text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Local Government Pension Scheme (Merseyside Transport Limited) Regulations 2000 and shall come into force on 10th November 2000.
2
In these Regulations —
“ MTL Gilmoss ” means MTL (Gilmoss) Limited, a company incorporated on 11th May 2000 with company number 3990677;
“the principal Regulations ” means the Local Government Pension Scheme Regulations 1997 ;
“the transfer date” means the date on which the transferred undertaking is transferred to MTL Gilmoss;
“the transferred undertaking” means the undertaking referred to in regulation 2(1)(b);
“transferring employees” means persons to whom regulation 2(1) applies.
3
Unless the context otherwise requires, expressions which are also used in the principal Regulations have the same meaning in these Regulations as they have in those Regulations.
Employees of MTL Gilmoss
2
1
This paragraph applies to a person —
a
who is a member, or entitled to be a member, of the Scheme immediately before the transfer date, and
b
whose employment transfers from Merseyside Transport Limited to MTL Gilmoss on the transfer date by reason of the transfer by Merseyside Transport Limited to MTL Gilmoss of its undertaking of supplying bus services from a bus depot at Gilmoss, in Liverpool.
2
Wirral Borough Council may make an admission agreement with MTL Gilmoss in respect of the transferring employees.
3
Such an admission agreement shall be treated for the purposes of the principal Regulations as an admission agreement made under regulation 5 and the principal Regulations shall apply to employment with MTL Gilmoss in which a transferring employee is an active member in the same way as if MTL Gilmoss were a Scheme employer.
Leaving the Scheme
3
If a transferring employee ceases to be employed by MTL Gilmoss in the transferred undertaking —
a
he ceases to be eligible for membership of the Scheme as an admission agreement employee by reason of such employment; and
b
for the purposes of the Scheme, he is treated as leaving local government employment.
Signed by authority of the Secretary of State
Beverley Hughes
Parliamentary Under-Secretary of State,
Department of the Environment, Transport and the Regions
16th October 2000


type: legislation

jurisdiction: UK

text:
Title, extent and commencement
1
These Regulations may be cited as the Potatoes Originating in Egypt (Amendment) (No. 2) (England) Regulations 2000, shall apply to England and shall come into force on 30th November 2000.
Amendment of the Potatoes Originating in Egypt Regulations 1998
2
1
The Potatoes Originating in Egypt Regulations 1998 shall be amended in their application to England in accordance with paragraphs (2) and (3) below.
2
In regulation 2 (interpretation) for the definition of “the Decision” there shall be substituted —
“the Decision” means Commission Decision 96/301/ EC authorising member States temporarily to take additional measures against the dissemination of Pseudomonas solanacearum (Smith) Smith as regards Egypt as amended by the instruments listed in the Schedule to these Regulations;
.
3
After regulation 6 there shall be inserted the Schedule set out in the Schedule to these Regulations.
Hayman
Minister of State, Ministry of Agriculture, Fisheries and Food
2nd November 2000


text:
Citation and commencement
1
This Order may be cited as the Road Traffic (Permitted Parking Area and Special Parking Area) (County of Kent) (Borough of Ashford) Order 2000 and shall come into force on 2nd October 2000.
Interpretation
2
In this Order —
“the 1984 Act ” means the Road Traffic Regulation Act 1984 ;
“the 1991 Act ” means the Road Traffic Act 1991; and
“the parking area” means the area designated as a permitted parking area and as a special parking area by article 4 of this Order.
Application
3
This Order applies to the Borough of Ashford with the exception of the following roads:
a
the M20 Motorway for its whole length in the Borough including all its on and off slip roads;
b
that section of the A2070 from its junction with the M20 Motorway to its junction with the A2042 including all those slip roads at the junction with the A2042 which lead to and from the roundabout from which the A2070 proceeds in a southerly direction;
c
that section of the A2042 from its junction with the A2070 to its junction with the B2229 Norman Road.
Designation of permitted parking area and special parking area
4
The Secretary of State hereby designates the area to which this Order applies as —
a
a permitted parking area; and
b
a special parking area.
Modification and application of Part II of the 1991 Act
5
Sections 66, 69 to 74, 78, 79 and 82 of, and Schedule 6 to, the 1991 Act shall apply in relation to the parking area and as so applied shall have effect subject to the modifications specified in Schedule 1 to this Order.
Modification of other provisions
6
The 1984 Act shall be modified in relation to the parking area as specified in Schedule 2 to this Order.
Signed by authority of the Secretary of State
Keith Hill
Parliamentary Under Secretary of State,
Department of the Environment, Transport and the Regions
11th August 2000


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Greater London Authority (Protected Information) Order 2000 and shall come into force on 1st September 2000.
2
In this Order “ the Act ” means the Greater London Authority Act 1999 and Part 2 of the Schedule has effect for the interpretation of the Schedule.
Categories of protected information and protected documents
2
1
The categories of protected information set out in Part 1 of the Schedule are hereby prescribed for the purposes of sections 63(a) (information which persons may withhold from the Assembly) and 395(3)(a) (information which functional bodies may withhold from the Mayor) of the Act.
2
Such documents as would, if produced, disclose information within any category of protected information set out in Part 1 of the Schedule are hereby prescribed as a category of documents for the purposes of section 63(b) (categories of document which may be withheld from the Assembly) of the Act.
3
In this article “protected information” means information which —
a
the Assembly or (as the case may be) the Mayor cannot reasonably ascertain by means other than the exercise of their powers under section 61 (requiring attendance) or section 395 (information from functional bodies) of the Act respectively, and
b
is held by or available to a person who is required to produce such information in the capacity in which he is required to attend proceedings or (as the case may be) to produce information.
Signed by authority of the Secretary of State for the Environment, Transport and the Regions
Keith Hill
Parliamentary Under Secretary of State,
Department of the Environment, Transport and the Regions
31st July 2000


text:
1
1
This Order may be cited as the Greater London Authority Act 1999 (Commencement No. 5 and Appointment of Reconstitution Day) Order 2000.
2
In this Order, “the 1999 Act ” means the Greater London Authority Act 1999 and “the Fire etc Authority” and “the reconstitution day” have the same meanings as in section 328 of the 1999 Act.
Appointment of the reconstitution day
2
3rd July 2000 is hereby appointed the reconstitution day of the Fire etc Authority.
Commencement on 1st May 2000
3
The following provisions of the 1999 Act shall come into force on 1st May 2000 for the purpose only of nominating or appointing the first members of the Fire etc Authority:
a
section 328; and
b
Schedule 28.
Commencement on 3rd July 2000
4
The following provisions of the 1999 Act shall come into force on 3rd July 2000:
a
section 328, insofar as it is not already in force;
b
section 329;
c
section 330;
d
section 331;
e
section 332;
f
section 333;
g
Schedule 28, insofar as it is not already in force;
h
Schedule 29; and
i
Part VIII of Schedule 34.
Mike O'Brien
Parliamentary Under-Secretary of State
Home Office
14th April 2000


text:
Citation and commencement
1
These Regulations may be cited as the Carriers' Liability (Clandestine Entrants and Sale of Transporters) Regulations 2000 and shall come into force on 3rd April 2000.
Interpretation
2
In these Regulations–
“ the Act ” means the Immigration and Asylum Act 1999;
“clandestine entrant” has the meaning given by section 32(1) of the Act;
“penalty notice” has the meaning given by section 35(2) of the Act;
“notice of objection” has the meaning given by section 35(7) of the Act; and
“responsible person” means a person responsible for a clandestine entrant under section 32 of the Act.
Clandestine Entrants: Penalty payable in respect of each clandestine entrant
3
The amount prescribed for the purposes of section 32(2) of the Act (the penalty payable in respect of a clandestine entrant or person concealed with him) is £2000.
Clandestine Entrants: Period of time within which a penalty must be paid
4
1
The period prescribed for the purposes of sections 32(3) and 36(2) of the Act (the period within which a penalty imposed under section 32 must be paid) is 60 days from the date the responsible person was served with the penalty notice in respect of the penalty concerned or, if there is more than one responsible person, 60 days from the date the first such person was so served.
2
In calculating this period of 60 days, no account shall be taken of any period during which the Secretary of State is in receipt of a notice of objection in connection with the penalty concerned but has not notified the person giving it of his determination under section 35(8) of the Act in respect of the penalty.
Clandestine Entrants: Prescribed control zone
5
1
For the purposes of section 32(10) of the Act, that part of the territory of France situated at Coquelles which is a control zone for the purposes of the International Articles or the Tripartite Articles is a prescribed control zone.
2
In paragraph (1), “the International Articles” has the same meaning as in the Channel Tunnel (International Arrangements) Order 1993 and “the Tripartite Articles” has the same meaning as in the Channel Tunnel (Miscellaneous Provisions) Order 1994 .
Clandestine Entrants: Period of time within which a notice of objection must be given
6
The period prescribed for the purposes of section 35(7) and (8) of the Act (the period of time within which a notice of objection to a penalty must be given) is 30 days from the date the responsible person was served with the penalty notice in respect of the penalty concerned or, if there is more than one responsible person, 30 days from the date the first such person was so served.
Clandestine Entrants: Service of a penalty notice in relation to detached trailers
7
In relation to a detached trailer, a penalty notice served by affixing it to a conspicuous part of the trailer shall have effect as a penalty notice properly served, on the responsible person or persons concerned, under section 35 of the Act.
