text:
Citation, commencement and interpretation
1
1
This Order may be cited as the London Government Reorganisation (Housing Association Mortgages) (No. 2) Order 1987, and shall come into force on 29th January 1988.
2
In this Order —
“the relevant council”, in relation to —
any mortgaged land, or
any building or dwelling provided or converted in pursuance of arrangements entered into under any enactment mentioned in article 3(2),
means the council of the district or London borough in which the land, or as the case may be, any such building or dwelling, is situated;
“the transfer date” —
is 29th January 1988 in relation to any mortgage of land situated in the London boroughs mentioned in Part I of the Schedule to this Order;
is 29th February 1988 in relation to any mortgage of land situated in the London boroughs mentioned in Part II, and
is 30th March 1988 in relation to any mortgage of land situated in any district, or any London borough mentioned in Part III;
and any reference to the Greater London Council includes a reference to any predecessor in title of that Council.
Transfer of housing association mortgages
2
1
This article applies to any mortgage granted by a housing association to secure a loan by the Greater London Council.
2
Subject to articles 3 and 4, all rights and liabilities of the London Residuary Body in respect of any mortgage to which this article applies shall on the transfer date vest in the relevant council on the terms mentioned in paragraph (3).
3
In relation to any mortgage to which this article applies, the relevant council shall pay to the London Residuary Body a sum equal to the aggregate of all amounts outstanding by way of principal and interest in respect of advances made to the association by the Greater London Council.
Exchequer contributions
3
1
All rights and liabilities of the London Residuary Body arising in connection with the duty of the Secretary of State under any enactment mentioned in paragraph (2) to pay contributions or subsidies towards arrangements between the Greater London Council and any housing association for the provision or conversion of any building or dwelling shall on 1st April 1988 vest in the relevant council.
2
The enactments referred to in paragraph (1) are —
sections 12 and 15 of the Housing (Financial Provisions) Act 1958 ;
section 12 of the Housing Subsidies Act 1967 , and
section 21 of the Housing Act 1969 .
Land situated in more than one area
4
Where in respect of any mortgage to which article 2 applies the mortgaged land is situated in the area of more than one relevant council the rights and liabilities in respect of the mortgage shall vest in those councils jointly on such terms as may be agreed between those councils or, failing such agreement, determined by a person so agreed on, or appointed in default of agreement by the Secretary of State; and the sum payable by virtue of article 2(3) shall be recoverable by the London Residuary Body from those councils jointly or severally.
Records
5
1
Subject to paragraph (2), all records of the London Residuary Body relating exclusively to any rights or liabilities transferred by this Order shall vest on the date of that transfer in the council to which those rights and liabilities are transferred.
2
All such records as are referred to in paragraph (1) and relate to rights and liabilities which by virtue of article 4 vest in more than one council shall vest in those councils jointly.
Nicholas Ridley
Secretary of State for the Environment
21st December 1987


type: legislation

jurisdiction: UK

text:
1
The new highways which the Secretary of State proposes to construct along the routes described in the Schedule to this Order which connect the Trunk Road with other highways at the places stated in that schedule (the highways along these routes being in this Order referred to as “the slip roads”) shall become trunk roads as from the date when this Order comes into force.
2
The centre lines of the slip roads are indicated by heavy black lines on the deposited plan.
3
The Secretary of State directs as respects any part of a highway which crosses the route of any of the slip roads that —
a
where the highway is a highway maintainable at the public expense by a local highway authority, the part in question shall be maintained by that authority; and
b
where the highway is not a highway so maintainable and is not maintainable under a special enactment or by reason of tenure, enclosure or prescription, the Secretary of State shall be under no duty to maintain the part in question,
until, in either case, a date to be specified in a notice given by the Secretary of State to the highway authority for that highway. The date specified will not be later than the date on which the relevant route is opened for the purpose of through traffic.
4
In this Order —
i
“the deposited plan” means the plan numbered HA14/1 SW M16, marked “The Hungerford — Hereford Trunk Road (A419) (Stratton St Margaret Bypass Slip Roads) Order 1987”, signed by authority of the Secretary of State and deposited at the Department of Transport, Romney House, 43 Marsham Street, London SW1P 3PY;
ii
“the Trunk Road” means the Hungerford — Hereford Trunk Road (A419).
5
This Order shall come into force on 28th August 1987 and may be cited as the Hungerford — Hereford Trunk Road (A419) (Stratton St Margaret Bypass Slip Roads) Order 1987.
Signed by authority of the Secretary of State
G.M. Wedd
Regional Director South West Region
Department of Transport
7th August 1987


text:
Citation and commencement
1
These Regulations may be cited as the Insurance Companies (Assistance) Regulations 1987 and shall come into force on 1st January 1988.
Amendment of Insurance Companies Act 1982
2
The Insurance Companies Act 1982 shall be amended as follows —
a
in each of sections 2(4) (restriction on carrying on insurance business) and 15(5) (insurance companies to which Part II applies), for “or 17” there shall be susbstituted “, 17 or 18”; and
b
in Part I of Schedule 2 (classes of general business) —
i
at the end of paragraph (b) in the third column of the entry relating to class 16 (miscellaneous financial loss) there shall be added “(other than loss such as is covered by contracts falling within class 18 below)”; and
ii
after class 17 there shall be added the further class specified in the Schedule to these Regulations.
Amendment of Insurance Companies Regulations 1981
3
The Insurance Companies Regulations 1981 shall be amended as follows —
a
The following words are to be added at the end of Regulation 23(2)(a) —
but in no case is assistance to be available outside the United Kingdom and the Republic of Ireland except where it is provided without the payment of additional premium by a body in the country concerned with whom the insurer has entered into a reciprocal agreement
.
b
In Regulation 23(2)(b) the words “the assistance” shall be replaced by
assistance provided in the case of an accident or breakdown occurring within the United Kingdom or the Republic of Ireland
.
c
Regulation 23(2)(c) is to be replaced by the following —
c
that the assistance shall take either or both of the forms of assistance specified in paragraph (2A) below.
d
The following is to be inserted after Regulation 23(2) —
2A
The forms of assistance referred to in paragraph (2) above are —
a
repairs to the relevant vehicle at the place where the accident or breakdown has occurred; this assistance may also include the delivery of parts, fuel, oil, water or keys to the relevant vehicle;
b
removal of the relevant vehicle either to the nearest or most appropriate place at which repairs may be carried out, or to —
i
the home, point of departure or original destination within the United Kingdom of the driver and passengers provided the accident or breakdown occurred within the United Kingdom; or
ii
the home, point of departure or original destination within the Republic of Ireland of the driver and passengers provided the accident or breakdown occurred within the Republic of Ireland or within Northern Ireland; or
iii
the home, point of departure or original destination within Northern Ireland of the driver and passengers provided the accident or breakdown occurred within the Republic of Ireland.
This form of assistance may include the conveyance of the driver or passengers of the relevant vehicle, with the vehicle, or, where the vehicle is to be conveyed only to the nearest or most appropriate place at which repairs may be carried out, the driver and passengers may alternatively be separately conveyed to the nearest location from which they may continue their journey by other means.
2B
Paragraph (1)(a) above shall not preclude the insurer from reimbursing the policy holder for all or part of any sums paid by him in respect of assistance either because he failed to identify himself as the policy holder or because he was unable to get in touch with the insurer in order to claim the assistance.
e
In Regulation 23(3)(a) the words “to be unable to start a journey in the vehicle or” are to be inserted after the words “relevant vehicle” and in Regulation 23(3)(b) the words “commenced or” are to be inserted after the words “reasonably be”.
f
The following sub-paragraph shall be substituted for sub-paragraph (1) in paragraph 11 of Schedule 1 —
1
For the purposes of paragraph 10 above, the amount of claims paid, in relation to an insurance company and a financial year, is the amount that is recorded in the company’s books as at the end of the financial year —
a
in relation to general business classes 1 to 17, as paid by it (whether or not payment has been effected in that year) in full or partial settlement of the claims described in sub-paragraph (2) below and the expenses described in sub-paragraph (3) below, or,
b
in relation to general business class 18, as being the costs borne by the insurance company (whether or not borne in that year) in respect of the assistance given,
less (in either case) any recoverable amounts within the meaning of sub-paragraph (4) below.
g
In the table appearing in paragraph 6 of Schedule 3 for “or 16” there shall be substituted “, 16 or 18”.
h
In Parts I and II respectively of Schedule 5, the following is to be added at the end of paragraph 17 —
“and in relation to general business class 18, the resources available for providing the assistance”.
i
In Part III of Schedule 5, the following is to be added at the end of paragraph 22 —
“and in relation to general business class 18, the resources available for providing the assistance”.
Amendment of Insurance Companies (Accounts and Statements) Regulations 1983
4
The definition of “accounting class” in Regulation 3(1) of the Insurance Companies (Accounts and Statements) Regulations 1983 shall be amended by the addition of the figure “18” to the list of classes of general business corresponding to the eighth accounting class, namely Pecuniary loss.
Transitional Provision
5
Where immediately before the coming into force of these Regulations a body was authorised to carry on and was carrying on any insurance business which, if the Regulations had then been in force, would have been insurance business of class 18, the body shall be authorised to carry on business of that class by virtue of this provision.
Francis Maude
Parliamentary Under-Secretary of State,
Department of Trade and Industry
10th December 1987


