial year.
4
The chair holds office for the period beginning with the meeting at which the chair is appointed and ending with the first meeting of the Authority held after the beginning of the following financial year, but this is subject to articles 8 to 11 .
Removal of Chair
8
1
The Authority may remove a person from the office of chair if the condition in paragraph (2) is met.
2
The condition is that the Authority considers that the person is failing, or has failed, to discharge the duties of the chair in accordance with the requirements of —
a
the Marine Act;
b
this Order; or
c
any standing orders made by the Authority.
3
If a person is removed from the office of chair under this article, the Authority must appoint another person from among its members to the office of chair.
4
Paragraph (3) is subject to paragraph (6) and article 14(5) .
5
The person so appointed —
a
takes office on being appointed; and
b
holds office for the remainder of the period specified in article 7(4) ,
but paragraph (b) is subject to the further application of this article and to articles 9 to 11 .
6
A person who has been removed from the office of chair under this article is not eligible to be re-appointed as chair.
Resignation from office
9
1
A person may resign as a member of the Authority by giving notice in writing to —
a
the Authority; and
b
the relevant appointing body.
2
A person appointed as chair may resign from the office of chair by giving notice in writing to the Authority.
3
The Authority must appoint a person from among its members to the office of chair where —
a
a person who resigns as a member is the chair; or
b
a person appointed as chair resigns from the office of chair.
4
Paragraph (3) is subject to articles 8(6) and 14(5) .
5
The person so appointed —
a
takes office on being appointed; and
b
holds office for the remainder of the period specified in article 7(4) ,
but paragraph (b) is subject to the further application of this article and to articles 8 , 10 and 11 .
Suspension of membership
10
1
The Authority or the relevant appointing body may suspend the appointment of any member against whom criminal proceedings are commenced.
2
Where —
a
the member is acquitted of the offence; or
b
the proceedings are discontinued or withdrawn,
the suspension ends on the acquittal, discontinuance or withdrawal.
3
If the member is the chair, the member is also suspended as chair for the period of the suspension of membership.
4
A council member whose membership of the relevant appointing body is suspended is, for the period of that suspension, also suspended —
a
as a member of the Authority; and
b
if the council member is the chair, as chair.
Termination of membership
11
1
A person’s appointment as a member of the Authority ceases in any of the following circumstances —
a
the person is convicted of an offence under fisheries legislation, nature conservation legislation or marine licensing legislation;
b
a monetary penalty is imposed on the person under fisheries legislation, nature conservation legislation or marine licensing legislation;
c
the person is a council member and ceases to be a member of the relevant council that appointed the person as a member.
2
The Authority may terminate the appointment of a person as a member if the person is convicted of a criminal offence other than one under fisheries legislation, nature conservation legislation or marine licensing legislation.
3
The Authority must appoint a person from among its members to the office of chair where —
a
a person whose membership ceases under this article is the chair; or
b
a person whose membership ceases under the terms of the person’s appointment is the chair.
4
Paragraph (3) is subject to articles 8(6) and 14(5) .
5
The person so appointed —
a
takes office on being appointed; and
b
holds office for the remainder of the period specified in article 7(4) ,
but paragraph (b) is subject to the further application of this article and to articles 8 to 10 .
6
In this article —
a
“fisheries legislation” means enactments relating to sea or freshwater fishing;
b
“marine licensing legislation” means Part 4 of the Marine Act; and
c
“nature conservation legislation” means the enactments mentioned in section 237(2) of the Marine Act.
7
In paragraph (6) “enactment” includes an enactment contained in subordinate legislation.
Eligibility for appointment or re-appointment
12
A person is not eligible for appointment or re-appointment as a member of the Authority if —
a
the person has been convicted of a criminal offence; and
b
the conviction is not spent for the purposes of the Rehabilitation of Offenders Act 1974 .
Quorum and general procedure
13
1
A meeting of the Authority is quorate if —
a
8 or more members are present;
b
at least one of those members is a council member; and
c
at least one of those members is a general member.