Sale of transporters: notice of proposed sale
8
1
Before applying to the court under Schedule 1 to the Act for leave to sell a transporter, the Secretary of State shall take the following steps for bringing the proposed application to the notice of persons whose interests may be affected by a decision of the court to give leave and for affording to any such person an opportunity of becoming a party to the proceedings if the Secretary of State applies for leave:
a
at least 21 days before applying to the court, the Secretary of State shall publish:
i
in the London Gazette and, if the transporter is detained in Scotland, also in the Edinburgh Gazette and if the transporter is detained in Northern Ireland, also in the Belfast Gazette; and
ii
in one or more local newspapers circulating in the locality in which the transporter is detained,
a notice which complies with the requirements of regulation 9(1); and
b
at least 21 days before applying to the court the Secretary of State shall, unless it is impracticable to do so, serve a notice which complies with the requirements of regulation 9(1):
i
where the proposed sale is to be under section 37(4) of the Act, on any person to whom any relevant penalty notice was addressed;
ii
where the proposed sale is to be under section 42(4) of the Act, on those persons on whom he has made a relevant demand for payment under section 40(3) of the Act;
2
In paragraph (1):
a
“relevant penalty notice” means a penalty notice on the authority of which the transporter concerned is, under section 36(1) of the Act, detained, together with any other penalty notice actually served in respect of the same carriage of clandestine entrants; and
b
“relevant demand for payment” means a demand for payment of any charges or expenses in respect of which the transporter concerned is detained under section 42.
9
1
A notice for the purposes of regulation 8(1) shall:
a
(where reasonably possible) state the country of registration and registration number of the transporter;
b
state the type of transporter and give any distinguishing features or markings that may serve to identify it;
c
state that, on a date specified in the notice, the transporter was detained under (as the case may be):
i
section 36 of the Act as security for the payment of one or more penalties due under section 32 of the Act; or
ii
section 42 of the Act as security for the payment of one or more charges due under section 40 of the Act,
and, that, unless payment of the sum due and any connected expenses is made within 21 days of the date of publication or (as the case may be) service of the notice, the Secretary of State may, without further notice, apply to the court for leave, under Schedule 1 to the Act, to sell the transporter; and
d
invite:
i
where the notice is published in a Gazette or newspaper, any person who considers his interests may be affected by any sale of the transporter; or
ii
where the notice is served on a person, that person,
to inform the Secretary of State in writing within 21 days of the date of publication or (as the case may be) service of the notice if he wishes to become a party to the proceedings on the application.
2
A notice may be served on a person under regulation 8(1)(b) by:
a
delivering it to that person;
b
leaving it at his proper address;
c
sending it to his proper address by first class post in a prepaid registered envelope or by the recorded delivery service;
d
facsimile, sent to his usual or last known business facsimile number;
e
electronic mail, sent to his usual or last known business electronic mail address.
3
Any notice required to be served on any body corporate or unincorporated association under regulation 8(1)(b), other than a partnership, may be served on the secretary or clerk or other similar officer of that body.
4
Any notice required to be served on any partnership under regulation 8(1)(b) may be served on a partner or a person having control or management of the partnership business.
5
For the purpose of this regulation, the proper address of any person on whom or to whom any such notice is to be served, shall be his last known place of business or abode, except that such address shall be:
i
in the case of a body corporate or its secretary or clerk, the address of the registered office or principal office of the body corporate;
ii
in the case of an unincorporated association (other than a partnership) or its secretary or clerk, the address of the principal office of the association; and
iii
in the case of a partnership or a partner or person having control or management of the partnership business, the address of the principal office of the partnership,
and for the purposes of this regulation the principal office of a company registered outside the United Kingdom, or of an unincorporated association or partnership carrying on business outside the United Kingdom, shall be, if it has an office within the United Kingdom, its sole or principal office here.
6
Any notice which is sent by post in accordance with this regulation to a place outside the United Kingdom shall be sent by airmail or by some other equally expeditious means.
Sale of transporters: Application of proceeds of sale
10
The proceeds of any sale under section 37 or 42 of the Act shall be applied as follows, and in the following order:
a
in payment of any expenses reasonably incurred by the Secretary of State in connection with the detention and sale of the transporter, including the Secretary of State’s expenses in connection with the application to court;
b
in payment of the penalties or (as the case may be) charges which the Court has found to be due;
c
in payment of any duty (whether of customs or excise) chargeable on imported goods or value added tax which is due in consequence of the transporter having been brought into the United Kingdom;
d
where the transporter is an aircraft, in payment of any charge in respect of the aircraft which is due by virtue of regulations under section 73 of the Civil Aviation Act 1982;
and the surplus, if any, shall be paid to or among the person or persons whose interests in the transporter have, to the knowledge of the Secretary of State, been divested by reason of the sale.
Service of documents
11
For the purposes of these Regulations:
a
where a notice is sent by first class post in a prepaid registered envelope or by the recorded delivery service, addressed to the person to whom the notice is required to be served, it is to be taken to have been received by (and served on) that person on the second day after the day on which it was sent;
b
where a notice is sent by facsimile, to the last known business facsimile number of the person to whom notice is required to be served, it is to be taken to have been received by (and served on) that person on the day on which it was sent;
c
where a notice is sent by electronic mail, to the last known business electronic mail address of the person to whom notice is required to be served, it is taken to have been received by (and served on) that person on the day on which it was sent; and
d
where a notice is sent in accordance with regulation 9(6), addressed to the person to whom notice is required to be served, it is to be taken to have been received by (and served on) that person on the second day after the day on which it was sent.
Barbara Roche
Minister of State
Home Office
8th March 2000


text:
Citation, commencement, interpretation and extent
1
1
These Regulations may be cited as the National Health Service (Property Expenses Scheme) Amendment Regulations 2000, and shall come into force on 27th September 2000.
2
In these Regulations “the principal Regulations ” means the National Health Service (Property Expenses Scheme) Regulations 1999 .
3
These Regulations extend to England only .
Amendment of regulation 3 of the principal Regulations
2
1
Regulation 3 of the principal Regulations (eligible bodies) is amended as follows.
2
At end of sub-paragraph (b) omit the word “or”.
3
At the end of sub-paragraph (c) insert —
or
d
a Primary Care Trust .
.
Amendment of regulation 6 of the principal Regulations
3
1
Regulation 6 of the principal Regulations (membership of the Scheme) is amended as follows.
2
For sub-paragraph (b) of paragraph 3 substitute —
b
specify the date that the eligible body wishes its membership to begin.
.
3
In paragraph (6) delete the words after the words “effect from” to the end and substitute the words “such date as may be determined by the Secretary of State.”.
Amendment of regulation 8 of the principal Regulations
4
1
Regulation 8 of the principal Regulations (members' contributions to the Scheme) is amended as follows.
2
In paragraph (3) for sub-paragraph (b) substitute the following sub-paragraphs —
b
where the member was admitted to the Scheme on or after 1st April 2000 —
i
as respects its first membership year, by no later than 6 months from the date of receipt by the Secretary of State of its application in accordance with regulation 6(2),
ii
as respects its second membership year, by no later than 1st July in that year; and
c
as respects any subsequent membership year, by no later than 31st October in the preceding year;
.
3
In paragraph 6 for sub-paragraph (b) substitute the following sub-paragraphs —
b
where the member was admitted to the Scheme on or after 1st April 2000 —
i
in relation to its first membership year, by no later than 8 months from the date of receipt by the Secretary of State of its application in accordance with regulation 6(2),
ii
in relation to its second membership year, by not later than 1st August in that year; and
c
in relation to any subsequent membership year, by no later than 30th November in the preceding year.
.
Amendment of regulation 9 of the principal Regulations
5
1
Regulation 9 of the principal Regulations (payments under the Scheme) is amended as follows.
2
In paragraph (2)(b) for the words “the beginning of its first membership year,” substitute the words “it became a member,”.
3
In paragraph (2)(b)(i) for the words “the beginning of the first membership year,” substitute the words “it became a member,”.
4
In paragraph (2)(b)(iii) for the words “beginning of the first membership year,” substitute the words “date on which the member became a member,”.
Signed by authority of the Secretary of State for Health
Gisela Stuart
Parliamentary Under Secretary of State,
Department of Health
Date 30th August 2000
Jim Dowd
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
Date 24th August 2000


text:
Citation, commencement and interpretation
1
1
These Regulations shall be cited as the Jobseeker’s Allowance (Joint Claims) Regulations 2000 and shall come into force on 19th March 2001.
2
In these Regulations, “the principal Regulations ” means the Jobseeker’s Allowance Regulations 1996 .
Amendment of the principal Regulations
2
1
The principal Regulations shall be amended in accordance with the following paragraphs of this regulation.
2
After Part I there shall be inserted the following Part —
PART IA
JOINT-CLAIM COUPLES
Prescribed description of a joint-claim couple for the purposes of section 1(4)
3A
1
For the purposes of section 1(4), a joint-claim couple shall include any joint-claim couple within the meaning given in section 1(4) of the Act where at least one member was born after 19th March 1976, unless a member of the couple is treated as responsible for a child or young person under regulation 77(3), or the couple has care of a child or young person in one or more of the circumstances mentioned in regulation 78(4), or a child or young person is living with either member of the couple in the circumstances mentioned in regulation 78(8).
2
In a case where a person would (but for these Regulations) be a member of more than one joint-claim couple, a joint-claim couple means the couple of which he is a member which that person nominates (or in default of such nomination, which the Secretary of State nominates), to the exclusion of any other couple of which he is a member.
Entitlement of a former joint-claim couple to a jobseeker’s allowance
3B
1
Where a joint-claim couple cease to be a joint-claim couple because they become, or are treated as, responsible for one or more children —
a
any claim made by both members of that couple for a jobseeker’s allowance may be treated as a claim for a jobseeker’s allowance made by either member of that couple;
b
any award of a joint-claim jobseeker’s allowance in respect of that couple may be terminated and may be replaced by a replacement award,
where the conditions specified in paragraph (2) have been complied with.
2
The conditions specified in this paragraph are that a member of the couple —
a
provides such evidence as the Secretary of State may require confirming that the couple are responsible for one or more children; and
b
advises the Secretary of State as to which member of the couple is to be the claimant.