text:
1
This Order may be cited as the Prevention of Terrorism (Supplemental Temporary Provisions) (Amendment No. 2) Order 1987 and shall come into force on 1st October 1987.
2
Schedule 2 to the Prevention of Terrorism (Supplemental Temporary Provisions) Order 1984 (which designates certain ports for the purposes of article 11 of that Order) shall be amended by the insertion of “London — City” after “Liverpool” in the list of designated airports.
Home Office
Douglas Hurd
One of Her Majesty’s Principal Secretaries of State
10th July 1987


text:
1
This Order may be cited as the Income Tax (Reduced and Composite Rate) Order 1987 and shall come into force on 6th April 1988.
2
The Treasury hereby determine that the rate which, under the provisions of the said section 26, shall for the year 1988 — 89 be the reduced rate (for building societies) and the composite rate (for deposit-takers) shall be 23.25 per cent.
Mark Lennox-Boyd
Tony Durant
Two of the Lords Commissioners of Her Majesty’s Treasury
1st December 1987


text:
Citation and commencement
1
This Order may be cited as the Social Security (Treasury Supplement to and Allocation of Contributions) (Re-rating) Order 1987 and shall come into operation on 6th April 1987.
Alteration of Treasury supplement to contributions
2
In section 1(5) of the Social Security Act 1975 (Treasury supplement to contributions) for the words “9 per cent.” there shall be substituted the words “7 per cent.”.
Percentage rates of appropriate national health service and employment protection allocations
3
1
Section 134(4) of the Act (allocation of contributions) shall be amended in accordance with the provisions of this article.
2
In the definition of “the appropriate national health service allocation” —
a
in paragraph (a) (primary Class I contributions) for the words “0.75 per cent.” there shall be substituted the words “0.85 per cent.”;
b
in paragraph (b) (secondary Class 1 contributions) for the words “0.6 per cent.” there shall be substituted the words “0.7 per cent.”;
c
in paragraph (c) (Class 2 contributions) for the words “11.5 per cent.” there shall be substituted the words “15.5 per cent.”;
d
in paragraph (d) (Class 3 contributions) for the words “11.5 per cent.” there shall be substituted the words “15.5 per cent.”;
e
in paragraph (e) (Class 4 contributions) for the words “0.95 per cent.” there shall be substituted the words “1.15 per cent.”
3
In the definition of “the appropriate employment protection allocation”
a
in paragraph (i) (primary Class 1 contributions) for the words “0.25 per cent.” there shall be substituted the words “0.07 per cent.”;
b
in paragraph (ii) (secondary Class I contributions) for the words “0.2 per cent.” there shall be substituted the words “0.06 per cent.”.
Signed by authority of the Secretary of State for Social Services.
John Major
Minister of State,
Department of Health and Social Security
19th January 1987
Michael Neubert
Mark Lennox-Boyd
Two of the Lords Commissioners of Her Majesty’s Treasury
20th January 1987


text:
1
1
The length of the Trunk Road described in paragraph 1 of the Schedule to this Order and marked A on the deposited plan shall cease to be a trunk road and shall become a classified road as from the date on which the Secretary of State notifies the County Council of Hereford and Worcester that the new trunk roads are open for through traffic.
2
The length of the Trunk Road described in paragraph 2 of that Schedule and marked B on the deposited plan shall cease to be a trunk road and shall become a classified road as from the date on which the Secretary of State notifies the County Council of Warwickshire that the new trunk roads are open for through traffic.
3
The length of the Trunk Road described in paragraph 3 of that Schedule and marked C and the deposited plan shall cease to be a trunk road and shall become a principal road as from the date on which the Secretary of State notifies the County Council of Warwickshire that the new trunk roads are open for through traffic.
2
In this Order: —
1
All measurements of distance are measured along the route of the relevant highway;
2
i
“the deposited plan” means the plan contained in the folio numbered HA 10/2 WMRO(L)XLVII marked“The Bath-Lincoln Trunk Road (A439) (Norton to Stratford-upon-Avon) De-Trunking Order 1987” signed by authority of the Secretary of State are deposited at the Department of Transport, Romney House, 43 Marsham Street, London SW1P 3PY;
ii
“the new trunk roads” means the trunk roads to be constructed by the Secretary of State in pursuance of the Bath-Lincoln Trunk Road (Alcester Bypasses A435/A422) Order 1987 ;
iii
“the A435” means the Evesham-Birmingham Principal Road
iv
“principal road” as a classification for a highway means that the highway is a principal road for the purposes of enactments or instruments which refer to highways classified as principal roads but is also classified for the purpose of every other enactment and instrument which refers to highways classified by the Secretary of State; and
v
“classified road” as a classification for a highway, means that the highway is not a principal road for the purposes of enactments or instruments which refer to highways classified as principal roads but is a classified road for the purpose of every enactment and instrument which refers to highways classified by the Secretary of State and which does not specifically refer to their classification as principal roads;
vi
“the Trunk Road” means the Bath-Lincoln Trunk Road (A439)
3
This Order shall come into force on 21st January 1988 and may be cited as the Bath-Lincoln Trunk Road (A439) (Norton to Stratford-upon-Avon) De-Trunking Order 1987.
Signed by authority of the Secretary of State
H. F. Ellis-Rees
Regional Director West Midlands Region
Department of Transport
29th December 1987


text:
Citation and commencement
1
This Order may be cited as the Health Service Commissioner for England (Disablement Services Authority) Order 1987 and shall come into force on 20th August 1987.
Designation as body subject to investigation
2
The Disablement Services Authority is hereby designated as an authority to which section 109 of the National Health Service Act 1977 (bodies subject to investigation by Health Service Commissioner) applies.
G. I. de Deney
Clerk of the Privy Council


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Statutory Sick Pay (Rate of Payment) Regulations 1987 and shall come into force on 6th April 1987.
2
In these Regulations, “the 1982 Act ” means the Social Security and Housing Benefits Act 1982.
3
Unless the context otherwise requires any reference in a regulation to a numbered paragraph is a reference to the paragraph of that regulation bearing that number.
Substitution of provisions in section 7(1) of the 1982 Act
2
For subsection (1 )(a) to (c) of section 7 of the 1982 Act there shall be substituted the following subsection:
1
Statutory sick pay shall be payable by an employer at the weekly rate of —
a
£47.20, in a case where the employee’s normal weekly earnings under his contract of service with that employer are not less than £76.50; or
b
£32.85, in any other case.
.
Transitional provisions
3
1
Subject to paragraph (2), where for any employee 5th April 1987 was a day of incapacity for work forming part of a period of incapacity for work and statutory sick pay was payable to him during that period of incapacity for work at the weekly rate of £39.20, for any day of incapacity for work —
a
which falls on or after 6th April 1987, and
b
which falls within the same period of incapacity for work, and
c
in respect of which his employer is liable to make to him a payment of statutory sick pay,
that payment shall, notwithstanding section 7(1) of the 1982 Act, be made to him at the weekly rate of £39.20.
2
For the purpose of determining in accordance with paragraph (1)whether a day of incapacity for work forms part of a period of incapacityfor work, and for that purpose only, section 2(3) of the 1982 Act shallbe omitted.
3
Where a period of entitlement as between an employer and an employee is running at 6th April 1987 and the employee’s normal weekly earnings under his contract of service with that employer are not less than or treated in accordance with Article 3(a) of the Statutory Sick Pay Up-rating Order 1986 as not less than £74.50 they shall be treated as not less than £76.50 for the remainder of that period.
Signed by authority of the Secretary of State for Social Services
John Major
Minister of State,
Department of Health and Social Security
9th January 1987


text:
1
This Order may be cited as the District of Carmarthen (Electoral Arrangements) Order 1987.
2
This Order shall come into force on 7th May 1987, except that for the purpose of all proceedings preliminary or relating to an election to be held on or after that day it shall come into force forthwith.
3
1
The existing wards of the District of Carmarthen shall be abolished and that district shall be divided into twenty-six wards which shall bear the names set out in column 1 of the Schedule to this Order, and each such ward shall comprise the areas specified in column 2 of that Schedule opposite to the name of the ward as given in column 1, which areas are: —
a
in the case of a ward of a community, the areas demarcated by green lines on the boundary map referred to in the Carmarthen (Communities) Order 1986 and designated on that map by reference to the names of the wards of the communities as set out in column 2 of Schedule 2 to that Order, and
b
in the case of a community, the areas demarcated by red lines on the boundary map referred to in the Carmarthen (Communities) Order 1986 and designated on that map by reference to the names of the communities as set out in paragraphs (1), (2) and (4) of Article 6 of that Order.
2
The number of councillors to be elected for each such ward shall be the number specified in column 3 of the Schedule to this Order opposite to the name of the ward as given in column 1 of that Schedule.
4
The ordinary elections of all councillors for the District of Carmarthen shall be held simultaneously on the ordinary day of election of non-metropolitan district councillors in 1987 and every fourth year thereafter.
5
The registration officer shall make such re-arrangement or alteration of the register of local government electors as may be necessary on account of the coming into force of this Order.
Douglas Hurd
One of Her Majesty’s Principal Secretaries of State
Home Office
10th February 1987