2
The relevant councils may not make standing orders as respects the Authority under section 106 of the Local Government Act 1972 (standing orders with respect to proceedings).
Chairing of meetings
14
1
The Authority must appoint from among its members a person (the “vice-chair”) who is to chair any meeting of the Authority which the chair is unable to chair (but see paragraphs (4) and (5) ).
2
If neither the chair nor the vice-chair is able to chair a meeting of the Authority, the members present at the meeting must appoint one of their number to chair the meeting.
3
Articles 7(3) and (4) , 8(1) to (3) and (5) , 9(2), (3) and (5) , 10(3) and (4) and 11(3) and (5) apply to the vice-chair as they apply to the chair.
4
A person who has been removed from the office of chair under article 8 is not eligible to be appointed as vice-chair.
5
A person who has been removed from the office of vice-chair under article 8 is not eligible to be appointed as chair or re-appointed as vice-chair.
Expenses and allowances
15
1
The Authority may reimburse the expenses of its members incurred in connection with attending a meeting of the Authority or otherwise carrying out the functions of the Authority.
2
The Authority may pay to its members such allowances as it may determine.
3
In particular, the Authority may pay to a general member who is not an employee of the MMO an allowance in respect of a loss of earnings arising from that member’s attendance at a meeting of the Authority.
4
The Authority must determine, before the beginning of each financial year, the circumstances in which a member is eligible under this article for the reimbursement of expenses incurred in that year or the receipt of an allowance in respect of that year.
Expenses of the Authority
16
1
The expenses incurred by the Authority must be defrayed by the relevant councils in accordance with paragraph (2) .
2
The percentage of those expenses to be defrayed by each relevant council is as follows —
Relevant council Percentage
Plymouth City Council 4.70% North Somerset District Council 4.63% Somerset County Council 15.89% Bristol City Council 5.65% Devon County Council 47.09% Torbay Council 3.49% South Gloucestershire Council 4.08% Gloucestershire County Council 14.47%
3
Before the consideration of any motion by virtue of subsection (4) of section 180 of the Marine Act to veto the total amount of expenses incurred by the Authority which is to be defrayed pursuant to that section, the Authority must give notice in writing of that motion to each council member.
Delegation of Authority’s functions
17
1
If the Authority considers it necessary or expedient for the exercise of its functions, it may authorise a sub-committee or any member or employee of the Authority to exercise any of the Authority’s functions.
2
A sub-committee may not include persons who are not members of the Authority.
3
Paragraph (1) does not prevent the Authority from exercising the function itself.
Validity of acts and proceedings
18
The validity of anything done by the Authority, or by any sub-committee of the Authority, is not affected by any of the following —
a
any vacancy in the office of chair or vice-chair;
b
any deficiency in the total number of members of the Authority or sub-committee;
c
any deficiency in the number of council members, general members or additional members;
d
any defect in a person’s appointment as the chair or vice-chair or as a member of the Authority or sub-committee.
Richard Benyon
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
3rd September 2010


text:
Citation and commencement
1
These Regulations may be cited as the Social Security (Credits) (Amendment) Regulations 2010 and shall come into force on 6th April 2010.
Amendment of the Social Security (Credits) Regulations 1975
2
1
The Social Security (Credits) Regulations 1975 shall be amended as follows.
2
In regulation 8B (credits for incapacity for work or limited capability for work) —
a
for paragraph (2)(a), substitute —
a
a week in which, in relation to the person concerned, each of the days —
i
was a day of incapacity for work under section 30C of the Contributions and Benefits Act (incapacity benefit: days and periods of incapacity for work); or
ii
would have been such a day had the person concerned claimed short-term incapacity benefit or maternity allowance within the prescribed time; or
iii
was a day of incapacity for work for the purposes of statutory sick pay under section 151 of the Contributions and Benefits Act and fell within a period of entitlement under section 153 of that Act; or
iv
was a day of limited capability for work for the purposes of Part 1 of the Welfare Reform Act (limited capability for work) or would have been such a day had the person concerned been entitled to an employment and support allowance by virtue of section 1(2)(a) of the Welfare Reform Act; or
v
would have been a day of limited capability for work for the purposes of Part 1 of the Welfare Reform Act (limited capability for work) had that person claimed an employment and support allowance or maternity allowance within the prescribed time;
;
b
omit paragraph (2)(aa); and
c
for paragraph (2)(b)(ii), substitute —
ii
Article 12 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 ;
.