3
The claim by a member of the couple for a jobseeker’s allowance referred to in paragraph (1)(a) shall be treated as made on the date on which he and his partner were treated as having claimed a jobseeker’s allowance as a joint-claim couple as determined in accordance with regulation 6 of the Claims and Payments Regulations.
4
In this regulation, “replacement award” shall have the meaning ascribed to it by paragraph 9A of Schedule 1 to the Act.
Entitlement of a new joint-claim couple to a jobseeker’s allowance
3C
1
Paragraph (2) shall apply where a couple become a joint-claim couple because the child, or all the children, for which they were responsible have —
a
died;
b
ceased to be a child or children for whom they are responsible; or
c
reached the age of 16 and are no longer receiving full-time education for the purposes of section 142 of the Benefits Act.
2
In a case to which this paragraph applies —
a
any claim made by either member of that couple for a jobseeker’s allowance may be treated as a claim made by both members of the couple;
b
any award of an income-based jobseeker’s allowance, or a replacement award, in respect of either member of that couple may be terminated and may be replaced by a new award in respect of the couple,
where the conditions specified in paragraph (3) have been complied with.
3
The conditions specified in this paragraph are that the Secretary of State —
a
has sufficient evidence to decide whether a new award should be made; and
b
is informed as to which member of the couple is to be the nominated member for the purposes of section 3B.
4
The claim by both members of the joint-claim couple for a jobseeker’s allowance referred to in paragraph (2)(a) shall be treated as made on the date on which the claim by a member of that couple was treated as made in accordance with regulation 6 of the Claims and Payments Regulations.
5
For the purposes of paragraphs 6 and 7 of Schedule 2 (housing costs), any award of an income-based jobseeker’s allowance which related to the day before the day on which the relevant event specified in paragraph (1) occurred and any new award referred to in paragraph (2)(b) shall be treated as a continuous award of an income-based jobseeker’s allowance.
6
In this regulation, “new award” shall have the meaning ascribed to it by paragraph 9C of Schedule 1 to the Act.
Further circumstances in which a joint-claim couple may be entitled to a joint-claim jobseeker’s allowance
3D
1
Subject to paragraph (2), a joint-claim couple are entitled to a joint-claim jobseeker’s allowance where —
a
the members of that couple claim a jobseeker’s allowance jointly;
b
one member satisfies the conditions set out in section 1(2)(a) to (c) and (e) to (i); and
c
the other member —
i
does not satisfy the conditions set out in section 1(2)(a) to (c);
ii
satisfies the conditions set out in section 1(2)(e) and (h); and
iii
subject to paragraph (3), is a person to whom any paragraph of Schedule A1 applies; and
d
the conditions set out in section 3A are satisfied in relation to the couple.
2
A member of a joint-claim couple who falls within any paragraph in Schedule A1 for the purposes of this regulation for any day in a benefit week shall fall within that category for the whole of that week.
3
Subject to paragraph (4), paragraph 2 of Schedule A1 (students) may only apply to a member of a joint-claim couple in respect of one claim for a jobseeker’s allowance made jointly by that couple in respect of a jobseeking period applying to the other member of that couple.
4
Notwithstanding paragraph (3), paragraph 2 of Schedule A1 may apply to a member of a joint-claim couple in respect of a further claim for a jobseeker’s allowance made jointly by the couple where the couple’s previous entitlement to a joint-claim jobseeker’s allowance ceased because one member of the couple —
a
was engaged in remunerative work;
b
had been summoned to jury service; or
c
was within a linked period as prescribed in regulation 48(2).
Entitlement of a member of a joint-claim couple to a jobseeker’s allowance without a claim being made jointly by the couple
3E
1
A member of a joint-claim couple is entitled to a jobseeker’s allowance if, without making a claim jointly for that allowance with the other member of the couple —
a
he satisfies the conditions set out in section 1(2) (a) to (c) and (e) to (i);
b
he satisfies the conditions set out in section 3; and
c
the other member of that couple fails to meet the conditions of entitlement set out in section 1(2B)(b) and is a person to whom paragraph (2) applies.
2
This paragraph applies to a member of a joint-claim couple —
a
who has failed to attend at the time and place specified by the employment officer for the purposes of regulation 6 of the Claims and Payments Regulations;
b
in respect of whom it has been determined by the Secretary of State that the conditions in section 1(2)(a) to (c) have not been satisfied but only for so long as it has been so determined in respect of that member;
c
who is temporarily absent from Great Britain;
d
who is a person from abroad as defined for the purposes of regulation 85 and Schedule 5;
e
who is subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act;
f
who is over pensionable age;
g
who is engaged, or has agreed to be engaged, in remunerative work for more than 16 hours per week but less than 24 hours per week;
h
who has claimed a maternity allowance payable in accordance with section 35 of the Benefits Act or who has claimed statutory maternity pay payable in accordance with Part XII of that Act;
i
who is or has been pregnant and to whom sub-paragraph (h) does not apply but only for the period commencing 11 weeks before the expected week of confinement and ending seven weeks after the date on which the pregnancy ends;
j
in respect of whom there is an Order in Council under section 179 of the Administration Act giving effect to a reciprocal agreement which, for the purposes of jobseeker’s allowance, has effect as if a payment made by another country is to be treated as a payment of a jobseeker’s allowance; or
k
who is in receipt of statutory sick pay and who, immediately before he became incapable of work, was engaged in remunerative work for more than 16 hours per week.
Transitional case couples: prescribed circumstances and period for the purposes of paragraph 8A(2) of Schedule 1
3F
A transitional case couple shall be entitled to a joint-claim jobseeker’s allowance without having made a claim for it jointly for the period beginning on the day on which section 59 of, and Schedule 7 to, the Welfare Reform and Pensions Act 1999 comes into force and ending on the day on which the member of the transitional case couple who was not entitled to an income-based jobseeker’s allowance on the coming into force of that Schedule is required to attend at a place specified by an employment officer in a notification given or sent to that member.
Supply of information
3G
Where a claim for a jobseeker’s allowance has been made jointly by a joint-claim couple, information relating to that claim may be supplied by the Secretary of State to either or both members of that couple for any purpose connected with that claim.
.
3
After Part IX there shall be inserted the following Part —
PART IXA
HARDSHIP FOR JOINT-CLAIM COUPLES
Meaning of “couple in hardship”
146A
1
In this Part of these Regulations, a “couple in hardship” means for the purposes of regulation 146C, a joint-claim couple who are claiming a jobseeker’s allowance jointly, other than a couple which includes a member to whom paragraph (3) or (4) applies, where —
a
the woman member of the joint-claim couple is pregnant and the Secretary of State is satisfied that, unless a joint-claim jobseeker’s allowance is paid, she will suffer hardship; or
b
one or both members of the couple are members of a polygamous marriage, one member of the marriage is pregnant and the Secretary of State is satisfied that, unless a joint-claim jobseeker’s allowance is paid, she will suffer hardship; or
c
the award of a joint-claim jobseeker’s allowance includes, or would, if a claim for a jobseeker’s allowance from the couple were to succeed, have included in their applicable amount a disability premium and —
i
where the couple have an award, a joint-claim jobseeker’s allowance is not payable either because it is suspended or because section 20A (denial or reduction of joint-claim jobseeker’s allowance) applies in the couple’s case; and
ii
the Secretary of State is satisfied that, unless a joint-claim jobseeker’s allowance is paid, the member of the couple who would have caused the disability premium to be applicable to the couple would suffer hardship; or
d
either member of the couple suffers from a chronic medical condition which results in functional capacity being limited or restricted by physical impairment and the Secretary of State is satisfied that —
i
the suffering has already lasted or is likely to last, for not less than 26 weeks; and
ii
unless a joint-claim jobseeker’s allowance is paid, the probability is that the health of the person suffering would, within two weeks of the Secretary of State making his decision, decline further than that of a normally healthy adult and the member of the couple who suffers from that condition would suffer hardship; or
e
either member of the couple, or where a member of that couple is married to more than one person under a law which permits polygamy, one member of that marriage, devotes a considerable portion of each week to caring for another person who —
i
is in receipt of an attendance allowance or the care component of disability living allowance at one of the two higher rates prescribed under section 72(4) of the Benefits Act; or
ii
has claimed either attendance allowance or disability living allowance, but only for so long as the claim has not been determined, or for 26 weeks from the date of claiming, whichever is the earlier; or
iii
has claimed either attendance allowance or disability living allowance and has an award of either attendance allowance or the care component of disability living allowance at one of the two higher rates prescribed under section 72(4) of the Benefits Act for a period commencing after the date on which that claim was made,
and the Secretary of State is satisfied, after taking account of the factors set out in paragraph (6) in so far as they are appropriate to the particular circumstances of the case, that the person providing the care will not be able to continue doing so unless a joint-claim jobseeker’s allowance is paid; or
f
section 16 applies to either member of the couple by virtue of a direction issued by the Secretary of State, except where the member of the joint-claim couple to whom the direction applies does not satisfy the requirements of section 1(2)(a) to (c); or
g
section 3A(1)(e)(ii) (member of joint-claim couple under the age of 18) applies to either member of the couple and the Secretary of State is satisfied that unless a joint-claim jobseeker’s allowance is paid, the couple will suffer hardship;
h
one or both members of the couple is a person —
i
who, pursuant to the Children Act 1989 , was being looked after by a local authority;
ii
with whom the local authority had a duty, pursuant to that Act, to take reasonable steps to keep in touch; or
iii
who, pursuant to that Act, qualified for advice or assistance from a local authority,
but in respect of whom head (i), (ii) or, as the case may be, (iii) above had not applied for a period of three years or less as at the date on which the requirements of regulation 146F are complied with; and
iv
as at the date on which the requirements of regulation 146F are complied with, that member is, or both of those members are, under the age of 21.
