text:
Citation, commencement and application
1
1
These Regulations may be cited as the Occupational Pension Schemes (Winding up etc.) Regulations 2005.
2
These Regulations, apart from paragraph 4 of the Schedule, come into force on 6th April 2005 and that paragraph comes into force on 6th April 2006.
3
Regulations 3 to 13 do not apply in the case of any scheme which —
a
was regarded by virtue of regulation 2 of the Occupational Pension Schemes (Winding Up) Regulations 1996 (commencement of winding up) as having begun to be wound up before 6th April 2005 for the purposes of those Regulations; or
b
in accordance with section 124(3A) to (3E) of the 1995 Act began to wind up before that date.
Interpretation
2
1
In these Regulations––
“the 1995 Act” means the Pensions Act 1995;
“the 1999 Act ” means the Welfare Reform and Pensions Act 1999;
“the 2004 Act ” means the Pensions Act 2004;
“assessment period” has the meaning given by section 132 of the 2004 Act (assessment periods);
“the tax condition”, in relation to a scheme, means —
that the scheme has been approved by the Commissioners of the Board of Inland Revenue for the purposes of section 590 or 591 of the Income and Corporation Taxes Act 1988 (conditions for approval of retirement benefit schemes or discretionary approval) at any time before 6th April 2006; or
that the scheme is registered under section 153 of the Finance Act 2004 (registration of pension schemes).
2
In these Regulations “scheme” must be read in appropriate cases in accordance with the modifications of sections 73 to 74 of the 1995 Act made by regulation 13 (multi-employer sectionalised schemes, schemes with partial government guarantee and partly foreign schemes); and “employer” and “member” must be read accordingly.
3
Subject to paragraphs (1) and (2) and regulation 12 (commencement of winding up), expressions used in these Regulations have the same meaning as in Part 1 of the 1995 Act (see section 124 of that Act).
Winding up
Schemes to which section 73 of the 1995 Act does not apply
3
1
Section 73 of the 1995 Act does not apply to any scheme which is —
a
a public service pension scheme under the provisions of which there is no requirement for assets related to the intended rate or amount of benefit under the scheme to be set aside in advance (disregarding requirements relating to voluntary contributions);
b
a scheme which is made under section 7 of the Superannuation Act 1972 (superannuation of persons employed in local government etc.) and provides pensions to local government employees;
c
a scheme which is made under section 2 of the Parliamentary and Other Pensions Act 1987 (power to provide for pensions for Members of the House of Commons etc.);
d
a scheme in respect of which a relevant public authority, as defined in subsection (4) of section 307 of the 2004 Act (modification of that Act in relation to certain categories of schemes), has given a guarantee or made any other arrangements for the purposes of securing that the assets of the scheme are sufficient to meet its liabilities;
e
a scheme which does not meet the tax condition;
f
a scheme which —
i
has been categorised by the Commissioners of the Board of Inland Revenue for the purposes of its approval as a centralised scheme for non-associated employers;
ii
which is not contracted-out; and
iii
under the provisions of which the only benefits that may be provided on or after retirement (other than money purchase benefits derived from the payment of voluntary contributions by any person) are lump sum benefits which are not calculated by reference to a member’s salary;
g
a scheme —
i
the only benefits provided by which (other than money purchase benefits) are death benefits; and
ii
under the provisions of which no member has accrued rights (other than rights to money purchase benefits);
h
a scheme with such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (fund established to provide superannuation benefits in respect of persons' employment in a trade or undertaking wholly outside the United Kingdom);
i
a scheme with fewer than two members;
j
a scheme with fewer than 12 members where all the members are trustees of the scheme and either —
i
the rules of the scheme provide that all decisions are made only by the trustees who are members of the scheme by unanimous agreement; or
ii
the scheme has a trustee who is independent in relation to the scheme for the purposes of section 23 of the 1995 Act (power to appoint independent trustees) (see subsection (3) of that section) and is registered in the register maintained by the Authority in accordance with regulations made under subsection (4) of that section;
k
a scheme with fewer than 12 members where all the members are directors of a company which is the sole trustee of the scheme and either —
i
the rules of the scheme provide that all decisions are made only by the members of the scheme by unanimous agreement; or
ii
one of the directors of the company is independent in relation to the scheme for the purposes of section 23 of the 1995 Act and is registered in the register maintained by the Authority in accordance with regulations made under subsection (4) of that section;
l
the Chatsworth Settlement Estate Pension Scheme; or
m
the scheme established by the Salvation Army Act 1963 .
2
Before 6th April 2006 paragraph (1)(e) applies with the addition at the end of the words “and is not a relevant statutory scheme providing relevant benefits”; and for the purposes of that paragraph “relevant statutory scheme” and “relevant benefits” have the same meaning as in Chapter 1 of Part 14 of the Income and Corporation Taxes Act 1988 (see sections 611A and 612(1) of that Act).
Corresponding PPF liability: modifications of the pension compensation provisions etc.
4
1
For the purposes of section 73 of the 1995 Act, when determining the corresponding PPF liability in relation to any liability of a scheme to or in respect of a member for pensions or other benefits, the pension compensation provisions apply as if —
a
those provisions applied to all schemes to which section 73 of the 1995 Act applies and any reference in the pension compensation provisions to members, employers or any other expression the construction of which is dependent on the meaning of “scheme” were to be read accordingly (but subject to the following provisions of this regulation);
b
sections 140 to 142, 164 and 168(2)(a) and (c) to (f) of the 2004 Act were omitted;
c
Schedule 7 to that Act (pension compensation provisions) applied —
i
with the substitution for the references in paragraphs 5(4A), 15(5A) and 19(5A) to the Board of references to the trustees or managers of the scheme;
ii
with the substitution for the references in paragraphs 20(1)(a) and 32(1)(a) to the commencement of the assessment period of references to the commencement of the winding up period;
iii
with the substitution for the reference in paragraph 35(4) to the time immediately before the assessment period which begins on the assessment date of a reference to the time immediately before the winding up period begins;
iv
with the addition at the end of paragraph 35(5) of the words––
and in this sub-paragraph as it applies for the purposes of section 73(4)(b) of the Pensions Act 1995, “the employer” includes both any person included by virtue of regulation 4(1)(a) of the Occupational Pension Schemes (Winding up etc.) Regulations 2005 and any person who is the employer apart from by virtue of that regulation.
;
v
with the substitution for other references to the assessment date of references to the winding up date; and
vi
with the omissions specified in paragraph (2);
d
no determination might be made under paragraph 29 of Schedule 7 (Board’s powers to alter rates of revaluation and indexation) after the time as at which the corresponding PPF liability is determined for the purposes of section 73 of the 1995 Act;
e
no order might be made under paragraph 30 of that Schedule (Secretary of State’s powers to vary any percentage paid as compensation) after that time;
f
the Pension Protection Fund (Compensation) Regulations 2005 applied with the modifications specified in paragraph (3); and
g
(so far as they are included in the pension compensation provisions) the Pension Protection Fund (Hybrid Schemes) (Modification) Regulations 2005 applied with the substitution for the reference in regulation 3(2) of those Regulations to the assessment date of a reference to the winding up date.
2
The omissions are —
a
paragraphs 2, 20(4), 23A , 24, 25, 27 and 31A and all references to those paragraphs;
b
in paragraph 26 —
i
in sub-paragraphs (2)(b)(i), (6B)(a) and (9)(a) and (b), the words “or a connected occupational pension scheme”;
ii
in sub-paragraph (6B)(b) the words “or a relevant connected occupational pension scheme”; and
iii
the words following sub-paragraph (6B)(b).
3
The modifications are––
a
in regulation 4 (compensation for surviving dependants) —
i
in paragraph (2) omit the words following “otherwise)”; and
ii
for regulation 4(3) substitute––
3
In the case of a surviving dependant the circumstances are where the admissible rules of the scheme provide for the payment of pension or other benefits to that person.
;
b
for references in regulations 5, 6, 9, 10(1), 11(1), 12(1), 13, 14 and 15 to the assessment date, wherever they occur, substitute references to the winding up date; and
c
omit regulation 16 (modification of admissible rules).
4
In this regulation —
a
“corresponding PPF liability” has the meaning given in section 73(5) of the 1995 Act;
b
“the pension compensation provisions” has the same meaning as in Part 2 of the 2004 Act (see section 162 of that Act); and
c
“the winding up date” means the date on which the winding up period began or, if the crystallisation date for the scheme for the purposes of regulation 4 of the Occupational Pension Schemes (Winding Up) Regulations 1996 (calculation of amounts of liabilities) is an earlier date, that date.
5
In the case of any scheme in relation to which there is no assessment period during the winding up period, section 73(4)(b) applies as if the words from “to the extent” to “the corresponding PPF liability” were omitted.
Early leaver’s rights: deemed election for contribution refund
5
Where, on the commencement of the winding up period, a member becomes a person to whom Chapter 5 of Part 4 of the 1993 Act applies (early leavers: cash transfer sums and contribution refunds), that Chapter applies as if —
a
he had elected on the day on which that period begins for a contribution refund;
b
he had accordingly acquired a right to such a refund (and not a right to a cash transfer sum) under section 101AB of that Act; and
c
all steps required to be taken under that Chapter preliminary to that election had been taken.
Adjustments to discretionary awards
6
1
For the purposes of section 73A of the 1995 Act (operation of scheme during winding up period) and this regulation, “discretionary award”, in relation to an occupational pension scheme, means an award of a pension or other benefit under the scheme where either —
a
entitlement to the award arises as a result of the exercise of a discretion conferred by the scheme rules that may be exercised in circumstances specified in those rules; or
b
the amount awarded depends on the exercise of such a discretion.