3
After regulation 9D (credits for certain periods of imprisonment or detention in legal custody), add —
Credits for certain spouses and civil partners of members of Her Majesty’s forces
9E
1
For the purposes of entitlement to any benefit by virtue of a person’s earnings or contributions, that person shall, subject to the following paragraphs, be entitled to be credited with earnings equal to the lower earnings limit then in force, in respect of each week to which paragraph (2) applies.
2
This paragraph applies to each week for any part of which the person is —
a
the spouse or civil partner of a member of Her Majesty’s forces or treated as such by the Secretary of State for the purposes of occupying accommodation, and
b
accompanying the member of Her Majesty’s forces on an assignment outside the United Kingdom or treated as such by the Secretary of State.
3
A person referred to in paragraph (2) shall be entitled to be credited with earnings in respect of a week by virtue of this regulation only if that person has made an application to the Secretary of State for the purpose.
4
An application under paragraph (3) must —
a
be properly completed and on a form approved by the Secretary of State, or in such manner as the Secretary of State accepts as sufficient in the particular circumstances, and
b
include —
i
a statement confirming that the conditions referred to in paragraph (2) are met and signed by or on behalf of the Defence Council or a person authorised by them, and
ii
such other information as the Secretary of State may require.
5
An application under paragraph (3) is to be made —
a
once the end date of the assignment referred to in paragraph (2) has been confirmed, or
b
at such earlier time as the Secretary of State is prepared to accept in the particular circumstances of the case.
6
An application made in accordance with paragraph (5)(a) must be made before the end of the tax year immediately following the tax year in which the assignment referred to in paragraph (2) ended, or within such further time as may be reasonable in the circumstances of the case.
7
Where the Secretary of State accepts an application in accordance with paragraph (5)(b), this regulation entitles the person referred to in paragraph (2) to be credited with earnings in respect of any week subsequent to that application only if that person has made a further application to the Secretary of State in accordance with paragraphs (3) to (6).
8
This regulation shall not apply —
a
to a person in respect of any week where the person is entitled to be credited with earnings under regulation 7A, 8A or 8B in respect of the same week;
b
to a woman in respect of any week in any part of which she was a married woman in respect of whom an election made by her under regulations made under section 19(4) of the Contributions and Benefits Act had effect; or
c
in respect of any week commencing before 6th April 2010.
.
Amendment of the Social Security (Contributions Credits for Parents and Carers) Regulations 2010
3
In the Social Security (Contributions Credits for Parents and Carers) Regulations 2010 , omit regulation 10(2)(a) (applications: carers for 20 or more hours per week).
Signed by authority of the Secretary of State for Work and Pensions.
Angela Eagle
Minister of State,
Department for Work and Pensions
17th February 2010


text:
Citation and commencement
1
These Regulations may be cited as the Infrastructure Planning (Fees) Regulations 2010 and shall come into force on 1st March 2010.
Interpretation
2
1
In these Regulations —
“ the Act ” means the Planning Act 2008;
“applicant” means an applicant for an order granting development consent or a person who proposes to apply for such an order;
“application” means an application for an order granting development consent;
“Examining authority” means the Panel or single Commissioner appointed to examine the application;
“hearing” has the same meaning as in section 95(2);
2
In these Regulations any reference to a section is a reference to a section of the Act.
