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PART I
INTRODUCTORY
Citation and commencement
1
These Regulations may be cited as the Open-ended Investment Companies (Tax) Regulations 1997 and shall come into force on 28th April 1997.
Interpretation
2
1
In these Regulations unless the context otherwise requires —
“accumulation share”, in relation to an open-ended investment company, means a share in that company in respect of which income is credited periodically to the capital part of the scheme property of the company;
“authorised corporate director”, in relation to an open-ended investment company, has the meaning given by subsection (10) of section 468, read with subsections (16) and (17) of that section, as those subsections are added by regulation 10(4);
“authorised unit trust” has the meaning given by subsection (6) of section 468 ;
“open-ended investment company” has the meaning given by subsection (10) of section 468, read with subsections (11) to (18) of that section, as those subsections are added by regulation 10(4);
“owner of shares”, in relation to an open-ended investment company, has the meaning given by subsection (10) of section 468, read with subsection (15) of that section, as those subsections are added by regulation 10(4); and references to “owner of a share” and “owner of the shares” shall be construed accordingly;
“scheme property”, in relation to an open-ended investment company, has the meaning given by subsection (10) of section 468, read with subsection (13) of that section, as those subsections are added by regulation 10(4);
“unit holder”, in relation to a unit trust scheme, has the meaning given by subsection (6) of section 468; and references to “holder of a unit” and “holders of units” shall be construed accordingly;
“units”, in relation to a unit trust scheme, means the rights or interests (however described) of the unit holders in the scheme;
“unit trust scheme” has the meaning given by section 469(7);
“the Taxes Act ” means the Income and Corporation Taxes Act 1988 ;
“the Tax Acts ” means the provisions of “the Tax Acts” (as defined by section 831(2)) other than section 152 of the Finance Act 1995;
“the 1992 Act ” means the Taxation of Chargeable Gains Act 1992 .
2
For the purposes of the definitions of “authorised corporate director”, “open-ended investment company”, “owner of shares” and “scheme property” in paragraph (1), references in subsections (11) to (16) of section 468 (as those subsections are added by regulation 10(4)) to “the Tax Acts” shall be construed as if they included references to these Regulations.
3
In these Regulations references to a section or a Schedule, without more, are references to that section of, or that Schedule to, the Taxes Act.
PART II
GENERAL PROVISIONS RELATING TO TAX TREATMENT OF OPEN-ENDED INVESTMENT COMPANIES
Tax treatment of open-ended investment companies — general
3
1
Subject to the modifications and exceptions specified in this Part, and the modifications specified in Parts III to V, of these Regulations, the enactments specified in paragraph (3) shall have effect in relation to —
a
open-ended investment companies,
b
holdings in, and the assets of, such companies, and
c
transactions involving such companies,
in like manner as the manner in which they have effect in relation to authorised unit trusts, to rights under, and the assets subject to, such trusts and to transactions for purposes connected with such trusts.
2
References in the enactments specified in paragraph (3) to companies, to holdings in, and the assets of, companies and to transactions involving companies, shall accordingly have effect (or shall not have effect as the case may be) in relation to open-ended investment companies, to holdings in, and the assets of, such companies, and to transactions involving such companies, in like manner as the manner in which they have effect (or do not have effect) in relation to authorised unit trusts, to rights under, and the assets subject to, such trusts, and to transactions for purposes connected with such trusts.
3
The enactments specified in this paragraph are —
a
the Tax Acts, and
b
the 1992 Act.
General modifications of the Tax Acts and the 1992 Act
4
The modifications specified in regulations 5 to 8 have effect subject to the modifications specified in Parts III to V of these Regulations.
General modification — authorised unit trust
5
1
Subject to paragraph (2), the modifications specified in this regulation are that references, however expressed, in the Tax Acts and the 1992 Act to —
a
an authorised unit trust (other than references in a definition of an authorised unit trust, an unauthorised unit trust or a unit trust scheme),
b
a unit trust scheme as denoting or including (whether expressly or by implication) an authorised unit trust (other than references in a definition of an authorised unit trust, an unauthorised unit trust or a unit trust scheme), and
c
the trustees of an authorised unit trust within sub-paragraph (a) or of a unit trust scheme within sub-paragraph (b),
shall have effect as if they included references to an open-ended investment company.
3
The provisions specified in this paragraph are —
a
section 468(1), (4) and (6) to (9) ;
b
section 468L(8), (9)(d) and (10) to (12) ;
c
section 469(1) ;
d
section 470;
e
the definition of “company” in section 839(8);
f
paragraph 6 of Schedule 20;
g
section 80 of the Finance Act 1989;
h
section 152(3) of the Finance Act 1993;
i
section 154(2) of the Finance Act 1994;
j
paragraphs 3 and 8 of Schedule 10 to the Finance Act 1996 ;
k
sections 99(1), 100(2) and 272(5) of the 1992 Act.
General modification — manager of authorised unit trust
6
1
Subject to paragraph (2), the modifications specified in this regulation are that references, however expressed, in the Tax Acts and the 1992 Act to the manager of an authorised unit trust or of a unit trust scheme within regulation 5(1)(b) shall have effect as if they included references to the authorised corporate director of the open-ended investment company concerned.
