text:
PART 1
Preliminary
Citation commencement and interpretation
1
1
These Regulations may be cited as the Pension Protection Fund (Compensation) Regulations 2005 and shall come into force on 6th April 2005.
2
In these Regulations —
“ the Act ” means the Pensions Act 2004;
“early retirement age” means the age specified in the scheme rules as being the date on which a member may, subject to actuarial adjustment, become entitled to payment of a pension prior to attaining normal pension age;
“employer” in relation to an occupational pension scheme which has no active members, except in relation to a multi-employer scheme, or a section of a multi-employer scheme, includes every person who was the employer of persons in the description of employment to which the scheme relates immediately before the time at which the scheme ceased to have any active members in relation to it.
“employer” in relation to a multi-employer scheme, or a section of a multi-employer scheme, includes —
in the case of a scheme which has no active members, every person who was the employer of persons in the description of employment to which the scheme, or section, relates immediately before the time at which the scheme, or section ceased to have any active members in relation to it unless, after that time —
a debt under section 75 of the Pensions Act 1995 (deficiencies in the assets) becomes due from that person, to the scheme or section; and
either —
the full amount of the debt has been paid by that person to the trustees or managers of the scheme or section, or
in circumstances where a legally enforceable agreement has been entered into between that person and the trustees or managers of the scheme, or section, the effect of which is to reduce the amount which is payable in respect of the debt, the reduced amount of the debt has been paid in full by that person to those trustees or managers; and
in any other case, any person who has ceased to be the employer of persons in the description of employment to which the scheme, or section, relates unless —
at the time when he so ceased, the scheme, or section was not being wound up and continued to have active members in relation to it; and
a debt under section 75 of the Pensions Act 1995 became due at that time from that person to the scheme, or section, and either —
the full amount of the debt has been paid by that person to the trustees or managers of the scheme, or section, or
in circumstances where a legally enforceable agreement has been entered into between that person and the trustees or managers of the scheme, or section, the effect of which is to reduce the amount which is payable in respect of the debt, the reduced amount of the debt has been paid in full by that person to those trustees or managers;
“employment” means any trade, business, profession, office or vocation;
“pensionable service” has the meaning given by section 70(2) of the Pension Schemes Act 1993 (interpretation) ;
“qualifying course” means a full time educational or vocational course at a recognised educational establishment where in pursuit of that course, the time spent receiving instruction or tuition, undertaking supervised study, examination or practical work or taking part in any exercise, experiment or project for which provision is made in the curriculum of the course, exceeds 12 hours per week in normal term time, and shall include any gaps between the ending of one course and the commencement of another, where the person is enrolled on and commences the latter course;
“retail prices index” means the general index (for all items) published by the Office for National Statistics or, if that index is not published for a relevant month, any substituted index or index figures published by that office ;
“scheme” in the case of a section or a segregated part of a scheme, which for the purposes of Part 2 of the Act, is an eligible scheme, includes that section or segregated part of a scheme;
“scheme benefit age”, in relation to a scheme, means the earliest age at which a person who has pension credit rights under the scheme is entitled to receive a pension by virtue of those rights (disregarding any scheme rule making special provision as to early payment of pension on grounds of ill-health or otherwise);
“scheme pension age”, in relation to a scheme and a member’s pensionable service under it, means —
in a case where the scheme provides for the member only a guaranteed minimum pension, the earliest date at which the member is entitled to receive the guaranteed minimum pension on retirement from any employment to which the scheme applies; and
in any other case, the earliest age at which the member is entitled to receive benefits (other than a guaranteed minimum pension) on his retirement from such employment;
“surviving dependant” means —
a child of the family who is financially dependent on the member, and who is aged less than 18; or
a child of the family who is financially dependent on the member, who is aged less than 25 and who is —
either attending a qualifying course; or
incapable of engaging in full time paid employment due to a condition that falls within the definition of a disability under the Disability Discrimination Act 1995 ;
“transferor” has the meaning given by section 29(8) of the Welfare Reform and Pensions Act 1999 (creation of pension credits and debits) ;
“relevant partner” means a person of either sex who was not married to the member and who was living with the member as if that person and the member were husband and wife; and for the purposes of these Regulations, two adults of the same sex are to be regarded as living together as husband and wife if, but only if, they would be regarded as living together as husband and wife were they instead two adults of opposite sex.
PART 2
Early payment of compensation
Circumstances where a person shall be entitled to early payment of compensation
2
1
The conditions subject to which a person may become entitled to —
a
periodic compensation under paragraphs 11 or 15; or
b
lump sum compensation under paragraphs 14 or 19,
of Schedule 7 to the Act before he attains normal pension age are those prescribed in the following paragraphs of this regulation.
2
Those conditions are —
a
that the person has given notice to the Board , in accordance with paragraph (3), that he wishes to receive that compensation before he attains normal pension age; and
b
he has attained the age of 50 on the date on which the compensation is to become payable early.
3
The notice referred to in paragraph (2)(a) —
a
must include —
i
the person’s name, address, date of birth and national insurance number;
ii
the name and address of the employer to which the scheme for which the Board has assumed responsibility relates (“the relevant scheme”); and
iii
the date on which the person would like the compensation to become payable early (“the requested early payment date”);
b
must not be given before the date on which the Board assumes responsibility for the relevant scheme; and
c
subject to paragraph (4), must be given at least six months before the requested early payment date.
4
The Board may waive the requirement in paragraph (3)(c) if, in its opinion, compliance with that requirement would cause hardship to the person who would like to receive the payment of compensation early.
5
This regulation does not apply to any case where the compensation is payable under paragraphs 15 or 19 of Schedule 7 to the Act by virtue of paragraph 21 (pension credit members who have not attained normal benefit age at assessment date) of that Schedule.
PART 3
Benefits for Survivors
Circumstances where a widow or widower is not entitled to periodic compensation
3
A widow or widower shall not be entitled to periodic compensation under paragraph 4 (pensions in payment at assessment date), 6 (pension benefits postponed at assessment date), 9 (active members over normal pension age at assessment date), 13 (active members who have not attained normal pension age at assessment date) or 18 (deferred members who have not attained normal pension age at assessment date) of Schedule 7 to the Act where there is no provision to pay a survivor’s pension under the admissible rules of the scheme.
Compensation for surviving dependants
4
1
A person shall be entitled to periodic compensation under paragraph 23 of Schedule 7 to the Act (compensation in form of dependants' benefits)in the circumstances prescribed in this regulation.
2
In the case of a relevant partner, the circumstances are where there is provision to pay a survivor’s pension to an unmarried partner of the member under the admissible rules of the scheme (whether discretionary or otherwise); and
a
the member —
i
has provided the Board with a signed written notice informing the Board that the person is a relevant partner; and
ii
the relevant partner has demonstrated to the satisfaction of the Board that he was co-habiting with the member at the date of the member’s death; or
b
where the member has not provided the Board with a signed notice in accordance with paragraph (2)(a)(i), the relevant partner provides evidence to the satisfaction of the Board that —
i
he was financially dependent on, or interdependent on the member; and
ii
he was co-habiting with the member;
at the date of the member’s death.
3
In the case of a surviving dependant the circumstances are where the surviving dependant provides —
a
in the case of a natural child or unborn child of the member, a birth certificate demonstrating that he was the natural child of the member;
b
in the case of an adopted child of the member, the adoption certificate demonstrating that he was the adopted child of the member; or
c
in the case of any other child who is a dependant of the member at the date of the member’s death, evidence demonstrating to the satisfaction of the Board that he was a dependant child of the member at the date of the member’s death,
to the Board or, where evidence is provided during the assessment period, to the trustees or managers of the eligible scheme.
Amount and duration of periodic compensation in the case of relevant partners
5
Subject to regulation 8, where periodic compensation is payable to a relevant partner the amount and duration of periodic compensation shall be —
a
where a pension was in payment to the member on the assessment date, an amount calculated in accordance with paragraph 4(2) and (3) of Schedule 7 to the Act (pensions in payment at assessment date);
b
where a pension was not in payment to the member at the assessment date because the member had postponed payment of the pension, an amount calculated in accordance with paragraph 6(3) and (4) of Schedule 7 to the Act (pension benefits postponed at assessment date);
c
where a pension was not in payment to the member at the assessment date because the member was an active member and over the normal pension age, an amount calculated in accordance with paragraph 9(2) and (3) of Schedule 7 to the Act (active members over normal pension age at assessment date);
d
where a pension was not in payment to the member at the assessment date because the member was an active member and under the normal pension age, an amount calculated in accordance with paragraph 13(2) and (3)(a) or (b) of Schedule 7 to the Act (active members who have not attained normal pension age at assessment date);
e
where a pension was not in payment to the member at the assessment date because the member was a deferred member and under the normal pension age, an amount calculated in accordance with paragraph 18(2) and (3) of Schedule 7 to the Act (deferred members who have not attained normal pension age at assessment date).
Amount of periodic compensation that can be paid in the case of surviving dependants
6
1
Subject to Regulation 8, and to paragraphs (2) and (3), where periodic compensation is payable to a surviving dependant the amount of periodic compensation shall be —
a
where a pension was in payment to the member on the assessment date, an amount calculated in accordance with paragraph 3 of Schedule 7 to the Act (pensions in payment at assessment date);
b
where a pension was not in payment to the member at the assessment date because the member had postponed payment of the pension, an amount calculated in accordance with paragraph 5 of Schedule 7 to the Act (pension benefits postponed at assessment date);
c
where a pension was not in payment to the member at the assessment date because the member was an active member, and over the normal pension age, an amount calculated in accordance with paragraph 8 of Schedule 7 to the Act (active members over normal pension age at assessment date);
d
where a pension was not in payment to the member at the assessment date because the member was an active member and under the normal pension age, but died after attaining normal pension age, an amount calculated in accordance with paragraphs 11 and 13(3)(a) of Schedule 7 to the Act (active members who have not attained normal pension age at assessment date);
e
where a pension was not in payment to the member at the assessment date because the member was an active member and under the normal pension age, but died before attaining normal pension age, an amount calculated in accordance with paragraphs 11 and 13(3)(b) of Schedule 7 to the Act (active members who have not attained normal pension age at assessment date);
f
where a pension was not in payment to the member at the assessment date because the member was a deferred member, and under the normal pension age, an amount calculated in accordance with paragraph 15 of Schedule 7 to the Act (deferred members who have not attained normal pension age at assessment date).
and references in those paragraphs to the member (whether deferred or otherwise), relating to entitlement to periodic compensation shall be treated as if they were references to a surviving dependant for the purposes of this calculation.
2
Where periodic compensation is also payable to a surviving spouse or relevant partner and —
a
there is only one surviving dependant, the amount of periodic compensation shall be 25% of the amount calculated under paragraph (1);
b
there are two or more surviving dependants, the amount of periodic compensation shall be half of the amount calculated under paragraph (1), divided equally between the surviving dependants.
3
Where periodic compensation is not payable to a surviving spouse or relevant partner, or where such a claim has not been made, and —
a
there is only one surviving dependant, the amount of periodic compensation shall be half of the amount calculated under paragraph (1); or