2
Where section 73A of the 1995 Act applies, the circumstances in which trustees or managers of the scheme are required to adjust any such entitlement as is referred to in section 73A(7)(a) are where —
a
the entitlement to a pension or other benefit is —
i
the entitlement of a member; or
ii
the entitlement to a pension or other benefit in respect of a member other than a member who dies during the winding up period; and
b
it appears to the trustees or managers that as a result of —
i
the discretionary award in question;
ii
that award and any other awards under the scheme rules to which section 73A(7)(a) applies; or
iii
all the awards under the scheme rules to which that section applies and any entitlements in respect of the member to which section 73A(7)(b) applies (“survivor entitlements”),
the total amount of the liability for pensions and other benefits in respect of the member is greater than it was immediately before the commencement of the winding up period.
3
In those circumstances, the trustees or managers are required to adjust the entitlement —
a
to the discretionary award;
b
to that award and the other awards mentioned in paragraph (2)(b)(ii); or
c
to the awards and entitlements mentioned in paragraph (2)(b)(iii),
in such manner as they think fit so that the total amount of that liability does not exceed its amount immediately before the commencement of the winding up period.
4
If —
a
the commencement of the winding up of the scheme is backdated (whether in accordance with section 154 of the 2004 Act or otherwise); and
b
the requirement under paragraph (3) to adjust any entitlement arises as a result of that backdating,
the adjustment must be made with effect from the time the award takes effect.
5
Where a discretionary award takes effect during a period that is a winding up period or an assessment period in relation to a scheme, the trustees or managers of the scheme must give the person to whom the award is made notice in writing not later than one month after the date on which the award is made —
a
that the award may be adjusted by virtue of this regulation; or
b
where the award takes effect before the scheme has begun to be wound up, that it may be so adjusted if the scheme begins to be wound up and the commencement of the winding up is backdated.
6
Such a notice may be given by post and, if the person to whom it is given is not in employment to which the scheme relates, is to be treated as having been given if it is sent to him by post to his last address known to the trustees or managers.
Adjustments to survivors' benefits
7
1
Where section 73A of the 1995 Act applies, the circumstances in which trustees or managers of the scheme are required to adjust any such entitlement as is referred to in section 73A(7)(b) are where —
a
it appears to the trustees or managers that as a result of —
i
the entitlement in question having arisen; or
ii
that entitlement and any other entitlements under the scheme rules to which section 73A(7)(b) applies having arisen;
the amount of the total liability for pensions and other benefits in respect of the member is greater than it was immediately before the commencement of the winding up period, or
b
regulation 6(3) requires the trustees or managers to adjust the entitlement.
2
In the circumstances mentioned in paragraph (1)(a), the trustees or managers are required to adjust the entitlement or entitlements in such manner as they think fit so that the total amount of the liability for pensions and other benefits in respect of the member does not exceed its amount immediately before the commencement of the winding up period.
3
See regulation 6(3) for the manner in which the trustees or managers are required to adjust the entitlement or entitlements where that regulation applies.
4
If —
a
the commencement of the winding up of the scheme is backdated (whether in accordance with section 154 of the 2004 Act or otherwise); and
b
the requirement under paragraph (2) to adjust any entitlement arises as a result of that backdating,
the adjustment must be made with effect from the time the award takes effect.
5
Where any such entitlement of a person as is referred to in section 73A(7)(b) of the 1995 Act arises during a period that is a winding up period or an assessment period in relation to a scheme, the trustees or managers of the scheme must give the person notice in writing not later than one month after the date on which it arises —
a
that it may be adjusted by virtue of this regulation; or
b
where the entitlement arises before the scheme has begun to be wound up, that it may be so adjusted if the scheme begins to be wound up and the commencement of the winding up is backdated.
6
Such a notice may be given by post and is to be treated as having been given to the person if it is sent to him by post to his last address known to the trustees or managers.
Entitlement to death benefits treated as arising before commencement of winding up period
8
1
This regulation applies where —
a
an occupational pension scheme to which section 73 of the 1995 Act applies is being wound up;
b
a member of the scheme died before the winding up began;
c
during the winding up period a person (“the beneficiary”) becomes entitled under the scheme rules to one or more benefits within paragraph (2) in respect of the member; and
d
the beneficiary could have become so entitled before the winding up period began had the trustees or managers of the scheme taken any action earlier.
2
The benefits are —
a
a pension of a kind permitted by the pension death benefit rules set out in section 167 of the Finance Act 2004 (pension death benefit rules); and
b
a lump sum of a kind permitted by the lump sum death benefit rule set out in section 168 of that Act (lump sum death benefit rule).
3
For the purposes of section 73B(6)(a) (liabilities to which the winding up provisions do not apply) —
a
the beneficiary’s entitlement to payment of so much of the pension (if any) as is attributable to the period between the member’s death and the commencement of the winding up period; and
b
the beneficiary’s entitlement to payment of the lump sum,
are to be treated as having arisen immediately before the commencement of the winding up period.
4
In the case of a scheme which begins to be wound up before 6th April 2006, this regulation has effect as if the benefits referred to in paragraph (2) were —
a
a pension payable to the deceased member’s former spouse or dependant; and
b
a lump sum calculated by reference to the member’s remuneration.
Calculation of the value or amount of scheme assets and liabilities
9
For regulation 4 of the Occupational Pension Schemes (Winding Up) Regulations 1996 (calculation of amounts of liabilities) substitute —
Calculation of the value or amount of scheme assets and liabilities
4
1
The liabilities of a scheme to which section 73 applies and their amount or value must be determined, calculated and verified by the actuary of the scheme —
a
on the assumption that any questions relating to any person’s entitlement to a pension or other benefit are to be determined as at the crystallisation date;
b
on the assumption that liabilities in respect of pensions or other benefits will be discharged by the purchase of annuities of the kind described in section 74(3)(c) (discharge of liabilities: annuity purchase) and include the expenses involved in discharging them;
c
subject to sub-paragraph (b) and paragraph (4), on the general assumptions specified in regulations 7(2), (3) and (7) to (10) and 8(2) of the MFR Regulations (determination and valuation of liabilities and further provisions as to valuation: methodology, assumptions, etc.) so far as they relate to the calculation and verification of liabilities; and
d
otherwise in accordance with the guidance given in GN 19 , so far as that guidance applies for the purposes of these Regulations.
2
For the purpose of paragraph (1)(b) the actuary must estimate the cost of purchasing the annuities.
3
A calculation of the value or amount of the liabilities of a scheme for the purposes of section 73 must be accompanied by a statement that it is in accordance with the guidance mentioned in paragraph (1)(d).
4
For the purposes of this regulation, regulations 7 and 8 of the MFR Regulations are modified as follows —
a
references in regulations 7(3), (7) and (8) and 8(2) of the MFR Regulations to the relevant date are to be taken as references to the date as at which the calculation is made (being a date not earlier than the crystallisation date or the commencement of winding up, if later);
b
in regulation 7(3) the words “subject to paragraphs (4) and (5)” are omitted; and
c
paragraph (i) of regulation 8(2)(a) is omitted.
5
Paragraph (6) applies if, when the assets of the scheme are applied in accordance with section 73(3) towards satisfying any liability of the scheme mentioned in section 73(4), that liability, as calculated in accordance with the rules of the scheme (without any reduction by reason of its falling within a class of liability which is to be satisfied after another class), is in the opinion of the actuary fully satisfied by applying assets of a value less than the amount of that liability calculated in accordance with paragraph (1).
6
If this paragraph applies the amount to be taken as the amount of that liability for the purposes of section 73(3) is to be reduced accordingly.
7
Paragraph (8) applies if, when the assets of the scheme are so applied, the liabilities mentioned in section 73(3), as calculated in accordance with the rules of the scheme (without any reduction by reason of their falling within a class of liability which is to be satisfied after another class), cannot in the opinion of the actuary be fully satisfied by applying assets of a value equal to the amount of those liabilities calculated in accordance with paragraph (1).
8
If this paragraph applies the amount to be taken as the amount of those liabilities for the purposes of section 73(3) is to be increased accordingly.
9
If section 73 does not apply to any liability by virtue of —
a
section 73B(6)(d) (which provides that the winding up provisions do not apply to liabilities the discharge of which is validated under section 136 of the Pensions Act 2004); or
b
regulation 10(2) of the Occupational Pension Schemes (Winding up etc.) Regulations 2005 (which makes similar provision as respects liabilities discharged by virtue of regulations under section 135(4) of that Act),
the value of any corresponding assets is to be deducted from the value of the assets of the scheme for the purposes of section 73.
10
For the purposes of paragraph (9), “the value of any corresponding assets” means —
a
in a case where assets of the scheme at the crystallisation date are transferred from the scheme in consideration for the discharge, the value of those assets at that date; and
b
in a case where assets that are not assets of the scheme at that date are so transferred, the value of those assets at the date of the discharge.
11
Subject to paragraph (12), in this regulation “the crystallisation date” means––
a
in the case of a scheme where––
i
the trustees or managers determined (whether in pursuance of section 38 (power to defer winding up) or otherwise) that the scheme was not for the time being to be wound up, despite rules otherwise requiring it to be so;
ii
the time when the paragraph of section 73(4) into which the liability in respect of any person falls is determined is fixed under the provisions of the scheme; and
iii
that time falls on or after the date of the determination mentioned in paragraph (i) and before the date on which the scheme begins to be wound up,
the date when that time occurs; and
b
otherwise, the date on which the scheme begins to be wound up.
12
Where the trustees or managers of a scheme––
a
determined before 6th April 1997 that the scheme was not for the time being to be wound up, despite rules otherwise requiring it to be so; and
b
before that date determined a time (being a time before 6th April 1997) when the amounts or descriptions of liabilities of the scheme were to be determined for the purposes of any rule of the scheme requiring the assets of the scheme to be applied on winding up in satisfying the amounts of certain liabilities to or in respect of members before other such liabilities,
the date when that time occurs is the crystallisation date.
.
Discharge of liabilities during assessment period
10
1
This regulation applies in any case where any liability of a scheme in respect of a member has been discharged by virtue of regulations under section 135(4) of the 2004 Act (power to make regulations permitting discharge of scheme’s liabilities during an assessment period).
2
Sections 73 to 73B of the 1995 Act (except section 73B(4)(b)(iii)) apply as if references to liabilities did not include the discharged liability.