2
Paragraph (1) shall not apply to section 468(4), to section 272(5) of the 1992 Act, or to references in provisions which include reference, whether made expressly or by implication, to the authorised corporate director of an open-ended investment company.
General modification — unit of authorised unit trust
7
1
Subject to paragraphs (2) and (3), the modifications specified in this regulation are that —
a
references, however expressed, in the Tax Acts and the 1992 Act to —
i
a unit or an interest in, or rights under, an authorised unit trust,
ii
a unit or an interest in, or rights under, a unit trust scheme within regulation 5(1)(b), or
iii
an entitlement to a share of, or in, the investments subject to the trusts of an authorised unit trust or a unit trust scheme within regulation 5(1)(b),
shall have effect as if they included references to a share in the open-ended investment company concerned;
b
references, however expressed, in the Tax Acts and the 1992 Act to the holder of a unit within paragraph (a) (other than references in a definition of a unit holder) shall have effect as if they included references to the owner of a share in the open-ended investment company concerned.
2
Paragraph (1) shall not apply to references in provisions which include reference, whether made expressly or by implication, to shares in, or an owner of shares in, an open-ended investment company.
3
Paragraph (1) shall in addition not apply to references in any of the provisions specified in paragraph (4).
4
The provisions specified are —
a
section 468(1), (8) and (9);
b
section 468L(9)(d) and (10);
c
the definition of “company” in section 839(8);
d
paragraph 6 of Schedule 20;
e
paragraph 8 of Schedule 10 to the Finance Act 1996;
f
sections 99(1), 117B(3)(a) and 272(5) of the 1992 Act.
General modification — registered office of company
8
1
Subject to paragraph (2), the modifications specified in this regulation are that references in the Tax Acts and the 1992 Act to the registered office of a company shall have effect as if they were references to the head office of an open-ended investment company.
2
Paragraph (1) shall not apply to references in provisions which include reference, whether made expressly or by implication, to the head office of an open-ended investment company.
PART III
SPECIFIC MODIFICATIONS OF CHAPTER III OF PART XII OF THE TAXES ACT (UNIT TRUST SCHEMES)
General provision
9
Sections 468, 468AA, and 468H to 468R shall have effect with the modifications specified in regulations 10 to 13 and as if —
a
references in those sections to “accumulation units” included references to “accumulation shares”;
b
references in those sections to “the company referred to in section 468(1)” included references to the open-ended investment company concerned; and
c
references, however expressed, in those sections to the terms of an authorised unit trust included references to the instrument of incorporation of the open-ended investment company concerned and the prospectus in issue for the time being of that company (including any supplements to that prospectus).
Modifications of section 468
10
1
Section 468 shall be modified in accordance with paragraphs (2) to (4).
2
After subsection (3) there shall be inserted the following subsection —
3A
Section 234A shall apply in relation to an open-ended investment company.
3
After subsection (4) there shall be inserted the following subsection —
4A
Section 75 shall apply in relation to an open-ended investment company whether or not it is an investment company within the meaning of section 130; and sums appropriated in accordance with the terms of the prospectus in issue for the time being (including any supplements to that prospectus) of an open-ended investment company for such remuneration of its authorised corporate director as is paid in respect of the management of the company’s scheme property shall be treated for the purposes of section 75 as sums disbursed as expenses of management.
4
After subsection (9) there shall be added the following subsections —
10
Subject to subsections (11) to (18) below, in this Chapter —
“authorised corporate director” in relation to an open-ended investment company means a corporate director of the company acting in the capacity as the director having responsibility for the management of its scheme property, being an authorised person within the meaning of the Financial Services Act 1986, or if there is no such director, the person for the time being having responsibility for the management of the scheme property of the company and acting in that capacity;
“collective investment scheme” has the meaning given by section 75 of the Financial Services Act 1986 ;
“open-ended investment company” means an open-ended investment company within the meaning given by section 75(8) of the Financial Services Act 1986 which is incorporated in the United Kingdom;
“owner of shares” in relation to an open-ended investment company means —
the beneficial owner of the shares, or
where the shares are held on trust (other than a bare trust), the trustees of the trust, or
where the shares are comprised in the estate of a deceased person, the deceased’s personal representatives;
“scheme property” in relation to an open-ended investment company means the property subject to the collective investment scheme constituted by the company.
11
Subject to subsection (17) below, each of the parts of an umbrella company shall be regarded for the purposes of the Tax Acts, except where the context otherwise requires, as an open-ended investment company and the umbrella company as a whole shall not be so regarded and shall not be regarded as being a company for the purposes of the Tax Acts.
12
In relation to a part of an umbrella company, any reference in this Chapter to investments of an open-ended investment company shall have effect for the purposes of the Tax Acts, except where the context otherwise requires, as a reference to such of the investments as under the arrangements referred to in subsection (18) below form part of the separate pool to which that part of the umbrella company relates.
13
In relation to a part of an umbrella company, any references in this Chapter to the scheme property of an open-ended investment company shall have effect for the purposes of the Tax Acts, except where the context otherwise requires, as references to such property subject to the collective investment scheme constituted by the umbrella company as is comprised in the separate pool to which that part of the umbrella company relates.