b
there are two or more surviving dependants, the amount of periodic compensation shall be the amount calculated under paragraph (1), divided equally between the surviving dependants.
Period of payment
7
1
Subject to paragraph (2), where periodic compensation is payable under regulation 6 it shall be payable from the day after the member’s death.
2
Where a surviving dependant
a
is an unborn child, periodic compensation shall be payable from the date of the child’s birth;
b
has left a qualifying course, and payment of periodic compensation has ceased under regulation 7(4)(a), but he begins another qualifying course before attaining the age of 25 and within one year of leaving the previous course, it shall be payable from the date the later qualifying course begins;
c
becomes disabled after he has attained the age of 18, periodic compensation shall be payable from the date that the surviving dependant became disabled.
3
Except where paragraph (4) applies, periodic compensation shall be paid until the surviving dependant attains the age of 18.
4
Where the surviving dependant —
a
is attending a qualifying course —
i
until the surviving dependant leaves the qualifying course; or
ii
attains the age of 25;
whichever is the later; or
b
is incapable of engaging in full time paid employment due to a condition that falls within the definition of a disability under the Disability Discrimination Act 1995, until the surviving dependant attains the age of 25.
Change of circumstances and backdating
8
1
The amount of periodic compensation payable under these Regulations may be varied where —
a
there is a change in the circumstances of the person or persons to whom periodic compensation is payable; and
b
that change would have resulted in —
i
a different rate of periodic compensation being payable (including where a rate of nil may apply); or
ii
periodic compensation being payable from a different start date,
and such a variation shall take effect from the date that the change in circumstances occurred.
2
The amount of periodic compensation calculated under paragraph (1) shall be subject to paragraphs 28 (annual increase in periodic compensation) and 29 (Board’s powers to alter rates of revaluation and indexation) of Schedule 7 to the Act, and any regulations made under those paragraphs.
3
Where a person makes a claim for periodic compensation, his claim for periodic compensation shall be backdated to the date he became eligible to claim periodic compensation, or where that date is more than five years prior to the date of the claim, for five years from the date of the claim.
PART 4
Admissible Rules
Special provision in relation to pensions in payment to survivors
9
Where immediately before the assessment date —
a
a person is entitled to present payment of a pension under the scheme rules;
b
that pension is attributable to the pensionable service of a member of the scheme who has died; and
c
the effect of disregarding rules within paragraphs (a) and (b) of paragraph 35(2) of Schedule 7 to the Act, is that the person is not entitled to compensation under paragraph 3(2) (pensions in payment at assessment date) by reason of the pension or a part of the pension,
that person shall be treated, for the purposes of the pension compensation provisions, as entitled, immediately before the assessment date, to present payment of a pension under the admissible rules.
Special provision in relation to pensions in payment following early retirement
10
1
Where immediately before the assessment date —
a
a person is entitled to present payment of a pension under the scheme rules;
b
the scheme rules provide that the award of that pension is dependent on —
i
that person having attained early retirement age; and
ii
the consent of —
aa
the trustees or managers; or
bb
the employer;
c
the effect of disregarding rules within paragraphs (a) and (b) of paragraph 35(2) of Schedule 7 to the Act (scheme rules, admissible rules etc ) is that the person is not entitled to compensation under paragraph 3(2) by reason of the pension or a part of the pension,
paragraphs (2) and (3) shall apply.
2
Where in the opinion of the trustees or managers —
a
the trustees or managers; or
b
the employer,
would have consented to the award of a pension to that person under the admissible rules of the scheme prior to the assessment date, they must notify the Board in that respect.
3
Where the Board receives a notice under paragraph (2) that person shall be treated, for the purposes of the pension compensation provisions, as entitled, immediately before the assessment date, to present payment of a pension under the admissible rules.
Special provision in relation to pensions in payment on grounds of ill-health
11
1
Where immediately before the assessment date —
a
a person is entitled to present payment of a pension under the scheme rules;
b
that pension was awarded by the trustees or managers on grounds of ill health; and
c
the effect of disregarding rules within paragraphs (a) and (b) of paragraph 35(2) of Schedule 7 to the Act is that the person is not entitled to compensation under paragraph 3(2) by reason of the pension or a part of the pension,
paragraphs (2) and (3) shall apply.
2
Where in the opinion of the trustees or managers of the scheme a person to whom paragraph (1) applies would have been awarded an ill health pension under the admissible rules of the scheme prior to the assessment date, they must notify the Board in that respect.
3
Where the Board receives a notice under paragraph (2) that person shall be treated, for the purposes of the pension compensation provisions, as entitled, immediately before the assessment date, to present payment of a pension under the admissible rules.
Modification of Schedule 7 in relation to certain pensions in payment before the assessment date
12
1
Where immediately before the assessment date —
a
a person is entitled to present payment of a pension under the scheme rules;
b
the effect of disregarding rules within paragraphs (a) and (b) of paragraph 35(2) of Schedule 7 to the Act is that the person is not entitled to compensation under paragraph 3(2) by reason of the pension or a part of the pension; and
c
regulations 9, 10 or 11 of these Regulations do not apply to that person,
Schedule 7 to the Act shall be modified in its application to that person as specified in paragraphs (2) and (3).
2
Where a person to whom paragraph (1) applies has received a lump sum under the scheme rules, Schedule 7 shall apply to that person as if paragraph 19 (compensation payable as a lump sum) were omitted.
3
Where a person to whom paragraph (1) applies has exercised an option to commute a portion of his pension for a lump sum under the scheme rules, Schedule 7 shall apply to that person as if —
a
after paragraph 15(4) of Schedule 7 there were inserted —
15.(4A
Where the deferred member has exercised an option to commute a portion of a pension for a lump sum under the scheme rules, the protected pension rate shall be reduced by the percentage of the pension commuted for a lump sum under the scheme rules.
15.(4B
Paragraph (4A) shall not apply where the admissible rules provide, in whatever form, that the initial annual rate of the pension shall be reduced by reference to the amount of the pension commuted for a lump sum under the scheme rules.
; and
b
paragraph 24 (commutation of periodic compensation) were omitted.
PART 5
Revaluation
Manner of determining the revaluation percentage in the case of active members who have not attained normal pension age at assessment date
13
For the purposes of paragraph 12(4)(a) of Schedule 7 to the Act (determination of revaluation percentage in the case of active members who have not attained normal pension age at assessment date) the manner prescribed for the determination of the percentage increase in the general level of prices in Great Britain during the revaluation period is —
100 × ( A / B ) - 100
where —
a
A is the level of the retail prices index for the month which falls two months before the month in which the active member —
attains normal pension age in respect of the payment of the periodic compensation or, as the case may be, the lump sum compensation; or
becomes entitled to —
periodic compensation under paragraph 11; or
lump sum compensation under paragraph 14,
under Schedule 7 to the Act calculated in accordance with paragraph 25 of Schedule 7 to the Act (early payment of compensation) and regulations made under that paragraph; and
b
B is the level of the retail prices index for the month two months before the month during which the assessment date falls.
Manner of determining the revaluation amount
14
1
Subject to paragraph (2), for the purposes of paragraph 16(3)(b) of Schedule 7 to the Act (determination of revaluation amount for the first revaluation period in the case of deferred members who have not attained normal pension age at assessment date), the manner prescribed for the determination of the revaluation amount for the first revaluation period is the manner in which that revaluation amount would have been determined under the admissible rules of the scheme.
2
For the purposes of paragraph (1) references under the admissible rules of the scheme to normal pension age shall be applied as if they were references to the assessment date.
Manner of determining the revaluation percentage in the case of deferred members who have not attained normal pension age at assessment date
15
For the purposes of paragraph 17(4)(a) of Schedule 7 to the Act (determination of revaluation percentage in the case of deferred members who have not attained normal pension age at assessment date) the manner prescribed for the determination of the percentage increase in the general level of prices in Great Britain during the revaluation period is —
100 × ( A / B ) - 100
where —
a
A is the level of the retail prices index for the month which falls two months before the month during which the deferred member —
attains normal pension age in respect of the payment of the periodic compensation or, as the case may be, the lump sum compensation; or
becomes entitled to —
periodic compensation under paragraph 15; or
lump sum compensation under paragraph 19,
of Schedule 7 to the Act calculated in accordance with paragraph 25 of Schedule 7 to the Act and regulations made under that paragraph; and
b
B is the level of the retail prices index for the month two months before the month during which the assessment date falls.
PART 6
Compensation in respect of protected transfer payment or protected contribution repayment
Modification of admissible rules
16
1
For the purposes of paragraph 20(4) of Schedule 7 to the Act (calculation of amount of compensation in accordance with admissible rules in respect of scheme right to transfer payment or contribution refund) where the Board is satisfied that it is not possible to apply the admissible rules in order to calculate the amount of the protected transfer payment or protected contribution repayment the Board shall apply the admissible rules as if they included —
a
the formula in paragraph (2) in order to calculate the amount of the protected transfer payment; or
b
the provision specified in paragraph (4) in order to calculate the amount of the protected contribution repayment.
2
Subject to paragraph (3), the formula referred to in paragraph (1)(a) is —
AR × PE × PS
where —
a
AR is the person’s annual accrual rate in respect of the value of benefits accrued to him under the scheme rules;
b
PE is the person’s annual pensionable earnings in respect of the value of benefits accrued to him under the scheme rules; and
c
PS is the person’s pensionable service in respect of the value of benefits accrued to him under the scheme rules in years (including any fraction of a year).
3
In any case where the Board is satisfied that it is not possible to identify one or more of the elements of the formula in paragraph (2), the Board may, having regard to the admissible rules, determine how the protected transfer payment is to be calculated.
4
The provision specified in this paragraph is that the protected contribution repayment shall be calculated by reference to the amount of contributions actually made by the person or on his behalf to the scheme.
Disapplication of paragraphs 8, 10, 11 and 14 of Schedule 7
17
1
In the case of a person who, in respect of the same pensionable service under the scheme would be entitled to compensation under paragraph 20 of Schedule 7 to the Act (compensation for persons who were active members immediately before assessment date), paragraphs 8, 10, and 11 of that Schedule are modified in their effect, as if after sub-paragraph (8) of those paragraphs there were inserted the following sub-paragraph —
9
Compensation shall not be payable in accordance with the provisions of this paragraph, where a person is entitled to compensation in accordance with the provisions of paragraph 20.
.
2
In the case of a person who, in respect of the same pensionable service under the scheme would be entitled to compensation under paragraph 20 of Schedule 7 to the Act (compensation for persons who were active members immediately before assessment date), paragraph 14 of that Schedule is modified in its effect, as if after sub-paragraph (9) of that paragraph, there were inserted the following sub-paragraph —
10
Compensation shall not be payable in accordance with the provisions of this paragraph, where a person is entitled to compensation in accordance with the provisions of paragraph 20.
.
Transitional provisions
18
Where compensation would be payable under paragraph 20 of Schedule 7 to the Act if Chapter 5 of Part 4 of the Pension Schemes Act 1993 were in force, paragraph 20(1)(c) and (d) shall have effect, as if Chapter 5 were in force.
PART 7
Commutation
Commutation of periodic compensation
19
1
The prescribed circumstances for the purposes of paragraph 24(1) of Schedule 7 to the Act (commutation of periodic compensation) are the circumstances specified in paragraph (2).
2
The circumstances are that a person entitled to periodic compensation under paragraph 5, 8, 11 or 15 of Schedule 7 (pension compensation provisions) —
a
must not have exercised an option to commute for a lump sum a portion of the pension in respect of which that person is entitled to periodic compensation; and
b
must exercise the option to commute under paragraph 24(1) of Schedule 7 within six months beginning with the date on which —
i