text:
Title and commencement
1
These Regulations may be cited as the Slaughterhouses (Hygiene) (Amendment) Regulations 1987, and shall come into force on 5th February 1988.
Interpretation
2
In these Regulations the expression “the principal regulations” means the Slaughterhouses (Hygiene) Regulations 1977 and unless the context otherwise requires, any reference herein to a numbered regulation shall be construed as a reference to the regulation so numbered in the principal regulations.
Amendment of the principal regulations
3
Regulation 13 shall be amended by substituting for the words “fresh air intake or ventilation pipe” the words “opening of any ventilation pipe”.
4
Regulation 37(b) shall be amended —
a
by substituting for sub-praragraphs (iv), (v) and (vi) thereof the following sub-paragraph: —
iv
immediately after completion of bleeding all sheep and goats are completely skinned, save that —
aa
any head not intended for human consumption need not be skinned if removed from the carcase at the time of skinning of the carcase;
ab
when retention of the ears of sheep is necessary for certification purposes, they shall be removed immediately after certification; and
;
b
by inserting in sub-paragraph (vii) thereof after the word “sheep”, the words “or goat”.
In Witness whereof the Official Seal of the Minister of Agriculture, Fisheries and Food is hereunto affixed on 10th December 1987.
John MacGregor
Minister of Agriculture, Fisheries and Food
John Moore
Secretary of State for Social Services
10th December 1987
Peter Walker
Secretary of State for Wales
10th December 1987


text:
Citation, duration and interpretation
1
1
These Regulations may be cited as the State Scheme Premiums (Actuarial Tables – Transitional Provisions) Regulations 1987, and shall come into force on 4th January 1988.
2
Unless previously revoked, these Regulations shall cease to have effect on 6th April 1988.
3
In these Regulations, unless the context otherwise requires –
“the 1975 Act ” means the Social Security Pensions Act 1975 ;
“the 1986 Act ” means the Social Security Act 1986;
“accrued rights factor” means an amount arrived at by multiplying by 52 the weekly amount of the guaranteed minimum pension to which the person in respect of whom the premium falls to be paid is treated as entitled under any one or more of section 29(2) of the 1975 Act, section 29(2A) of the 1975 Act and section 4 of the 1986 Act and which derives from the minimum contributions, minimum payments or transfer payments from which the rights whose cash equivalent is included in the premium derive, or, in a case where none of those provisions of the 1975 Act and the 1986 Act yet falls to be applied to him, that part of that guaranteed minimum pension which has so far accrued;
“average market level indicator” has the meaning given in regulation 4 of these regulations;
“ the Board ” means the Occupational Pensions Board;
“event giving rise to the liability for the premium” means one of the following events, namely –
the ceasing of the scheme to be an appropriate scheme; or
the Board’s withdrawal of their approval, given under section 5(1) of the 1986 Act, of arrangements made or to be made in relation to the scheme for the preservation or transfer of the protected rights of the person in respect of whom the premium falls to be paid,
if it occurs in such circumstances that immediately thereafter the scheme is not an appropriate scheme, and that person’s protected rights under the scheme are not subject to approved arrangements under section 5(1) of the 1986 Act;
“gross dividend yield” means the gross dividend yield applicable to the All-Share Index compiled by the Financial Times, the Institute of Actuaries and the Faculty of Actuaries;
“15-year gross redemption yield” means the gross redemption yield applicable to 15-year British Government Stocks with high coupons compiled by the Financial Times, the Institute of Actuaries and the Faculty of Actuaries;
“25-year gross redemption yield” means the gross redemption yield applicable to 25-year British Government Stocks with high coupons compiled by the Financial Times, the Institute of Actuaries and the Faculty of Actuaries;
“15-year index number” means the number shown in the appropriate column in the table in Schedule 4 opposite the range of yields which includes the 15-year gross redemption yield;
“25-year index number” means the number shown in the appropriate column in the table in Schedule 5 opposite the range of yields which includes the 25-year gross redemption yield;
“market level indicator” means –
where the person in respect of whom the premium falls to be paid is the earner to whose protected rights the premium relates and he has not attained pensionable age, the sum of –
260 divided by x, where x per cent. is the gross dividend yield, and
the 25-year index number; and
where the person in respect of whom the premium falls to be paid has become entitled to receive a pension giving effect to the protected rights to which the premium relates, the 15-year index number;
“scheme” means personal pension scheme;
and other expressions have the same meaning as in the 1975 Act, or, if they have no meaning in that Act, the same meaning as in the 1986 Act.
Prescribed classes of investments
2
For the purposes of section 16(3) of the 1986 Act, the prescribed classes of investments are those fixed-interest stocks by reference to which the 15-year gross redemption yield and the 25-year gross redemption yield are calculated, and those equities by reference to which the gross dividend yield is calculated.
Personal pension protected rights premiums
3
For the purpose of calculating the cost of providing a guaranteed minimum pension such as is mentioned in section 5(9) of the 1986 Act in relation to a personal pension protected rights premium, the Secretary of State shall apply –
a
in a case where the person in respect of whom the premium falls to be paid is the earner to whose protected rights the premium relates and he has not attained pensionable age, the actuarial table in Schedule 1;
b
in a case where the person in respect of whom the premium falls to be paid is entitled to receive a pension giving effect to his own protected rights, the actuarial table in Schedule 2; and
c
in a case where the person in respect of whom the premium falls to be paid is a woman who is entitled to receive a pension giving effect to her late husband’s protected rights, the actuarial table in Schedule 3.
Calculation of average market level indicator
4
1
The average market level indicator shall be calculated in accordance with the following provisions of this regulation.
2
Subject to paragraphs (3) to (5) of this regulation the average market level indicator shall be the average of the market level indicators derived from the 15-year index numbers or (as the case may be) the 25-year index numbers and the gross dividend yields, appropriate to the first 5 days on which the London Stock Exchange was open in the month in which the event giving rise to the liability for the premium occurred.
3
Where the average market level indicator is 70 or less it shall be adjusted by multiplying it by 1.25.
4
Where the average market level indicator is more than 70 but not more than 104.5 it shall be adjusted by halving it and adding 52.5.
5
Where the average market level indicator (calculated in accordance with the preceding provisions of this regulation) is not a whole number, it shall be rounded to the nearest whole number, or the nearest lower whole number where the decimal part of that indicator is 0.5.
References to age in the Schedules
5
In Schedules 1, 2 and 3, the relevant guaranteed minimum pension is that shown in the appropriate column opposite the age of the person in respect of whom it is payable; and “age” means the age attained by that person in the tax year in which the event giving rise to the liability for the premium occurred.
Signed by authority of the Secretary of State for Social Services
John Major
Minister of State,
Department of Health and for Social Services
3rd April 1987


text:
1
This Order may be cited as the Income Tax (Indexation) Order 1987.
2
1
The amounts which, unless Parliament otherwise determines, will be treated by virtue of section 24 of the Finance Act 1980 as specified for the year 1987 — 88 in section 32 of the Finance Act 1971 and section 8 of the Income and Corporation Taxes Act 1970 are as follows.
2
In section 32 of the said Act of 1971 (basic rate limit and higher rate bands) —
a
the basic rate limit £17,900;
b
the higher rate bands —
Band Part of total income in excess of basic rate limit
First The first £3,200 Second The next £5,400 Third The next £8,200 Fourth The next £8,200 Fifth The remainder.
3
In section 8 of the said Act of 1970 (personal allowances) —
a
subsection (1)(a) (married) £3,795;
b
subsection (1)(b) and (2) (single and wife’s earned income relief) £2,425;
c
subsection (1A)(a) and (b) (age allowance) £4,675 and £2,960;
d
subsection (1B) (income limit for age allowance) £9,800.
Tim Sainsbury
Michael Neubert
Two of the Lords Commissioners of Her Majesty’s Treasury
17th March 1987


text:
1
These Regulations may be cited as The Banking Act 1979 (Advertisements) (Amendment) Regulations 1987 and shall come into force on 16th February 1987.
2
The Banking Act 1979 (Advertisements) Regulations 1985 shall be amended in Regulation 2(4)(e) by inserting after the words “The Stock Exchange (Listing) Regulations 1984” the words “or (as the case may be) for the purposes of any listing rules made pursuant to section 142(6) of the Financial Services Act 1986,” .
Tim Sainsbury
Michael Neubert
Two of the Lords Commissioners of Her Majesty`s Treasury
22nd January 1987


text:
Citation and commencement
1
1
This Order may be cited as the Thames Water Authority (Transfer of Property of Dartford and Crayford Navigation Commissioners) Order 1987 and shall come into force on 17th August 1987.
2
This Order shall be included among the enactments which may be cited together as the Thames Water Authority Orders 1974 to 1987.
Interpretation
2
In this Order —
“the Commissioners” means the Commissioners of the Dartford and Crayford Navigation;
“the transfer date” means 1st September 1987;
“the Water Authority” means the Thames Water Authority.
Transfer of property etc.
3
On the transfer date there shall be transferred to the Water Authority all the property, rights and liabilities of the Commissioners.
Repeal of enactment
4
On the transfer date the Act of 1840 entitled “An Act for improving the Dartford and Crayford Creeks in the County of Kent, and for making a Diversion in the Line of the said Dartford Creek, and other Works connected therewith” shall be repealed.
Supplementary provisions
5
1
Before the transfer date the Commissioners shall discharge such of their liabilities as are capable of immediate discharge and may, with the consent of the Water Authority, dispose of any property.
2
Notwithstanding the provisions of article 4 the Commissioners shall subsist after the transfer date but only for the purposes of winding-up their affairs and the Commissioners holding office on the transfer date shall, subject to the incidence of occasional vacancies, continue in office for those purposes.
3
After the transfer date the Commissioners shall take all necessary action to perfect the transfer effected by article 3.
4
When the Commissioners have wound up their affairs, they shall by resolution declare that their affairs have been wound up and the Commissioners shall on the making of that resolution be dissolved.
5
The accounts of the Commissioners shall be made up to the day on which the Commissioners are dissolved and shall be audited in the like manner and subject to the like incidents and consequences as if this Order had not been made.
6
The Water Authority shall pay the costs reasonably incurred under paragraphs (3) to (5).
Protection of Port of London Authority
6
1
Nothing in this Order shall affect the exercise of the functions of the Port of London Authority in so much of the Dartford and Crayford Creeks as are included in the limits of the Port of London.
2
“the limits” (of the Port of London) shall have the meaning given to them by section 2(1) of the Port of London Act 1968 (Interpretation).
Nicholas Ridley
Secretary of State for the Environment
20th July 1987
In witness whereof the Official Seal of the Minister of Agriculture, Fisheries and Food is hereunto affixed on
John MacGregor
Minister of Agriculture, Fisheries and Food
26th July 1987.