14
In relation to a part of an umbrella company, any references in this Chapter to the instrument of incorporation or the prospectus in issue for the time being (including any supplements to that prospectus) of an open-ended investment company shall have effect for the purposes of the Tax Acts as references to such parts of the instrument of incorporation or of that prospectus (including any supplements to that prospectus) as apply to that part of the umbrella company.
15
A person for the time being having rights in a part of an umbrella company shall be regarded for the purposes of the Tax Acts, except where the context otherwise requires, as the owner of shares in the open-ended investment company which that part is deemed to be by virtue of subsection (11) above and not as the owner of shares in the umbrella company itself.
16
In relation to a part of an umbrella company and subject to subsection (17) below, the authorised corporate director of an umbrella company shall be regarded for the purposes of the Tax Acts, except where the context otherwise requires, as the authorised corporate director of the open-ended investment company which that part is deemed to be by virtue of subsection (11) above and not as the authorised corporate director of the umbrella company itself.
17
In relation to section 468P (residence declarations) —
a
a declaration under that section made by an owner of shares in an umbrella company shall be made to the umbrella company itself and not to the part or parts of that company in which the owner of the shares concerned is deemed to be an owner of shares by virtue of subsection (15) above;
b
the undertaking contained in that declaration shall be an undertaking to notify the umbrella company and not the part or parts of that company in which the owner of the shares concerned is deemed to be an owner of shares by virtue of subsection (15) above; and
c
subsections (11) and (16) above shall not apply in relation to subsection (8) of that section (regulations requiring information to be supplied and documents to be made available).
18
In this section, “umbrella company” means a company —
a
which falls within the definition of “open-ended investment company” in section 75(8) of the Financial Services Act 1986,
b
which is incorporated in the United Kingdom,
c
whose instrument of incorporation provides for arrangements for such pooling as is mentioned in section 75(3)(a) of that Act in relation to separate parts of the scheme property of the company, and
d
the owners of shares in which are entitled to exchange rights in one part for rights in another;
and any reference to a part of an umbrella company is a reference to such of the arrangements as relate to a separate pool.
Modifications of section 468AA
11
1
Section 468AA shall be modified in accordance with paragraphs (2) and (3).
2
In subsection (1) —
a
for the word “Trustees” (where it first occurs) there shall be substituted the words “An open-ended investment company”;
b
subsection (b) and the word “and” immediately preceding it shall be omitted.
3
Subsection (3) shall be omitted.
Modifications of section 468I
12
1
Section 468I shall be modified in accordance with paragraphs (2) and (3).
2
In subsection (7) there shall be inserted at the beginning the words “Subject to subsection (9) below,”.
3
After subsection (7) there shall be added the following subsections —
8
Subject to subsection (9) below, where distribution accounts show an amount as available for distribution to owners of shares in any of the ways set out in subsections (2) to (4) above there shall not be any discrimination between owners of shares in respect of different classes of shares.
9
For the purposes of subsections (7) and (8) above differences in amounts treated as paid in accordance with section 468J(2) or 468K(2), or treated as made in accordance with section 468L(2), to owners of shares in proportion to their rights in respect of different classes of shares shall not be regarded as discriminatory where those differences —
a
are wholly attributable to differences between the amounts or treatment for accounting purposes of the charges or expenses which —
i
are permitted by the instrument of incorporation of the open-ended investment company concerned or the prospectus in issue for the time being of that company (including any supplements to that prospectus), and
ii
are payable out of the scheme property of that company in respect of the shares of those classes, and
b
except where the relevant condition is satisfied, are not such as to enable the owners of the shares in any one of those classes to obtain a tax advantage which they would not obtain if there were no differences between the amounts or treatment for accounting purposes of those charges or expenses.
10
For the purposes of paragraph (b) of subsection (9) above the relevant condition is that the company is able to show that the differences between the amounts or treatment for accounting purposes of the charges or expenses referred to in that subsection apply for bona fide commercial reasons.
11
In paragraph (b) of subsection (9) above “tax advantage” has the same meaning as in Chapter I of Part XVII of the Taxes Act.
Modifications of section 468L
13
1
Section 468L shall be modified in accordance with paragraphs (2) to (7).
2
In subsection (8) —
a
for the words “authorised unit trust” there shall be substituted the words “open-ended investment company”;
b
for the words “that trust” there shall be substituted the words “that company”.
3
In subsection (9) —
a
for the words “an authorised unit trust, means the investments of that trust” there shall be substituted the words “an open-ended investment company, means the investments of that company”;
b
in paragraph (d) for the words “another authorised unit trust” there shall be substituted the words “an authorised unit trust”;
c
in paragraph (e) for the words “an open-ended investment company” there shall be substituted the words “another open-ended investment company”.
4
In subsection (10) —
a
for the words “another authorised unit trust” there shall be substituted the words “an authorised unit trust”;
b
for the words “the other authorised unit trust” there shall be substituted the words “that authorised unit trust”.
5
In subsection (11) for the words “the other authorised unit trust” there shall be substituted the words “the authorised unit trust”.