the Board gives the trustees or managers of the scheme a transfer notice under section 160(2) of the Act (transfer notice); or
ii
entitlement to periodic compensation arises,
whichever is the later.
Circumstances in which the portion of compensation to be commuted may exceed 25 per cent
20
1
The prescribed circumstances for the purposes of paragraph 24(2) of Schedule 7 to the Act are that the aggregate value of —
a
any periodic compensation payable to the person in respect of a pension to which he is entitled under —
i
the admissible rules of the scheme; or
ii
the admissible rules of a connected occupational pension scheme;
b
any compensation payable to that person as a lump sum in respect of a pension to which he is entitled under —
i
the admissible rules of the scheme; or
ii
the admissible rules of a connected occupational pension scheme; and
c
any other benefits, including money purchase benefits, payable to that person under —
i
the scheme rules; or
ii
the rules of a connected occupational pension scheme,
is less than £260 per annum.
2
For the purposes of this regulation —
a
the value of any —
i
periodic compensation;
ii
compensation; and
iii
other benefits,
is the value at the time at which periodic compensation becomes payable in respect of the pension under paragraph 5, 8, 11 or 15 of Schedule 7;
b
the value of any compensation or benefit payable as a lump sum means the annualised actuarially equivalent amount of that sum determined in accordance with actuarial factors published by the Board;
c
the scheme is connected with another occupational pension scheme if the same person is or was an employer in relation to both schemes.
Manner in which an option to commute may be exercised
21
1
The manner in which an option to commute periodic compensation under paragraph 24(1) of Schedule 7 may be exercised is specified in paragraphs (2) to (5).
2
A person must exercise an option to commute a portion of his periodic compensation under paragraph 24(1) by giving notice to the Board in writing.
3
A notice given under paragraph (2) must include —
a
the name, address, date of birth and national insurance number of the person exercising the option;
b
the name and address of the employer in respect of the scheme; and
c
the percentage of the periodic compensation that the person opts to commute.
4
Where a person exercises an option to commute more than 25% of the periodic compensation that person must also provide the Board with the name and address of any connected occupational pension scheme of which he is a member.
5
The Board may require a person exercising an option under paragraph 24(1) to produce any document or provide any other information relevant to the exercise of the Board’s functions in respect of the notice given under paragraph (2).
PART 8
Compensation cap modifications
Application of compensation cap where compensation becomes payable on different dates
22
1
Paragraph 26 of Schedule 7 to the Act (compensation cap) applies with the modification specified in paragraph (4) where a person becomes entitled to relevant compensation in respect of a benefit (“benefit A”) and he has previously —
a
become entitled to relevant compensation in respect of a benefit or benefits under the scheme or a connected occupational pension scheme; or
b
become entitled to one or more lump sums under the scheme or a relevant connected occupational pension scheme.
2
For the purposes of paragraph (1)(b), a scheme is a relevant connected occupational pension scheme if it is an eligible scheme for the purposes of Part 2 of the Act when the person becomes entitled to the relevant compensation in respect of benefit A.
3
After paragraph 26(6) insert —
6A
Where sub-paragraph (6B) applies, sub-paragraphs (6C) and (6D) apply instead of sub-paragraph (1).
6B
This sub-paragraph applies if, before the person becomes entitled to relevant compensation in respect of benefit A, he has —
a
become entitled to relevant compensation in respect of one or more other benefits under the scheme or a connected occupational pension scheme (“benefit or benefits C”), or
b
become entitled to one or more lump sums under the scheme or a relevant connected occupational pension scheme (“sum or sums L”);
and for the purposes of paragraph (b) a scheme is a relevant connected occupational pension scheme if it is an eligible scheme when the person becomes entitled to the relevant compensation in respect of benefit A.
6C
If the previous aggregate cap percentage is or exceeds 100, no relevant compensation is payable in respect of benefit A.
6D
If the previous aggregate cap percentage is less than 100 —
a
the amount of the compensation in respect of benefit A, and
b
the amount of any payments by way of periodic compensation for benefit or benefits C that are payable on or after the assessment date for the relevant compensation in respect of benefit A,
must be restricted in accordance with sub-paragraph (6H).
6E
For the purposes of this paragraph, “the previous aggregate cap percentage” means the aggregate of —
a
the cap percentage for the relevant compensation in the case of each of benefit or benefits C, and
b
the cap percentage in the case of each of sum or sums L.
6F
For the purposes of this paragraph, “the cap percentage”, in the case of any relevant compensation or lump sum, means —
( AAV × 100 ) / ACC
where —
AAV is the appropriate annual value, and
ACC is the appropriate compensation cap.
6G
In sub-paragraph (6F)–
“the appropriate annual value” means —
in the case of each of benefit A, benefit or benefits B and benefit or benefits C, the annual value of that benefit at the time when the relevant compensation becomes or, in the case of periodic compensation, first becomes payable, and
in the case of each of sum or sums L —
if the person became entitled to that sum on or after 6th April 2005, the annualised value of that sum at the time that sum became payable, and
otherwise, the annualised value of that sum on 6th April 2005, (calculated on the assumption that on that date the person was the same age as when he became entitled to that sum);
“the appropriate compensation cap” means —
in the case of each of benefit A, benefit or benefits B and benefit or benefits C, the compensation cap at the time when the person becomes entitled to relevant compensation in respect of the benefit, and
in the case of each of sum or sums L —
if the person became entitled to that sum on or after 6th April 2005, the compensation cap at the time when he became so entitled, and
otherwise, the compensation cap on 6th April 2005.
6H
Where sub-paragraph (6D) applies —
a
the relevant compensation in respect of benefit A is required to be restricted in accordance with sub-paragraph (3), but taking references in that sub-paragraph to the cap fraction as references to the revised cap fraction, and
b
the amount of any payments by way of periodic compensation for benefit or benefits C payable on or after the assessment date for the relevant compensation in respect of benefit A is required to be restricted to the revised cap fraction of the amount that would be payable apart from this sub-paragraph.
6I
For the purposes of this paragraph, “the revised cap fraction” means —
100 / the aggregate cap percentage
6J
For the purposes of this paragraph, “the aggregate cap percentage” means the aggregate of —
a
the previous aggregate cap percentage,
b
the cap percentage for the relevant compensation in the case of benefit A, and
c
in a case within sub-paragraph (2)(b)(i), the cap percentage for the relevant compensation in the case of each of benefit or benefits B.
.
Disregard of certain small payments in determining PPF compensation cap
23
1
For the purposes of paragraph 26 of Schedule 7 to the Act(compensation cap), in determining the restriction under that paragraph on the compensation to which a person is entitled in respect of a benefit under a scheme, a lump sum within sub-paragraph (6B)(b) of that paragraph (lump sums to which the person has previously become entitled) is to be disregarded if —
a
it is a trivial commutation lump sum or a winding up lump sum for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (see paragraphs 7 and 10 of that Schedule); and
b
its payment does not contravene any trivial commutation restriction that applies in the circumstances in question.
2
In this regulation “trivial commutation restriction” means a restriction imposed by —
a
regulation 19, 20 or 60 of the Occupational Pension Schemes (Contracting-out) Regulations 1996 ;
b
regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc. ) Regulations 1997 ; or
c
regulation 3(2)(b) of the Pension Sharing (Pension Credit Benefit) Regulations 2000 .
3
Before 6th April 2006 this regulation applies with the modifications in paragraphs (4) and (5).
4
For paragraph (1)(a) substitute —
a
it extinguishes the person’s entitlement to benefits under the scheme;
aa
its payment does not contravene Revenue restrictions; and;
.
5
After paragraph (2) insert —
3
For the purposes of this regulation a payment does not contravene Revenue restrictions if —
a
in the case of a scheme that is an approved scheme for the purposes of Chapter 1 of Part 14 of the Income and Corporation Taxes Act 1988 (see section 612(1) of that Act), it is permitted under the scheme rules in accordance with its approval for those purposes; and
b
in the case of scheme that is a relevant statutory scheme for those purposes (see section 611A of that Act ), it is permitted under the regulations or rules governing the scheme as such a scheme.
.
PART 9
Annual increase in periodic compensation
Annual increase in periodic compensation: post-1997 and pre-1997 service
24
1
This regulation applies for the purpose of the definitions of “post-1997 service” and “pre-1997 service” in paragraph 28(6) and (7) of Schedule 7 to the Act (annual increase in periodic compensation).
2
Pensionable service within paragraph 36(4)(b) is “post-1997 service” where it is treated for the purposes of the scheme as occurring on or after 6th April 1997.
3
Pensionable service within paragraph 36(4)(b) of that Schedule is “pre-1997 service” where it is treated for the purposes of the scheme as having occurred before 6th April 1997.
4
In relation to any relevant pension credit amount, “post-1997 service” means pension credit rights deriving from rights attributable to —
a
actual service of the transferor in any description of employment to which the scheme applies which —
i
qualifies the transferor for benefits under the scheme, and
ii
occurs on or after 6th April 1997; or
b
any notional service allowed in respect of the transferor under the admissible rules which —
i
qualifies the transferor for benefits under the scheme, and
ii
relates to service treated for the purposes of the scheme as occurring on or after 6th April 1997.
5
In relation to any relevant pension credit amount, “pre 1997 service” means pension credit rights deriving from rights attributable to —
a
actual service of the transferor in any description of employment to which the scheme applies which —
i
qualifies the transferor for benefits under the scheme, and
ii
occurred before 6th April 1997; or
b
any notional service allowed in respect of the transferor under the admissible rules which —
i
qualifies the transferor for benefits under the scheme; and
ii
relates to service treated for the purposes of the scheme as having occurred before 6th April 1997.
6
In any case where it is unclear whether —
a
pensionable service is treated for the purposes of the scheme as service (whether actual or notional) occurring before 6th April 1997, or, on or after that date, or
b
pension credit rights are derived from rights attributable to service (whether actual or notional) of the transferor occurring before 6th April 1997, or on, or after, that date,
the Board may determine as best as it is able, having regard to the admissible rules and all the circumstances of the case, how much of the service or notional service concerned should be treated for the purposes of this regulation as having occurred before 6th April 1997 and on or after that date.
PART 10
Cash balance schemes
Cash balance schemes: modification of paragraphs 5, 15 and 19 of Schedule 7 to the Act
25
1
This regulation applies to a cash balance scheme, that is to say an occupational pension scheme the rules of which entitle a member of the scheme, upon attaining normal pension age, to a guaranteed sum which the trustees or managers of the scheme use to purchase for the member either a pension within the scheme or an annuity.
2
In their application to a pension attributable to a cash balance scheme, the provisions of Schedule 7 to the Act shall have effect with the following modifications —
a
paragraph 5 has effect as if —
i
after sub-paragraph (4), there were inserted —
4A
In any case where the Board is satisfied that it is not possible to determine on the basis referred to in sub-paragraph (4) what would have been the annual rate of the pension, the “protected pension rate” shall mean what the Board may, having regard to the admissible rules, determine would have been the annual rate of pension, if the postponement of the pension had ceased immediately before the assessment date.
; and
ii
in sub-paragraph (5), after “(4)” there were inserted “or (4A)”;
b
paragraph 15 has effect as if, after sub-paragraph (5), there were inserted —
5A
In any case where the Board is satisfied that it is not possible to determine on the basis referred to in sub-paragraph (5) what would have been the initial annual rate of the pension, the “accrued amount” shall mean an amount equal to such initial annual rate as the Board may, having regard to the admissible rules, determine the deferred member would have been entitled to had he attained the normal pension age when the pensionable service relating the pension ended.
; and
c
paragraph 19 has effect as if, after sub-paragraph (5), there were inserted —
5A
In any case where the Board is satisfied that it is not possible to determine on the basis referred to in sub-paragraph (5) what would have been the amount of the scheme lump sum, the “accrued amount” shall mean an amount equal to such scheme lump sum amount as the Board may, having regard to the admissible rules, determine the deferred member would have been entitled to had normal pension age been the actual age attained by the deferred member when the pensionable service relating to the lump sum ended.
.
Signed by authority of the Secretary of State for Work and Pensions.
Malcolm Wicks
Minister of State,
Department for Work and Pensions
11th March 2005