text:
Citation and commencement
1
This Order may be cited as the Control of Noise (Code of Practice for Construction and Open Sites) Order 1987 and shall come into force on 28th October 1987.
Approval of Code of Practice
2
The Code of Practice for noise control applicable to piling operations published by the British Standards Institution numbered BS 5228: Part 4: 1986 which came into effect on 31st January 1986 (and which is concerned amongst other things with the carrying out of works to which section 60 of the Control of Pollution Act 1974 applies) is approved as being suitable for giving guidance on appropriate methods of minimising noise.
Nicholas Ridley
Secretary of State for the Environment
22nd September 1987
Peter Walker
Secretary of State for Wales
22nd September 1987
Malcolm Rifkind
Secretary of State for Scotland
25th September 1987


text:
1
This Order may be cited as the Assured Tenancies (Approved Bodies) (No.2) Order 1987 and shall come into force on 1st June 1987.
2
The bodies named in the Schedule to this Order are hereby specified for the purposes of Part II of the Housing Act 1980.


text:
1
This Order may be cited as the Combined Probation Areas (Hereford and Worcester) Order 1987 and shall come into force on 1st January 1988, except that for the purpose of making any appointment under Article 3(2) below to have effect from 1st January 1988 this Order shall come into force forthwith.
2
Schedule 2 to the Combined Probation Areas Order 1986 shall be amended by substituting for the entry in respect of Hereford and Worcester the following entry —
Column 1 Column 2 Column 3 Petty Sessions Area Probation Area Number of justices on probation committee
Bewdley and Stourport Hereford and Worcester 2 Bromsgrove 2 City of Hereford 2 Kidderminster 2 Malvern Hills 2 Mid-Worcestershire 2 North Herefordshire 2 Redditch 2 South Herefordshire 2 Vale of Evesham 2 City of Worcester 3
3
1
The nineteen members of the Hereford and Worcester Probation Committee appointed by the justices for the petty sessional divisions of Bewdley Borough, Bromyard, Dore and Bredwardine, Droitwich, Evesham, Hereford (County), Hundred House, Kington, Ledbury, Leominster and Wigmore, Malvern, Pershore, Ross, Stourport, Tenbury, Upton on Severn, City of Worcester and Worcester (County) before those divisions were re-organised to form seven new divisions known as the Bewdley and Stourport, Malvern Hills, Mid-Worcestershire, North Herefordshire, South Herefordshire, Vale of Evesham and City of Worcester divisions shall cease to hold office as members of that Committee, but shall be eligible for re-appointment.
2
The justices for each of the new divisions of Bewdley and Stourport, Malvern Hills, Mid-Worcestershire, North Herefordshire, South Herefordshire and Vale of Evesham shall appoint two of their number, and the justices for the new division of City of Worcester shall appoint three of their number, to serve, with effect from 1st January 1988, as members of the Hereford and Worcester Probation Committee; and the members so appointed shall hold office until 30th November 1989 and shall then cease to hold office but shall be eligible for re-appointment.
Douglas Hurd
One of Her Majesty’s Principal Secretaries of State
Home Office
21st December 1987


text:
Citation and commencement
1
1
This Order may be cited as the Thames Water Authority (Amendment of Local Enactments) Order 1987 and shall come into force on 14th August 1987.
2
The Thames Water Authority Orders 1974 to 1986 and this Order may be cited together as the Thames Water Authority Orders 1974 to 1987.
Repeal of local enactments
2
1
Subsection (2) of section 3 of the River Wandle Protection Act 1908 (which conferred on the Croydon Corporation the right to take water from Waddon Wells subject to a maximum of fifty thousand gallons in any period of 30 days) and the proviso to that section (which is now spent but which provided for a temporary increase in the maximum amount of water to be abstracted) are hereby repealed.
2
The Croydon Water Order 1968 (which amended section 3 by the addition of the proviso); the Croydon Water Order 1973 (which substituted a new proviso); the Thames Water Authority (Waddon Wells) Order 1976 (which amended that proviso) and the Thames Water Authority (Waddon Wells) Order 1981 (which further amended that proviso) are hereby revoked.
Nicholas Ridley,
Secretary of State for the Environment
14th July 1987


text:
1
This Order may be cited as the British Council and Commonwealth Institute Superannuation Act 1986 (Commencement No. 2) Order 1987.
2
The British Council and Commonwealth Institute Superannuation Act 1986 shall come into force in relation to the Commonwealth Institute on 1st April 1987.
Geoffrey Howe
Her Majesty’s Principal Secretary of State for Foreign and Commonwealth Affairs
24th March 1987


text:
1
1
This Order may be cited as the Remuneration of Teachers (Primary and Secondary Education) (Amendment) Order 1987.
2
This Order shall come into force on 17th February 1987.
2
The scales and other provisions contained in the 1983 Document, as amended, are hereby further amended, with effect from 1st April 1985, in the manner specified in Schedule 2 to this Order and, with effect from 1st April 1986, in the manner specified in Schedule 3 to this Order.
3
The Remuneration of Teachers (Primary and Secondary Education) (Amendment) Order 1985 and the Remuneration of Teachers (Primary and Secondary Education) (Amendment) ( No. 2) Order 1985 are hereby revoked.


text:
1
The lengths of highway described in —
a
Schedule 1 to this Order (hereinafter referred to as “the link road”); and
b
Schedule 2 to this Order (hereinafter referred to as “the slip roads”); and shown by striped hatching on the deposited plan, shall become trunk roads as from the date on which this Order comes into force.
2
In this Order —
1
All measurements of distance are measured along the route of relevant highway;
2
i
“the deposited plan” means the plan contained in the plan folio numbered HA10/YHRO6 marked “The (A64) Leeds — York — Scarborough Trunk Road (Copmanthorpe Grade Separated Junction) (Trunking) Order 1987”, signed by authority of the Secretary of State and deposited at the Department of Transport, Romney House, 43 Marsham Street, London SW1P 3EB;
ii
“the Trunk Road” means the (A64) Leeds — York — Scarborough Trunk Road.
3
This Order shall come into force on 29th January 1988 and may be cited as the (A64) Leeds — York — Scarborough Trunk Road (Copmanthorpe Grade Separated Junction) (Trunking) Order 1987.
Signed by authority of the Secretary of State
J. F. Ballard
Regional Director Yorkshire and Humberside Region
Department of Transport
22nd December 1987


text:
Title and commencement
1
This Order may be cited as the Food Protection (Emergency Prohibitions) (England) (No. 2) Amendment No. 2 Order 1987 and shall come into force on 27th February 1987.
Partial revocation and amendment
2
The Food Protection (Emergency Prohibitions) (England) (No. 2) Order 1986 is revoked to the extent that it imposes prohibitions on —
a
the slaughter of a sheep which was moved from a place in accordance with a consent given under section 2(1) of the Food and Environment Protection Act 1985 which consent was subject to the condition that the sheep to which it applies should be marked with a blue mark; and
b
the supply or having in possession for supply of meat, or food containing meat, derived from such a sheep,
and accordingly that Order is further amended in accordance with the following provisions of this Order.
3
In article 6, for paragraph (2) there shall be substituted the following paragraph —
2
Paragraph (1) above shall not apply in the case of —
a
any sheep which was moved to a market in accordance with a consent given under section 2(1) of the Act which consent did not require that the sheep to which it applies should be marked in a manner specified therein;
b
any sheep which was moved from any place in accordance with a consent given under the said section 2(1) which consent was subject to the condition that the sheep to which it applies should be marked with a blue mark; or
c
any sheep which —
i
was moved from any place in accordance with a consent given under the said section 2(1) which consent was subject to the condition that the sheep to which it applies should be marked with a red mark; and
ii
has been examined and marked with an ear-tag by a person authorised in that behalf by one of the Ministers.
.
In witness whereof the Official Seal of the Minister of Agriculture, Fisheries and Food is hereunto affixed on 22nd February 1987.
Michael Jopling
Minister of Agriculture, Fisheries and Food