6
In subsection (12B) for the words “subsection (12A) above” there shall be substituted the words “this section”.
7
Subsections (12C) to (12G) shall be omitted.
PART IV
OTHER SPECIFIC MODIFICATIONS OF THE TAX ACTS
Modification of section 832(1)
14
In section 832(1) after the definition of “notice” there shall be inserted the following definitions —
“open-ended investment company”, and “authorised corporate director”, “owner of shares” and “scheme property” in relation to an open-ended investment company, have the meanings given by subsection (10) of section 468, read with subsections (11) to (18) of that section, as those subsections are added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997;
.
Modification of section 839(8)
15
In section 839(8) in the definition of “company” the words “(including an open-ended investment company)” shall be inserted after the word “corporate”.
Modification of Schedule 20
16
After paragraph 6 of Schedule 20 there shall be inserted the following paragraph —
6A
Shares in an open-ended investment company.
Modification of section 152 of the Finance Act 1993
17
After subsection (2) of section 152 of the Finance Act 1993 there shall be inserted the following subsection —
2A
An open-ended investment company is not a qualifying company.
Modifications of section 154 of the Finance Act 1994
18
1
In subsection (1) of section 154 of the Finance Act 1994 after the word “subsections” there shall be inserted the word “(1A),”.
2
After subsection (1) of that section there shall be inserted the following subsection —
1A
An open-ended investment company is not a qualifying company for the purposes of this Chapter.
Modifications of Schedule 10 to the Finance Act 1996
19
1
Schedule 10 to the Finance Act 1996 shall be modified in accordance with paragraphs (2) to (10).
2
Paragraph 2(3) shall be omitted.
3
In paragraph 8(1) —
a
for the words “a unit trust scheme or offshore fund” there shall be substituted the words “an open-ended investment company”;
b
for the words “scheme or fund” there shall be substituted the word “company”.
4
In paragraph 8(2) for the words “a unit trust scheme or offshore fund, means investments of the scheme or fund” there shall be substituted the words “an open-ended investment company, means investments of the company”.
5
Paragraph 8(3A) shall be omitted.
6
In paragraph 8(4) for the words “sub-paragraphs (3) and (3A)” there shall be substituted the words “sub-paragraph (3)”.
7
Paragraph 8(6A) and (6B) shall be omitted.
8
In paragraph 8(7) there shall be added at the end the words “, and references in this paragraph to investments of an open-ended investment company shall be construed in accordance with subsection (12) of section 468, read with subsection (18) of that section, as those subsections are added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997”.
9
Paragraph 8(7A) to (7D) shall be omitted.
10
In paragraph 8(8) for the words “a unit trust scheme or offshore fund” there shall be substituted the words “an open-ended investment company”.
PART V
SPECIFIC MODIFICATIONS OF THE 1992 ACT
Modification of section 99 of the 1992 Act
20
In section 99(2) of the 1992 Act after paragraph (b) there shall be added the following paragraph —
c
“open-ended investment company” has the meaning given by subsection (10) of section 468 of the Taxes Act, read with subsections (11) to (18) of that section, as those subsections are added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997; and accordingly references in subsections (11) to (16) of that section to “the Tax Acts” shall be construed as if they included references to this Act.
Modification of section 117B of the 1992 Act
21
In section 117B(3) of the 1992 Act there shall be added at the end the words “; and shares of a given class in an open-ended investment company shall be taken to be denominated in a currency other than sterling if the price at which they may be acquired from, or disposed of to, the company or its authorised corporate director is fixed by the company or director in a currency other than sterling, or (as the case may be) the price or prices at which they are quoted in The Stock Exchange Daily Official List is in a currency other than sterling.”
Modifications of section 272 of the 1992 Act
22
In section 272 of the 1992 Act —
a
in subsection (3)(a) after the words “2 figures, or” there shall be added the words “where a single price is shown in the quotations for the shares or securities in The Stock Exchange Daily Official List on the relevant date, that price, or”;
b
after subsection (5) there shall be inserted the following subsections —
5AA
In this Act “market value” in relation to shares of a given class in an open-ended investment company the prices of which are published regularly by the authorised corporate director of that company (whether or not those shares are also quoted in The Stock Exchange Daily Official List) shall mean an amount equal to the price so published on the relevant date, or if no price was published on that date, on the latest date before that date.
5AB
In subsection (5AA) “authorised corporate director” has the meaning given by subsection (10) of section 468 of the Taxes Act, read with subsections (16) and (17) of that section, as those subsections are added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997; and accordingly the reference in subsection (16) of that section to “the Tax Acts” shall be construed as if it included a reference to this Act.
Modifications of section 288 of the 1992 Act
23
In section 288(8) of the 1992 Act in the Table —
a
after the expression ““Absolutely entitled as against the trustee”” there shall be inserted the following expression and reference —
“Authorised corporate director” S.272(5AB) (as that provision is inserted by regulation 22(b) of the Open-ended Investment Companies (Tax) Regulations 1997);
b
after the expression ““Market value”” there shall be inserted the following expression and reference —
“Open-ended investment company” S.99 (as that section is modified by regulation 20 of the Open-ended Investment Companies (Tax) Regulations 1997).