3
Section 74(2) and (4) of the 1995 Act applies as if the trustees or managers of the scheme had —
a
in accordance with arrangements prescribed under section 74(2) of that Act, provided for the discharge of the discharged liability in one or more of the ways mentioned in section 74(3) of that Act; and
b
applied any amount available to them in accordance with section 73 of that Act in one or more of those ways.
Requirements to be met where liabilities discharged on winding up
11
In regulation 8 of the Occupational Pension Schemes (Winding Up) Regulations 1996 (requirements to be satisfied by transferee schemes, annuities etc.) after paragraph (5) add —
6
For the purposes of section 74(3)(e) (liabilities treated as discharged where the trustees have provided for them to be discharged by the payment of a cash sum in circumstances where prescribed requirements are met), the circumstances which are prescribed are —
a
where the payment is a contribution refund under Chapter 5 of Part 4 of the 1993 Act; or
b
where the payment —
i
is made to a member who has a right under the scheme rules to the payment of a lump sum that is a trivial commutation lump sum or a winding up lump sum for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (see paragraphs 7 to 10 of that Schedule (registered pension schemes: authorised lump sums: trivial commutation lump sum and winding up lump sum)); and
ii
does not contravene any trivial commutation restriction that applies in the circumstances in question.
7
In this regulation “trivial commutation restriction” means a restriction imposed by —
a
regulation 19, 20 or 60 of the Occupational Pension Schemes (Contracting-out) Regulations 1996 (lump sum benefits and salary related contracted-out schemes, trivial commutation of benefits derived from section 9(2B) rights and trivial commutation of guaranteed minimum pensions);
b
regulation 2 of the Occupational Pension Scheme (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997 (commutation of a pension under an occupational pension scheme); or
c
regulation 3(2)(b) of the Pension Sharing (Pension Credit Benefit) Regulations 2000 (commutation of the whole of pension credit benefit).
8
Before 6th April 2006 this regulation applies with the modification in paragraph (9).
9
For paragraph (6)(b)(i) substitute —
i
extinguishes the whole or part of the person’s entitlement to benefits under the scheme;
ia
does not contravene Revenue restrictions; and
.
10
For the purposes of this regulation a payment does not contravene Revenue restrictions if —
a
in the case of a scheme that is an approved scheme for the purposes of Chapter 1 of Part 14 of the Income and Corporation Taxes Act 1988 (see section 612(1) of that Act), it is permitted under the scheme rules in accordance with its approval for those purposes; and
b
in the case of a scheme that is a relevant statutory scheme for those purposes (see section 611A of that Act), it is permitted under the regulations or rules governing the scheme as such a scheme.
.
Commencement of winding up
12
1
Regulation 12 of the Occupational Pension Schemes (Winding Up Notices and Reports etc.) Regulations 2002 (time when winding up taken to begin) does not apply in any case where in accordance with section 124(3A) to (3E) of the 1995 Act a scheme begins to wind up on or after 6th April 2005.
2
Accordingly, in such a case —
a
that section applies for the purpose of determining the time when that scheme winds up for the purposes of —
i
sections 73 to 74 of the 1995 Act;
ii
these Regulations; and
iii
the Occupational Pension Schemes (Winding Up) Regulations 1996; and
b
regulation 2 of those Regulations does not apply.
3
If immediately before 6th April 2005 a scheme was regarded as having begun to be wound up for any purpose by virtue of regulation 2 of the Occupational Pension Schemes (Winding Up) Regulations 1996, paragraphs (1) and (2) do not affect the time when it is to be taken as having begun to be wound up for that purpose.
Multi-employer sectionalised schemes, schemes with partial government guarantee and partly foreign schemes
13
In any case where, by virtue of regulation 12, 12A or 12B of the Occupational Pension Schemes (Winding Up) Regulations 1996 (winding up of sectionalised schemes, schemes with partial government guarantee and partly foreign schemes), sections 73 to 74 of the 1995 Act apply to a scheme as if different parts of the scheme were separate schemes, these Regulations (apart from this regulation) also so apply.
Consequential amendments
14
The Occupational Pension Schemes (Winding Up) Regulations 1996 have effect with the amendments in Part 1 of the Schedule and the Regulations specified in Part 2 of the Schedule have effect with the amendments in that Part.
Transfer values
Amendments of the Occupational Pension Schemes (Transfer Values) Regulations 1996
15
1
The Occupational Pension Schemes (Transfer Values) Regulations 1996 are amended as follows.
2
In regulation 7(3)(b)(iv) (manner of calculation and verification of cash equivalents) for the words from “the liabilities” to “winding-up)” substitute “the liabilities for the benefits in respect of which the cash equivalents are being calculated”.
3
In regulation 8 (further provisions as to calculation of cash equivalents and increases and reductions of cash equivalents (other than guaranteed cash equivalents)) for paragraphs (4) and (4A) substitute —
4
In the case of a scheme to which section 56 of the 1995 Act (minimum funding requirement) applies, the cash equivalent in respect of a member may be reduced by the trustees of the scheme if the GN11 insufficiency conditions are met.
4A
The GN11 insufficiency conditions are that the actuary’s last relevant GN11 report (see paragraph (4J)) shows that at the effective date of the report —
a
the scheme had assets that were insufficient to pay the full amount of the cash equivalent in respect of all the members, and
b
the assets were insufficient to pay in full any category of liabilities that is a category of liabilities for benefits in respect of which the member’s cash equivalent is being calculated.
4B
If the GN11 insufficiency conditions are met then, subject to paragraph (4D), the trustees may reduce any part of the member’s cash equivalent that is payable in respect of such a category of liabilities as are mentioned in paragraph (4A)(b) by a percentage not exceeding the GN11 deficiency percentage.
4C
The GN11 deficiency percentage for any such part of a member’s cash equivalent is the percentage by which the actuary’s last relevant GN11 report shows that the assets were insufficient to pay that category of liabilities.
4D
The total reduction made in a member’s cash equivalent under paragraph (4) must not reduce the member’s cash equivalent below the MFR basis minimum for the member.
4E
For the purposes of this regulation, the MFR basis minimum for the member is the minimum amount required in accordance with regulation 7(3)(b)(iv) to pay in full the liabilities for the benefits in respect of which the member’s cash equivalent is being calculated, but this is subject to paragraph (4F).
4F
If the GN11 insufficiency conditions and the MFR insufficiency conditions are both met, the MFR basis minimum for the member for the purposes of paragraph (4D) may be reduced by the trustees of the scheme in accordance with paragraph (4H).
4G
The MFR insufficiency conditions are that the last relevant MFR valuation statement (see paragraph (4K)) shows that at the effective date of the valuation —
a
the scheme had assets that were insufficient to pay in full the liabilities of the scheme in respect of pensions and other benefits towards which the assets would be required by section 73 of the 1995 Act to be applied in the order determined under that section, and
b
the assets were insufficient to pay in full any category of liabilities to which that order applies that are liabilities for benefits in respect of which the member’s cash equivalent is being calculated.
4H
The reduction that may be made under paragraph (4F) is that any part of the MFR basis minimum for the member that relates to that category of liabilities may be reduced by a percentage not exceeding the MFR deficiency percentage.
4I
The MFR deficiency percentage for any such part of the MFR basis minimum for the member is the percentage by which the last relevant MFR valuation statement shows that the assets were insufficient to pay that category of liabilities.
4J
The references in this regulation to the actuary’s last relevant GN11 report are to his last report before the guarantee date in accordance with “Retirement Benefit Schemes – Transfer Values (GN11)” published by the Faculty of Actuaries and the Institute of Actuaries and current at the guarantee date .
4K
The references in this regulation to the last relevant MFR valuation statement are to the statement made by the actuary in accordance with Schedule 1 to the Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations 1996 (minimum funding valuation statements) and contained in the last actuarial valuation under section 57 of the 1995 Act (valuation and certification of assets and liabilities) before the guarantee date.
4L
If the last relevant MFR valuation statement refers to an order for applying assets determined under section 73 that is an order modified by regulations made under that section, then the reduction under paragraph (4F) is to be made by reference to the order as so modified.
.
4
In regulation 8(5) for “paragraph (4)” and “the reference” substitute “paragraphs (4), (4A) and (4G)” and “the references” respectively.
5
In regulation 8(12) for “section 73 of the 1995 Act and regulations made under that section” substitute “the winding up provisions (as defined in section 73B(10)(a) of the 1995 Act) and regulations made under those provisions”.
6
In regulation 8(13) for “under section 73 of the 1995 Act, section 73 of that Act applies” substitute “under section 73B(4)(b)(i) of the 1995 Act by virtue of section 73B(5) of that Act, the winding up provisions (as so defined) apply”.
7
In regulation 9(3) (increases and reductions of guaranteed cash equivalents) for “section 73 of the 1995 Act and regulations made under that section” substitute “the winding up provisions (as defined in section 73B(10)(a) of the 1995 Act) and regulations made under those provisions”.
8
In regulation 9(4) for “under section 73 of the 1995 Act, section 73 of that Act applies” substitute “under section 73B(4)(b)(i) of the 1995 Act by virtue of section 73B(5) of that Act, the winding up provisions (as so defined) apply”.
9
Paragraphs (2) to (4) only apply to the calculation of cash equivalents where the guarantee date is on or after 6th April 2005 and the scheme has not begun to be wound up before that date.
10
In paragraph (9) “the guarantee date” has the meaning given by subsection (2) of section 93A of the 1993 Act (salary-related schemes: right to statement of entitlement).
11
Paragraphs (5) to (8) only apply where the scheme begins to be wound up on or after 6th April 2005.
Pension sharing
Amendments of the Pension Sharing (Valuation) Regulations 2000
16
1
The Pension Sharing (Valuation) Regulations 2000 are amended as follows.
2
In regulation 4(3)(b)(iii) (occupational pension schemes: manner of calculation and verification of cash equivalents) for the words from “the liabilities” to “up)” substitute “liabilities for the benefits in respect of which the cash equivalent is being calculated”.