text:
Citation and commencement
1
This Order may be cited as the European Communities (Designation) (No.2) Order 1987 and shall come into force on 8th July 1987.
Designation of Ministers or departments
2
1
For the purposes of section 2(2) of the European Communities Act 1972 the Ministers or government departments specified in column 1 of the Schedule to this Order are hereby designated in relation to the matters respectively specified in column 2 of that Schedule.
2
Where a Minister or government department is designated in relation to any item in column 2 of the said Schedule, then, for the purposes of the said section 2(2), that Minister or government department is also hereby designated in relation to anything supplemental or incidental to the matters specified in that item.
3
Where both a Minister and one or more government departments are designated by this Order in relation to any matter, the designation has effect as respects the making of regulations by any of them or by more than one of them acting jointly.
4
Regulations made by a Northern Ireland department in pursuance of this Order shall form part of the law of Northern Ireland and not of any other part of the United Kingdom.
G.I. de Deney
Clerk of the Privy Council


text:
Citation, commencement and revocation
1
1
These Regulations may be cited as the Wages Councils (Notices) Regulations 1987 and shall come into force on 4th June 1987.
2
The Wages Councils and Statutory Joint Industrial Councils (Notices) Regulations 1975 are hereby revoked.
Interpretation
2
In these Regulations, “ the Act ” means the Wages Act 1986.
Publication of notices of proposal to make an order
3
1
Before making an order under section 14 of the Act a wages council shall publish notice of any rate or limit which the council proposes to fix under subsection (1) of that section, and, subject to paragraph (2) that notice shall be published in the London and Edinburgh Gazettes.
2
Where the issue of the London or Edinburgh Gazette in which the notice was expected to appear does not contain the notice, or where the council has reason to believe that the issue of the London or Edinburgh Gazette in which it wishes the notice to appear will not be published or will be published late, the council may publish the notice in an English national daily newspaper instead of the London Gazette or, as the case may be, in a Scottish national daily newspaper instead of the Edinburgh Gazette.
3
The date to be taken for the purposes of the Act as the date of publication of a notice to which paragraph (1) refers shall be the first or only date on which the notice is published in England and Scotland or, if the notice is published on different dates in those countries, the date on which it is first published in the country in which it is published second.
Notice to employers of notice of proposal
4
1
As soon as may be after the publication by a wages council of the notice referred to in regulation 3, the council shall send to every employer appearing to the council to be affected thereby a notice fulfilling the requirements of paragraphs (2) and (3).
2
The notice required to be sent by paragraph (1) shall:
a
set out the contents of the notice referred to in regulation 3;
b
state the date from which the council intends its proposals to come into force;
c
state the place where further copies of the proposals may be obtained;
d
state the period, being a period of not less than 28 days beginning with the date of publication of the notice referred to in regulation 3, within which written representations with respect to the proposals may be sent to the council;
e
state that the order will not apply to workers under the age of 21.
3
a
Subject to sub-paragraph (b), the notice required to be sent by paragraph (1) shall also give short and, so far as practicable having regard to that requirement, legally accurate explanations of:
i
the way in which any rate or limit which will have effect (or continue to have effect) if an order implementing the proposals is made, will apply to time workers under section 14(1) and (2) of the Act and, where the council operates in relation to piece workers, to piece workers under sections 14(3) and 15(1) and (2) of the Act;
ii
the effect of section 14(5) of the Act and, where the council operates in relation to piece workers, of section 15(4) of the Act on the way in which any such rate will apply to time to which that section or those sections apply, specifying separately, where the council operates in relation to homeworkers who are time workers, the effect of section 14(5) in relation to those workers and, where the council operates in relation to homeworkers who are piece workers, the effect of section 15(4) in relation to those workers;
iii
the requirement on employers contained in regulation 6(1) to post notices and, where the council operates in relation to homeworkers, the requirement on employers under regulation 6(2) to send notices.
b
No explanation as required by sub-paragraph (i) of paragraph (3)(a) shall be given where:
i
the council does not operate in relation to any piece workers; and
ii
no limit will have effect if an order implementing the proposals is made.
Notice to employers of orders made under section 14 of the Act
5
As soon as may be after a wages council has made an order under section 14 of the Act, the council shall send to every employer appearing to the council to be affected thereby a notice which:
a
adequately describes the provisions of the order;
b
states that the order does not apply to workers under the age of 21;
c
contains explanations of the matters specified in paragraph (3)(a)(i), (ii) and (iii) of regulation 4 being explanations which, in relation to the matters specified in paragraph 3(a)(i), reflect where appropriate the exception in paragraph 3(b) of regulation 4, and which, in relation to the matters specified in paragraph 3(a)(i) and (ii), are framed by reference to the application of any rate or limit which has effect but otherwise comply with the requirements of paragraph 3(a);
d
where the order amends or partially revokes a previous order made by the council, contains particulars of the matters previously in force left unaffected by the amendment or revocation and indicates the matters amended or revoked.
Posting and sending of notices by employers
6
1
An employer of workers affected by any notice mentioned in regulation 4 or 5 who are not homeworkers shall, on receipt of that notice, post up and keep posted up at any place of business of his where any such workers work clear copies of the notice in such positions and numbers as will ensure that a copy can easily be seen and read by each such worker.
2
An employer of homeworkers affected by any notice mentioned in regulation 4 or 5 shall, on receipt of that notice, send to each such homeworker, at his last known address, a clear copy of that notice.
Signed by order of the Secretary of State
David Trippier
Parliamentary Under Secretary of State,
Department of Employment
12th May 1987