3
In these Regulations any reference to the receipt by the Commission of a payment by way of a fee is a reference to the Commission having received cleared finds in respect of the full amount of the fee.
4
In these Regulations any reference to a failure to pay a fee is a reference to the Commission not having received cleared funds in respect of the full amount of the fee or having received payment of the full amount by cheque which has subsequently been dishonoured.
Fee in respect of authorisation under sections 52 and 53
3
1
The Commission must charge a fee of £1,000 in relation to each of the following requests —
a
a request for authorisation under section 52(2) (obtaining information about interests in land);
b
a request for authorisation under section 53(1) (rights of entry).
2
The fee must be paid at the same time that the request is made.
3
If the applicant fails to pay the fee the Commission need not consider the request until payment is received by the Commission.
Fee in respect of venue costs
4
1
Where the applicant does not provide a venue for a hearing the Commission may charge a fee in respect of the venue costs.
2
In paragraph (1) “venue costs” means —
a
where the Commission causes a hearing to be held, the costs reasonably incurred by the Commission in respect of that hearing; or
b
where the Commission makes arrangements for a hearing to be held but it does not take place, the costs reasonably incurred by the Commission in respect of those arrangements.
3
The Commission must notify the applicant in writing of the amount of the fee.
4
The fee must be received by the Commission within the period of 28 days beginning with the date of the notice referred to in paragraph (3).
5
If the applicant fails to pay the fee within the period specified in paragraph (4), the Commission need take no further steps in relation to the application until payment has been received by the Commission.
Fee to accompany an application
5
1
The Commission must charge the applicant a fee in respect of the decision by the Commission under section 55 (acceptance of applications) whether or not to accept the application.
2
The fee payable is £4,500.
3
The fee must be paid at the same time that the application is made.
4
If the applicant fails to pay the fee, the Commission need not consider the application until payment is received by the Commission.
Fee in respect of the initial decision
6
1
Following a decision under section 61 (initial choice of panel or single commissioner) the Commission must notify the applicant in writing, as soon as reasonably practicable, of the pre-examination fee.
2
The pre-examination fee is —
a
where a single Commissioner will handle the application, £13,000;
b
where a Panel of three Commissioners will handle the application, £30,000;
c
where a Panel of more than three Commissioners will handle the application, £43,000.
3
The pre-examination fee must be received by the Commission within the period of 28 days beginning with the date of the notice referred to in paragraph (1).
4
If the applicant fails to pay the pre-examination fee within the period specified in paragraph (3), the Commission need take no further steps in relation to the application until payment has been received by the Commission.
Fee in respect of handling an application
7
1
The Commission must charge the applicant a fee in respect of the Examining authority’s handling of the application.
2
The fee payable is —
a
an initial payment calculated in accordance with regulation 8; and
b
a final payment calculated in accordance with regulation 9.
Initial payment in respect of the handling of an application
8
1
Following the preliminary meeting under section 88 (initial assessment of issues, and preliminary meeting) the Commission must, as soon as reasonably practicable, give the applicant notice in writing of —
a
the number of estimated relevant days;
b
whether the application is to be handled by a Panel or a single Commissioner, and if a Panel, the number of Commissioners who are to be appointed; and
c
the initial payment.
2
In this regulation —
“estimated relevant day” means a day estimated by the Examining authority as required for examining the application;
“initial payment” in relation to a notice under paragraph (1) means —
where the examination is to be handled by a single Commissioner, £615 for each estimated relevant day;
where the examination is to be handled by a Panel or three Commissioners, £1,340 for each estimated relevant day;
where the examination is to be handled by a Panel of more than three Commissioners, £2,040 for each estimated relevant day.
3
The initial payment must be received by the Commission within the period of 28 days beginning with the date of the notice referred to in paragraph (1).
4
If the applicant fails to pay the initial payment within the period specified in paragraph (3), the Commission need take no further steps in relation to the application until payment has been received by the Commission.