PART VI
MISCELLANEOUS PROVISIONS
Ownership of shares in open-ended investment companies
24
1
Where, in respect of a given class of shares specified in the instrument of incorporation of an open-ended investment company, shares issued of that class consist of both smaller denomination shares and larger denomination shares, and a person owns both smaller denomination shares and larger denomination shares of that class —
a
those shares owned by him shall be treated as being securities of the same class for the purposes of the provisions of the Tax Acts and the 1992 Act relating to ownership of shares in a company,
b
each larger denomination share shall be treated for those purposes as if it were comprised of the relevant number of smaller denomination shares, and
c
the market value of each smaller denomination share shall be taken for those purposes to be the relevant proportion of the market value of each larger denomination share.
2
In paragraph (1) —
a
“smaller denomination shares” means shares to which are attached rights specified in the company’s instrument of incorporation that are expressed in the smaller of two denominations, and “larger denomination shares” means shares to which are attached rights so specified that are expressed in the larger of two denominations;
b
“relevant number” means the number calculated by reference to the relevant proportion;
c
“relevant proportion” means the proportion, determined by the company’s instrument of incorporation, which the rights attaching to each smaller denomination share bear to the rights attaching to each larger denomination share.
Amalgamation of an authorised unit trust with, and conversion of an authorised unit trust to, an open-ended investment company
25
1
This regulation applies where, in connection with a scheme of reorganisation —
a
the whole of the scheme property of an authorised unit trust (“the target trust”) that is available for transfer is transferred on a given date (“the transfer date”) under an arrangement to an open-ended investment company (“the acquiring company”);
b
the consideration under the arrangement consists of or includes the issue on that date of shares (“the consideration shares”) in the acquiring company to the holders of units in the target trust in exchange for those units (“the exchanged units”);
c
the consideration shares are issued to those persons in proportion to their holdings of the exchanged units;
d
the consideration under the arrangement does not include anything else in addition to the issue of the consideration shares, other than (where applicable) the assumption or discharge by the acquiring company of liabilities of the trustees of the target trust; and
e
under the arrangement all the units in the target trust are extinguished.
2
Notwithstanding anything in section 12(1) to (7) , an accounting period of the target trust (“the pre-transfer accounting period”) shall end immediately before the transfer date and the whole of the property referred to in paragraph (1) shall be treated, for the purposes of the Corporation Tax Acts, as having been transferred immediately after the end of that accounting period.
3
Where there is an amount of surplus advance corporation tax in relation to the pre-transfer accounting period of the target trust which —
a
has not been dealt with under section 239(3), and
b
were it not for this provision, would be treated under section 239(4) as if it were advance corporation tax paid in respect of distributions made by the trust in its next accounting period or, where the pre-transfer accounting period is the final accounting period of the trust, in what would have been its next accounting period were the trust to have an accounting period beginning on the transfer date,
that amount —
i
shall, with effect from the transfer date, be treated under section 239(4) as if it were advance corporation tax paid in respect of distributions made by the acquiring company in the first of its accounting periods to end on or after the transfer date; and accordingly
ii
where the pre-transfer accounting period is not the final accounting period of the trust, shall not be treated under section 239(4) as if it were advance corporation tax paid in respect of distributions made by the trust in its next accounting period.
4
Where in respect of the pre-transfer accounting period of the target trust the trustees are entitled under —
a
section 75(3) (carry forward of management expenses and sums treated as management expenses),
b
section 241(3) (carry forward of franked investment income), or
c
section 246F(3) (carry forward of foreign income dividends),
to carry forward an excess amount to the next accounting period of the trust or, where the pre-transfer accounting period is the final accounting period of the trust, to what would have been its next accounting period were the trust to have an accounting period beginning on the transfer date, then that entitlement shall be translated with effect from the transfer date into a right in the acquiring company to treat that amount as if it had been carried forward under the provision in question to the first of its accounting periods to end on or after the transfer date.
5
In a case to which paragraph (4)(b) or (c) applies, the amount so treated as carried forward shall be treated for the purposes of Schedule 13 as an amount received by the acquiring company on the transfer date.
6
For the purpose of the operation of sections 242 (set-off of losses against surplus of franked investment income) and 244 in respect of accounting periods of the target trust ending before the transfer date —
a
the target trust shall be regarded as ceasing to exist immediately after the end of its pre-transfer accounting period,
b
the acquiring company shall be regarded as the continuation of that trust with effect from the transfer date, and
c
the pre-transfer accounting period of the target trust shall be regarded as the accounting period ending immediately before the beginning of the first accounting period of the acquiring company to end on or after the transfer date.
7
For the purposes of elections made under sections 246J(1) and 246P(6), and of claims (including supplementary claims) made under sections 246N and 246Q, in respect of foreign income dividends paid by the target trust in accounting periods ending before the transfer date —
a
the target trust shall be regarded as ceasing to exist immediately after the end of its pre-transfer accounting period,
b
the acquiring company shall be regarded as the continuation of that trust with effect from the transfer date, and
c
the first accounting period of the acquiring company which ends on or after the transfer date shall be regarded as the accounting period which succeeds the pre-transfer accounting period of the target trust.