text:
Citation and commencement
1
These Regulations may be cited as the Income Tax (Entertainers and Sportsmen) Regulations 1987 and shall come into force on 1st May 1987.
Interpretation
2
1
In these Regulations unless the context otherwise requires —
“associate” has the meaning given to it by section 303(3) of the Taxes Act ;
“ Board ” means Commissioners of Inland Revenue;
“control” shall be construed in accordance with section 302(2) to (6) of the Taxes Act ;
“entertainer” means any description of individuals (and whether performing alone or with others) who give performances in their character as entertainers or sportsmen in any kind of entertainment or sport; and “entertainment or sport” in this definition includes any activity of a physical kind, performed by such an individual, which is or may be made available to the public or any section of the public and whether for payment or not;
“ Management Act ” means the Taxes Management Act 1970 ;
a payment or transfer to which regulation 3 applies is described as “connected”;
“relevant activity” has the meaning given to it by regulation 6;
“Schedule 11” means Schedule 11 to the Finance Act 1986;
“the Taxes Act” means the Income and Corporation Taxes Act 1970;
“the Tax Acts ” has the meaning given to it by section 526(2) of the Taxes Act;
“tax payment” has the meaning given to it by regulation 4;
“tax year” means year of assessment;
“value transferred” in relation to a transfer means the gross amount to which regulation 17(1) refers.
2
Section 533 of the Taxes Act (meaning of connected persons) applies for the purposes of these Regulations.
Payments or transfers with prescribed connection
3
1
This regulation applies for the purposes of and subject to the provisions of paragraph 2 of Schedule 11, the other provisions of that Schedule and these Regulations.
2
Subject to paragraph (3) a payment or a transfer made for, in respect of, or which in any way derives either directly or indirectly from, the performance of a relevant activity, has a connection of a prescribed kind with the relevant activity.
3
The following are descriptions of payments to which paragraph (2) shall not apply —
a
a payment out of which a sum representing tax is or falls to be deducted under the Taxes Act apart from Schedule 11 or these Regulations;
b
i
a payment (to which paragraph (ii) applies) made to a person who is resident and ordinarily resident in the United Kingdom, not being a person who is connected with or an associate of the entertainer concerned;
ii
a payment to which paragraph (i) refers is a payment —
a
which falls to be made for the provision of services ancillary to the performance of a relevant activity, and
b
which is of an amount or value which does not exceed what would be reasonable for that provision between persons dealing with each other at arms' length;
c
any payment made to an entertainer in respect of the proceeds of sale of records deriving from a sound recording made by the entertainer, being payments calculated by reference to those proceeds or payments on accounts of those proceeds.
Tax Payments — rules for calculation
4
1
Each of the sums mentioned in paragraph 2(2) and (3) of Schedule 11 (“tax payment”) shall be calculated in accordance with the rules prescribed by this regulation.
2
Except where it is otherwise provided by these Regulations or there is an arrangement to which this regulation refers, the tax payment shall be a proportion of the connected payment or of the value transferred by a connected transfer equal to the basic rate of income tax for the tax year in which the payment or transfer is made.
3
a
Subject to sub-paragraph (b), where the connected payments and the value transferred by connected transfers for a tax year made to an entertainer, or to a person who is connected with him or who is an associate of his, do not together exceed £1000 the tax payment shall be a nil amount;
b
connected payments and the value transferred by connected transfers made by any person who is connected with any other person by whom connected payments or connected transfers are made to the entertainer, or by any associate of such other person, shall together be treated as constituting a single connected payment in determining whether they exceed £1000.
4
An arrangement to which paragraph (2) refers is an arrangement in writing between the Board and the person by whom the connected payment or connected transfer is made, the entertainer, or the recipient of the connected payment or connected transfer, made following a decision by the Board on an application to which regulation 5 refers, under which the tax payment is an amount which, as a proportion of the connected payment or value transferred by the connected transfer, is an amount less than the said basic rate (“reduced tax payment”).
5
The reduced tax payment may be arrived at by reference to a percentage of the connected payment or of the value transferred by a connected transfer or as a lump sum calculated without reference to any such percentage.
6
In making an arrangement of the kind to which paragraph (2) refers the Board —
a
shall, subject to sub-paragraph (b) and paragraph (7) below, at all times aim at securing that the tax payment shall be, as nearly as may be, the amount of the liability to tax of the entertainer or other person arising in relation to the connected payment or connected transfer under the Tax Acts, Schedule 11 and these Regulations, and
b
may take into account the fact that the liability to the Board for tax has, in a manner satisfactory to them, been secured or otherwise provided for, whether by a guarantee (of whatever person) or other means.
7
Where —
a
a person makes a connected payment or connected transfer in relation to a relevant activity, and
b
in respect of the same relevant activity that person has received a connected payment or connected transfer in respect of which the amount of the tax payment has been paid under these Regulations,
the person concerned shall not be required to deduct out of the connected payment or pay in respect of the connected transfer (to which sub-paragraph (a) refers) any sum to which paragraph 2 of Schedule 11 applies unless, and to the extent that, the tax payment which then falls to be made exceeds the amount of the tax payment to which sub-paragraph (b) refers.
Reduced tax payment — application to be made to the Board
5
1
Where a connected payment or connected transfer falls to be made subject to a tax payment to which regulation 4(2) refers the person by whom the connected payment or connected transfer is made, the entertainer, or recipient of the connected payment or connected transfer, may make an application in writing to the Board, not later than 30 days before the connected payment or connected transfer falls to be made, that it shall be subject instead to a reduced tax payment (within the meaning of regulation 4).
2
Unless and until there is in force an arrangement under which such a reduced tax payment falls to be made regulation 4(2) shall at all times continue to apply to the connected payment or connected transfer.
Relevant activity
6
1
Subject to this regulation, any activity performed in the United Kingdom by an entertainer (whether alone or involving others) of any of the descriptions in paragraph (2) is an activity of a prescribed description (“relevant activity”) for the purposes of paragraph 1 of Schedule 11, that Schedule and these Regulations.
2
A relevant activity to which paragraph (1) refers is an activity performed in the United Kingdom by an entertainer in his character as entertainer on or in connection with a commercial occasion or event and includes —
a
any appearance of the entertainer by way of or in connection with the promotion of any such occasion or event;
b
any participation by the entertainer in or for sound recording, films, videos, radio, television or other similar transmissions (whether live or recorded).
3
A commercial occasion or event to which paragraph (2) refers includes any description of occasion or event —
a
for which an entertainer (or other person) might receive or become entitled, for or by virtue of the entertainer’s performance of the activity, to receive anything by way of cash or any other form of property; or
b
which is designed to promote commercial sales or activity by advertising, the endorsement of goods or services, sponsorship, or other promotional means of any kind.
4
For the purpose of this regulation —
“film” includes any record (with or without sound), however made, of a sequence or series of one or more visual images, which is a record capable of being used as a means of showing part or all of that sequence or series as a moving or still picture, and “record” in this definition includes video.
Persons other than entertainers receiving connected payments or transfers
7
1
Any description of person in paragraph (2) is a person (not being the entertainer) to whom paragraph 7(1) of Schedule 11 refers.
2
The descriptions of persons to whom paragraph (1) refers are —
a
any person who is under the control of the entertainer;
b
any person who is —
i
not resident in the United Kingdom, and
ii
not liable to tax by reason of residence, domicile, place of management or otherwise, in a territory outside the United Kingdom where the rate of tax charged on the profits or income of such a person is a rate exceeding 25 per cent.;
c
i
subject to paragraph (ii), any person in receipt (whether directly or indirectly) of a connected payment or value transferred by a connected transfer which is, is treated as, or falls to be included in the computation of, income arising under a settlement in relation to which the entertainer is a settlor;
ii
for the purposes of paragraph (i) —
“income arising under a settlement” and “settlor” have the meanings given to them by section 454 of the Taxes Act , and
“settlement” has the meaning given to it by section 444(2) of the Taxes Act;
d
i
any person to whom paragraph (2) of this regulation does not otherwise apply who receives any connected payment or connected transfer (whether directly or indirectly) at or in respect of a time when there is in force between that person and the entertainer concerned a contract or arrangement to which paragraph (ii) applies;
ii
a contract or arrangement to which paragraph (i) refers is a contract or arrangement by or under which it is reasonable to suppose that the entertainer (or other person who is connected with or is an associate of the entertainer) is, will or may become, entitled to receive amounts, whether by way of cash or other value, not substantially less than the appropriate amount of profits or gains arising from the connected payment or connected transfer to which paragraph 8(1) of Schedule 11 applies.
Computation of profits arising from certain payments and transfers attributed to entertainer
8
1
Subject to the provisions of these Regulations, the profits or gains (to which paragraph 7(2) of Schedule 11 refers) arising from the connected payment or connected transfer (to which paragraph 7(1) of that Schedule refers) shall be computed in accordance with the provisions of the Taxes Act relating to the charging of profits or gains under Case I or II (as the case may be) of Schedule D, so that a just and reasonable amount of such a payment or value transferred by such a transfer is charged to tax as such profits or gains; and
2
notwithstanding any provision of the Taxes Act, in computing the said profits or gains such deductions of expenses incurred by any person (not being the entertainer) in relation to the payment or transfer concerned shall be made as are just and reasonable.
Returns of information to be furnished by maker of connected payments or connected transfers
9
1
A person who makes a connected payment or connected transfer shall, in accordance with this regulation, make a return to the Board of the connected payment or connected transfer which he makes and of any tax payment (including a nil amount) for which he is accountable to the Board.
2
A return shall be made in the tax year for each successive period ending on 30th June, 30th September, 31st December and 5th April.
3
The return for each period shall be made within 14 days after the end of the period.
4
The Board may by notice in writing require any person who makes a connected payment or connected transfer, within such time as may be specified in the notice, to furnish to them particulars of such payments or transfers including —
a
the dates and the amounts of each payment;
b
the dates of and the value transferred by each transfer;
c
a sufficient description to enable any asset or money’s worth transferred to be identified;
d
the business and private name and address of the person to whom each payment or transfer was made;
e
the name and address of the entertainer concerned;
f
the relevant activity to which the payment or transfer relates, including full particulars of all performances.
5
The Management Act shall apply to a return to which this regulation relates as it applies to a return under the Taxes Acts.
Tax payments — due date
10
1
A tax payment (including any reduced tax payment), whether any deduction out of a connected payment or provision in respect of a connected transfer has been made or not, shall be due at the time by which the return under regulation 9(1) is to be made (“the due date”) and payment shall be made before, or at the time when, that return is made.
2
A payment at any time so due shall be payable by the person who makes the connected payment or connected transfer concerned, without the making of any assessment in respect of it.
3
Subject to the provisions of regulation 11, tax which has become due and payable under this regulation (whether or not it has been paid when the assessment is made) may be assessed on the person from whom it is due if that tax, or any part of it, is not paid on or before the due date.
Assessment of tax payments
11
1
Assessments in respect of any tax due and payable in respect of any period to which regulation 9(2) refers may be made by the Board in relation to a tax year or to the period in question.
2
Notwithstanding that an assessment under paragraph (1) may be said to relate to a period which is not a tax year —
a
all the provisions of the Income Tax Acts as to the time within which an assessment may be made or the tax year to which an assessment relates shall apply to such an assessment, and
b
the provisions of sections 36 and 37 of the Management Act as to the circumstances in which an assessment may be made out of time shall apply accordingly, but on the footing that the assessment relates to the tax year in which the period (to which regulation 9(2) refers) ends.
3
Any tax which becomes due under an assessment made under paragraph (1) —
a
shall be payable on or before whichever is earlier of the due date to which regulation 10(1) refers or the 14th day after the date of the notice of the assessment, and
b
shall be treated for all the purposes of Parts VI and IX of the Management Act (including the purposes of section 69 of that Act) as tax with which the person assessed is charged by an assessment to income tax under Schedule D.
Tax liabilities and tax payments — supplementary
12
1
Where under these Regulations there is accounted for and paid to the Board an amount of tax which is —
a
in respect of a connected payment or connected transfer, or
b
paid under an assessment made under regulation 11,
that amount shall, subject to this regulation, be treated as a payment of tax on account of the tax liability (of whatever person) in respect of the connected payment or connected transfer concerned.
2
Where, in respect of a connected payment or connected transfer, there is a liability to tax under the Tax Acts as well as under Schedule 11 or these Regulations, the Board shall allocate any payment made to them to which paragraph (1) refers as is just and reasonable in discharge of some or all of those liabilities of the entertainer or other person concerned to whom these Regulations apply.
3
Where —
a
by virtue of paragraph 8 of Schedule 11 and these Regulations a connected payment or the value transferred by a connected transfer falls to be included in the amount of profits or gains to which paragraph 8(1)(a) refers, and
b
the amount of the connected payment or the value transferred (or an amount in respect of that value) is charged to tax under Schedule E
the amount charged under Schedule E (to which sub-paragraph (b) refers) shall be treated as expenditure which falls to be deducted in computing the profits or gains to which sub-paragraph (a) refers.
4
Where a payment is a connected payment —
a
which is, is treated as, or falls to be included in a computation of, income of the entertainer chargeable to tax by virtue of the provisions of Part XVI of the Taxes Act , or
b
which is a receipt of a company which provides the services of the entertainer to perform the relevant activity, being a receipt which falls to be included in the computation of its profits which are chargeable to tax under Schedule D,
the charge under Schedule 11 shall have effect and the charges to which sub-paragraphs (a) and (b) refer shall be disregarded.
5
A person making a connected payment or connected transfer in respect of which a tax payment has been made by virtue of these Regulations shall furnish the recipient with a certificate showing the gross amount of the payment or the value transferred, the amount of the tax payment, and the amount actually paid.
Claim that tax payment excessive to be made to Board
13
1
Notwithstanding any other provision of these Regulations, where there has been made to a recipient a connected payment or connected transfer in respect of which a tax payment has been made, the entertainer or any person who, by virtue of Schedule 11 or these Regulations is, or is treated as, the person to whom (in relation to the connected payment or connected transfer) any tax liability arises may, by a claim in writing made to the Board, claim that the amount of the tax payment made is excessive.
2
Subject to paragraph (3) the claim shall be treated as a claim made to an inspector to which section 42 of the Management Act applies.
3
The claim shall be made not before, but within six years after, the end of the tax year in which the connected payment or connected transfer was made.
Administration of tax — supplementary
14
1
Nothing in these Regulations shall be taken to prejudice any powers conferred by or under the Tax Acts for the recovery of tax, penalties or interest by means of an assessment or otherwise.
2
Subject to the provisions of these Regulations, the Management Act shall apply in relation to any tax assessable under these Regulations as if —
a
an assessment of such tax was an assessment specified in section 55(1) (recovery of tax not postponed); and
b
section 87 of that Act applied —
i
with the insertion of the words “or the Income Tax (Entertainers and Sportsmen) Regulations 1987” after “Finance Act 1972” in subsection (1), and after “Schedule 20” in subsections (2)(b), (5) and (6),
ii
with the insertion after “company” in subsection (5) of the words “or individual”, and
iii
with the insertion after “Schedules” in subsection (7) of the words “or those Regulations”.
Modifications and adaptations of enactments in relation to trades etc
15
1
In this regulation —
a
“world-wide trade” means a trade of an entertainer which is a trade apart from Schedule 11 and these Regulations, and a “Schedule 11 trade” means a trade which is a separate trade of an entertainer only by virtue of Schedule 11 and these Regulations;
b
“trade” includes profession or vocation.
2
For the purposes of section 171 of the Taxes Act (carry forward of losses) the world-wide trade and the Schedule 11 trade shall be treated as the same trade.
3
For the purposes of section 174 of the Taxes Act (carry back of terminal losses) a loss sustained for any relevant period under a Schedule 11 trade (to which otherwise that section would apply) shall not be a terminal loss except where the world-wide trade is permanently discontinued in that period, in which case such a loss in either trade shall be available under that section to be deducted or set off against profits or gains of those trades.
4
For the purposes of section 30 of the Finance Act 1978 (losses in early years of trade) the world-wide trade and the Schedule 11 trade shall be treated as the same trade, but that section shall apply to any such loss of an entertainer only in the tax year in which the world-wide trade was first carried on and in the next 3 succeeding tax years.
Apportionment of payments, transfers etc
16
1
The provisions of paragraph (2) are by way of supplementation of the provisions of section 127 of the Taxes Act.
2
Where, in the case of any payment, value transferred or profits or gains to which Schedule 11 or these Regulations apply, it is necessary, in order to arrive at the appropriate amount of such payment, value or profits or gains for any tax year or other period, to make any apportionment, division or aggregation of any amounts or values, any such apportionment, division or aggregation, shall be made as is just and reasonable.
Value of transfers — rules for calculation and grossing up
17
1
a
The actual worth of what is transferred by a transfer to which paragraph 2(3) of Schedule 11 applies (“the net value”) shall be treated as a net amount corresponding to a gross amount from which income tax at the basic rate has been deducted; and
b
the said gross amount shall be treated as the value of what is transferred for the purposes of paragraph 2(4) of Schedule 11.
2
a
The net value to which paragraph (1) refers shall be the cost of what is transferred, and
b
the cost of what is transferred to which sub-paragraph (a) refers is the cost in or in connection with its provision (including its provision to the person who makes the transfer) or transfer, less so much of that cost which has been borne by the entertainer.
Tony Durant
Tim Sainsbury
Two of the Lords Commissioners of Her Majesty’s Treasury
26th March 1987