Final payment in respect of the handling of an application
9
1
Following notification of the completion of the examination under section 99 (completion of Examining authority’s examination of application) the Commission must, as soon as reasonably practicable, give the applicant notice in writing of the final payment.
2
The final payment is —
a
where a single Commissioner has examined the application, £1,230 for each relevant day;
b
where a Panel of three Commissioners has examined the application, £2,680 for each relevant day;
c
where a Panel of more than three Commissioners has examined the application, £4,080 for each relevant day;
less the initial payment referred to in regulation 8.
3
In this regulation “relevant day” means a day on which the Examining authority examined the application, in the period beginning with the start day referred to in section 98(2) (timetable for examining, and reporting on, application) and ending with the completion of the examination.
4
The final payment must be received by the Commission within the period of 28 days beginning with the date of the notice referred to in paragraph (1).
5
If an applicant fails to pay the final payment within the period specified in paragraph (4) the Commission may —
a
extend the deadline for deciding the application by the extended period; or
b
where the Secretary of State is deciding the application by virtue of section 74(2) or 83(2)(b), extend the deadline for report to the Secretary of State by the extended period.
6
Where the Commission extends the deadline under paragraph (5), the timetable under section 98(3) or 107 shall be extended accordingly.
7
In paragraph 5(b) “extended period” means the period beginning with the day after that on which the final payment should have been received in accordance with paragraph (4) and ending with that on which the final payment is received.
Direction made under section 35
10
Regulations 5 and 6 shall not apply in relation to any application for consent or authorisation which is treated as an application for an order granting development consent pursuant to a direction made by the Secretary of State under section 35(4) (directions in relation to projects of national significance).
Intervention by the Secretary of State under section 112
11
These Regulations shall apply in relation to an application where the Secretary of State directs that the application is referred to the Secretary of State and the Secretary of State discharges the function of examining the application by directing the Commission under section 113(3)(a).
Signed by the authority of the Secretary of State for Communities and Local Government
Ian Austin
Parliamentary Under Secretary of State
Department for Communities and Local Government
25th January 2010


text:
1
This Order may be cited as the Royal Forest of Dean College (Dissolution) Order 2010 and comes into force on 31st January 2011.
2
On 31 st January 2011 the corporation is to be dissolved and all of its property, rights and liabilities are to be transferred to Gloucestershire College, being a body corporate established for purposes which include the provision of educational facilities or services.
3
Section 26(2), (3) and (4) of the Act shall apply to any person employed by the corporation immediately before 31st January 2011 as if the reference in that section —
a
to a person to whom that section applies were to a person so employed;
b
to the operative date were to 31st January 2011;
c
to the transferor were to the corporation; and
d
to the corporation were to Gloucestershire College.
John Hayes
Minister of State for Further Education, Skills and Lifelong Learning
Department for Business, Innovation and Skills
15th December 2010


text:
Citation and commencement
1
These Regulations may be cited as the Education (School Attendance Targets) (England) (Amendment) Regulations 2010 and come into force on 23rd December 2010.
Amendment of the Education (School Attendance Targets) (England) Regulations 2007
2
1
The Education (School Attendance Targets) (England) Regulations 2007 are amended as follows.
2
Regulations 3 and 4 (duty on schools to set targets to reduce absence) are omitted.
3
In regulation 10 (agreement and notification of targets) —
a
in paragraph (1), omit “4 or”; and
b
in paragraph (3), for “each of the dates in regulations 4(1) and 9(1) above” substitute “the date in regulation 9(1)(c)”.
4
In regulation 11 (notification of targets), omit “4,”.
Nick Gibb
Minister of State
Department for Education
25th November 2010


text:
Citation and Commencement
1
1
This Order may be cited as the Parliamentary Elections (Welsh Forms) (Amendment) Order 2010.
2
This Order comes into force on the day after the day on which it is made.
Amendment of the Parliamentary Elections (Welsh Forms) Order 2007
2
1
The Parliamentary Elections (Welsh Forms) Order 2007 is amended as follows.