3
In regulation 5 (occupational pension schemes: further provisions as to calculation of cash equivalents and increases and reductions of cash equivalents) for paragraphs (3) and (3A) substitute —
3
In the case of a scheme to which section 56 of the 1995 Act applies, the cash equivalent may be reduced by the trustees or managers if the GN11 insufficiency conditions are met.
3A
The GN11 insufficiency conditions are that the actuary’s last relevant GN11 report (see paragraph (3J)) shows that at the effective date of the report —
a
the scheme had assets that were insufficient to pay the full amount of the cash equivalent in respect of all the members, and
b
the assets were insufficient to pay in full any category of liabilities that is a category of liabilities for the benefits in respect of which the cash equivalent is being calculated.
3B
If the GN11 insufficiency conditions are met then, subject to paragraph (3D), the trustees or managers may reduce any part of the cash equivalent that relates to such a category of liabilities as are mentioned in paragraph (3A)(b) by a percentage not exceeding the GN11 deficiency percentage.
3C
The GN11 deficiency percentage for any such part of the cash equivalent is the percentage by which the actuary’s last relevant GN11 report shows that the assets were insufficient to pay that category of liabilities.
3D
The total reduction made in the cash equivalent under paragraph (3) must not reduce the cash equivalent below the MFR basis minimum for the transferor.
3E
For the purposes of this regulation, the MFR basis minimum for the transferor is the minimum amount required in accordance with regulation 4(3)(b)(iii) to pay in full the liabilities for the benefits in respect of which the cash equivalent is being calculated, but this is subject to paragraph (3F).
3F
If the GN11 insufficiency conditions and the MFR insufficiency conditions are both met, the MFR basis minimum for the transferor for the purposes of paragraph (3D) may be reduced by the trustees or managers in accordance with paragraph (3H).
3G
The MFR insufficiency conditions are that the last relevant MFR valuation statement (see paragraph (3K)) shows that at the effective date of the valuation —
a
the scheme had assets that were insufficient to pay in full the liabilities of the scheme in respect of pensions and other benefits towards which the assets would be required by section 73 of the 1995 Act to be applied in the order determined under that section, and
b
the assets were insufficient to pay in full any category of liabilities to which that order applies that are liabilities for benefits in respect of which the cash equivalent is being calculated.
3H
The reduction that may be made under paragraph (3F) is that any part of the MFR basis minimum for the transferor that relates to that category of liabilities may be reduced by a percentage not exceeding the MFR deficiency percentage.
3I
The MFR deficiency percentage for any such part of the MFR basis minimum for the transferor is the percentage by which the last relevant MFR valuation statement shows that the assets were insufficient to pay that category of liabilities.
3J
The references in this regulation to the actuary’s last relevant GN11 report are to his last report before the valuation day in accordance with “Retirement Benefit Schemes – Transfer Values (GN11)” published by the Faculty of Actuaries and the Institute of Actuaries and current at the valuation day.
3K
The references in this regulation to the last relevant MFR valuation statement are to the statement made by the actuary in accordance with Schedule 1 to the Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations 1996 and contained in the last actuarial valuation under section 57 of the 1995 Act before the valuation day.
3L
If the last relevant MFR valuation statement refers to an order for applying assets determined under section 73 of the 1995 Act that is an order modified by regulations made under that section, then the reduction under paragraph (3F) is to be made by reference to the order as so modified.
.
4
In regulation 5(4) for “paragraph (3)”, “the reference” and “a reference” substitute “paragraphs (3), (3A) and (3G)”, “the references” and “references” respectively.
5
In regulation 5(5) for “paragraph (3)” substitute “paragraphs (3) and (3F)”.
6
In regulation 5(6) for the words from “sections 73” onwards substitute “the winding up provisions (as defined in section 73B(10)(a) of the 1995 Act) and regulations made under those provisions”.
7
In regulation 5(7) for the words from “the Occupational” to “applies” substitute “regulations made under section 73B(4)(b)(i) of the 1995 Act by virtue of section 73B(5) of that Act, the winding up provisions (as so defined) apply”.
8
Paragraphs (2) to (5) only apply if the relevant proceedings commenced on or after 6th April 2005 and the scheme has not begun to be wound up before that date.
9
In paragraph (8) “the relevant proceedings” means the proceedings for the dissolution or annulment of marriage in connection with which the relevant order or provision was made; and in this paragraph “the relevant order or provision” means the order or provision mentioned in section 28(1) of the 1999 Act (activation of pension sharing) for the purposes of which the valuation is made.
10
Paragraphs (6) and (7) only apply where the scheme begins to be wound up on or after 6th April 2005.
Amendments of the Pension Sharing (Implementation and Discharge of Liability) Regulations 2000
17
1
The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000 are amended as follows.
2
In regulation 16 (adjustments to the amount of the pension credit: occupational pension schemes which are underfunded on the valuation day) for paragraphs (2) and (2A) substitute —
2
In the case of a scheme to which section 56 of the 1995 Act applies, the lesser amount referred to in paragraph 8(1) of Schedule 5 to the 1999 Act (adjustments to amount of pension credit) may be determined for the purposes of that paragraph by reducing the pension credit if the GN11 insufficiency conditions are met.
2A
The GN11 insufficiency conditions are that the actuary’s last relevant GN11 report (see paragraph (2J)) shows that at the effective date of the report —
a
the scheme had assets that were insufficient to pay the full amount of the cash equivalent in respect of all the members, and
b
the assets were insufficient to pay in full any category of liabilities for benefits to which the pension credit relates.
2B
If the GN11 insufficiency conditions are met then, subject to paragraph (2D), the trustees or managers may reduce any part of the pension credit that relates to benefits the liabilities for which fall within such a category as is mentioned in paragraph (2A)(b) by a percentage not exceeding the GN11 deficiency percentage.
2C
The GN11 deficiency percentage for any such part of the pension credit is the percentage by which the actuary’s last relevant GN11 report shows that the assets were insufficient to pay the category of liabilities into which the liabilities for those benefits falls.
2D
The total reduction made in a pension credit under paragraph (2) must not reduce the cash equivalent in respect of the pension credit below the MFR basis minimum for the person entitled to the credit.
2E
For the purposes of this regulation, the MFR basis minimum for such a person is the minimum amount required in accordance with regulation 4(3)(b)(iii) of the Pension Sharing (Valuation) Regulations 2000 to pay in full the liabilities for the benefits in respect of which the cash equivalent is being calculated, but this is subject to paragraph (2F).
2F
If the GN11 insufficiency conditions and the MFR insufficiency conditions are both met, the MFR basis minimum for the person for the purposes of paragraph (2D) may be reduced in accordance with paragraph (2H).
2G
The MFR insufficiency conditions are that the last relevant MFR valuation statement (see paragraph (2K)) shows that at the effective date of the valuation —
a
the scheme had assets that were insufficient to pay in full the liabilities of the scheme in respect of pensions and other benefits towards which the assets would be required by section 73 of the 1995 Act to be applied in the order determined under that section, and
b
the assets were insufficient to pay in full any category of liabilities to which that order applies that are liabilities for benefits to which the pension credit relates.
2H
The reduction that may be made under paragraph (2F) is that any part of the MFR basis minimum for the person that relates to that category of liabilities may be reduced by a percentage not exceeding the MFR deficiency percentage.
2I
The MFR deficiency percentage for any such part of the MFR basis minimum for the person is the percentage by which the last relevant MFR valuation statement shows that the assets were insufficient to pay that category of liabilities.
2J
The references in this regulation to the actuary’s last relevant GN11 report are to his last report before the valuation day in accordance with “Retirement Benefit Schemes – Transfer Values (GN11)” published by the Faculty of Actuaries and the Institute of Actuaries and current at the valuation day.
2K
The references in this regulation to the last relevant MFR valuation statement are to the statement made by the actuary in accordance with Schedule 1 to the Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations 1996 and contained in the last actuarial valuation under section 57 of the 1995 Act before the valuation day.
2L
If the last relevant MFR valuation statement refers to an order for applying assets determined under section 73 of the 1995 Act that is an order modified by regulations made under that section, then the reduction under paragraph (2F) is to be made by reference to the order as so modified.
.
3
In regulation 16(3) for “paragraph (2)”, “the reference” and “a reference” substitute “paragraphs (2), (2A) and (2G)”, “the references” and “references” respectively.
4
This regulation only applies if the relevant proceedings commenced on or after 6th April 2005 and the scheme has not begun to be wound up before that date.
5
In paragraph (4) “the relevant proceedings” means the proceedings for the dissolution or annulment of marriage in connection with which the order or provision mentioned in section 28(1) of the 1999 Act that resulted in entitlement to the pension credit in question was made.
Amendments of the Pension Sharing (Pension Credit Benefit) Regulations 2000
18
1
The Pension Sharing (Pension Credit Benefit) Regulations 2000 are amended as follows.
2
In regulation 15(4) (further conditions on which liability for pension credit benefit may be discharged) for sub-paragraph (b) substitute —
b
the winding up provisions (as defined in section 73B(10)(a) of the 1995 Act) and regulations made under those provisions do not apply;
.
3
In regulation 24(3)(b)(iv) (manner of calculation and verification of cash equivalents) for the words from “the liabilities” to “that Act” substitute “liabilities for the benefits in respect of which the cash equivalent is being calculated”.
4
In regulation 27 (increases and reductions of cash equivalents before a statement of entitlement has been sent to the eligible member) for paragraphs (4) and (4A) substitute —
4
In the case of a scheme to which section 56 of the 1995 Act applies, the cash equivalent in respect of an eligible member may be reduced by the trustees or managers of the scheme if the GN11 insufficiency conditions are met.
4A
The GN11 insufficiency conditions are that the actuary’s last relevant GN11 report (see paragraph (4J)) shows that at the effective date of the report —
a
the scheme had assets that were insufficient to pay the full amount of the cash equivalent in respect of all the members, and
b
the assets were insufficient to pay in full any category of liabilities that is a category of liabilities for benefits in respect of which the eligible member’s cash equivalent is being calculated.