text:
Citation, commencement and interpretation
1
1
This order may be cited as the London Government Reorganisation (Housing Association Mortgages) Order 1987, and shall come into force on 28th February 1987.
2
In this order —
“the relevant council”, in relation to any mortgaged land, means the council of the district or London borough in which the land is situated, or, if it is situated in the City, the Common Council; and
“the transfer date” —
is 28th February 1987 in relation to any mortgage in connection with a project in respect of which the London Residuary Body has made an advance before that date, and
is 30th April 1987 in relation to any other mortgage to which article 2 applies.
Transfer of housing association mortgages
2
1
This article applies to any mortgage granted by a housing association to secure a loan by the Greater London Council in connection with a housing project approved by the Secretary of State for the purposes of section 29(1) of the Housing Act 1974 other than one in respect of which no housing association grant under section 49(2) or (3) of the Housing Associations Act 1985 remains payable.
2
Subject to article 4, all rights and liabilities of the London Residuary Body in respect of any mortgage to which this article applies, and all records relating exclusively to such rights and liabilities, shall on the transfer date vest in the relevant council on the terms mentioned in paragraph (3).
3
In relation to any mortgage to which this article applies, the relevant council shall pay to the London Residuary Body a sum equal to the aggregate of all amounts outstanding by way of principal and interest in respect of advances made to the association by that Body or the Greater London Council.
Prescribed expenditure
3
For the purposes of Part VIII of the Local Government, Planning and Land Act 1980 (prescribed expenditure) and notwithstanding section 80 of that Act, the only amount which any relevant council shall be taken to have paid in respect of the transfer by this order of any mortgage to which article 2 applies shall be equal to the amount of principal outstanding on the transfer date in respect of any advance made by the London Residuary Body.
Land situated in more than one area
4
Where in respect of any mortgage to which article 2 applies the mortgaged land is situated in the areas of more than one relevant council —
a
the rights, liabilities and records in respect of the mortgage shall vest in those councils jointly on such terms, and
b
any amount falling by virtue of article 3 to be treated as prescribed expenditure shall be so treated in respect of each council in such proportion,
as may be agreed between those councils or, failing such agreement, determined by a person so agreed on, or appointed in default of agreement by the Secretary of State; and the sum payable by virtue of article 2(3) shall be recoverable by the London Residuary Body from those councils jointly or severally.
Nicholas Ridley
Secretary of State for the Environment
2nd February 1987


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Seed Potatoes (Amendment) Regulations 1987 and shall come into force for the purposes of this regulation and regulations 2, 3, 5, 7 and 8 on 23rd April 1987 and for all other purposes on 1st March 1988.
2
In these Regulations, unless the context otherwise requires, any reference to a numbered regulation or Schedule shall be construed as a reference to the regulation or Schedule bearing that number in the Seed Potatoes Regulations 1984( ).Amendment of the Seed Potatoes Regulations 1984
2
The Seed Potatoes Regulations 1984 shall be amended in accordance with the following provisions of these Regulations.
Amendment of regulation 2(1)
3
In regulation 2(1) (Interpretation) in paragraph (a) of the definition of “package or container” for the words “any bag or sack” there shall be substituted the words “any bag, box or sack”.
Amendment of regulation 7(1)
4
In regulation 7(1) (Classification of seed potatoes) for the Class ““Elite”” there shall be substituted the Classes ““Elite 1”, “Elite 2”, “Elite 3””.
Amendment of Schedule 3
5
In Schedule 3, paragraph 2 (Classification of basic seed potatoes)–
a
in the entry relating to Class Super Elite 1 (SE1) in column 2 for “ VTSC ” there shall be substituted “VTSC1 or VTSC2”;
b
for the entry relating to Class Elite (E) there shall be substituted the following entry:–
Column 1 Column 2 Column 3 Class Requirements Tolerances
Elite (E) The seed potatoes shall be seed potatoes derived from a stock of basic seed potatoes (other than Class AA) classified as such in the year preceding the planting of the crop, provided that any of the above seed potatoes may also be derived from seed potatoes classified under a scheme or other arrangements referred to in paragraph 4(1)(c)(ii) or (iii) of Schedule 1 as being seed potatoes which could be entered for the production of further seed potatoes for classification.
i
deviations from variety and type and ground keepers - 0.05%.
ii
leafroll and severe mosaic (including tobacco veinal necrosis virus infection) - 0.1%.
iii
mild mosaic - 0.5%.
iv
blackleg - 0.5%.
.
6
In Schedule 3, paragraph 2 for the entry relating to Class Elite (E) there shall be substituted the following entry:–
Elite 1 (E1) The seed potatoes shall be seed potatoes derived from a stock of basic seed potatoes (other than Class E1, E2 or E3 or AA) classified as such in the year preceding the planting of the crop, provided that any of the above seed potatoes may also be derived from seed potatoes classified under a scheme or other arrangements referred to in paragraph 4(1)(c)(ii) or (iii) of Schedule 1 as being seed potatoes which could be entered for the production of further seed potatoes for classification.
i
deviations from variety and type and ground keepers - 0.05%.
ii
leafroll and severe mosaic (including tobacco veinal necrosis virus infection) - 0.1%.
iii
mild mosaic - 0.5%.
iv
blackleg - 0.5%.
Elite 2 (E2) The seed potatoes shall be seed potatoes derived from a stock which was classified as E1 in the year preceding the planting of the crop. As for Class E1 potatoes. Elite 3 (E3) The seed potatoes shall be seed potatoes derived from a stock which was classified as E2 in the year preceding the planting of the crop. As for Class E1 potatoes.
.
Amendment of Schedule 4
7
In Schedule 4, Part I, paragraph 4 (Official label), after the word “Variety” there shall be added the words “indicated at least in Roman characters”.
Amendment of Schedule 5
8
In Schedule 5, Part II (Specified diseases etc. - VTSC Class), in the entry entitled Group VI , for the words “Dirt other than extraneous matter” there shall be substituted the words “Dirt or other extraneous matter”.
In witness whereof the Official Seal of the Minister of Agriculture, Fisheries and Food is hereunto affixed on 19th March 1987.
Michael Jopling
Minister of Agriculture, Fisheries and Food
Ian Lang
Parliamentary Under Secretary of State, Scottish Office
17th March 1987
Nicholas Edwards
Secretary of State for Wales
20th March 1987