2
In article 4 (Welsh versions of forms of words)–
a
for paragraph (1), substitute–
1
In the Form of Front of Ballot Paper in the Appendix of Forms to Schedule 1 to the 1983 Act (parliamentary elections rules)–
a
“PLEIDLEISIWCH DROS UN YMGEISYDD YN UNIG” is prescribed as the form of words in Welsh for the words “VOTE FOR ONE CANDIDATE ONLY”; and
b
“(Cyfeiriad yn Etholaeth…)” is prescribed as the form of words in Welsh for the words “(address in the…Constituency)” .
;
b
in paragraph (2) after the words “by paragraph (1) above shall”, insert “, where they are required to be included in the ballot paper, ”;
c
in paragraph (3), for “Annibynnwr” substitute “Annibynnol”.
3
In Schedule 1 (Welsh version of prescribed forms and a form of words), in Form 3 (form of nomination paper), in the first table following the words “yn y cyfryw etholiad”, omit the final column (Cyfeiriad Cartref yn llawn).
Signed by authority of the Secretary of State
Michael Wills
Minister of State
Ministry of Justice
29th March 2010


text:
Citation and commencement
1
These Regulations may be cited as the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2010 and shall come into force on 1st April 2010.
Amendment of the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
2
The Corporation Tax (Treatment of Unrelieved Surplus Advanced Corporation Tax) Regulations 1999 are amended as follows.
Amendment of regulation 3
3
In regulation 3(1) (interpretation) —
a
before “accounting period” insert —
“abnormal dividend” has the meaning given by regulation 6A;
;
b
omit “the Board” means the Commissioners of Inland Revenue”;
c
before “distribution” insert —
“company” in regulation 6A means a company referred to in section 733 (company liable to counteraction of corporation tax advantage) of the Corporation Tax Act 2010 ;
“the CTA ” means the Corporation Tax Act 2010
;
d
for the definition of “franked investment income” substitute —
“franked investment income” means income of a company resident in the United Kingdom which consists of a distribution in respect of which the company is entitled to a tax credit (and which accordingly represents income equal to the aggregate of the amount or value of the distribution and the amount of that credit), except that it does not include income to which regulations 7, 8(4), 9 or 10A refer, nor income falling within regulation 10 where paragraph (4) of that regulation does not apply;
.
Insertion of regulation 6A
4
After regulation 6 (definition of a group) insert —
Abnormal dividends: general
6A
1
In regulation 10A an abnormal dividend has been received by a company where section 740 (abnormal dividends: general) of the CTA as modified by paragraph (2) has been applied to it.
2
For the purposes of regulation 10A, an amount received by way of dividend in subsection (1) of section 740 of the CTA shall, for the avoidance of doubt, be interpreted as being in connection with —
a
the purchase of securities where the purchase is followed by the sale of the same or other securities,
b
the sale of securities where the sale is followed by the purchase of the same or other securities,
c
the distribution, transfer or realisation of assets of a company, or
d
the application of such assets in discharge of liabilities.
.
Insertion of regulation 10A
5
After regulation 10 (restriction on franked investment income – intra-group distributions) insert —
Restriction on franked investment income – abnormal dividends
10A
1
For the purposes of these Regulations an abnormal dividend shall not be regarded as franked investment income where it has been received by —
a
company (R1) from company (P1) where P1 and R1 are not members of a group, or
b
company (R2) from company (P2) where P2 and R2 are members of the same group.
2
Sub-paragraph (b) of paragraph (1) shall apply notwithstanding that company P2 has made an election under regulation 11(3)(b).
.
Substitution of “an officer of Revenue and Customs”
6
In each place where “an officer of the Board” occurs substitute “an officer of Revenue and Customs”.
Omission of regulation 23
7
Omit regulation 23 (cancellation of tax advantage).
Tony Cunningham
Dave Watts
Two of the Lords Commissioners for Her Majesty’s Treasury
9th March 2010