4B
If the GN11 insufficiency conditions are met then, subject to paragraph (4D), the trustees or managers may reduce any part of the eligible member’s cash equivalent that is payable in respect of such a category of liabilities as are mentioned in paragraph (4A)(b) by a percentage not exceeding the GN11 deficiency percentage.
4C
The GN11 deficiency percentage for any such part of an eligible member’s cash equivalent is the percentage by which the actuary’s last relevant GN11 report shows that the assets were insufficient to pay that category of liabilities.
4D
The total reduction made in an eligible member’s cash equivalent under paragraph (4) must not reduce the member’s cash equivalent below the MFR basis minimum for the member.
4E
For the purposes of this regulation, the MFR basis minimum for the eligible member is the minimum amount required in accordance with regulation 24(3)(b)(iv) to pay in full the liabilities for the benefits in respect of which the member’s cash equivalent is being calculated, but this is subject to paragraph (4F).
4F
If the GN11 insufficiency conditions and the MFR insufficiency conditions are both met, the MFR basis minimum for the eligible member for the purposes of paragraph (4D) may be reduced by the trustees or managers in accordance with paragraph (4H).
4G
The MFR insufficiency conditions are that the last relevant MFR valuation statement (see paragraph (4K)) shows that at the effective date of the valuation —
a
the scheme had assets that were insufficient to pay in full the liabilities of the scheme in respect of pensions and other benefits towards which the assets would be required by section 73 of the 1995 Act to be applied in the order determined under that section, and
b
the assets were insufficient to pay in full any category of liabilities to which that order applies that are liabilities for benefits in respect of which the eligible member’s cash equivalent is being calculated.
4H
The reduction that may be made under paragraph (4F) is that any part of the MFR basis minimum for the eligible member that relates to that category of liabilities may be reduced by a percentage not exceeding the MFR deficiency percentage.
4I
The MFR deficiency percentage for any such part of the MFR basis minimum for the eligible member is the percentage by which the last relevant MFR valuation statement shows that the assets were insufficient to pay that category of liabilities.
4J
The references in this regulation to the actuary’s last relevant GN11 report are to his last report before the reference date in accordance with “Retirement Benefit Schemes – Transfer Values (GN11)” published by the Faculty of Actuaries and the Institute of Actuaries and current at the reference date.
4K
The references in this regulation to the last relevant MFR valuation statement are to the statement made by the actuary in accordance with Schedule 1 to the Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations 1996 and contained in the last actuarial valuation under section 57 of the 1995 Act before the reference date.
4L
If the last relevant MFR valuation statement refers to an order for applying assets determined under section 73 of the 1995 Act that is an order modified by regulations made under that section, then the reduction under paragraph (4F) is to be made by reference to the order as so modified.
4M
In paragraphs (4J) and (4K) “the reference date” means the date by reference to which the cash equivalent is determined.
.
5
In regulation 27(5) for “paragraph (4)”, “the reference” and “a reference” substitute “paragraphs (4), (4A) and (4G)”, “the references” and “references” respectively.
6
In regulation 27(9) for “section 73 of the 1995 Act and the Occupational Pension Schemes (Winding Up) Regulations 1996” substitute “the winding up provisions and regulations made under those provisions”.
7
In regulation 27(10) for “under section 73 of the 1995 Act, section 73 of that Act applies” substitute “under section 73B(4)(b)(i) of the 1995 Act by virtue of section 73B(5) of that Act, the winding up provisions apply”.
8
In regulation 27(13) at the end insert —
; and
“the winding up provisions” means sections 73 to 74 of the 1995 Act.
.
9
In regulation 28(3) (increases and reductions of cash equivalents once the statement of entitlement has been sent to the eligible member) for “sections 73 and 74 of the 1995 Act and the Occupational Pension Schemes (Winding Up) Regulations 1996” substitute “the winding up provisions (as defined in regulation 27(13)) and regulations made under those provisions”.
10
In regulation 28(4) for “the Occupational Pension Schemes (Winding Up) Regulations 1996, section 73 of the 1995 Act applies” substitute “regulations made under section 73B(4)(b)(i) of the 1995 Act by virtue of section 73B(5) of that Act, the winding up provisions (as so defined) apply”.
11
This regulation only applies if the relevant proceedings commenced on or after 6th April 2005 and the scheme has not begun to be wound up before that date.
12
In paragraph (11) “the relevant proceedings” means the proceedings for the dissolution or annulment of marriage in connection with which the order or provision mentioned in section 28(1) of the 1999 Act that resulted in entitlement to the pension credit in question was made.
Signed by authority of the Secretary of State for Work and Pensions.
Malcolm Wicks
Minister of State,
Department for Work and Pensions
22nd March 2005


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
These Regulations may be cited as the Income Tax (Pay as You Earn) (Amendment) Regulations 2005 and shall come into force on 6th April 2006.
Amendment of the Income Tax (Pay as You Earn) Regulations 2003
2
The Income Tax (Pay as You Earn) Regulations 2003 shall be amended as follows.
3
1
Amend regulation 46 (Form P46 where employer does not receive Form P45 and code not known) as follows.
2
After paragraph (1) insert —
1A
The employee must provide the following information in Form P46.
1B
The information is —
a
the employee’s national insurance number (if known),
b
the employee’s full name,
c
the employee’s sex,
d
the employee’s date of birth, and
e
the employee’s full address including postcode.
.
3
In paragraph (2) —
a
in the words before Statement A —
i
omit “(if any)”; and
ii
for “apply” substitute “applies”;
b
for Statements A, B and C substitute —
Statement A: that the employment referred to in paragraph (1)(a) is the employee’s first employment since the preceding 6 th April, and the employee has not since that date received —
jobseeker’s allowance or incapacity benefit which is subject to income tax, or
a retirement pension or an occupational pension;
Statement B: that the employee is not receiving a retirement pension or an occupational pension and since the preceding 6 th April —
has had another employment, but is not now in receipt of employment income from it, or
has received jobseeker’s allowance or incapacity benefit which is subject to income tax, but payment of that allowance or benefit has ceased;
Statement C: that the employee either has another employment (which is continuing) or is in receipt of a retirement pension or an occupational pension.
; and
c
omit the words after Statement C.
4
After paragraph (2) insert —
2A
A Form P46 must be —
a
signed by the employee; or
b
delivered by the employer by an approved method of electronic communications after he has complied with paragraph (2B).
2B
To the extent that the information contained in it relates to the employee, the employer must verify the content of a Form P46 before it is delivered.
2C
If, despite the requirements of paragraphs (2) to (2B), a Form P46 is sent or delivered to an officer of Revenue and Customs without the requirements of those paragraphs being satisfied, the employer must deduct tax at the basic rate from the employee’s earnings.
.
5
For paragraph (3) substitute —
3
The employer must provide the following information in the Form P46 —
a
the date on which the employment started;
b
the employee’s works payroll number and the department or branch (if any) in which the employee is employed;
c
the title of the job;
d
the employer’s PAYE reference;
e
the employer’s name;
f
the employer’s full address, including the postcode; and
g
the tax code used in relation to the employee’s earnings.
.
Amendment of regulation 47
4
1
Amend regulation 47 as follows.
2
For the heading substitute —
Procedure in Form P46 Cases: Statement A applies
.
3
For paragraph (1) substitute —
1
This regulation applies in the case of an employee who indicates that Statement A applies.
.
Amendment of regulation 48
5
1
Amend regulation 48 as follows.
2
For the heading substitute —
Procedure in Form P46 Cases: Statement B applies
.
3
In paragraph (1) omit “only”.
Amendment of regulation 49
6
1
Amend regulation 49 (Form P 46 cases: other new employees) as follows.
2
For the heading substitute —
Procedure in Form P46 Cases: Statement C applies or Form P46 not signed when required
.
Amendment of regulation 57
7
1
Amend regulation 57 (information to be provided in form P46: non UK resident pension payee) as follows.
2
For paragraph (3) substitute —
3
The information is —
a
the pensioner’s national insurance number (if known),
b
the pensioner’s full name,
c
the pensioner’s sex,
d
the pensioner’s date of birth,
e
the pensioner’s full address including postcode,
f
date upon which payment of the pension started,
g
the pensioner’s works payroll number and the department or branch (if any),
h
the fact that the recipient is a pensioner,
i
the pension payer’s PAYE reference,
j
the pension payer’s name,
k
the pension payer’s full address, including the postcode.
.
Amendment of regulation 58
8
1
Amend regulation 58 (information to be provided in form P46: UK resident pension payee for whom code not known) as follows.
2
For paragraph (4) substitute —
4
The information is —
a
the pensioner’s national insurance number (if known),
b
the pensioner’s full name,
c
the pensioner’s sex,
d
the pensioner’s date of birth,
e
the pensioner’s full address including postcode,
f
date upon which payment of the pension started,
g
the pensioner’s works payroll number and the department or branch (if any),
h
the fact that the recipient is a pensioner,
i
the pension payer’s PAYE reference,
j
the pension payer’s name,
k
the pension payer’s full address, including the postcode, and
l
the tax code used in relation to the pension.
.
Amendment of regulation 74
9
1
Amend regulation 74 (annual return of payments not liable to deduction of tax (Form P38A)) as follows.
2
In paragraph (4)(b) for “(or both) apply” substitute “applies”.
David Varney
Helen Ghosh
Two of the Commissioners for Her Majesty’s Revenue and Customs
26th September 2005


text:
Citation and Interpretation
1
1
This Order may be cited as the Armed Forces (Pensions and Compensation) Act 2004 (Commencement No.2) Order 2005.
2
In this Order, “ the Act ” means the Armed Forces (Pensions and Compensation) Act 2004.
Commencement
2
1
The provisions of the Act specified in column 1 of Schedule 1 shall come into force on 22nd February 2005 but, where a particular purpose is specified in relation to any such provision in column 2 of that Schedule, the provision concerned shall come into force on that date only for that purpose.