type: legislation

jurisdiction: UK

text:
Citation, commencement and effect
1
These Regulations may be cited as the Overseas Life Insurance Companies (Amendment) Regulations 2005, shall come into force on 31 st December 2005 and shall have effect in relation to periods of account (whenever beginning) which end on or after that day.
Amendment of the Overseas Life Insurance Companies Regulations 2004
2
The Overseas Life Insurance Companies Regulations 2004 are amended as follows.
3
In regulation 3(4)(h)(viii), in the sub-paragraph (10) treated as inserted into paragraph 6 of Schedule 19AC to the Income and Corporation Taxes Act 1988 —
a
after the words “subsection, in the case of” insert “ — (a)”; and
b
after “Financial Services and Markets Act 2000,” insert —
b
a Treaty firm within the meaning of paragraph 1 of Schedule 4 to that Act;
.
4
1
Amend regulation 6 as follows.
2
In paragraph (6), in the paragraph 1AA treated as inserted in Schedule 8A to the Finance Act 1989 —
a
in sub-paragraph (2) after “ EEA firm” insert “or a Treaty firm”; and
b
for sub-paragraph (3) substitute —
3
In sub-paragraph (2) —
“EEA firm” means a firm of the kind mentioned in paragraph 5(d) of Schedule 3 to the Financial Services and Markets Act 2000; and
“Treaty firm” has the meaning given by paragraph 1 of Schedule 4 to that Act.
;
3
In paragraph (7)(b), in the sub-paragraph (1A) treated as inserted into paragraph 1B of that Schedule —
a
after “which is” insert “ — (a)”; and
b
after “Financial Services and Markets Act 2000,” insert —
or
b
a Treaty firm within the meaning of paragraph 1 of Schedule 4 to that Act,
.
4
In paragraph (10)(g), in the sub-paragraph (6A) treated as inserted into paragraph 2 of that Schedule —
a
after “Where the company is” insert “ — (a)”; and
b
after “Financial Services and Markets Act 2000,” insert —
or
b
a Treaty firm within the meaning of paragraph 1 of Schedule 4 to that Act,
.
Dave Watts
Vernon Coaker
Two of the Lords Commissioners of Her Majesty’s Treasury
7th December 2005


text:
Citation, commencement, application and interpretation
1
These Regulations may be cited as the Education (Student Loans) (Amendment) (England and Wales) Regulations 2005 and shall come into force on 1st August 2005.
2
These Regulations do not apply in or as regards Scotland .
3
In these Regulations “the Principal Regulations ” means the Education (Student Loans) Regulations 1998 .
Revocation
4
The regulations mentioned in Schedule 1 are revoked to the extent provided for in that Schedule.
Amendment of the Principal Regulations
5
1
Regulation 6 of the Principal Regulations is amended in accordance with this regulation.
2
In paragraphs (1) to (4), for each of the figures in the first column, wherever it appears, substitute the corresponding figure in the second column below:
First Column (£) Second Column (£)
1,125 1,155 1,810 1,855 1,535 1,575 2,480 2,540 1,465 1,505 2,005 2,055
6
Regulation 3(4) of, and Schedule 1 to, the Principal Regulations are amended in accordance with Schedule 2.
Modifications applying whilst the Civil Partnership Act 2004 is not in force
7
During such time as section 1 of the Civil Partnership Act 2004 is not in force in England and Wales, the amendments to the Principal Regulations made by regulation 6 and Schedule 2 to these Regulations shall not have effect.
Bill Rammell
Minister of State
Department for Education and Skills
28th June 2005