8
A declaration under section 468P made before the transfer date by a unit holder to the trustees of the target trust which is treated by them as valid immediately before the transfer date shall be treated for the purposes of that section (as it applies in relation to open-ended investment companies by virtue of these Regulations) as if —
a
it had been made for the purposes of section 468O —
i
on the transfer date in writing to the acquiring company by the owner of the shares exchanged for the units in question, and
ii
in such form as may be required or authorised by the Board pursuant to section 468P(1)(a),
b
it contained the details or undertakings required by section 468P(1)(c), and
c
the undertaking contained in the declaration to notify the trustees of the target trust were an undertaking to notify the acquiring company.
9
The acquiring company may on or after the transfer date —
a
continue anything which immediately before that date was in the process of being done by the trustees of the target trust for the purposes of tax in relation to accounting periods of the target trust ending before that date and which is not continued by the trustees on or after that date, and
b
do anything which —
i
immediately before that date was not in the process of being done for the purposes of tax in relation to such accounting periods by the trustees of the target trust, and is not done by them for those purposes, but
ii
might reasonably have been expected to be done by them for those purposes had the scheme of reorganisation not taken place.
10
The exchange of units for shares referred to in paragraph (1)(b) shall not be treated as being a “transaction in securities” for the purposes of Schedule 7 to the Finance Act 1997.
11
In paragraph (1)(a) “the whole of the scheme property of an authorised unit trust (“the target trust”) that is available for transfer” means the whole of the property subject to the trusts of the target trust, other than any property which is retained for the purpose of discharging liabilities of the trustees of the target trust.
Distributions by authorised unit trust after the end of its pre-transfer accounting period
26
1
Where, in a case to which regulation 25(1) applies, there is in respect of any post-transfer distribution date of the target trust an amount which, were it not for this provision, would be treated for the purposes of the Tax Acts in accordance with subsection (2) of section 468J as dividends on shares paid on that distribution date by the target trust to its unit holders in proportion to their rights, that amount shall instead be treated for those purposes in accordance with that subsection (as it applies in relation to open-ended investment companies by virtue of these Regulations) as dividends on shares paid on that date by the acquiring company to those persons in proportion to their rights.
2
Where, in a case to which regulation 25(1) applies, there is in respect of any post-transfer distribution date of the target trust an amount which, were it not for this provision, would be treated for the purposes of the Tax Acts in accordance with subsection (2) of section 468K as foreign income dividends on shares paid on that distribution date by the target trust to its unit holders in proportion to their rights, that amount shall instead be treated for those purposes in accordance with that subsection (as it applies in relation to open-ended investment companies by virtue of these Regulations) as foreign income dividends on shares paid on that date by the acquiring company to those persons in proportion to their rights.
3
In circumstances in which paragraph (1) or (2) applies where —
a
there is an amount of surplus advance corporation tax in relation to the accounting period of the acquiring company in which a post-transfer distribution date of the target trust falls, not being advance corporation tax which has been repaid to that company, and
b
that amount has not been dealt with under section 239(3),
the amount shall, subject to paragraph (4), be treated for the purposes of section 239(3) as if it were an amount of surplus advance corporation tax in relation to the post-transfer accounting period of the target trust.
4
The aggregate amount of surplus advance corporation tax falling to be treated as mentioned in paragraph (3) in respect of the post-transfer accounting period of the target trust shall not exceed the aggregate amount of advance corporation tax paid in respect of dividends and foreign income dividends treated as paid by the acquiring company by virtue of paragraphs (1) and (2).
5
For the purposes of sections 246J, 246N, 246P and 246Q, amounts treated by virtue of paragraph (2) as foreign income dividends paid on a distribution date by the acquiring company shall be treated as foreign income dividends paid by the target trust in its pre-transfer accounting period and not as foreign income dividends paid by the acquiring company.
6
For the purposes of paragraph (5), section 246J shall have effect as if —
a
in subsection (4) the words from “or for the accounting period” to the end were omitted;
b
in subsection (5) the words from “and no such amount” to the end were omitted.
7
In this regulation —
“post-transfer accounting period” in relation to a target trust means the accounting period of that trust which begins on the transfer date and ends, notwithstanding anything in section 12(1) to (7), on the post-transfer distribution date or, where there is more than one post-transfer distribution date, the latest such date;
“post-transfer distribution date” of a target trust means a distribution date of that trust which occurs on or after the transfer date and which is the distribution date for a distribution period of the trust ending before the transfer date.
Provisions supplementary to regulations 25 and 26
27
1
Nothing in regulations 25 and 26 shall have the effect for the purposes of the Tax Acts of enabling any —
a
set-off or matching of an amount to be made,
b
repayment of an amount of tax or payment of an amount of tax credit to be made, or
c
other relief to be given,
more than once in respect of the same amount or relief.