2
The provisions of the Act specified in column 1 of Schedule 2 shall come into force on 6th April 2005 but, where a particular purpose is specified in relation to any such provision in column 2 of that Schedule, the provision concerned shall come into force on that date only for that purpose.
Signed on behalf of the Secretary of State for Defence
Ivor Caplin
Parliamentary Under Secretary of State Ministry of Defence
21st February 2005


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Criminal Justice Act 2003 (Sentencing) (Transitory Provisions) Order 2005 and shall come into force on 4 th April 2005.
2
In this Order “the 2003 Act ” means the Criminal Justice Act 2003.
Modifications for suspended sentence and community sentence
2
1
In relation to any time before the commencement of the repeal of section 78 of the Powers Criminal Courts (Sentencing) Act 2000 (general limit on magistrates' courts' powers) by the 2003 Act, the provisions of Part 12 of that Act shall have effect subject to the modifications set out in paragraphs (2) to (4).
2
In section 189 (suspended sentences of imprisonment) —
a
in subsection (1) for the words from “at least 28 weeks” to the words “section 181” substitute the words “at least 14 days but not more than twelve months, or in the case of a magistrates' court, at least 14 days but not more than six months”;
b
in subsection (2) for the words “65 weeks” substitute the words “twelve months, or in the case of a magistrates' court, six months”.
3
In Schedule 8 (breach, revocation or amendment of community order), in paragraphs 9(1)(c), 10(1)(c) and 12(b) for the words “51 weeks” substitute the words “6 months”.
4
In Schedule 12 (breach or amendment of suspended sentence order, and effect of further conviction) —
a
in paragraph 8(2) —
i
in sub-paragraph (a) omit the words “and custodial period”; and
ii
in sub-paragraph (b) for the words for the words from “with either or both of” onwards substitute the words “subject to the substitution for the original term of a lesser term”;
b
in paragraph 9(1) —
i
omit the words “and custodial period”; and
ii
omit sub-paragraph (a).
Modifications for sentencing of offenders aged 18 but under 21
3
1
In relation to any time before the coming into force of section 61 of the Criminal Justice and Court Services Act 2000 (abolition of sentences of detention in a young offender institution, custody for life etc. ), the provisions of Part 12 of the 2003 Act shall have effect subject to the modifications set out in paragraphs (2) to (17).
2
In section 189 (suspended sentences of imprisonment) —
a
in subsection (1) —
i
after the words “sentence of imprisonment” where they first appear insert the words “or, in the case of a person aged at least 18 but under 21, detention in a young offender institution”; and
ii
after those words the second time they appear insert the words “or detention in a young offender institution”;
b
in subsection (6), after the words “sentence of imprisonment” insert the words “or in the case of a person aged at least 18 but under 21, a sentence of detention in a young offender institution”.
3
In section 224(2) (meaning of “specified offence” etc.) —
a
in paragraph (b)(i), after the words “imprisonment for life” insert the words “or, in the case of a person aged at least 18 but under 21, custody for life”;
b
in paragraph (b)(ii), after the word “imprisonment” insert the words “or, in the case of a person aged at least 18 but under 21, detention in a young offender institution,”.
4
In section 225 (life sentence of imprisonment for public protection for serious offences) —
a
in subsection (2), at the end, insert the words “or in the case of a person aged at least 18 but under 21, a sentence of custody for life”;
b
in subsection (3), at the end, insert the words “or in the case of a person aged at least 18 but under 21, a sentence of detention in a young offender institution for public protection”;
c
in subsection (4) —
i
after the words “imprisonment for public protection” insert the words “or a sentence of detention in a young offender institution for public protection”; and
ii
for the words “imprisonment for an indeterminate period” substitute the words “imprisonment or detention for an indeterminate period”.
5
In section 227 (extended sentence for certain violent or sexual offences: persons 18 or over) —
a
in subsection (2) —
i
after the words “extended sentence of imprisonment” insert the words “or, in the case of a person aged at least 18 but under 21, an extended sentence of detention in a young offender institution,”; and
ii
after the words “a sentence of imprisonment” insert the words “or detention in a young offender institution”;
b
in subsection (3) after the words “a term of imprisonment” insert the words “or detention in a young offender institution”;
c
in subsection (5) after the words “sentence of imprisonment” insert the words “or detention in a young offender institution”.
6
In section 236 (conversion of sentences of detention into sentences of imprisonment), in section 99(5) of the Powers of Criminal Courts (Sentencing) Act 2000 (“the Sentencing Act”) (as substituted by section 236) —
a
in paragraph (a) for the words “section 90 or 91”, substitute “section 90, 91 or 96”;
b
in paragraph (b) after the words “section 226” insert the words “or, in the case of a person aged at least 18 but under 21, a sentence of custody for life or detention in a young offender institution under section 225”;
c
in paragraph (c) after the words “section 228” insert the words “or, in the case of a person aged at least 18 but under 21, an extended sentence of detention in a young offender institution under section 227”.
7
In section 237 (meaning of “fixed-term prisoner”) in subsection (1)(b) at the end insert the words “or a determinate sentence of detention in a young offender institution under section 96 of the Sentencing Act or section 227 of this Act”.
8
In section 238 (power of court to recommend licence conditions for certain prisoners) in subsection (1) after the words “a term of imprisonment” insert the words “or detention in a young offender institution”.
9
In section 240 (crediting periods of remand in custody: terms of imprisonment and detention), in subsection (10), after the words “of this Act” insert the words “or a sentence of detention in a young offender institution under section 96 of the Sentencing Act or section 227 of this Act”.
10
In section 244(3) (duty to release prisoners), in paragraph (a) after the words “section 91” insert the words “or 96”.
11
In section 250(4) (licence conditions), after the words “sentence of imprisonment” insert the words “or detention in a young offender institution”.
12
In section 258(3) (early release of fine defaulters and contemnors), after the words “sentences of imprisonment” insert the words or detention in a young offender institution”.
13
In section 263(4) (concurrent terms) at the end insert the words “or a sentence of detention in a young offender institution under section 96 of the Sentencing Act or section 227 of this Act”.
14
In section 264(7) (consecutive terms) after the words “of this Act” insert the words “or a sentence of detention in a young offender institution under section 96 of the Sentencing Act or section 227 of this Act”.
15
In section 265(2) (restriction on consecutive sentences for released prisoners) after the words “of this Act” insert the words “or a sentence of detention in a young offender institution under section 96 of the Sentencing Act or under section 227 of this Act”.
16
In Schedule 8 (breach, revocation or amendment of community order) —
a
in paragraph 9(1)(c) after the words “sentence of imprisonment” insert the words “or, in the case of a person aged at least 18 but under 21, detention in a young offender institution,”;
b
in paragraph 10(1)(c) after the words “sentence of imprisonment” insert the words “or, in the case of a person aged at least 18 but under 21, detention in a young offender institution,”.
17
In Schedule 18 (release of prisoners serving sentences of imprisonment or detention for public protection) —
a
in paragraph 2, in section 31A(5) of the Crime (Sentences) Act 1997 (as inserted by that paragraph), in the definition of “preventive sentence”, after the words “a sentence of imprisonment” insert the words “or detention in a young offender institution”;
b
in paragraph 3, in section 34(2)(d) of the Crime (Sentences) Act 1997 (as inserted by that paragraph), after the words “a sentence of imprisonment” insert the words “or detention in a young offender institution”;
c
in paragraph 4, in section 82A(4A) of the Sentencing Act (as inserted by that paragraph), after the words “a sentence of imprisonment” insert the words “or detention in a young offender institution”.
Scotland of Asthal, Q.C.
Minister of State
Home Office
10th March 2005


text:
Citation, commencement and duration
1
These Regulations may be cited as the Register of Judgments, Orders and Fines Regulations 2005.
2
These Regulations shall come into force —
a
for the purposes of this regulation and regulations 1 and 4, on the day after the day on which these Regulations are made; and
b
for all other purposes, on 6th April 2006.
Interpretation
3
In these Regulations —
“the 1998 Rules ” means the Civil Procedure Rules 1998 ;
“ the Act ” means the Courts Act 2003;
“Administrative Court” has the same meaning as in Part 54 of the 1998 Rules;
“amendment notice” means the notice given to the Registrar in accordance with regulation 21;
“applicable charge” means the charge fixed by the Lord Chancellor in accordance with section 98(4) of the Act, or in accordance with section 98(4) as applied by section 98(7)(b) of the Act;
“appropriate officer” means —
in the case of the High Court or a county court, an officer of the court in which the judgment is entered;
in the case of a registration under paragraph 38(1)(b) of Schedule 5 to the Act —
where a fines officer exercises the power to register following service of a notice under paragraph 37(6)(b) of that Schedule, that officer; or
where a court exercises the power to register by virtue of paragraph 39(3) or (4) of that Schedule, an officer of that court;
in respect of a liability order designated for the purposes of section 33(5) of the Child Support Act 1991 , the Secretary of State;
“appropriate fee” means the fee prescribed under section 92(1) of the Act;
“certificate of satisfaction” means the certificate applied for under regulation 17;
“data protection principles” means the principles set out in Part 1 of Schedule 1 to the Data Protection Act 1998 , as read subject to Part 2 of that Schedule and section 27(1) of that Act;
“debt” means the sum of money owed by virtue of a judgment, administration order or fine, and “debtor” means the individual, incorporated or unincorporated body liable to pay that sum;
“family proceedings” has the same meaning as in section 63 (interpretation) of the Family Law Act 1996 ;
“judgment” means any judgment or order of the court for a sum of money and, in respect of a county court, includes a liability order designated by the Secretary of State for the purposes of section 33(5) of the Child Support Act 1991;
“Local Justice Area” means the area specified in an order made under section 8(2) of the Act;
“Registrar” means —
where the Register is kept by a body corporate in accordance with section 98(6) of the Act, that body corporate; or
otherwise, the Lord Chancellor;
“the Register” means the register kept in accordance with section 98(1) of the Act;
“satisfied”, in relation to a debt, means that the debt has been paid in full, and “satisfaction” is to be construed accordingly;
“Technology and Construction Court” has the same meaning as in Part 60 of the 1998 Rules.