text:
Citation, commencement and effect
1
These Regulations may be cited as the Tax and Civil Partnership (No. 2) Regulations 2005 and shall come into force on 5th December 2005.
The Stamp Duty (Exempt Instruments) Regulations 1987
2
1
The Stamp Duty (Exempt Instruments) Regulations 1987 shall be amended as follows.
2
In the Schedule —
a
in paragraph D, after “spouse” insert “or civil partner”,
b
after paragraph G insert —
GG. The conveyance or transfer of property on and in consideration only of the formation of a civil partnership to a party to the civil partnership (or his nominee) or to trustees to be held on the terms of a settlement made in consideration only of the civil partnership.
, and
c
in paragraph H —
i
after “(1)” insert “or (1A)”, and
ii
after “divorce” insert “or dissolution of civil partnership”.
The Personal Equity Plan Regulations 1989
3
1
The Personal Equity Plan Regulations 1989 shall be amended as follows.
2
In regulation 5 (general investment rules), in paragraph (2)(b)(ii), after “spouse” insert “or civil partner”.
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
4
1
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990 shall be amended as follows.
2
In regulation 5 (certificate of non-liability to tax), in paragraph (2)(b)(v), for “spouse” substitute “spouse, civil partner”.
The Income Tax (Deposit-takers) (Interest Payments) Regulations 1990
5
1
The Income Tax (Deposit-takers) (Interest Payments) Regulations 1990 shall be amended as follows.
2
In regulation 5 (certificate of non-liability to tax), in paragraph (1)(b)(v), for “spouse” substitute “spouse, civil partner”.
The Retirement Benefits Schemes (Restriction on Discretion to Approve)(Small Self-administered Schemes) Regulations 1991
6
1
The Retirement Benefits Schemes (Restriction on Discretion to Approve)(Small Self-administered Schemes) Regulations 1991 shall be amended as follows.
2
In regulation 2 —
a
in paragraph (1) —
i
at the appropriate place insert —
“former civil partner” has the meaning given by section 659D(1A) of the Act;
, and
ii
in the definition of “scheme member”, in paragraph (b), after “ex-spouse” insert “or former civil partner”, and
b
in paragraph (4), for “husband or wife”, in every place occurring, substitute “spouse or civil partner”.
3
In regulation 4(1)(c), in the definition of “A” —
a
after “widower” insert “or surviving civil partner”, and
b
after “married” insert “or with whom the member had formed a civil partnership”.
4
In regulation 7 —
a
in paragraph (2), in the definition of “C” —
i
after “widower” insert “or surviving civil partner”, and
ii
after “married” insert “or with whom the member had formed a civil partnership”, and
b
in paragraph (3), in the definition of “E” —
i
after “widower” insert “or surviving civil partner”, and
ii
after “married” insert “or with whom the member had formed a civil partnership”.
The Retirement Benefits Schemes (Restriction on Discretion to Approve)(Additional Voluntary Contributions) Regulations 1993
7
1
Regulation 5A to the Retirement Benefits Schemes (Restriction on Discretion to Approve)(Additional Voluntary Contributions) Regulations 1993 shall be amended as follows.
2
In paragraph (2), after “ex-spouse” insert “or former civil partner”.
3
In the opening words of paragraph (3), after “ex-spouse” insert “or former civil partner”.
4
In paragraph (5) —
a
after sub-paragraph (a) insert —
ab
“former civil partner” has the meaning given by section 659D(1A) of the Taxes Act;
, and
b
in sub-paragraph (b)(ii), after “marriage” insert “or civil partnership”.
5
In paragraph (6)(a), after “marriage” insert “or civil partnership”.
6
In paragraph (7) —
a
in the opening words, after “ex-spouse's” insert “or former civil partner's”, and
b
in sub-paragraph (a) —
i
after “ex-spouse” insert “or former civil partner”, and
ii
after “marriage” insert “or civil partnership”.
The Retirement Benefits Schemes (Information Powers) Regulations 1995
8
1
The Retirement Benefits Schemes (Information Powers) Regulations 1995 shall be amended as follows.
2
In regulation 15 (retention of records), in paragraph (4)(a), after “widower,” insert “surviving civil partner,”.
The Personal Pension Schemes (Tables of Rates of Annuities) Regulations 1996
9
1
The Personal Pension Schemes (Tables of Rates of Annuities) Regulations 1996 shall be amended as follows.
2
In regulation 3, in the opening words, after “widower” insert “or surviving civil partner”.
3
In regulation 4(b) —
a
after “marital”, in every place occurring, insert “or civil partnership”, and
b
after “widower” insert “or surviving civil partner”.
The Individual Savings Account Regulations 1998
10
1
The Individual Savings Account Regulations 1998 shall be amended as follows.
2
In regulation 6 (general investment rules), in paragraph (3)(b)(ii), after “spouse” insert “or civil partner”.
3
In regulation 10 (qualifying individuals who may invest under an account), in paragraph (2)(d)(iii) , after “married to” insert “or in a civil partnership with”.
4
In regulation 12 (conditions for application to subscribe to an account) —
a
in paragraph (3) —
i
in sub-paragraph (f)(iii) , after “married to” insert “or in a civil partnership with”, and
ii
in the words following sub-paragraph (f)(iii), after “married to” insert “or in a civil partnership with”, and
b
in paragraph (12) , after “spouse,” insert “civil partner,”.
The Retirement Benefits Schemes (Sharing of Pensions on Divorce or Annulment) Regulations 2000
11
1
The Retirement Benefits Schemes (Sharing of Pensions on Divorce or Annulment) Regulations 2000 shall be amended as follows.
2
In regulation 1(1), for “Divorce or Annulment” substitute “the Dissolution or Annulment of a Marriage or Civil Partnership”.
3
In regulation 2, insert at the appropriate place —
“former civil partner” has the meaning given by section 659D(1A) of the Taxes Act 1988;
.
4
In regulation 5 —
a
in paragraph (2)(b), after “ex-spouse” insert “or former civil partner”,
b
in paragraph (4)(b), after “marriage” insert “or civil partnership”,
c
in paragraph (5)(a), after “marriage” insert “or civil partnership”, and
d
in paragraph (6) —
i
in the opening words, after “ex-spouse's” insert “or former civil partner's”, and
ii
in paragraph (a) —
aa
after “ex-spouse” insert “or former civil partner”, and
bb
after “marriage” insert “or civil partnership”.
5
In regulation 6(2)(b), after “ex-spouse” insert “or former civil partner”.
6
In regulation 7(2)(b), after “ex-spouse” insert “or former civil partner”.
7
In regulation 8(2), in paragraph (c)(i), after “ex-spouse” insert “or former civil partner”.
8
In the title, for “ Divorce or Annulment ” substitute “ the Dissolution or Annulment of a Marriage or Civil Partnership ”.
The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) Regulations 2000
12
1
The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) Regulations 2000 shall be amended as follows.
2
In regulation 7 (circumstances where business not excluded from section 431D), in paragraph (c)(ii), after “widowers,” insert “civil partners, surviving civil partners,”.
The Personal Pension Schemes (Conversion of Retirement Benefits Schemes) Regulations 2001
13
1
The Personal Pension Schemes (Conversion of Retirement Benefits Schemes) Regulations 2001 shall be amended as follows.
2
In regulation 6(4), for “husband or wife”, in each place, substitute “spouse or civil partner”.
3
In regulation 10, in paragraph (4)(a), after “spouse” insert “or civil partner”.
The Personal Pension Schemes (Transfer Payments) Regulations 2001
14
1
The Personal Pension Schemes (Transfer Payments) Regulations 2001 shall be amended as follows.
2
In regulation 2 —
a
in the definition of “dependant” and “surviving spouse”, after ““surviving spouse”” insert “and “surviving civil partner””, and
b
in the definition of “scheme member”, in paragraph (b), after “ex-spouse” insert “or former civil partner”.
3
In regulation 4(4), after “spouse” insert “,surviving civil partner”.
4
In regulation 10(2), after “spouse”, in every place occurring, insert “or civil partner”.
5
In regulation 14(3) —
a
in sub-paragraph (c), after “spouse” insert “,surviving civil partner”, and
b
in sub-paragraph (d), after “spouse” insert “,surviving civil partner”.
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
15
1
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 shall be amended as follows.
2
In regulation 2 —
a
in the definition of “spouse and charity transfer”, after “spouse” insert “, civil partner”, and
b
at the appropriate place insert —
“section 131 rights” means the rights of issue under section 131(2) of the Civil Partnership Act 2004;
.
3
In regulation 4 —
a
in paragraph (3)(f), in the definition B, after “spouse” insert “, civil partner”,
b
for paragraph (4) substitute —
4
In Scotland, if legitim or section 131 rights could be claimed which would reduce the value of the spouse, civil partner or charity transfer, the value of B is reduced —
a
to take account of any legitim or section 131 rights claimed, and
b
on the basis that any part of the remaining legitim fund, which has been neither claimed nor renounced at the time of the application for confirmation, will be claimed in full, and
c
on the basis that all section 131 rights, which have been neither claimed nor renounced at the time of the application for confirmation, will be claimed in full.
,
c
in paragraph (6), in sub-paragraph (a) of the definition of “specified exempt transfers”, after “spouses” insert “or civil partners”, and
d
in paragraph (8), after “spouse” insert “, civil partner”.
4
In regulation 5 —
a
in paragraph (1) —
i
in the opening words, after “spouse” insert “, civil partner”, and
ii
in sub-paragraph (a), after “spouse” insert “or civil partner”,
b
in paragraph (2), after “spouse”, in every place occurring, insert “or civil partner”, and
c
in the heading, after “ Spouse ” insert “ , civil partner ”.
5
In regulation 6(2) —
a
in sub-paragraph (a) —
i
in paragraph (iii), after “marital” insert “or civil partnership”, and
ii
in paragraph (v), after “spouse” insert “or civil partner”, and
b
in sub-paragraph (e), after “spouse” insert “, civil partner”.
The Pension Protection Fund (Tax) (2005-06) Regulations 2005
16
1
The Pension Protection Fund (Tax) (2005-06) Regulations 2005 shall be amended as follows.
2
In regulation 15(3)(b), after “ex-spouse” insert “or former civil partner”.
Dave Watts
Vernon Coaker
Two of the Lords Commissioners of Her Majesty’s Treasury
24th November 2005


text:
1
1
These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2005 and, subject to paragraph (2) below, shall come into force on 1st April 2005.
2
Where 31st March 2005 falls within the prescribed accounting period of a taxable person, the amendments made by regulation 3 below shall not, in relation to that taxable person, have effect until the day after the end of that prescribed accounting period.
2
The Value Added Tax Regulations 1995 are amended as follows.
3
1
In regulation 101(4), for “to the next whole number” substitute “as specified in paragraph (5) below”.
2
After regulation 101(4) add —
5
The percentage shall be rounded up —
a
where in any prescribed accounting period or longer period which is applied the amount of input tax which is available for attribution under paragraph 2(d) above prior to any such attribution being made does not amount to more than £400,000 per month on average, to the next whole number, and
b
in any other case, to two decimal places.
.
4
After regulation 102(4) add —
5
Any approval given or direction made under this regulation shall only have effect if it is in writing in the form of a document which identifies itself as being such an approval or direction.
6
Where a taxable person who is using a method which has been approved or directed under this regulation incurs input tax of the description in paragraph (7) below, that input tax shall be attributed to taxable supplies to the extent that the goods or services are used or to be used in making taxable supplies expressed as a proportion of the whole use or intended use.
7
The input tax referred to in paragraph (6) above is input tax —
a
the attribution of which to taxable supplies is not prescribed in whole or in part by the method referred to in paragraph (6) above, and
b
which does not fall to be attributed to taxable or other supplies as specified under regulations 103, 103A or 103B.
8
Where the input tax specified in paragraph (7)(a) above is input tax the attribution of which to taxable supplies is only in part not prescribed by the method, only that part the attribution of which is not so prescribed shall fall within that paragraph.
.
Michael Hanson
Commissioner of Customs and Excise
16th March 2005


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Kings Lynn and Wisbech Hospitals National Health Service Trust (Change of Name) (Establishment) Amendment Order 2005 and shall come into force on 21 st February 2005.
2
In this Order —
a
“the Establishment Order” means the Kings Lynn and Wisbech Hospitals National Health Service Trust (Establishment) Order 1991 ;
b
“the trust” means the National Health Service Trust established by the Establishment Order.
Change of name of trust and transitional provision
2
1
The trust shall be called the Queen Elizabeth Hospital King’s Lynn National Health Service Trust instead of the Kings Lynn and Wisbech Hospitals National Health Service Trust, and accordingly in article 1(2) of the Establishment Order in the definition of “the trust”, and in article 2 of the Establishment Order, for “Kings Lynn and Wisbech Hospitals” there shall be substituted “The Queen Elizabeth Hospital King’s Lynn”.
2
The change of name effected by paragraph (1) shall not —
a
affect any right or obligation of any person; or
b
be taken as invalidating any instrument (whether made before or on or after the day on which this Order comes into force) which refers to the trust by its previous name,
and all instruments and other documents which refer to the trust under its previous name shall be construed as referring to it under its new name.
Amendment of nature and functions of the trust
3
1
In article 3(1) of the Establishment Order (nature and functions of the trust) “5(1)(a)” shall be replaced by “5(1)”.
2
Article 3(2) of the Establishment Order (nature and functions of the trust) shall be replaced by the following —
2
The trust’s functions shall be to provide goods and services, namely hospital accommodation and services, for the purposes of the health service.
.
Signed by authority of the Secretary of State for Health
JohnHutton
Department of Health
10th February 2005


text:
1
These Regulations may be cited as the Immigration Employment Document (Fees) (Amendment) Regulations 2005 and shall come into force on 1st April 2005.
2
Regulation 4D of the Immigration Employment Document (Fees) Regulations 2003 is amended by substituting “£315” for “£150”.
Des Browne
Minister of State
Home Office
10th March 2005