2
Except in a case to which paragraph (3), (4) or (5) applies, a “couple in hardship” means for the purposes of regulation 146D, a joint-claim couple where the Secretary of State is satisfied, after taking account of the factors set out in paragraph (6) in so far as they are appropriate to the particular circumstances of the case, that the couple will suffer hardship unless a joint-claim jobseeker’s allowance is paid.
3
In paragraph (1) and (2), a “couple in hardship” does not include a couple one of whose members is entitled to income support or who falls within a category of persons prescribed for the purposes of section 124(1)(e) of the Benefits Act.
4
Paragraph (1)(e) shall not apply in a case where the person being cared for resides in a residential care or nursing home.
5
In paragraph (2), a “couple in hardship” does not include a joint-claim couple where section 20A(2)(b) or (c) applies to either or both members by virtue of any act or omission relating to a New Deal option.
6
Factors which, for the purposes of paragraphs (1) and (2), the Secretary of State is to take into account in determining whether a joint-claim couple will suffer hardship are —
a
the presence in the joint-claim couple of a person who satisfies the requirements for a disability premium specified in paragraphs 20H and 20I of Schedule 1;
b
the resources which, without a joint-claim jobseeker’s allowance, are likely to be available to the joint-claim couple, the amount by which these resources fall short of the amount applicable in their case in accordance with regulation 146G (applicable amount in hardship cases for joint-claim couples), the amount of any resources which may be available to the joint-claim couple for any person in the couple’s household who is not a member of the family and the length of time for which those factors are likely to persist;
c
whether there is a substantial risk that essential items, including food, clothing, heating and accommodation, will cease to be available to the joint-claim couple, or will be available at considerably reduced levels, the hardship that will result and the length of time those factors are likely to persist.
Period when a joint-claim couple is not in hardship
146B
1
A joint-claim couple which is not a couple in hardship by virtue of regulation 146A(5) shall not be a couple in hardship throughout the period beginning on the day on which a New Deal decision has effect by virtue of regulation 69 or, as the case may be, by virture of regulation 7(8) of the Social Security and Child Support (Decisions and Appeals) Regulations 1999 in relation to either or both members of that couple and ending —
a
on the last day on which a member is required to participate in a New Deal option; or
b
on the day which is 14 days after the day on which the New Deal decision had effect,
whichever is the later.
2
Where a joint-claim couple who are not a couple in hardship by virtue of regulation 146A(5) was a couple in hardship for the purposes of regulation 146D immediately before the commencement of the period referred to in paragraph (1), that couple shall, subject to paragraph (3), again become a couple in hardship for the purposes of regulation 146D on the day following the expiration of that period.
3
A joint-claim couple to whom paragraph (2) applies shall not again become a couple in hardship for the purposes of regulation 146D if —
a
the day following the day the period referred to in paragraph (1) expires is a day within a period in respect of which a subsequent New Deal decision applies by virtue of paragraph (1); or
b
on the day following the expiration of the period referred to in paragraph (1), they are not a couple in hardship for the purposes of regulation 146D.
4
In this regulation, “New Deal decision” means a decision that section 20A(2)(b) or (c) applies to a member of a joint-claim couple by virtue of an act or omission relating to one of the New Deal options.
Circumstances in which a joint-claim jobseeker’s allowance is payable where a joint-claim couple is a couple in hardship
146C
1
This regulation applies where a joint-claim couple is a couple in hardship within the meaning of regulation 146A(1) and is subject to the provisions of regulations 146E and 146F.
2
Subject to paragraph (3), a couple in hardship referred to in paragraph (1), other than a couple in hardship where either or both members are persons to whom regulation 46(1) (waiting days) applies, shall be treated as entitled to a joint-claim jobseeker’s allowance for the period —
a
beginning with the fourth day of the jobseeking period or, if later, from the day the couple first becomes a couple in hardship; and
b
ending on the day before the claim is determined,
where the sole reason for the claim being determined on that day and not earlier is that a question arises as to whether either or both members satisfy the conditions of entitlement in section 1(2)(a) to (c) provided the joint-claim couple satisfy the conditions set out in section 1(2B)(c).
3
A couple in hardship to whom paragraph (2) applies may be treated as entitled to a joint-claim jobseeker’s allowance for a period after the date referred to in that paragraph which is applicable in their case but before the date of the statement referred to in regulation 146E(1) is furnished where the Secretary of State is satisfied that that couple suffered hardship because of a lack of resources during that period.
4
A couple in hardship, except where either or both members have been treated as not available for employment in accordance with regulations under section 6(4) shall, subject to the conditions specified in regulation 146E (conditions for hardship payments), be entitled to a joint-claim jobseeker’s allowance without both members satisfying the requirements of section 1(2)(a) to (c) provided the joint-claim couple satisfy the other conditions of entitlement to that benefit.
5
A joint-claim jobseeker’s allowance shall be payable to a joint-claim couple who are a couple in hardship even though payment to the couple of a joint-claim jobseeker’s allowance has been suspended in accordance with regulations made under section 21 of the Social Security Act 1998 on the ground that a doubt has arisen as to whether either joint-claimant satisfies the requirements of section 1(2)(a) to (c), but the allowance shall be payable only if and for so long as —
a
the joint-claim couple satisfy the other conditions of entitlement to a joint-claim jobseeker’s allowance; or
b
one member satisfies those conditions and the other member comes within any paragraph in Schedule A1 (categories of members not required to satisfy conditions in section 1(2B)(b)).
6
A joint-claim jobseeker’s allowance shall be payable to a couple in hardship even though section 20A(5)(a) (denial of joint-claim jobseeker’s allowance) prevents payment of a joint-claim jobseeker’s allowance to the couple or section 20A(5)(b) (reduction of joint-claim jobseeker’s allowance) reduces the amount of a joint-claim jobseeker’s allowance payable to the couple but the allowance shall be payable only if and for so long as —
a
the joint-claim couple satisfy the other conditions of entitlement to a joint-claim jobseeker’s allowance; or
b
one member satisfies those conditions and the other member comes within any paragraph in Schedule A1 (categories of members not required to satisfy conditions in section 1(2B)(b)).
Further circumstances in which a joint-claim jobseeker’s allowance is payable to a couple in hardship
146D
1
This regulation applies to a couple in hardship falling within paragraph (2) but not paragraph (1) of regulation 146A and is subject to the provisions of regulations 146E and 146F.
2
A couple in hardship shall be treated as entitled to a joint-claim jobseeker’s allowance for a period commencing on whichever is the later of —
a
the 15th day following the date of claim disregarding any waiting days; or
b
the day on which regulation 146E is complied with,
and ending on the day before the claim is determined where the sole reason for the claim being determined on that day and not earlier is that a question arises as to whether either or both members of that couple satisfy the conditions of entitlement in section 1(2)(a) to (c) provided the joint-claim couple satisfy the conditions set out in section 1(2B)(c).
3
A joint-claim jobseeker’s allowance shall be payable, subject to paragraph (4), to a couple in hardship even though payment to them of a joint-claim jobseeker’s allowance has been suspended in accordance with regulations made under section 21 of the Social Security Act 1998 (suspension of benefit) on the ground that a doubt has arisen as to whether either or both members of that couple satisfy the requirements of section 1(2)(a) to (c) of the Act but the allowance shall be payable only if and for so long as —
a
the joint-claim couple satisfy the other conditions of entitlement to a joint-claim jobseeker’s allowance; or
b
one member satisfies those conditions and the other member comes within any paragraph in Schedule A1 (categories of members not required to satisfy conditions in section 1(2B)(b)).
4
A joint-claim jobseeker’s allowance shall not be payable in respect of the first 14 days of the period of suspension.
5
A joint-claim jobseeker’s allowance shall be payable to a couple in hardship even though section 20A(5)(a) (denial of joint-claim jobseeker’s allowance) prevents payment of a joint-claim jobseeker’s allowance to them or section 20A(5)(b) (reduction of joint-claim jobseeker’s allowance) reduces the amount of a joint-claim jobseeker’s allowance payable to them but the allowance —
a
shall not be payable under this paragraph in respect of the first 14 days of the period to which section 20A applies; and
b
shall be payable thereafter only where the conditions of entitlement to a joint-claim jobseeker’s allowance are satisfied or where one member satisfies those conditions and the other member comes within any paragraph in Schedule A1 (categories of members not required to satisfy conditions in section 1(2B)(b)).
Conditions for hardship payments to a joint-claim couple
146E
1
A joint-claim jobseeker’s allowance shall not be payable in accordance with regulation 146C or, as the case may be, 146D, except where either member of the joint-claim couple has —
a
furnished on a form approved for the purpose by the Secretary of State or in such other form as he may in any particular case approve, a statement of the circumstances he relies upon to establish entitlement under regulation 146C or, as the case may be, regulation 146D; and
b
signed the statement.
2
The completed and signed form shall be delivered by either member to such office as the Secretary of State may specify.
Provision of information
146F
For the purposes of section 20B(5) and paragraph 10(3) of Schedule 1 to the Act, a member of a joint-claim couple shall provide to the Secretary of State information as to the circumstances of the alleged hardship of that couple.
Applicable amount in hardship cases for joint-claim couples
146G
1
The weekly applicable amount of the joint-claim couple to whom a joint-claim jobseeker’s allowance is payable in accordance with this Part of these Regulations shall be reduced by a sum equivalent to 40% or, in a case where a member of a joint-claim couple is either pregnant or seriously ill or where a member of the joint-claim couple is a member of a polygamous marriage and one of the members of that marriage is pregnant or seriously ill, 20% of the following amount —
a
where one member of the joint-claim couple or the polygamous marriage is aged not less than 18 but less than 25 and the other member or, in the case of a polygamous marriage, each other member, is a person under 18 to whom section 3A(1)(e)(ii) applies or is not subject to a direction under section 16, the amount specified in paragraph 1(1)(d) of Schedule 1;
b
where one member of the joint-claim couple or of the polygamous marriage (other than a member of a couple or polygamous marriage to whom sub-paragraph (a) applies) at least one of whom is aged not less than 18, the amount specified in paragraph 1(1)(e) of Schedule 1.