Amendment to the Register of Fines Regulations 2003
4
In regulation 1(2) of the Register of Fines Regulations 2003 , for “31st March 2006” substitute “6th April 2006”.
Performance of steps under these Regulations
5
Any step to be taken under these Regulations by the appropriate officer or the Registrar shall be taken —
a
in respect of —
i
the registration of judgments to which regulation 8(1)(a) applies; and
ii
the registration of administration orders to which regulation 8(1)(b) applies,
within one working day;
b
in respect of the registration of sums to which regulation 8(1)(c) applies, as soon as may be reasonably practicable.
Manner, etc , in which the Register is to be kept
6
1
Where the Registrar is a body corporate, the Register shall be kept in accordance with the terms of the agreement between the Lord Chancellor and that body.
2
The terms of the agreement between the Lord Chancellor and the body corporate shall specify —
a
the manner in which the Register is to be kept;
b
the form of the Register; and
c
the place at which the Register is to be kept.
7
Where the Registrar is not a body corporate, the Register shall be kept by the Lord Chancellor in such a manner and at such a place as he shall determine.
Registration of judgments, administration orders and fines
8
1
The appropriate officer shall send to the Registrar a return of —
a
subject to regulation 9, every judgment entered in —
i
the High Court; and
ii
a county court;
b
every administration order made under section 112 of the County Courts Act 1984 (power of county courts to make administration orders);
c
every sum to be registered by virtue of paragraph 38(1)(b) of Schedule 5 to the Act (further steps available against defaulters).
2
Following receipt of a return sent in accordance with paragraph (1), the Registrar shall record the details of the return as an entry in the Register.
Exempt judgments – High Court and county courts
9
Regulation 8(1)(a) does not apply to —
a
any judgment made —
i
in family proceedings;
ii
by the Administrative Court; or
iii
by the Technology and Construction Court;
b
any judgment made in proceedings which are the subject of an appeal under Part 52 of the 1998 Rules, until that appeal has been determined;
c
any judgment, other than a liability order designated under section 33(5) of the Child Support Act 1991, where the hearing was contested, until —
i
an order is made for payment by instalments following an application by the judgment creditor;
ii
an application is made for payment by instalments by the judgment debtor;
iii
the judgment creditor takes any step to enforce the judgment under Part 70 of the 1998 Rules (general rules about enforcement of judgments and orders);
iv
the judgment creditor applies for an order under Part 71 of the 1998 Rules (orders to obtain information from judgment debtors);
v
the judgment creditor applies for a certificate of judgment under rule 8 of CCR Order 22 in Schedule 2 to the 1998 Rules;
d
an order for the payment of money arising from an action for the recovery of land (whether for costs, payments due under a mortgage, arrears of rent, or otherwise), until the creditor takes any step to enforce the order under Part 70 of the 1998 Rules;
e
an order of a county court under —
i
section 73(15) of the Road Traffic Act 1991 (order for the recovery of an amount which is payable under an adjudication of a parking adjudicator); or
ii
paragraph 7 of Schedule 6 to that Act (order for the recovery of an increased penalty charge).
Information contained in the appropriate officer’s return
10
The return sent by virtue of regulation 8(1) shall contain details of —
a
the full name and address of the debtor in respect of whom the entry in the Register is to be made;
b
if the entry is to be in respect of an individual, that individual’s date of birth (where known);
c
the amount of the debt;
d
the case number;
e
in respect of a return sent by virtue of regulation 8(1)(a) regarding a liability order designated under section 33(5) of the Child Support Act 1991, the date of the judgment;
f
in respect of all other returns sent by virtue of regulation 8(1)(a) —
i
the name of the court which made the judgment; and
ii
the date of the judgment;
g
in respect of a return sent by virtue of regulation 8(1)(b) —
i
the name of the court which made the administration order; and
ii
the date of the order;
h
in respect of a return sent by virtue of regulation 8(1)(c) —
i
the Local Justice Area which imposed the fine; and
ii
the date of conviction.
Cancellation or endorsement of entries relating to judgments of the High Court or a county court
11
1
This regulation applies where an entry in the Register is one to which regulation 8(1)(a) applies (judgments entered in the High Court or a county court).
2
Where it comes to the attention of the appropriate officer that —
a
the debt to which the entry relates has been satisfied one month or less from the date of the judgment; or
b
the judgment to which the entry relates has been set aside or reversed,
that officer shall send a request to the Registrar to cancel the entry.
3
Where it comes to the attention of the appropriate officer that the debt has been satisfied more than one month from the date of the judgment, that officer shall send a request to the Registrar to endorse the entry as to the satisfaction of the debt.
Endorsement of entries relating to county court administration orders
12
1
This regulation applies where an entry in the Register is one to which regulation 8(1)(b) applies (administration orders of a county court).
2
Where it comes to the attention of the appropriate officer that —
a
an administration order has been varied;
b
an administration order has been revoked; or
c
the debt has been satisfied,
that officer shall send a request to the Registrar to endorse the entry accordingly.
Cancellation or endorsement of entries relating to fines
13
1
This regulation applies where an entry in the Register is one to which regulation 8(1)(c) applies (fines subject to registration under Schedule 5 to the Act).
2
Where it comes to the attention of the appropriate officer that —
a
the debt to which the entry relates has been satisfied one month or less from the date on which the fine was registered;
b
the conviction for which the fine was imposed has been set aside or reversed; or
c
the fine has been remitted in full,
that officer shall send a request to the Registrar to cancel the entry.
3
Where it comes to the attention of the appropriate officer that the debt has been satisfied more than one month from the date on which the fine was registered, that officer shall send a request to the Registrar to endorse the entry as to the satisfaction of the debt.
Cancellation of entries in the Register – additional provisions
14
Where an entry in the Register is endorsed in accordance with regulations 11(3) or 13(3) and the appropriate officer is later of the opinion that the debt was satisfied one month or less from —
a
the date of the judgment or administration order; or
b
the date on which the fine was registered,
that officer shall send a request to the Registrar to cancel the relevant entry.
15
Where —
a
it comes to the attention of the appropriate officer that an administrative error has been made; and
b
he is of the opinion that the error is such to require the cancellation of an entry in the Register,
that officer shall send a request to the Registrar to cancel the relevant entry.
Cancellation and endorsement of entries in the Register by the Registrar
16
Following receipt of a request under —
a
regulation 11(2), 13(2), 14 or 15 (debt due satisfied in one month or less, etc), the Registrar shall cancel the relevant entry;
b
regulation 11(3) or 13(3) (debt due satisfied in more than one month), the Registrar shall endorse the relevant entry as to the satisfaction of the debt;
c
regulation 12(2) (administration order has been varied, revoked or debt has been satisfied), the Registrar shall endorse the relevant entry accordingly.
Application for, and issue of, a certificate of satisfaction
17
1
A registered debtor may apply to the appropriate officer for a certificate (“certificate of satisfaction”) as to the satisfaction of the debt.
2
An application under paragraph (1) shall be —
a
made in writing; and
b
accompanied by the appropriate fee.
18
1
In the case of an application for a certificate of satisfaction in respect of an entry in the Register to which regulation 8(1)(a) applies (judgments entered in the High Court or a county court), the application under regulation 17(1) shall be accompanied by —
a
sufficient evidence that the debt has been satisfied;
b
a statement that the registered debtor has taken reasonable steps to obtain such evidence, but has been unable to do so; or
c
a statement that the registered debtor believes such evidence is already in the possession of the appropriate officer.
2
For the purposes of paragraph (1)(a), sufficient evidence that the debt has been satisfied includes a signed statement by the creditor to that effect.
3
Where paragraph (1)(b) applies, the appropriate officer shall send notice of the registered debtor’s application under regulation 17(1) to the creditor together with a request that the creditor confirms within one month of the date of the notice whether the debt has been satisfied.
4
For the purposes of paragraph (1)(c), evidence which is already in the possession of the appropriate officer includes where —
a
the debt has been paid as the result of court enforcement proceedings taken under Part 70 of the 1998 Rules;
b
payment of the debt has otherwise been made to the court.
19
Where an application has been made under regulation 17(1) and —
a
the appropriate officer is of the opinion that the debt has been satisfied; or
b
a notice has been sent in accordance with regulation 18(3) and the creditor has not responded within the time limit provided,
the appropriate officer shall issue a certificate of satisfaction to the registered debtor.
Amendment of the Register in respect of the amount registered
20
1
Where it comes to the attention of the appropriate officer that the amount liable to be paid differs from the amount entered in the Register, due to —
a
the issue of a final costs certificate; or
b
an increase in the amount of the debt,
the appropriate officer shall send a return to the Registrar to amend the Register to reflect the revised amount.
2
The return sent in accordance with paragraph (1) shall contain the same information as prescribed by regulation 10 in respect of the return sent in accordance with regulation 8(1).
3
Following receipt of a return sent in accordance with this regulation, the Registrar shall amend the Register accordingly.
Correction of registered details of the judgment, administration order or fine
21
1
Where it comes to the attention of a registered debtor that the entry in the Register relating to his debt is inaccurate with respect to the details of the judgment, administration order or fine, that debtor may give notice to the Registrar requiring an amendment to be made (“amendment notice”).
2
The amendment notice shall —
a
identify the entry which is alleged to be inaccurate; and
b
state the amendment which is required.
22
Following receipt of an amendment notice in respect of an entry in the Register, the Registrar shall request that the appropriate officer verify the details of that entry.
23
Following receipt of a request for verification under regulation 22, the appropriate officer shall —
a
check the information contained in the entry against the official records; and
b
reply to the request, where applicable stating any necessary amendment.
24
1
Where the appropriate officer informs the Registrar that the entry is inaccurate and requests an amendment, the Registrar shall amend the Register to rectify the inaccuracy.