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Pension Protection Fund (Partially Guaranteed Schemes) (Modification) Regulations 2005 and shall come into force —
a
for the purposes of this regulation and regulations 3(4)(d) and (g), 4(2), 5(3)(b), 7, 8(1)(a) and 10(5) for the purpose only of the making of regulations, on 8th March 2005,
b
for all other purposes, on 6th April 2005.
2
In these Regulations —
“ the Act ” means the Pensions Act 2004;
“partially guaranteed scheme” means an eligible scheme in respect of which a relevant public authority has —
given a guarantee in relation to —
any part of the scheme;
any benefits payable under the scheme rules; or
any members of the scheme; or
made any other arrangements for the purposes of securing that the assets of the scheme are sufficient to meet any part of its liabilities; and
“unsecured part” means any part of a partially guaranteed scheme —
in respect of which no guarantee has been given by a relevant public authority; and
which relates to benefits payable under the scheme in respect of which —
no such guarantee has been given; and
no other arrangements as are mentioned in section 307(3)(b) of the Act have been made.
Modification of Part 2 of the Act
2
In relation to a partially guaranteed scheme, Part 2 of the Act (the Board of the Pension Protection Fund) applies with the modifications prescribed in these Regulations.
Application and effect
3
1
The following sections of the Act apply as if, for the words “assets of the scheme” each time they occur, there were substituted the words “assets of the unsecured part” —
a
section 127(2)(a) and (4)(a) (duty to assume responsibility for schemes following insolvency event);
b
section 128(2)(a) and (3)(a) (duty to assume responsibility for schemes following application or notification);
c
section 136(5) (power to validate contraventions of section 135);
d
section 151(9)(a) (application for reconsideration);
e
section 152(9)(a) and (11) (duty to assume responsibility following reconsideration); and
f
section 158(2) (duty to assume responsibility for closed schemes).
2
The following sections of the Act apply as if, for the words “an eligible scheme” each time they occur, there were substituted the words “the unsecured part of an eligible scheme” —
a
section 131(1) (protected liabilities);
b
section 163(1) (adjustments to be made where the Board assumes responsibility for a scheme);
c
section 164(1) (postponement of compensation entitlement for the assessment period);
d
section 165(1) (guaranteed minimum pensions);
e
section 169(1) (discharge of liabilities in respect of compensation); and
f
section 170(1) (discharge of liabilities in respect of money purchase benefits).
3
The following sections of the Act apply as if, for the words “a scheme” each time they occur, there were substituted the words “an unsecured part” —
a
section 142(1) (sections 140 and 141: interpretation);
b
section 144(1) (approval of valuation);
c
section 145(2) (binding valuations);
d
section 146(2) (schemes which become eligible schemes);
e
section 147(2) (new schemes created to replace existing schemes);
f
section 157(9) (applications and notifications where closed schemes have insufficient assets);
g
section 160(1) and (5) (transfer notice);
h
section 161(2) and (5) (effect of Board assuming responsibility for a scheme);
i
section 162(1) (the pension compensation provisions);
j
section 166(1) (duty to pay scheme benefits unpaid at assessment date etc ); and
k
section 172(1) (relationship with fraud compensation regime).
4
The following sections of the Act apply as if, for the words “the scheme” each time they occur, there were substituted the words “the unsecured part” —
a
section 131(1) (protected liabilities);
b
section 138(3) (payment of scheme benefits);
c
section 140(2)(a) (reviewable ill health pensions);
d
section 141(2), (3)(a), (4) and (5)(a) (effect of a review);
e
section 142(1) and (4) (sections 140 and 141: interpretation);
f
section 143(2) and (11)(a) and (b) (Board’s obligation to obtain valuation of assets and protected liabilities);
g
section 146(1) (schemes which become eligible schemes);
h
section 151(1), (2)(b) and (c) and (3)(b) and (c) (application for reconsideration);
i
section 152(2) and (5) (duty to assume responsibility following reconsideration);
j
section 154(2)(c) and (5)(b) and (c) (requirement to wind up schemes with sufficient assets to meet protected liabilities);
k
section 157(1) and (3) (applications and notifications where closed schemes have insufficient assets);
l
section 158(1) and (3) (duty to assume responsibility for closed schemes);
m
section 159(3)(b)(ii) (closed schemes: further assessment periods)
n
section 161(1), (2)(a), (3) and (7)(b) (effect of Board assuming responsibility for a scheme);
o
section 163(3)(a) (adjustments to be made where the Board assumes responsibility for a scheme);
p
section 164(1) (postponement of compensation entitlement for the assessment period);
q
section 166(5)(a) and (6) (duty to pay scheme benefits unpaid at assessment date etc); and
r
section 172(4) and (6) (relationship with fraud compensation regime).
Circumstances in which Board assumes responsibility for eligible schemes
4
1
Sections 127 (duty to assume responsibility for schemes following insolvency event) and 128 (duty to assume responsibility for schemes following application or notification) of the Act apply as if, in subsection (2) of each section —
a
for the words “responsibility for the scheme” there were substituted the words “responsibility for the unsecured part”; and
b
in paragraph (a), after the words “protected liabilities” there were inserted the words “of that part”.
2
Section 129 of the Act (applications and notifications for the purposes of section 128) applies as if, in subsection (1), for the words “responsibility for the scheme” there were substituted the words “responsibility for the unsecured part”.
Restrictions on schemes during the assessment period
5
1
Section 134 of the Act (directions) applies as if, in subsection (2), for the words “the scheme’s protected liabilities” there were substituted the words “the protected liabilities of the unsecured part”.
2
Section 136 of the Act (power to validate contraventions of section 135) applies as if, in subsection (1), for the words “the scheme’s protected liabilities” there were substituted the words “the protected liabilities of the unsecured part”.
3
Section 138 of the Act (payment of scheme benefits) applies as if —
a
in subsection (2)(a), for the words “responsibility for the scheme” there were substituted the words “responsibility for the unsecured part”;
b
in subsection (12)(a), for the words “member of the scheme” there were substituted the words “member of the unsecured part”.
4
Section 139 of the Act (loans to pay scheme benefits) applies as if, in subsection (2), after the word “benefits”, in each place where that word appears, there were inserted the words “relating to the unsecured part”.
Ill health pensions
6
Section 140 of the Act (reviewable ill health pensions) applies as if —
a
in subsection (4)(a), for the words “under the scheme” there were substituted “under the unsecured part”;
b
in subsection (5), for the words “responsibility for the scheme” there were substituted the words “responsibility for the unsecured part”.
New schemes created to replace existing schemes
7
Section 147 of the Act (new schemes created to replace existing schemes) applies as if, in subsection (1), after the words “responsibility for” there were inserted the words “the unsecured part of”.
Reconsideration
8
1
Section 151 of the Act (application for reconsideration) applies as if, in subsection (8) —
a
in the definition of “audited scheme accounts”, for the words “a scheme” there were substituted the words “an unsecured part”; and
b
in the definition of “protected benefits quotation” —
i
for the words “a scheme” there were substituted the words “an unsecured part”;
ii
for the words “member of the scheme” there were substituted the words “member of the unsecured part”; and
iii
in paragraph (a) of that definition, for the words “responsibility for the scheme” there were substituted the words “responsibility for the unsecured part”.
2
Section 152 of the Act (duty to assume responsibility following reconsideration) applies as if, in subsection (9)(b), for the words “liabilities of the scheme” there were substituted the words “liabilities of the unsecured part”.
Closed schemes
9
1
Section 153 of the Act (closed schemes) applies as if —
a
in subsection (3), for the words “in respect of the scheme” there were substituted the words “in respect of the unsecured part”; and
b
in subsection (7), in the definition of “full buy-out quotation” —
i
for the words “a scheme” there were substituted the words “an unsecured part”; and
ii
for the words “member of the scheme” there were substituted the words “member of the unsecured part”.
2
Section 156 of the Act (valuation of closed schemes) applies as if —
a
in subsection (1), for the words “actuarial valuations of the scheme” there were substituted the words “actuarial valuations of the unsecured part”;
b
in subsection (5), for the words “actuarial valuation of the scheme” there were substituted the words “actuarial valuation of the unsecured part”; and
c
in subsection (6) —
i
for the definition of “actuarial valuation” there were substituted the following definition —
“actuarial valuation” means a written valuation of —
the assets of the unsecured part,
the full liabilities, and
the protected liabilities in relation to the unsecured part,
prepared and signed by the actuary;.
.
ii
for the definition of “full scheme liabilities” there were substituted the following definition —
“full liabilities” means —
the liabilities under the scheme rules to or in respect of members of the unsecured part,
other liabilities of the unsecured part, and
the estimated cost of winding up the unsecured part;
.
Assumption of responsibility
10
1
Section 160 of the Act (transfer notice) applies as if —
a
after subsection (4), there were inserted the following subsection —
4A
The Board shall, as soon as reasonably practicable after it is required to assume responsibility for an unsecured part, obtain a further actuarial valuation of the assets and protected liabilities of that part as at the date on which it is required to assume responsibility for that part; and a transfer notice may not be given in relation to the unsecured part until that valuation has been approved by the Board and become binding.
b
after subsection (7), there were added the following subsections —
8
Subject to subsection (9), the following provisions apply in relation to a valuation obtained under subsection (4A) as they apply in relation to a valuation obtained under section 143 (Board’s obligation to obtain valuation of assets and protected liabilities) —
a
subsections (4) to (7) and (11)(a), (b) and (d) of that section;
b
section 144 (approval of valuation); and
c
section 145 (binding valuations), other than subsection (2).
9
In the application of section 143 by virtue of subsection (8), subsections (5) and (11)(b) of that section apply as if the references to the “relevant time” were to the date on which the Board is required to assume responsibility for the unsecured part.
2
Section 161 of the Act (effect of Board assuming responsibility for a scheme) applies as if in subsection (2) —
a
in paragraph (b), after the words “pension obligations” there were inserted the words “in relation to the unsecured part”; and
b
for the words “the scheme is to be treated” there were substituted the words “the unsecured part is to be treated”.
3
Section 165 of the Act (guaranteed minimum pensions) applies as if, in subsection (1), for the words “member of the scheme” there were substituted the words “member of the unsecured part”.
4
Schedule 6 to the Act (transfer of property, rights and liabilities to the Board) applies as if —
a
in paragraph 1, after the word “liabilities” there were inserted the words “of the unsecured part”; and
b
in paragraph 3(1) —
i
after the word “transfer” there were inserted the words “of the unsecured part”; and
ii
after the words “in their capacity as trustees or managers” there were inserted the words “of that part”.
5
Schedule 7 to the Act (pension compensation provisions) applies as if —
a
for paragraphs 1 and 2, there were substituted the following paragraphs —
1
This Schedule applies for the purposes of determining the compensation payable where the Board assumes responsibility for an unsecured part in accordance with this Chapter.
2
In this Schedule —
a
references to “the assessment date” are to the date on which the assessment period in relation to the scheme, or (where there has been more than one such assessment period) the last one, began; and
b
references to “the scheme” are to the unsecured part for which the Board has assumed responsibility.
; and
b
in paragraph 37(1), in the definition of “the scheme”, for the words “paragraph 1” there were substituted the words “paragraph 2”.
General interpretation
11
In relation to a partially guaranteed scheme, section 318 of the Act (general interpretation) applies as if the following definitions were inserted at the appropriate alphabetical places —
“eligible scheme” has the meaning given by section 126;
“partially guaranteed scheme” means an eligible scheme in respect of which a relevant public authority has —
given a guarantee in relation to —
any part of the scheme;
any benefits payable under the scheme rules; or
any members of the scheme; or
made any other arrangements for the purposes of securing that the assets of the scheme are sufficient to meet any part of its liabilities;
“relevant public authority” has the meaning given by section 307(4);
“unsecured part” means any part of a partially guaranteed scheme —
in respect of which no guarantee has been given by a relevant public authority;
which relates to benefits payable under the scheme in respect of which —
no such guarantee has been given; and
no other arrangements as are mentioned in section 307(3)(b) of the Act have been made.
.
Signed by authority of the Secretary of State for Work and Pensions.
Malcolm Wicks
Minister of State,
Department for Work and Pensions
10th February 2005