2
A reduction under paragraph (1) shall, if it is not a multiple of 5p, be rounded to the nearest such multiple or, if it is a multiple of 2.5p but not of 5p, to the next lower multiple of 5p.
Payments made on account of suspended benefit
146H
1
This regulation applies to a joint-claim couple to whom —
a
payments of a joint-claim jobseeker’s allowance have been suspended in accordance with regulations made under section 21 of the Social Security Act 1998 ;
b
a joint-claim jobseeker’s allowance is paid under regulation 146C or 146D.
2
In the case of a joint-claim couple to whom —
a
this regulation applies; and
b
payments in respect of the benefit suspended fall to be made,
any benefit paid or payable by virtue of regulation 146C(5) or 146D(3) shall be treated as having been paid on account of the suspended benefit and only the balance of the suspended benefit, if any, shall be payable.
.
4
Before Schedule 1, there shall be inserted the Schedule at Schedule 1 to these Regulations.
5
The principal Regulations shall be further amended in accordance with Schedule 2 to these Regulations.
Signed for the purposes of regulation 2(2) and (5) of the Regulations (in so far as regulation 2(5) relates to paragraphs 2 to 9 and 18 to 32 of Schedule 2 to the Regulations) by authority of the Secretary of State for Education and Employment.
Tessa Jowell
Minister of State,
Department for Education and Employment
21st July 2000
Signed for the purposes of the remainder of the Regulations by authority of the Secretary of State for Social Security.
Angela Eagle
Parliamentary Under-Secretary of State,
Department of Social Security
24th July 2000


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 8) Regulations 2000 and shall come into force on 1st September 2000.
2
Regulations 3 and 4 shall have effect in relation to the tax year beginning on 6th April 2000 and any subsequent tax year.
3
Regulations 5 to 36 shall have effect in relation to contributions to be paid in respect of the tax year beginning on 6th April 2000 and any subsequent tax year.
Interpretation
2
In these Regulations “the principal Regulations ” means the Social Security (Contributions) Regulations 1979 and “Schedule 1” means Schedule 1 to the principal Regulations.
Amendment of regulation 22E of the principal Regulations
3
1
Regulation 22E of the principal Regulations (reduction of certain Class 1A contributions on account of the number of employments in the cases of a car made available by reason of two or more employments and of a car made available to two or more employed earners) shall be amended as follows.
2
In the heading for the words “a car made available” in both places where they occur there shall be substituted the words “something provided or made available”.
3
In paragraph (1)(a) for the words “a car is made available for private use” in both paragraphs (i) and (ii) there shall be substituted the words “something is provided or made available”.
4
In paragraph (2) for the words “the car is made available” there shall be substituted the words “the thing is provided or made available”.
Insertion of regulation 22HA in the principal Regulations
4
After regulation 22H of the principal Regulations (calculation of Class 1A contributions) there shall be inserted the following regulation —
Prescribed emoluments in respect of which Class 1A contributions are not payable
22HA
1
Class 1A contributions shall not be payable in respect of the emoluments prescribed by paragraphs (2) to (7) of this regulation.
2
The emoluments prescribed by this paragraph are emoluments which are excluded from the computation of a person’s earnings in respect of any employed earner’s employment by virtue of regulation 19(1)(b) , (c), (h), (l) to (n) , (q) , (z)(ii) , (zh)(ii) , (zo) to (zr) or (zu) , or regulation 19(2), of these Regulations.
3
The emoluments prescribed by this paragraph are emoluments which are payments which are not excluded from the computation of a person’s earnings in respect of any employed earner’s employment by virtue of regulation 19(1)(d) of these Regulations but which —
a
are so excluded by virtue of regulation 19(1)(zg) of these Regulations; or
b
are disregarded in the calculation of earnings paid to or for the benefit of an earner in respect of any employed earner’s employment by virtue of regulation 19(4)(b) of these Regulations.
4
The emoluments prescribed by this paragraph are emoluments which —
a
are excluded from the computation of a person’s earnings in respect of any employed earner’s employment by virtue of regulation 19(1)(zc)(ii) of these Regulations; and
b
are not paid in respect of eligible removal expenses within the meaning of Part III of Schedule 11A to the 1988 Act (eligible removal expenses).
5
The emoluments prescribed by this paragraph are emoluments which consist in the provision, or are provided in connection with all or part of the costs and expenses, of child care (but not school fees) incurred by an employed earner in respect of a child not exceeding the age of 16 for whom he has parental responsibility.
6
The emoluments prescribed by this paragraph are emoluments by way of any benefit pursuant to —
a
a retirement benefits scheme which falls within section 596(1)(a), (b) or (c) of the 1988 Act (exceptions from section 595) or to which section 596(2)(b) of the 1988 Act applies;
b
a pilots' benefit fund under section 607 of the 1988 Act (pilots' benefit fund);
c
a fund to which section 608 of the 1988 Act (superannuation funds approved before 6th April 1980) applies.
7
The emoluments prescribed by this paragraph are so much of any emoluments as are not charged to income tax under Schedule E by virtue of any of the following extra-statutory concessions published by the Inland Revenue as at 1st September 2000 —
a
A2 (meal vouchers);
b
A6 (miners: free coal and allowances in lieu);
c
A11 (residence in the United Kingdom: year of commencement or cessation of residence);
d
A22 (long service awards);
e
A37 (tax treatment of directors' fees received by partnerships and other companies);
f
A56 (benefits in kind: the tax treatment of accommodation in Scotland provided for employees);
g
A57 (suggestion schemes);
h
A58 (travelling and subsistence allowance when public transport disrupted);
i
A59 (disabled persons' home to work travel);
j
A65 (workers on offshore oil and gas rigs or platforms: free transfers from or to mainland);
k
A66 (employees' late night journeys from work to home);
l
A70 (small gifts to employees by third parties and staff Christmas parties);
m
A72 (pension schemes and accident insurance policies);
n
A74 (meals provided by employers);
o
A85 (transfers of assets by employees and directors to employees and others);
p
A91 (living accommodation provided by reason of employment);
q
A97 (jobmatch programme).
8
In this regulation —
“child care” includes —
care provided in accordance with the provisions of Part X of, and Schedule 9 to, the Children Act 1989 (child minding and day care for young children);
in the case of a child aged 8 or over, care provided by a child minder;
in the case of a child under the age of 8, care provided by a child minder where that care does not exceed, in total, two hours in any day;
care provided by a relative or nanny;
care provided during out-of-school hours and during school holidays;
full-time and part-time care;
“emolument” means an amount which for the purposes of the Income Tax Acts is or falls to be treated as an emolument received by an earner from any employment;
“nanny” and “relative” have the meanings assigned to them in sections 71(13) and 105(1) respectively of the Children Act 1989.
Amendment of regulation 33A of the principal Regulations
5
1
Regulation 33A of the principal Regulations (repayment of Class 1A contributions) shall be amended as follows.
2
In paragraph (1) —
a
for the words from “the Secretary of State is satisfied” to “section 4A(6)(a), (b) or (c) of the Act, that” there shall be substituted the words “in the light of information provided to the Inland Revenue, it appears that”;
b
for the words “the Secretary of State shall repay” there shall be substituted the words “the Inland Revenue shall repay”.
3
For paragraph (2) there shall be substituted the following paragraph —
2
The cases to which paragraph (1) of this regulation applies are those in which a person has paid a Class 1A contribution and —
a
in calculating the amount of the contribution the person used information which later proves to have been inaccurate or incomplete; or
b
the employee who received the emolument in respect of which the contribution was payable is later found to have been a person not residing in the United Kingdom for the purposes of income tax at the time of receipt.
4
In paragraph (3) —
a
for the words “the Secretary of State” in the first and third places where they occur there shall be substituted the words “the Inland Revenue”;
b
for the words “the Secretary of State is satisfied” there shall be substituted the words “the Inland Revenue are satisfied”.
Amendment of regulation 42 of the principal Regulations
6
In regulation 42 of the principal Regulations (treatment for the purpose of any contributory benefit of contributions paid under an arrangement) in paragraph (a) for the words “regulations 47 and 48” there shall be substituted the words “regulations 46A and 48”.
Amendment of regulation 46 of the principal Regulations
7
In regulation 46 of the principal Regulations (collection and recovery of earnings-related contributions, Class 1A contributions and Class 1B contributions) for the words “Subject to the provisions of the next succeeding regulation” there shall be substituted the words “Subject to the provisions of regulations 46A and 47 of these Regulations”.
Insertion of regulation 46A in the principal Regulations
8
After regulation 46 of the principal Regulations there shall be inserted the following regulation —
Direct collection and recovery of earnings-related contributions
46A
1
The Inland Revenue may authorise arrangements under which earnings-related contributions are to be paid in a different manner from that prescribed by regulation 46 of these Regulations.
2
The provisions of regulation 46 of these Regulations shall be in addition to any remedy otherwise available for the recovery of earnings-related contributions.
Substitution of regulation 47 of the principal Regulations
9
For regulation 47 of the principal Regulations (direct payment of a Class 1A contribution) there shall be substituted the following regulation —
Payment of Class 1A contributions
47
1
In the cases prescribed by paragraph (2) of this regulation, contributions shall be paid to the Inland Revenue in accordance with regulations 47A to 47M of these Regulations.
2
The cases prescribed by this paragraph are cases where an employer is liable to pay a Class 1A contribution to the Inland Revenue.