2
The provisions of regulations 25 and 26 are without prejudice to any enactment of the Tax Acts which provides, where an officer of the Board discovers that a set-off, matching, repayment of tax, or payment of tax credit or provision for relief in any other form ought not to have been made, given or otherwise allowed, or is or has become excessive, for assessments to be made —
a
for recovering any tax that ought to have been paid,
b
for recovering any repayment of tax or payment of tax credit that ought not to have been made,
c
for withdrawing any relief that ought not to have been given, and
d
generally for securing that the resulting liabilities to tax (including interest on unpaid tax) of —
i
the target trust and the holders of units in the target trust, and
ii
the acquiring company and the owners of shares in the acquiring company,
are what they would have been if only such set-offs, matchings, repayments, payments or provisions for relief had been made, given or otherwise allowed as ought to have been made, given or otherwise allowed.
Modifications of the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994
28
1
The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994 (“the principal Regulations”) shall have effect in relation to open-ended investment companies as they have effect in relation to authorised unit trusts with the modifications specified in paragraphs (3) to (15).
2
In paragraphs (3) to (15) “regulation”, except where the context otherwise requires, means a regulation of the principal Regulations.
3
Regulation 2 shall be renumbered as paragraph (1) of that regulation.
4
In regulation 2(1) for the definitions of “authorised unit trust” and “unit holder” there shall be substituted the following definition —
“authorised corporate director”, in relation to an open-ended investment company, has the meaning given by subsection (10) of section 468 of the Taxes Act without regard to the modification made by subsection (16) of that section, as those subsections are added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997;
.
5
In regulation 2(1) after the definition of “interest distribution” there shall be inserted the following definitions —
“open-ended investment company” —
except as regards the reference to that expression in regulation 9(2)(a), has the meaning given by subsection (10) of section 468 of the Taxes Act without regard to the modifications made by subsections (11) to (18) of that section, as those subsections are added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997;
as regards that reference, has the meaning given by subsection (10) of section 468 of the Taxes Act, read with subsections (11) to (18) of that section, as those subsections are added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997;
“owner of shares”, in relation to an open-ended investment company, has the meaning given by subsection (10) of section 468 of the Taxes Act, read with subsection (15) of that section, as those subsections are added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997;
.
6
In regulation 2(1) after the definition of “the Tax Acts” there shall be added the following definition —
“umbrella company” has the meaning given by subsection (18) of section 468 of the Taxes Act, as that subsection is added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997, and references to a part of an umbrella company shall be construed in accordance with that subsection.
7
In regulation 2 after paragraph (1) there shall be added —
2
For the purposes of the definitions of “open-ended investment company” and “owner of shares” in paragraph (1), references in subsections (11) to (16) of section 468 of the Taxes Act (as added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997) to “the Tax Acts” shall be construed as if they included references to these Regulations.
8
In regulation 4 in the substituted section 468O(1) for the words “a unit holder” there shall be substituted the words “an owner of shares”.
9
In regulation 5(b) in the substituted section 468P(2)(c) for the words “the trustees of the authorised unit trust” there shall be substituted the words “the open-ended investment company”.
10
In regulation 6(2) for the words “a unit holder” there shall be substituted the words “an owner of shares”.
11
In regulation 7(1) —
a
for the words “the trustees of an authorised unit trust” there shall be substituted the words “an open-ended investment company”;
b
for the words “that authorised unit trust” there shall be substituted the words “that company or, where the open-ended investment company concerned is an umbrella company, the part of that company in question”.
12
In regulation 7(2) —
a
for the words “the manager of an authorised unit trust” there shall be substituted the words “the authorised corporate director of an open-ended investment company”;
b
for the words “that authorised unit trust” there shall be substituted the words “that company or, where the open-ended investment company concerned is an umbrella company, the part of that company in question”.
13
In regulation 7(3) for the words “authorised unit trust” in both places where they occur there shall be substituted the words “open-ended investment company”.
14
In regulation 8 for the words “The trustees or the manager of an authorised unit trust” there shall be substituted the words “An open-ended investment company or its authorised corporate director”.
15
In regulation 9(2) —
a
in sub-paragraph (a) for the words “the trustees of the authorised unit trust” there shall be substituted the words “the open-ended investment company”;
b
in sub-paragraph (b) for the words “a unit holder” there shall be substituted the words “an owner of shares”.
Bowen Wells
Gyles Brandreth
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd April 1997


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
This Order may be cited as the Local Government Act 1988 (Defined Activities) (Exemption) (Stockton on Tees Borough Council) Order 1997 and shall come into force on 28th October 1997.
Exemption of legal services
2
The provision of legal services by Stockton on Tees Borough Council shall not be treated as a defined activity so long as it is carried out before 31st March 1999.
Signed by authority of the Secretary of State
Hilary Armstrong
Minister of State,
Department of the Environment, Transport and the Regions
26th September 1997


text:
1
This Order may be cited as the Public Telecommunication System Designation (Telewest Communications Fylde and Wyre Limited) Order 1997 and shall come into force on 14th March 1997.
2
Each of the Applicable Systems is hereby designated as a public telecommunication system.
Ian Taylor,
Parliamentary Under Secretary of State for Science and Technology,
Department of Trade and Industry
12th February 1997


text:
1
1
This Order may be cited as the Kent (Police Area and Authority) Order 1997.