text:
1
1
These Regulations may be cited as the Education (Head Teachers' Qualifications) (England) (Amendment) (No. 2) Regulations 2005 and shall come into force on 31 st December 2005.
2
These Regulations apply only in relation to England.
2
1
The Education (Head Teachers' Qualifications) (England) Regulations 2003 shall be amended in accordance with this regulation.
2
For regulation 3 (Interpretation) substitute —
3
In these Regulations —
“National Professional Qualification for Headship” means the qualification awarded by the Secretary of State to a person if he is satisfied that the person has successfully completed a course of training for the National Professional Qualification for Headship approved by the National College for School Leadership Limited; and
“National Professional Qualification in Integrated Centre Leadership” means the qualification awarded by the Secretary of State to a person if he is satisfied that the person has successfully completed a course of training for the National Professional Qualification in Integrated Centre Leadership approved by the National College for School Leadership Limited.
.
3
After regulation 5(2) insert —
3
A person may serve as a head teacher of a maintained nursery school without a qualification mentioned in regulation 4(1) if he holds, or has successfully applied for a training course for the purpose of gaining, the National Professional Qualification in Integrated Centre Leadership.
.
Jacqui Smith
Minister of State
Department for Education and Skills
30th November 2005


text:
Citation, commencement, interpretation and application
1
1
This Order may be cited as the Health and Social Care (Community Health and Standards) Act 2003 Commencement (No.8) Order 2005.
2
In this Order —
“ the Act ” means the Health and Social Care (Community Health and Standards) Act 2003;
“the 1977 Act ” means the National Health Service Act 1977 ; and
“the 2000 Act ” means the Care Standards Act 2000 .
3
Subject to paragraph (4), this Order applies in relation to England only, but subject to that, in so far as article 10 or 11 commences an amendment or repeal of an enactment, it has the same extent as that enactment.
4
The following provisions apply in relation to England and Wales —
a
article 2(2) (fees payable under Part 2 of the 2000 Act);
b
article 9 (which commences section 181 of the Act); and
c
articles 10 and 11 in so far as they relate to amendments or repeals consequential on the coming into force of section 181 of the Act.
Appointed days for provisions relating to fees
2
1
30th October 2005 is the appointed day for the coming into force of the following provisions of the Act —
a
section 86; and
b
section 105(2), and section 105(1) in so far as it relates to that subsection, in relation only to a determination by the CHAI of fees payable to it from 1st April 2006 and thereafter.
2
1st April 2006 is the appointed day for the coming into force of section 105(3) to (7), and section 105(1) of the Act in so far as its relates to those subsections.
Transitional provisions pending section 105(2) of the Act coming into force in relation to the CSCI
3
1
Pending the coming into force of section 105(2) of the Act in relation to the determination of fees by the CSCI , the following transitional provisions shall apply.
2
Sections 12(2), 15(3), 16(3) and 22(7)(i) of the 2000 Act shall be read as if —
a
“or the CSCI” were omitted; and
b
after “the Assembly” there were inserted “or the CSCI”.
3
Section 15(5) of the 2000 Act shall be read as if after “the Assembly” there were inserted “or the CSCI”.
Appointed days for provisions relating to primary dental services
4
1
1st December 2005 is the appointed day for the coming into force of the following provisions of the Act —
a
section 179(1) in so far as it is not already in force;
b
for the purposes of making regulations under section 45B of the 1977 Act , paragraph 23 of Schedule 11, and section 184 and paragraph 7 of that Schedule in so far as they relate to that paragraph; and
c
in Schedule 11, paragraph 39 in so far as it inserts the definition of “primary dental services” into section 128(1) of the 1977 Act, and section 184 and paragraph 7 of that Schedule in so far as they relate to that paragraph.
2
1st January 2006 is the appointed day for the coming into force of the following provisions of the Act —
a
section 170 in so far as it relates to the insertion of section 16CA(2) and (4) into the 1977 Act;
b
for the purposes of making regulations, section 171(1) in so far as it inserts section 16CB(1) into the 1977 Act; and
c
section 180 in so far as it is not already in force.
3
1st April 2006 is the appointed day for the coming into force of the following provisions of the Act —
a
section 170 in so far as it is not already in force;
b
section 171(1) in so far as it relates to the insertion of section 16CB(1) and (4) into the 1977 Act, and in so far as it is not already in force; and
c
section 171(2).
Appointed days for provisions relating to general dental services contracts
5
1
1st December 2005 is the day appointed for the coming into force of the following provisions of the Act —
a
for the purposes of making regulations or directions, section 172(1) in so far as it relates to insertion of sections 28M, 28O and 28P into the 1977 Act;
b
section 172(1) in so far as it relates to the insertion of sections 28L and 28N into the 1977 Act;
c
section 173;
d
section 182(1); and
e
paragraph 39 of Schedule 11 in so far as it is not already in force, and section 184 and paragraph 7 of that Schedule in so far as they relate to that paragraph.
2
1st January 2006 is the day appointed for the coming into force of section 172(1) of the Act in so far as it is not already in force.
3
1st April 2006 is the day appointed for the coming into force of section 172(2) of the Act.
Appointed days in relation to section 28C arrangements
6
1
1st December 2005 is the day appointed for the coming into force of the following provisions of the Act in so far as they are not already in force —
a
section 177(1) to (11);
b
paragraphs 14 and 15 of Schedule 11, and section 184 and paragraph 7 of that Schedule in so far as they relate to those paragraphs; and
c
the entries in Schedule 14 relating to sections 28C(3)(b) and (7), 28D(2), 28DA, 28E(2)(b) and the words following that paragraph, and 28E(3)(j) and (k) and (5) to (8) of the 1977 Act.
2
1st April 2006 is the day appointed for the coming into force of the following provisions of the Act in so far as they are not already in force —
a
section 177; and
b
section 178.
Appointed days in relation to charges for dental services
7
1
For the purposes of making regulations, 1st November 2005 is the day appointed for the coming into force of section 183 of the Act.
2
1st April 2006 is the day appointed for the coming into force of section 183 of the Act in so far as it is not already in force.
Appointed day in relation to representations relating to special guardianship support services
8
30th December 2005 is the day appointed for the coming into force of section 117(1) of the Act in so far as it is not already in force.
Appointed day in relation to the abolition of the Dental Practice Board
9
1st April 2006 is the day appointed for the coming into force of section 181 of the Act.
Consequential amendments relating to primary dental services, general dental services, section 28C arrangements and the Dental Practice Board
10
1
1st April 2006 is the day appointed for the coming into force of the provisions of Schedule 11 to the Act referred to in paragraph (2) and section 184 and paragraph 7 of that Schedule in so far as it relates to those provisions, in so far as they are not already in force.
2
In Schedule 11 —
a
paragraphs 2 and 3;
b
paragraphs 17 to 23;
c
paragraph 24(b);
d
paragraphs 28 to 35;
e
paragraph 36(b);
f
paragraph 41;
g
paragraph 46(1), (2)(b) and (3)(b) and (c);
h
paragraph 50;
i
paragraphs 53 and 54;
j
paragraphs 60, 61 and 64;
k
paragraph 66;
l
paragraph 67(b); and
m
paragraphs 69 and 72.
Repeals relating to primary dental services, general dental services, section 28C arrangements and the Dental Practice Board
11
1
1st April 2006 is the day appointed for the coming into force of the repeals relating to the enactments mentioned in Part 4 of Schedule 14 to the Act which are referred to in paragraph (2) and in so far as they are not already in force, and section 196 of the Act in so far as it relates to those enactments.
2
The enactments specified for the purposes of paragraph (1) are —
a
the Parliamentary Commissioner Act 1967 ;
b
the House of Commons Disqualification Act 1975 ;
c
the Race Relations Act 1976 ;
d
in the 1977 Act, sections 5(1A), 28G, 35 to 37, 43ZA(3)(b), 43D(10)(b), 44(A2), (B1), (3)(c) to (d) and (5), 45(1ZA)(b) and (1A), 49F(1)(c), 49H(1)(a), 56(b), 72(5)(a), 78, 81(b), 82(b), 83(b), 85(1)(e), 98, 99(1)(f), 100(1)(e), 102(1)(a)(iv), 102(2)(c), 103(1)(a), 128(1), Schedule 1 and Schedule 12;
e
the National Health Service (Scotland) Act 1978 ;
f
the Health Services Act 1980 ;
g
the Health and Social Services and Social Security Adjudications Act 1983 ;
h
the Dentists Act 1984 ;
i
the Health and Social Security Act 1984 ;
j
the Income and Corporation Taxes Act 1988 ;
k
the Health and Medicines Act 1988 ;
l
the National Health Service and Community Care Act 1990 ;
m
the Health Authorities Act 1995 ;
n
the Employment Rights Act 1996 ;
o
in the National Health Service (Primary Care) Act 1997 , Part 1, sections 24(1), 40(1) and (3) and Schedule 2, paragraphs 12, 16 to 19, 24, 25 and 72;
p
the Health Act 1999 ;
q
the National Assembly for Wales (Transfer of Functions) Order 1999 ;
r
the Freedom of Information Act 2000 ;
s
the Health and Social Care Act 2001 ; and
t
the National Health Service Reform and Health Care Professions Act 2002 .
Amendment of the Health and Social Care (Community Health and Standards) Act 2003 Commencement (No.2) Order 2004
12
In article 7 of the Health and Social Care (Community Health and Standards) Act 2003 Commencement (No.2) Order 2004 , for paragraph (1) substitute —
1
The following transitional provisions shall apply until 1st April 2006.
.
Signed by authority of the Secretary of State for Health
Rosie Winterton
Minister of State,
Department of Health
20th October 2005