3
For the purposes of this regulation and regulations 47A to 47M of these Regulations where —
a
any payment to the Inland Revenue is made by cheque; and
b
the cheque is paid on its first presentation to the banker on whom it is drawn,
the payment shall be treated as made on the day on which the cheque was received by the Inland Revenue, and “pay”, “paid”, “unpaid” and “overpaid” in this regulation, and in regulations 47A to 47M of these Regulations, shall be construed accordingly.
4
In this regulation, and in regulations 47A to 47M of these Regulations, “employer” includes the person liable to pay a Class 1A contribution in accordance with section 10ZA of the Social Security Contributions and Benefits Act 1992 (liability of third party provider of benefits in kind).
Amendment of regulation 47A of the principal Regulations
10
1
Regulations 47A of the principal Regulations (due date for a direct payment Class 1A contribution) shall be amended as follows.
2
In the heading for the words “direct payment” there shall be substituted the words “payment of a”.
3
In paragraph (1) —
a
the words from “where a direct payment” to “of these Regulations,” shall be omitted;
b
for the words “such a contribution” there shall be substituted the words “a Class 1A contribution to the Inland Revenue”.
4
In paragraph (2) the words “direct payment” shall be omitted.
Amendment of regulations 47B and 47C of the principal Regulations
11
1
Regulations 47B and 47C of the principal Regulations (provisions relating to a direct payment Class 1A contribution due on succession to, and cessation of, business) shall each be amended as follows.
2
In the heading the words “direct payment” shall be omitted.
3
In paragraph (1) —
a
the words “direct payment” shall be omitted;
b
immediately after sub-paragraph (a) there shall be inserted the word “and”;
c
the word “and” immediately after sub-paragraph (b) shall be omitted;
d
sub-paragraph (c) shall be omitted.
4
In paragraph (3) the words from “, by showing that amount” to the end shall be omitted.
Amendment of regulation 47D of the principal Regulations
12
1
Regulation 47D of the principal Regulations (employer failing to pay a direct payment Class 1A contribution) shall be amended as follows.
2
In the heading and in paragraph (1)(a) the words “direct payment” shall be omitted.
3
After paragraph (2) there shall be added the following paragraphs —
3
Upon receipt of a return made by an employer under paragraph (1) of this regulation, the Inland Revenue may prepare a certificate showing the amount of a Class 1A contribution which the employer is liable to pay to them for the year in question.
4
The production of the return made by the employer under paragraph (1) of this regulation and of the certificate of the Inland Revenue under paragraph (3) of this regulation shall be sufficient evidence that the amount shown in the certificate is the amount of a Class 1A contribution which the employer is liable to pay to the Inland Revenue in respect of the year in question.
5
Any document purporting to be a certificate under paragraph (3) of this regulation shall be deemed to be such a certificate until the contrary is proved.
Amendment of regulation 47E of the principal Regulations
13
In regulation 47E of the principal Regulations (specified amount of a direct payment Class 1A contribution) in the heading and in paragraph (1) the words “direct payment” shall be omitted.
Amendment of regulation 47F of the principal Regulations
14
1
Regulation 47F of the principal Regulations (interest on an overdue direct payment Class 1A contribution) shall be amended as follows.
2
In the heading and in paragraph (1) the words “direct payment” shall be omitted.
3
For paragraph (5) there shall be substituted the following paragraph —
5
For the purposes of this regulation, “the reckonable date” means the 19th July in the year immediately following the end of the year in respect of which the Class 1A contribution is payable to the Inland Revenue.
Amendment of regulation 47G of the principal Regulations
15
1
Regulation 47G of the principal Regulations (payment of interest on a repaid direct payment Class 1A contribution) shall be amended as follows.
2
In the heading and in paragraph (1)(a) the words “direct payment” shall be omitted.
3
For paragraph (2) there shall be substituted the following paragraph —
2
For the purposes of this regulation, “the relevant date” means —
a
the 14th day after the end of the year in respect of which the Class 1A contribution was paid; or
b
if later than that day, the date on which that contribution was paid.
Amendment of regulation 47H of the principal Regulations
16
In regulation 47H of the principal Regulations (repayment of interest paid on a direct payment Class 1A contribution) and in the heading to that regulation the words “direct payment” shall be omitted.
Amendment of regulation 47I of the principal Regulations
17
1
Regulation 47I of the principal Regulations (remission of interest on a direct payment Class 1A contribution) shall be amended as follows.
2
In the heading the words “direct payment” shall be omitted.
3
In paragraph (1) —
a
the words “as a result of an official error being made” shall be omitted;
b
for the words from “from the first relevant date” to the end there shall be substituted the words “commencing on the first relevant date and ending on the second relevant date in the circumstances specified in paragraph (1A) of this regulation”.
4
After paragraph (1) there shall be inserted the following paragraph —
1A
For the purposes of paragraph (1) of this regulation, the circumstances are that the liability, or a greater liability, to pay interest in respect of a Class 1A contribution arises as the result of an official error being made.
5
In paragraph (2)(c) the words “in writing” shall be omitted.
Amendment of regulation 47J of the principal Regulations
18
1
Regulation 47J of the principal Regulations (return by employer) shall be amended as follows.
2
In paragraph (1) —
a
the words “direct payment” shall be omitted;
b
for the words “regulation 47A(1) of these Regulations” there shall be substituted the words “regulation 47A(1), 47B(2) or 47C(2) of these Regulations, as the case may be,”;
c
for the words “105 days after” there shall be substituted the words “6th July following”;
d
in sub-paragraph (a) the words “and employee” shall be omitted;
e
in sub-paragraph (c) for the words “the number of cars” there shall be substituted the words “the amounts which are emoluments”.
3
For paragraph (2) there shall be substituted the following paragraph —
2
The return referred to in paragraph (1) of this regulation shall include a declaration by the person making the return to the effect that the return is to the best of his knowledge correct and complete.
4
Paragraph (3) shall be omitted.
Amendment of regulation 47K of the principal Regulations
19
1
Regulation 47K of the principal Regulations (penalties for incorrect and incomplete returns) shall be amended as follows.
2
In the heading for the words “incorrect and incomplete” there shall be substituted the words “failure to make a return and incorrect”.
3
In paragraph (2) for the words “regulation 47A(1), 47B(2) or 47C(2) of these Regulations, as the case may be,” there shall be substituted the words “regulation 47J(1) of these Regulations”.
4
For paragraph (3) there shall be substituted the following paragraphs —
3
For the purposes of paragraph (2) of this regulation, “the relevant monthly amount” in the case of a failure to make a return is —
a
where the number of earners in respect of whom particulars of the amount of any Class 1A contribution payable should be included in the return is 50 or less, £100; or
b
where that number is greater than 50, £100 for each 50 such earners and an additional £100 where that number is not a multiple of 50.
3A
The total penalty payable under paragraph (2)(a) of this regulation shall not exceed the total amount of Class 1A contributions payable in respect of the year to which the return in question relates.
5
For paragraph (4) there shall be substituted the following paragraph —
4
Any penalty imposed in accordance with the provisions of this regulation shall be recoverable as if it were a Class 1A contribution which the employer is liable to pay to the Inland Revenue under regulation 47A of these Regulations.
6
For paragraph (6) there shall be substituted the following paragraph —
6
The Inland Revenue may, in their discretion, mitigate any penalty, or stay or compound any proceedings for any penalty imposed in accordance with the provisions of this regulation, and may also, after judgment, further mitigate or entirely remit such a penalty.
7
After paragraph (6) there shall be added the following paragraph —
7
For the purposes of this regulation, a person shall be deemed not to have failed to have done anything required to be done within a limited time if that person —
a
did it within such further time, if any, as the Inland Revenue allowed; or
b
had a reasonable excuse for not having done it and, if that excuse ceased, did it without unreasonable delay after it had ceased.
Insertion of regulations 47L and 47M in the principal Regulations
20
After regulation 47K of the principal Regulations there shall be inserted the following regulations —
Application of the Management Act to penalties for failure to make a return and incorrect returns
47L
1
Section 100 of the Management Act (determination of penalties by officer of Board) shall apply with any necessary modifications in relation to the determination of any penalty under regulation 47K of these Regulations as it applies to the determination of a penalty under the Taxes Acts.
2
Section 100D of the Management Act (penalty proceedings before court) shall apply with any necessary modifications in relation to any proceedings for a penalty under regulation 47K of these Regulations as it applies in relation to proceedings for a penalty under the Taxes Acts.
3
Section 104 of the Management Act (saving for criminal proceedings) shall apply with any necessary modifications in relation to the provisions of regulation 47K of these Regulations as it applies in relation to the provisions of the Taxes Acts.
4
Section 105 of the Management Act (evidence in cases of fraudulent conduct) shall apply with any necessary modifications in relation to any proceedings for a penalty under regulation 47K of these Regulations, or on appeal against the determination of such a penalty, as it applies in relation to any proceedings for a penalty, or on appeal against the determination of a penalty, under the Management Act.
5
In this regulation —
“the Management Act” means the Taxes Management Act 1970 .
“the Taxes Acts” has the same meaning as in section 118(1) of the Management Act (interpretation).
Set-off of Class 1A contributions falling to be repaid against earnings-related contributions
47M
1
In the circumstances prescribed by paragraph (2) of this regulation, an amount in respect of a Class 1A contribution that falls to be repaid in accordance with these Regulations may be set off to the extent prescribed by paragraph (3) of this regulation against liabilities under these Regulations.
2
The circumstances prescribed by this paragraph are where an employer has paid to the Inland Revenue in accordance with regulations 47 to 47L of these Regulations an amount in respect of Class 1A contributions which he was not liable to pay.