text:
1
These Directions may be cited as the Traffic Signs General (Amendment) Directions 1987 and shall come into force on 15th October 1987.
2
The Traffic Signs General Directions 1981 shall be further amended in accordance with the following provisions of these Directions.
3
In the directions specified in column (1) of the Schedule to these Directions, for the words specified in column (2) there shall be substituted the words specified in column (3).
4
In direction 36, after paragraph (3) there shall be inserted the following new paragraph —
4
The front of any backing board for a sign mounted otherwise than as described in sub-paragraph (a) of paragraph (1) shall be coloured either grey or yellow.
5
In direction 41, after paragraph (3) there shall be inserted the following new paragraph —
4
When a traffic sign to which this paragraph applies is not in use, it shall display a plain grey or black face.
.
Paul Channon
Secretary of State for Transport
15th September 1987
Malcolm Rifkind
Secretary of State for Scotland
21st September 1987
Peter Walker
Secretary of State for Wales
24th September 1987


text:
Citation and commencement
1
These Regulations may be cited as the Health and Safety (Explosives and Petroleum Fees) (Modification) Regulations 1987 and shall come into force on 20th February 1987.
Modification and repeal of statutory provisions
2
The provisions specified in column 1 of Schedule 1 to these Regulations (which relate to fe es payable in respect of the matters described in the corresponding entry in column 2 of the Schedule) are hereby modified or repealed, as the case may be, to the extent specified in the corresponding entry in column 3 of that Schedule.
Prescribed fees and maximum fees
3
1
Where any application in relation to a provision specified in column 1 of Part I of Schedule 2 to these Regulations is made for a purpose specified in column 2 of that Part, the fee specified in the corresponding entry in column 3 of that Part shall be payable by the applicant to the Health and Safety Executive.
2
The fee or maximum fee payable under each provision in column 1 of Part II of Schedule 2 to these Regulations for a purpose described in the corresponding entry in column 2 of that Part shall be that specified in the corresponding entry in column 3 of that Part.
Date from which licence etc. takes effect to determine whether old or new fees apply
4
Notwithstanding the provisions of section 4 of the Petroleum (Consolidation) Act 1928 or section 1(4) of the Petroleum (Transfer of Licences) Act 1936 the fees for petroleum licences substituted by these Regulations shall be payable for any licence first having effect or any transfer or renewal of a licence taking effect on or after 20th February 1987, irrespective of the date of the application for that licence, transfer or renewal.
Revocations
5
The instruments specified in column 1 of Schedule 3 to these Regulations are hereby revoked to the extent specified in the corresponding entry in column 3 of that Schedule.
Northern Ireland
6
These Regulations shall not apply to Northern Ireland.
Signed by order of the Secretary of State
David Trippier
Parliamentary Under Secretary of State
Department of Employment
22nd January 1987


text:
1
These Regulations may be cited as the Control of Pollution (Landed Ships' Waste) Regulations 1987 and shall come into force on 6th April 1987.
2
In these Regulations —
“the 1974 Act ” means the Control of Pollution Act 1974;
“the 1980 Regulations ” means the Control of Pollution (Special Waste) Regulations 1980 ;
“conveyance” includes a vehicle designed to carry goods by road or rail and a vessel designed to carry goods by water;
“harbour area” means any area of land or water that is within the statutory jurisdiction of a harbour authority as defined in section 57 of the Harbours Act 1964
“ship” includes a barge, lighter or other vessel designed to carry goods by water; and
“tank washings” means waste residues from the tanks (other than the fuel tanks) or holds of a ship or waste arising from the cleaning of such tanks or holds.
3
Tank washings landed in Great Britain shall be treated as being industrial waste for the purposes of all the provisions of Part I of the 1974 Act for which it is material to determine, or to have determined, whether or not waste is controlled waste and whether or not it constitutes industrial waste.
4
The deposit of tank washings at reception facilities provided in accordance with the Prevention of Pollution (Reception Facilities) Order 1984 and which are within a harbour area is hereby prescribed as a case for the purposes of section 3(1) of the 1974 Act.
5
The 1980 Regulations shall have effect in relation to tank washings save to the extent, and subject to the modifications, set out in the Schedule hereto.


text:
Citation and commencement
1
1
This Order may be cited as the Anglian Water Authority (Tunstead) Order 1987 and shall come into force on 15th October 1987.
2
This Order shall be included among the enactments which may be cited together as the Anglian Water Authority Act and Orders 1974 to 1987.
Interpretation
2
In this Order —
“the Authority” means the Anglian Water Authority;
“the deposited plan” means the plan prepared in duplicate, signed by an Under Secretary in the Department of the Environment and marked “Plan referred to in the Anglian Water Authority (Tunstead) Order 1987”, one duplicate of which is deposited and is available for inspection at the offices of the Authority at Yare House, 62/64 Thorpe Road, Norwich and the other at the offices of the Secretary of State for the Environment;
“the Third Schedule” means the Third Schedule to the Water Act 1945;
“the undertaking” means the undertaking of the Authority as for the time being authorised by any enactment.
Power to acquire, continue and maintain works
3
The Authority may acquire by agreement and thereafter continue and maintain the mains, pipes and apparatus the approximate positions of which are shown by continuous and broken blue lines on the deposited plan.
Works to form part of the undertaking
4
The mains, pipes and appartus acquired by the Authority in pursuance of this Order shall for all purposes form part of the undertaking and for the purposes of the Third Schedule as applied to the undertaking shall be deemed to have been laid or constructed by the Authority for the purpose of giving a general supply of water.
Application of section 94 of the Third Schedule
5
Section 94 of the Third Schedule shall apply to the undertaking and is hereby incorporated with this Order, subject to the modification that in subsection (1) for the words from “metropolitan district” to the end of the subsection there shall be substituted the words “and non-metropolitan district affected by the special Act”.
Signed by authority of the Secretary of State
J.A.L Gunn
An Under Secretary in the
Department of the Environment
14th October 1987


text:
1
This Order may be cited as the Sullom Voe, Shetland, Pilotage (Amendment) Order 1987 and shall come into force on 3rd June 1987.
2
The Sullom Voe, Shetland, Pilotage Order 1976 shall be amended as follows: —
1
for article 3 thereof there shall be substituted the following: —
3
There shall be established a pilotage district to be known as the Sullom Voe, Shetland, Pilotage District consisting of two parts, the limits of which shall be, respectively: —
First Part: — The Waters of Yell Sound and Sullom Voe, including all the creeks, voes and inlets bounded on the North by a line drawn from the Northern extremity of the Point of Fethaland (latitude 60 degs 38.30' N longitude 01 degs 18.40' W) to the North Western extremity of the Point at Fogla Lee (latitude 60 degs 38.20' N longitude 01 degs 11.10' W) and in the South East by a line drawn from the North Western extremity of the Ness of Sound (latitude 60 degs 31.59' N longitude 01 degs 11.12' W) to the Northern extremity of Uynarey Isle (latitude 60 degs 30.92' N longitude 01 degs 11.87' W) and thence to the Northern extremity of Mio Ness (latitude 60 degs 29.74' N longitude 01 degs 13.60' W).
Second Part: — The Waters of Yell Sound including all the creeks, voes and inlets bounded in the North West by a line drawn from the North Western extremity of the Ness of Sound (latitude 60 degs 31.59' N longitude 01 degs 11.12' W) to the Northern extremity of Uynarey Isle (latitude 60 degs 30.92' N longitude 01 degs 11.87' W) and thence to the Northern extremity of Mio Ness, (latitude 60 degs 29.74' N longitude 01 degs 13.60' W) and in the East by a line drawn from the Northern extremity of the Point of Feorwick on Lunna Ness (latitude 60 degs 26.78' N longitude 01 deg 04.14' W) to the Northern extremity of Lunna Holm (latitude 60 degs 27.43' N longitude 01 deg 02.40' W) thence in a Northerly direction to the Southern extremity of Heoga Ness (latitude 60 degs 29.43' N longitude 01 deg 02.40' W)
.
2
For article 5 there shall be substituted the following: —
5
Pilotage shall be compulsory within the first part of the pilotage district.
.
John Moore
Secretary of State for Transport
11th May 1987