text:
Title, commencement and application
1
These Regulations may be cited as the Common Agricultural Policy Single Payment and Support Schemes (Cross Compliance) (England) (Amendment) Regulations 2005, shall come into force on 30th April 2005 and shall apply to England only.
Amendment of the Common Agricultural Policy Single Payment and Support Schemes (Cross Compliance) (England) Regulations 2004
2
The Common Agricultural Policy Single Payment and Support Schemes (Cross Compliance) (England) Regulations 2004 shall be amended as follows —
a
in regulation 2(2), for “on the date these Regulations are made.” substitute “on the date the Common Agricultural Policy Single Payment and Support Schemes (Cross Compliance) (England) (Amendment) Regulations 2005 are made.” ;
b
in regulation 3, for “in Article 3(2)” substitute “for the purposes of Article 3(2)”;
c
in regulation 4(1), for “in Article 5(1) of the Council Regulation are set out in the Schedule.” substitute “set out in the Schedule apply as minimum requirements for the purposes of Article 5(1) of the Council Regulation.”;
d
in regulation 6(4) —
i
for “paragraphs 2 and 4” substitute “paragraphs (2) and (3)”; and
ii
for “paragraphs 19, 20” substitute “paragraphs 19 and 20”;
e
in sub-paragraph (iv) of paragraph 3(1)(c) of the Schedule —
i
after “vegetables” insert “(excluding all varieties of potato, sugar beet, mangel, swede, turnip and fodder beet)”; and
ii
for “if it was not harvested; or” at the end of sub-paragraph (bb) substitute “if it was not harvested.”;
f
in paragraph 13(5)(b) of the Schedule, for “not of less than” substitute “not exceeding”; and
g
in paragraph 16(1) of the Schedule, for “or” at the end of sub-paragraph (a) substitute “and”.
Whitty
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
23rd March 2005


text:
1
This Order may be cited as the Serious Organised Crime and Police Act 2005 (Commencement No. 2) Order 2005.
2
The following provisions of the Serious Organised Crime and Police Act 2005 shall come into force on 1st August 2005–
a
section 109 (minor and consequential amendments relating to Chapter 6) in so far as it relates to the entries at paragraph (b) below;
b
paragraphs 4 and 20 of Schedule 6 (minor and consequential amendments relating to Chapter 6);
c
section 116(1) and (3) to (5) (photographing of suspects etc. );
d
section 122(1) to (6) (powers of designated and accredited persons) to the extent not already in force; and
e
section 161(2) to (4) (abolition of Royal Parks Constabulary) to the extent not already in force.
Paul Goggins
Parliamentary Under-Secretary of State
Home Office
20th July 2005


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2005.
2
Regulations 2 to 9 shall come into force on 1st September 2005 in relation to claims made under section 80 of the Value Added Tax Act 1994 on or after that date.
3
Regulation 10 shall come into force on 1st September 2005.
4
They amend the Value Added Tax Regulations 1995 as follows.
Credit for, or repayment of, overstated or overpaid VAT
2
For the heading to regulation 37 substitute “Claims for credit for, or repayment of, overstated or overpaid VAT”.
3
In regulation 43A —
a
in the definition of “claim” —
i
omit “(irrespective of when it was made)”;
ii
for “repayment of an amount paid to the Commissioners by way of VAT which was not VAT due to them” substitute “credit of an amount accounted for to the Commissioners or assessed by them as output tax which was not output tax due to them”;
b
in the definition of “reimbursement arrangements” —
i
in paragraph (a), for “repayment” substitute “crediting”;
ii
in paragraph (b), for “cost of the original payment of that amount to the Commissioners” substitute “original amount brought into account as output tax that was not output tax due”.
4
In regulation 43B, for “repayment” substitute “crediting”.
5
In regulation 43C —
a
in paragraph (a), for “repayment” substitute “crediting of the amount”;
b
for paragraph (d) substitute —
d
any part of the relevant amount credited to the claimant that is not reimbursed by the time mentioned in paragraph (a) above will be notified by the claimant to the Commissioners;
da
any part of the relevant amount paid (or repaid) to the claimant that is not reimbursed by the time mentioned in paragraph (a) above will be repaid by the claimant to the Commissioners;
;
c
in paragraph (e), for “repaid” substitute “paid (or repaid)”.
6
For regulation 43D substitute —
Notifications and repayments to the Commissioners
43D
The claimant shall give any notification to the Commissioners that he is required to give by virtue of regulation 43C(d) above and, without any prior demand, make any repayment to the Commissioners that he is required to make by virtue of regulation 43C(da) and (e) above within 14 days of the expiration of the 90 days referred to in regulation 43C(a) above.
.
7
In paragraph (2) of regulation 43F, for “paid” substitute “credited”.
8
In paragraph (2) of regulation 43G —
a
in sub-paragraph (b), for “repaid” substitute “credited”;
b
in sub-paragraph (c), for “repaid” substitute “paid (or repaid)”;
c
for sub-paragraph (d) substitute —
d
he will notify the Commissioners of the whole or such part of the relevant amount credited to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) and (c) above;
da
he will repay to the Commissioners without demand the whole or such part of the relevant amount paid (or repaid) to him or of any interest paid to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) and (c) above;
.
9
Omit regulation 43H.
Goods subject to warehousing regime: place of supply
10
After regulation 145J , insert —
Place of supply of goods subject to warehousing regime
145K
1
Section 18(1) (supply of goods subject to warehousing regime and before duty point treated as taking place outside the United Kingdom) shall not apply in the following prescribed circumstances.
2
The circumstances are —
a
that there is a supply of goods that would but for this regulation be treated for the purposes of the Act as taking place outside the United Kingdom by virtue of section 18(1);
b
the whole or part of the business carried on by the supplier of those goods consists in supplying to a number of persons goods to be sold, by them or others, by retail;
c
that supplier is a taxable person (or would be a taxable person but for section 18(1)); and
d
that supply is to a person who is not a taxable person, and
i
consists in a supply of goods to that person to be sold, by that person, by retail, or
ii
consists in a supply of goods to that person by retail.
.
Helen Ghosh
Paul R.C. Gray
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th August 2005


text:
Citation and commencement
1
These Regulations may be cited as the Vaccine Damage Payments (Amendment) Regulations 2005 and shall come into force on 5th December 2005.
Amendment of Regulation 5 of the Vaccine Damage Payments Regulations 1979
2
In regulation 5 of the Vaccine Damage Payments Regulations 1979 (vaccinations to be treated as carried out in England), for sub-paragraph (b) of paragraph (2) substitute —
b
a person is a member of the family of a serving member of Her Majesty’s forces if —
i
he is the spouse or civil partner of that serving member,
ii
he and that serving member live together as husband and wife or as if they were civil partners, or
iii
he is a child whose requirements are provided by that serving member.
Signed by authority of the Secretary of State for Work and Pensions.
Anne C McGuire
Parliamentary Under-Secretary of State,
Department for Work and Pensions
3rd November 2005


text:
Citation and interpretation
1
1
This Order may be cited as the Pensions Act 2004 (Commencement No. 4 and Amendment) Order 2005.
2
In this Order “ the Act ” means the Pensions Act 2004.
Appointed days
2
1
The day appointed for the purposes of section 91(9) of the Act (procedure for the issue and publication of codes of practice) for the coming into effect of the Pensions Regulator Code of Practice No. 1: Reporting breaches of the Law is 6th April 2005.
2
The day appointed for the coming into force of the provisions of the Act specified in the Schedule is 6th April 2005.
Amendment of the Pensions Act 2004 (Commencement No. 3, Transitional Provisions and Amendment) Order 2005
3
The Pensions Act 2004 (Commencement No. 3, Transitional Provisions and Amendment) Order 2005 shall be amended in accordance with the following paragraphs of this article —
a
after article 6 (savings), insert the following article —
6A
1
Notwithstanding the repeals of section 74 of the 1995 Act (discharge of liabilities by insurance, etc. ) mentioned in Schedule 1, that section shall continue to have effect as it applied immediately before 6th April 2005 to any scheme which —
a
was regarded at that time by virtue of regulation 2 of the Occupational Pension Schemes (Winding Up) Regulations 1996 (commencement of winding up) as having begun to be wound up for the purposes of those Regulations; or
b
in accordance with section 124(3A) to (3E) of the 1995 Act (interpretation: time at which the winding up of an occupational pension scheme shall be taken to begin) began to wind up before that date.
2
In paragraph (1), the reference to a scheme includes a reference to any section of a scheme to which section 74 of the 1995 Act applies as if it were a scheme by virtue of regulation 12 of those Regulations (winding up of sectionalised schemes etc.).
; and
b
in Schedule 3 (provisions referred to in article 6 which are to continue to have effect as if they were in force immediately before their amendment or repeal by the Act), after the entry in the table relating to section 103 —
i
in column 1, insert “Section 124(1)”; and
ii
in column 2, insert “Interpretation of Part 1”.
Signed by authority of the Secretary of State for Work and Pensions.
Chris Pond
Parliamentary Under-Secretary of State,
Department for Work and Pensions
5th April 2005


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Guardian’s Allowance Up-rating Regulations 2005 and shall come into force on 11th April 2005.
2
In these Regulations —
“the Great Britain Up-rating Order ” means the Child Benefit and Guardian’s Allowance Up-rating Order 2005 ;
“the Northern Ireland Up-rating Order ” means the Child Benefit and Guardian’s Allowance Up-rating (Northern Ireland) Order 2005 ; and
“the Up-rating Orders ” means the Great Britain Up-rating Order and the Northern Ireland Order.
Exceptions relating to payment of allowance by virtue of the Up-rating Orders
2
Neither section 155(3) of the Social Security Administration Act 1992 (effect of alteration of rates of benefit under, amongst other provisions, section 77 of the Social Security Contributions and Benefits Act 1992) nor section 135(3) of the Social Security Administration (Northern Ireland) Act 1992 shall apply if a question arises as to either —
a
the weekly rate at which guardian’s allowance is payable by virtue of either of the Up-rating Orders, or
b
whether the conditions for receipt of that allowance at the altered rate are satisfied,
until that question has been determined in accordance with the provisions of section 8 of the Social Security Act 1998 or Article 9 of the Social Security (Northern Ireland) Order 1998 (as the case may be) .
Persons not ordinarily resident in either Great Britain or Northern Ireland
3
Regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975 and regulation 5 of the Social Security Benefit (Persons Abroad) Regulations (Northern Ireland) 1978 (application of disqualification in respect of up-rating of benefit) shall apply to any additional benefit payable by virtue of either of the Up-rating Orders.
Ann Chant
Helen Ghosh
Two of the Commissioners of Inland Revenue
15th March 2005