3
The extent prescribed by this paragraph is that the employer shall be entitled to deduct the amount in respect of Class 1A contributions which he was not liable to pay from any payment in respect of secondary earnings-related contributions which he is subsequently liable to pay to a Collector under Regulation 26 or 26A of Schedule 1 to these Regulations for any income tax period in the same year.
4
In this regulation “Collector”, “income tax period” and “year” have the same meanings as in Regulations 2(1) of Schedule 1 to these Regulations.
Amendment of regulation 48 of the principal Regulations
21
In regulation 48 of the principal Regulations (special provisions relating to primary Class 1 contributions) in paragraph (1) —
a
for the words “authorised under the last preceding regulation” there shall be substituted the words “authorised under regulation 46A of these Regulations”;
b
for the words “the Secretary of State” there shall be substituted the words “the Inland Revenue”.
Amendment of heading to Parts II and III of Schedule 1
22
In the heading to Parts II and III of Schedule 1 the words “AND RECORDING OF CLASS 1A CONTRIBUTIONS” shall be omitted.
Amendment of Regulation 13 of Schedule 1
23
In Regulation 13(6) of Schedule 1 (calculation of deduction) the words “and Regulations 13A(b) and 26D(4)” shall be omitted.
Omission of Regulation 13A of Schedule 1
24
Regulation 13A of Schedule 1 (recording of Class 1A contributions) shall be omitted.
Amendment of Regulation 26C of Schedule 1
25
1
Regulation 26C of Schedule 1 (payment of Class 1A contributions and Class 1B contributions) shall be amended as follows.
2
In the heading the words “Class 1A contributions and” shall be omitted.
3
Paragraph (1) shall be omitted.
4
In paragraph (3) the words “Class 1A contributions or” shall be omitted.
Omission of Regulations 26D of Schedule 1
26
Regulation 26D of Schedule 1 (payment of Class 1A contributions on succession to or cessation of, business) shall be omitted.
Amendment of Regulation 27 of Schedule 1
27
1
Regulation 27 of Schedule 1 (employer failing to pay earnings-related contributions or Class 1A contributions) shall be amended as follows.
2
In the heading the words “or Class 1A contributions” shall be omitted.
3
Paragraph (2A) shall be omitted.
4
For paragraph (3) there shall be substituted the following paragraph —
3
If the Collector is not satisfied that an amount of earnings-related contributions paid to him by the employer under Regulation 26 or 26A for any income tax period is the full amount which the employer is liable to pay to him, the Collector may give a notice under paragraph (1) of this Regulation notwithstanding such payment.
Omission of Regulation 27B of Schedule 1
28
Regulation 27B of Schedule 1 (specified amount of Class 1A contributions) shall be omitted.
Amendment of Regulation 28 of Schedule 1
29
1
Regulation 28 of Schedule 1 (recovery of earnings-related contributions, Class 1A contributions or Class 1B contributions) shall be amended as follows.
2
In the heading for the words “earnings-related contributions, Class 1A contributions or” there shall be substituted the words “earnings-related contributions or”.
3
In paragraph (1) —
a
immediately following sub-paragraph (a) the word “or” shall be inserted;
b
sub-paragraph (b) and the word “or” immediately following it shall be omitted.
4
In paragraph (2) —
a
sub-paragraph (b) shall be omitted;
b
in sub-paragraphs (d) and (e) the word “, (b)” shall be omitted.
5
Paragraph (4)(b) shall be omitted.
Amendment of Regulation 28A of Schedule 1
30
1
Regulation 28A of Schedule 1 (interest on overdue earnings-related contributions, Class 1A contributions or Class 1B contributions) shall be amended as follows.
2
In the heading for the words “earnings-related contributions, Class 1A contributions or” there shall be substituted the words “earnings-related contributions or”.
3
In paragraph (1)(a) the words “or a Class 1A contribution which he is liable to pay in that year” shall be omitted.
4
In paragraph (2) —
a
for the words “an earnings-related contribution, a Class 1A contribution or” there shall be substituted the words “an earnings-related contribution or”;
b
for the words “Regulation 26, 26A, 26C or 26D” there shall be substituted the words “Regulation 26, 26A, or 26C”.
5
Paragraph (3)(b)(ii) shall be omitted.
Amendment of Regulation 28B of Schedule 1
31
1
Regulation 28B of Schedule 1 (payment of interest on repaid earnings-related contributions, Class 1A contributions or Class 1B contributions) shall be amended as follows.
2
In the heading for the words “earnings-related contributions, Class 1A contributions or” there shall be substituted the words “earnings-related contributions or”.
3
In paragraph (1) the words “or a Class 1A contribution” shall be omitted.
4
In paragraph (2)(a) the words “or a Class 1A contribution” shall be omitted.
5
In paragraph (3) for the words “an earnings-related contribution, a Class 1A contribution or” there shall be substituted the words “an earnings-related contribution or”.
6
In paragraph (4) —
a
in sub-paragraph (a) —
i
immediately following paragraph (i) there shall be inserted the word “or”;
ii
paragraph (ii) and the word “or” immediately following it shall be omitted;
b
in sub-paragraph (b) for the words “the earnings-related contribution, Class 1A contribution or” there shall be substituted the words “the earnings-related contribution or”.
Amendment of Regulation 28C of Schedule 1
32
In Regulation 28C of Schedule 1 (repayment of interest) —
a
the words “a Class 1A contribution or” in the first place where they occur shall be omitted;
b
for the words “an earnings-related contribution, a Class 1A contribution or” there shall be substituted the words “an earnings-related contribution or”;
c
in paragraph (b) for the words “the earnings-related contribution, Class 1A contribution or” there shall be substituted the words “the earnings-related contribution or”.
Amendment of Regulation 28D of Schedule 1
33
In Regulation 28D of Schedule 1 (remission of interest for official error) in paragraph (2) for the words “an earning-related contribution, a Class 1A contribution or” there shall be substituted the words “an earnings-related contribution or”.
Amendment of Regulation 30 of Schedule 1
34
1
Regulation 30 of Schedule 1 (return by employer at end of year) shall be amended as follows.
2
In paragraph (1) —
a
the word “and” immediately following sub-paragraph (gg) shall be omitted;
b
sub-paragraphs (h) and (i) shall be omitted.
3
In paragraph (2) —
a
the words “and” immediately following sub-paragraph (gg) shall be omitted;
b
sub-paragraphs (h) and (i) shall be omitted.
4
For paragraph (6) there shall be substituted the following paragraph —
6
If within 14 days of the end of any year an employer has failed to pay to the Collector the total amount of earnings-related contributions which he is liable so to pay, the Collector may prepare a certificate showing the amount of such contributions remaining unpaid for the year in question, excluding any amount deducted by the employer by virtue of the Compensation of Employers Regulations, and the provisions of Regulation 28 shall with any necessary modifications apply to the amount shown in such a certificate.
Amendment of Regulation 32 of Schedule 1
35
1
Regulation 32 of Schedule 1 (inspection of employer’s records) shall be amended as follows.
2
In paragraph (2) —
a
in sub-paragraph (aa) the words “Class 1A contributions or” shall be omitted;
b
in sub-paragraph (b) for the words “earnings-related contributions, Class 1A contributions or” there shall be substituted the words “earnings-related contributions or”.
3
In paragraph (5) the words “under Regulation 26C(1)” shall be omitted.
4
For paragraph (6) there shall be substituted the following paragraph —
6
For the purposes of this Regulation “employer” —
a
includes, in relation to a Class 1A contribution, the person liable to pay such a contribution in accordance with section 10ZA of the Social Security Contributions and Benefits Act 1992 (liability of third party provider of benefits in kind); and
b
means, in relation to a Class 1B contribution, the person liable to pay such a contribution in accordance with section 10A of that Act (Class 1B contributions).
Amendment of Regulation 34A of Schedule 1
36
In Regulation 34A of Schedule 1 (payments by cheque) for the words “Regulations 26, 26A, 26C, 26D, 27A, 27B, 28A and 28B” there shall be substituted the words “Regulations 26, 26A, 26C, 27A, 28A and 28B”.
Jim Dowd
Bob Ainsworth
Two of the Lords Commissioners of Her Majesty’s Treasury
10th August 2000
Nick Montagu
Tim Flesher
Two of the Commissioners of Inland Revenue
7th August 2000


text:
Title, commencement and extent
1
1
These Regulations may be cited as the Agricultural Processing and Marketing Grants Regulations 2000 and shall come into force on 5th December 2000.
2
These Regulations shall extend to England only.
Interpretation
2
1
In these Regulations, unless the context otherwise requires —
“approved expenditure” means, in relation to any operation, expenditure which the Minister has approved under these Regulations for the receipt of financial support, and “approve” and “approval” shall be construed accordingly;
“beneficiary” means a person who has been granted approval for expenditure in connection with an operation;
“Community support” means support from the European Agricultural Guidance and Guarantee Fund payable in accordance with the Community legislation;
“the Community legislation” means the instruments listed in the Schedule to these Regulations, in so far as they relate to expenditure for which support may be granted pursuant to Articles 25 to 28 of Council Regulation 1257/1999/ EC ;
“Council Regulation 1257/1999/EC” means Council Regulation (EC) No. 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund ( EAGGF ) ;
“electronic communication” has the same meaning as in the Electronic Communications Act 2000 ;
“the ERDP ” means the England Rural Development Programme approved by the Commission Decision referred to in the Schedule to these Regulations, and “the relevant part of the ERDP” means that part of the ERDP which relates to expenditure for which support may be granted pursuant to Articles 25 to 28 of Council Regulation 1257/1999/EC ;
“financial support” means an amount paid or payable under these Regulations;
“the Minister” means the Minister of Agriculture, Fisheries and Food;
“operation” means an investment or project;
“public funds” means monies made available by —
a body exercising public functions within the United Kingdom; or
the European Communities; and
“small and medium-sized enterprises” has the same meaning as in the Annex to Commission Recommendation (EC) No. 96/280 of 3 April 1996 concerning the definition of small and medium-sized enterprises
2
A reference in these Regulations to anything done in writing or produced in written form includes a reference to an electronic communication which has been recorded and is consequently capable of being reproduced.