2
Following an amendment to the Register in accordance with paragraph (1), the Registrar shall inform the registered debtor of the action taken and the reasons for having taken that action.
25
Where the appropriate officer informs the Registrar that the entry is accurate, the Registrar shall inform the registered debtor that no action is to be taken and the reasons for not taking any action.
Removal of entries in the Register
26
The Registrar shall remove any entry in the Register registered —
a
by virtue of regulation 8(1)(a) or (b), six years from the date of the judgment;
b
by virtue of regulation 8(1)(c), five years from the date of conviction.
Searches of the Register
27
1
Subject to regulation 29, searches of a section of the Register may be carried out on payment of the applicable charge relevant to the type and method of search.
2
The types of search which may be carried out are —
a
at a stated address, against a named individual or unincorporated body;
b
against a named incorporated body;
c
a periodical search —
i
relating to a named court;
ii
within a named county; or
iii
with the agreement of the Registrar, against such other criteria as may be requested.
Certified copies
28
On receipt of —
a
a written request for a certified copy of an entry in the Register; and
b
the applicable charge for such a request,
the Registrar shall provide a copy of that entry, certified by him as a true and complete copy of the entry in the Register.
Refusal of access to the Register and appeals
29
1
The Registrar may —
a
refuse a person access to the Register, or to a part of the Register; and
b
refuse to carry out a search of the Register,
if he believes that the purpose for which access has been requested or for which the results of the search will be used contravenes —
i
any of the data protection principles; or
ii
the provisions of any other enactment.
2
Where a refusal is made under paragraph (1), the person who has been denied access to, or has been denied a search of, the Register may appeal to a county court against the decision of the Registrar.
Signed by authority of the Lord Chancellor
Catherine M. Ashton
Parliamentary Under Secretary of State
Department for Constitutional Affairs
Dated 29th December 2005


text:
Title, commencement, extent and interpretation
1
1
This Order may be cited as the Stanswood Bay Oyster Fishery Order 2005 and shall come into force on 17th June 2005.
2
This Order shall not form part of the law of Scotland and shall not apply in Wales.
3
In this Order, “oyster” means oyster of the species Ostrea edulis .
Right of several fishery
2
1
The Secretary of State confers on the Stanswood Bay Oystermen Limited (“the grantee”), whose registered office is at 13 Hampton Lane, Weeke, Winchester, Hampshire SO22 5LF, the right of several fishery for oysters with respect to the area specified in paragraph (2) of this article, for a period of ten years starting on 17th June 2005.
2
The area referred to in paragraph (1) of this article is the area in Stanswood Bay, near Southampton, Hampshire, shown on the map (“the definitive map”), prepared in duplicate and signed on behalf of the Secretary of State, and marked “Stanswood Bay Oyster Fishery Order 2005 – Definitive map showing the extent of the area concerned”.
3
One copy of the definitive map is available at the grantee’s offices and the other at the library of the Secretary of State for Environment, Food and Rural Affairs, Ergon House, Horseferry Road, London, SW1P 2AL.
Marking of limits of fishery
3
The grantee shall mark out the limits of the fishery in such manner as the Secretary of State may from time to time direct and shall maintain these marks in position and good repair.
Approval of Associated British Ports for certain fishing
4
The grantee shall not dredge, fish for or take oysters within that area of the fishery which is shown coloured in red on the definitive map without the prior approval in writing of Associated British Ports.
Restrictions in respect of utility companies
5
Nothing in this Order shall affect prejudicially Associated British Ports, Southern Electric, Southern Water, Npower or National Grid Transco Plc in respect of any operations carried out by any of those bodies in the exercise of their statutory functions.
Saving rights of the Crown
6
Nothing in this Order shall affect prejudicially any estate, right, power, privilege or exemption of the Crown, and in particular nothing in this Order shall authorise the grantee to take, use or in any manner interfere with any portion of the shore or bed of the sea or of any river, channel, creek, bay or estuary or any land, hereditaments, subjects or rights of whatever description belonging to Her Majesty in right of the Crown and under the management of the Crown Estate Commissioners.
Accounts of income and expenditure, other information and inspection
7
1
The grantee shall give the Secretary of State annual accounts of its income and expenditure under this Order, and shall give the Secretary of State all other information required by her with reference to this Order and the area to which it applies, in such form and at such times as she may require.
2
The grantee shall allow any person authorised by the Secretary of State with regard to accounts of income and expenditure and other information in relation to this Order and the area to which it applies, to inspect the area and all accounts and other documents in the possession of the grantee relating to the Order and the area, and give to such person any information relating to these, as the Secretary of State may require.
Ben Bradshaw
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
24th May 2005


text:
Citation and commencement
1
This Order may be cited as the Asylum and Immigration (Fast Track Time Limits) Order 2005 and shall come into force on 4th April 2005.
Interpretation
2
1
In this Order —
a
“the 2002 Act ” means the Nationality, Immigration and Asylum Act 2002 ;
b
“the 2004 Act ” means the Asylum and Immigration (Treatment of Claimants, etc.) Act 2004;
c
“the Fast Track Procedure Rules ” means the Asylum and Immigration Tribunal (Fast Track Procedure) Rules 2005 ;
d
“ the Tribunal ” means the Asylum and Immigration Tribunal.
2
Rule 3(5) of the Fast Track Procedure Rules applies for the purpose of articles 3 and 4 of this Order as it applies for the purpose of rules 5 and 15 of those Rules.
Time limit for making review application
3
1
This article applies in relation to an application under section 103A(1) of the 2002 Act for a review of the Tribunal’s decision on an appeal where —
a
Part 2 of the Fast Track Procedure Rules applied at all times to the appeal to the Tribunal; and
b
the appellant has been continuously in detention under the Immigration Acts at a place or places specified in Schedule 2 to the Fast Track Procedure Rules since being served with notice of the immigration decision against which he is appealing.
2
The period of time within which the application must be made in the cases specified in section 103A(3)(a) and (c) of the 2002 Act shall be 2 days beginning with the date on which the applicant is treated in accordance with rules under section 106 of the 2002 Act as receiving notice of the Tribunal’s decision.
Time limit for notifying appropriate court following review by Tribunal member
4
1
This article applies in relation to an application under section 103A of the 2002 Act for a review of the Tribunal’s decision on an appeal where —
a
Section 1 of Part 3 of the Fast Track Procedure Rules applied at all times to the consideration of the application by a member of the Tribunal under paragraph 30(2) of Schedule 2 to the 2004 Act; and
b
the appellant has been continuously in detention under the Immigration Acts at a place or places specified in Schedule 2 to the Fast Track Procedure Rules since being served with notice of the immigration decision against which he is appealing.
2
The period of time within which the applicant must give notification to the appropriate court under paragraph 30(5)(b) of Schedule 2 to the 2004 Act shall be 2 days beginning with the date on which the applicant is treated in accordance with rules under section 106 of the 2002 Act as receiving notice under paragraph 30(4)(b) of that Schedule.
Falconer of Thoroton, C.
7th March 2005


text:
Citation, commencement and interpretation
1
1
This Scheme may be cited as the Workmen’s Compensation (Supplementation) (Amendment) Scheme 2005 and shall come into force on 13th April 2005.
2
In this Scheme —
“lesser incapacity allowance” means the allowance payable in accordance with article 5 of the principal Scheme;
“the operative date” means 13th April 2005; and
“the principal Scheme” means the Workmen’s Compensation (Supplementation) Scheme 1982 .
Amendment of article 5 of the principal Scheme
2
Article 5(2) (lesser incapacity allowances under scheme) of the principal Scheme shall be amended by substituting “13th April 2005” for “14th April 2004” .
Substitution of Schedule 1 to the principal Scheme
3
For Schedule 1 to the principal Scheme (table of rates), there shall be substituted the following —
SCHEDULE 1
Article 5
PART 1
TABLE OF RATES OF LESSER INCAPACITY ALLOWANCE FOR BENEFICIARIES TO WHOM ARTICLE 5(2) APPLIES
Rate of lesser incapacity allowance from 14th April 2004 to 12th April 2005 Rate of lesser incapacity allowance from 13th April 2005
£ £ 3.70 3.80 9.90 10.20 16.75 17.25 24.25 25.00 34.85 35.95 44.35 45.70
PART 2
TABLE OF LOSS OF EARNINGS AND CORRESPONDING RATES OF LESSER INCAPACITY ALLOWANCE
Loss of earnings Rate of lesser incapacity allowance
£ £ 12.40 3.80 27.15 10.20 42.05 17.25 49.65 25.00 60.60 35.95 Over 60.60 45.70
Transitional provision
4
1
Where —
a
a beneficiary was, before the operative date, in receipt of a lesser incapacity allowance, and
b
the final calculation of loss of earnings required by article 7(2) of the principal Scheme had not been made in respect of him by that date,
the beneficiary shall be treated as entitled, from the operative date, to an allowance at the same rate as if the final calculation had been made before that date.
2
Where —
a
a claim for lesser incapacity allowance either —
i
was not made before the operative date and the allowance is awarded for a period beginning on or after the operative date at one of the rates shown in the second column of Part 2 of Schedule 1 to the principal Scheme (as amended by this Scheme); or
ii
was made but not determined before the operative date; and
b
such allowance is found to be payable in respect of a period before the operative date;
the rate payable in respect of the period before the operative date shall be that which would have been payable had the amendment to the principal Scheme effected by article 3 of this Scheme not been made.
3
Where a lesser incapacity allowance has been awarded before the operative date and a question arises as to the weekly rate payable in consequence of this Scheme, the case shall be reconsidered in the light of the amendments made by, and transitional provisions contained in, this Scheme and the allowance shall continue to be payable at the weekly rate specified in the award until the question has been determined in accordance with the provisions of the principal Scheme.
Signed by authority of the Secretary of State for Work and Pensions.
Malcolm Wicks
Minister of State,
Department for Work and Pensions
14 March 2005
We consent,
Jim Murphy
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
14 March 2005