Grants to improve processing and marketing of agricultural products
3
1
The Minister may pay a grant to a beneficiary towards approved expenditure incurred in connection with an operation.
2
The amount of any such grant shall be 30 per cent of approved expenditure or, if any other grant is payable from public funds in relation to the approved expenditure, such other amount as, when added to that other grant, would lead to a value of 30 per cent of the approved expenditure.
3
The minimum cost of an operation in connection with which a grant is paid under paragraph (1) shall be £70,000.
4
The maximum grant payable under this regulation in respect of any operation shall be £1,200,000.
Approval of expenditure
4
1
An application for the approval of expenditure in connection with an operation shall be made in such form and at such time as the Minister reasonably may require.
2
An application shall contain such other information as the Minister reasonably may require.
3
The Minister may refuse to approve expenditure in connection with an operation, or approve it in whole or in part, but, in doing either, he shall have regard to the benefits such an approval would have on small and medium-sized enterprises, and, in any event, he shall not approve it unless he is satisfied that it is eligible for Community support and is in accordance with the relevant part of the ERDP.
4
Approval may be given subject to such conditions as the Minister may determine.
5
The Minister may vary any approval by varying any condition to which it is subject, or imposing conditions.
6
Before varying an approval under paragraph (5), the Minister shall —
a
give the beneficiary notice in writing that he proposes to do so with a statement of his reasons;
b
give the beneficiary an opportunity to make written representations within such time as the Minister considers reasonable; and
c
consider any such representations.
7
An approval or variation under this regulation shall be in writing.
Claims
5
A claim for financial support shall be made at such time or within such period and in such form, and be accompanied by such information, as the Minister reasonably may require.
Payment
6
1
The Minister may pay a grant in respect of approved expenditure in connection with an operation by payment of a single lump sum or by instalments.
2
Payments may be made —
a
at such time or times as the Minister reasonably may determine; and
b
subject to such conditions as the Minister reasonably may determine.
Information
7
1
A beneficiary shall give the Minister such information about any approved expenditure and any operation in connection with which such expenditure is incurred as the Minister reasonably may require.
2
Where the Minister requires such information, the beneficiary shall give it to him within such period as the Minister reasonably may determine.
Record keeping
8
1
A beneficiary shall keep any invoice, account or other document relating to approved expenditure or any operation in connection with which such expenditure is incurred for the period of 6 years beginning with the day on which the last payment of financial support under these Regulations is made to him in connection with that expenditure or operation, subject to paragraphs (2) and (3).
2
If a beneficiary transfers the original of any such document to another person in the normal course of business, he shall instead keep a copy of that document for that period.
3
Paragraph (1) shall not apply where the document has been removed by any person lawfully authorised to remove it.
Revocations and transitional saving
9
1
The Agricultural Processing and Marketing Grant Regulations 1995 (“the 1995 Regulations ”) and the Agriculture (Closure of Grant Schemes) (England) Regulations 2000 are hereby revoked, subject to paragraph (2).
2
Paragraph (1) shall not affect the continued operation of regulations 4(3), 4(4) and 5 to 8 of the 1995 Regulations in respect of financial support paid under those Regulations.
Elliot Morley
Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food
9th November 2000


text:
Citation and commencement
1
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 6) Regulations 2000 and shall come into force on 4th August 2000.
Interpretation
2
In these Regulations “the principal Regulations ” means the Social Security (Contributions) Regulations 1979 .
Amendment of the principal Regulations
3
The principal Regulations are amended in accordance with regulations 4 to 9 below.
4
In regulation 1(2) (interpretation) in the definition of “readily convertible asset” at the end there is added “, but this is subject to paragraph 128(2) of Schedule 8 to the Finance Act 2000 (approved employee share ownership plans — meaning of readily convertible asset) ”.
5
For regulation 17A (payments to directors to be treated as earnings) there is substituted —
Payments to be treated as earnings
17A
1
For the purposes of section 3 of the Act (earnings) the amounts specified in paragraphs (2) to (4) of this regulation shall be treated as remuneration derived from an employed earner’s employment.
2
The amount specified in this paragraph is the amount of any payment by a company to or for the benefit of any of its directors if —
a
apart from this paragraph the payment would, when made, not be earnings for the purposes of the Act; and
b
the payment is made on account of or by way of an advance on a sum which would be earnings for those purposes.
3
The amount specified in this paragraph is any amount in respect of which an employed earner is chargeable to tax under Schedule E under any provision of sections 140A to 140H of the Income and Corporation Taxes Act 1988 (conditional acquisition of shares and convertible shares) in respect of the acquisition, on or after 9th April 1998, of shares or an interest in shares.
4
The amount specified in this paragraph is any amount in respect of which —
a
an employed earner is chargeable to tax under Schedule E under any provision of Part X of Schedule 8 to the Finance Act 2000 (employee share ownership plans — income tax); and
b
income tax is deductible under regulations made under section 203 of the Income and Corporation Taxes Act 1988 ( PAYE regulations).
.
6
Regulation 17AB (further provision as to payments to be treated as earnings) is revoked.
7
In regulation 18 (calculation of earnings) in paragraph (15)(c) for “by virtue of regulation 17AB” there is substituted “under regulation 17A(3)”.
8
1
Regulation 19 (payments to be disregarded) is amended in accordance with the following provisions of this regulation.
2
In paragraph (1) —
a
after sub-paragraph (m) there are inserted the following sub-paragraphs —
ma
a payment by way of the grant of a qualifying option within the meaning of Schedule 14 to the Finance Act 2000 (enterprise management incentives) which is capable of being exercised more than ten years after the grant;
mb
a payment deducted from the earnings of the employment under a partnership share agreement;
mc
a payment by way of an award of shares under an employee share ownership plan;
;
b
in head (ii) of sub-paragraph (zj) for “by virtue of regulation 17AB of these Regulations (further provision as to payments to be treated as earnings)” there is substituted “under regulation 17A(3) (payments to be treated as earnings — conditional acquisition of shares and convertible shares)”; and
c
in sub-paragraph (zk) for “by virtue of regulation 17AB” there is substituted “under regulation 17A(3)”.
3
After paragraph (7A) there are inserted the following paragraphs —
7B
In paragraph (1)(mb) “partnership share agreement” has the meaning given in paragraph 34 of Schedule 8 to the Finance Act 2000.
7C
In paragraph (1)(mc) “employee share ownership plan” has the meaning given in paragraph 1(1) of Schedule 8 to the Finance Act 2000.
.
9
In Regulation 13(3D)(b)(ii) of Schedule 1 to the principal Regulations (calculation of deduction in respect of earnings-related contributions) for “17AB” there is substituted “17A(3)”.
Consequential amendment of the Social Security Contributions (Intermediaries) Regulations 2000
10
In regulation 7(1) of the Social Security Contributions (Intermediaries) Regulations 2000 , in paragraph (a) of Step Seven for “17A ” there is substituted “17A(2)”.
Jim Dowd
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
28th July 2000
The Secretary of State hereby concurs.
P. Hollis
Parliamentary Under-Secretary of State,
Department of Social Security
29th July 2000


text:
1
This Order may be cited as the Income Tax (Cash Equivalents of Car Fuel Benefits) Order 2000 and shall come into force on 6th April 2000.
2
In section 158 of the Income and Corporation Taxes Act 1988 (car fuel) for the Tables in subsection (2) (tables of cash equivalents) there shall be substituted —
TABLE A
Cylinder capacity of car in cubic centimetres Cash equivalent
1,400 or less £1,700 More than 1,400 but not more than 2,000 £2,170 More than 2,000 £3,200
TABLE AB
Cylinder capacity of car in cubic centimetres Cash equivalent
2,000 or less £2,170 More than 2,000 £3,200
TABLE B
Description of car Cash equivalent
Any car £3,200
.
David Jamieson
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
21st March 2000


text:
1
This Order may be cited as the A43 Trunk Road (M40 to B4031 Improvement Slip Roads) Order 2000 and shall come into force on 9th June 2000.
2
In this Order —
1
all measurements of distance are measured along the route of the relevant highway;
2
i
“the main new road” means the new highway which the Secretary of State proposes to construct in pursuance of The A43 Trunk Road (M40 to B4031 Improvement) Order 2000;
ii
“the plan” means the plan numbered PSE/O/A43/2/65/2/1, marked “The A43 Trunk Road (M40 to B4031 Improvement Slip Roads) Order 2000”, signed by authority of the Secretary of State for the Environment, Transport and the Regions and deposited at the Highways Agency, St. Christopher House, Southwark Street, London, SE1 0TE; and
iii
“the slip roads” means the new highways which the Secretary of State proposes to construct along the routes described in the Schedule to this Order and which connect the main new road with the other highways at the places stated in that Schedule.
3
The slip roads shall become trunk roads from the date when this Order comes into force.
4
The centre line of each of the slip roads is indicated by a heavy black line on the plan.
5
The Secretary of State directs as respects any part of a highway which crosses the route of any of the slip roads that —
a
where the highway is maintainable at the public expense by a local highway authority, the part in question shall be maintained by that authority, and
b
where the highway is not so maintainable and is not maintainable under a special enactment or by reason of tenure, enclosure or prescription, the Secretary of State shall be under no duty to maintain the part in question, until, in either case, a date to be specified in a notice given by the Secretary of State to the highway authority for that highway. The date specified will not be later than the date on which the relevant route is opened for traffic.
Signed by authority of the Secretary of State for the Environment, Transport and the Regions
WSC Wadrup
A Divisional Director in the Highways Agency
10th May 2000