2
In this Order —
“ 1996 Act ” means the Police Act 1996 ;
“transferred areas” means the Borough of Gillingham and the City of Rochester upon Medway.
3
This Order, except article 3, shall come into force on 1st October 1997 and article 3 shall come into force on 1st April 1998.
2
1
The functions to which this article applies are —
a
all functions of the Kent police authority on or after 1st April 1998; and
b
before that date (but on or after 1st October 1997), the functions of that police authority in respect of the financial year beginning on 1st April 1998 under —
i
Chapter IV of Part I of the Local Government Finance Act 1992 (precepts) , and
ii
sections 7 (local policing objectives) and 8 (local policing plans) of the 1996 Act.
2
For the purposes of the functions to which this article applies —
a
paragraph 26(1) of Schedule 2 to the 1996 Act (meaning of “relevant council”) shall have effect from 1st October 1997 as if the transferred areas had ceased to form part of the County of Kent on that date; and
b
accordingly, the appointments which are required to be made to the Kent police authority by paragraph 2(2) of that Schedule (appointments of members of police authority by joint committee appointed by relevant councils) shall be made, as soon as practicable after that date, by a joint committee appointed by Kent County Council and the Medway Towns Council (as relevant councils) in accordance with that provision.
3
For the purposes of the functions referred to in paragraph (1)(b) above —
a
section 19(2)(b) of the 1996 Act (approval of decisions about precepts) shall have effect as though the reference to the members of the police authority appointed under paragraph 2 of Schedule 2 to that Act was a reference to the members so appointed by virtue of paragraph (2) above; and
b
the members of the Kent police authority appointed under paragraph 2 of that Schedule otherwise than under paragraph (2) above shall not participate in the discharge of those functions.
4
In the exercise of its powers, the joint committee referred to in paragraph (2)(b) above —
a
shall, for the purposes of paragraph 4(1)(b) of Schedule 2 to the 1996 Act, ignore any member of Kent County Council elected for an electoral division in the transferred areas, and
b
shall not appoint any such member to the Kent police authority under paragraph 2(2) of that Schedule.
5
A member of the Kent police authority who was appointed under paragraph 2 of Schedule 2 to the 1996 Act otherwise than by virtue of paragraph (2) above and who is not subsequently so appointed shall cease to hold office as a member of that Authority on 1st April 1998.
6
In determining the period of a term of years for the purpose of paragraph 16 of Schedule 2 to the 1996 Act (term of appointment of members of a police authority), any period as a member of the Kent police authority prior to 1st April 1998 under an appointment made by virtue of paragraph (2) above shall be disregarded except where the person in question had been a member of that authority by virtue of an appointment under paragraph 2 of that Schedule prior to his appointment by virtue of paragraph (2) above.
3
Schedule 1 to the 1996 Act (police areas) shall be amended by inserting after the word “Kent” in the right-hand column opposite the name of the Kent police area the words “and the non-metropolitan district of Medway Towns”.
Alun Michael
Minister of State
Home Office
28th July 1997


text:
Commencement, citation and extent
1
These Regulations may be cited as the Motor Cycle (EC Type Approval) (Amendment) Regulations 1997 and shall come into force on 22nd October 1997.
Amendment to Schedule
2
1
The Schedule to the Motor Cycle (EC Type Approval) Regulations 1995 shall be amended as follows.
2
The following item shall be inserted after item 10 —
11 95/1† L52, 8.3.95, p.1 Maximum design speed, maximum torque and maximum net engine power
3
For the note at the end of the Schedule there shall be substituted —
Note: the Directive marked with a † is a Directive of the European Parliament and the Council. The other Directives are Council Directives.
Signed by the authority of the Secretary of State for Transport
Helene Hayman
Parliamentary Under Secretary of State,
Department of the Environment, Transport and the Regions
22nd September 1997


text:
1
1
This Order may be cited as the A21 Trunk Road (Vauxhall Junction Slip Roads) (Trunking) Order 1997 and shall come into force on 24th March 1997.
2
In this Order all measurements of distance are measured along the route of the relevant highway.
2
The lengths of highways described in the Schedule to this Order (the highways being in this Order referred to as “the slip roads”), shall become trunk roads from the date when this Order comes into force.
3
The centre line of each of the slip roads is indicated by a heavy black line on the plan numbered SNPR96/19 marked “The A21 Trunk Road (Vauxhall Junction Slip Roads) (Trunking) Order 1997”, signed by authority of the Secretary of State for Transport and deposited at the Department of Transport, Great Minster House, Marsham Street, London SW1P 4DR.
Signed by authority of the Secretary of State for Transport
A. D. Rowland
Director Southern Network Management Division Highways Agency
Department of Transport
3rd March 1997


text:
Citation
1
This Order may be cited as the Social Security Administration (Fraud) Act 1997 (Commencement No. 2) Order 1997.
Appointed day
2
The day appointed for the coming into force of section 20(1) of the Social Security Administration (Fraud) Act 1997 (return of social security post) in relation to the area falling within the London Borough of Richmond and the area falling within the London Borough of Hounslow is 25th August 1997.
Signed by authority of the Secretary of State for Social Security.
Patricia Hollis
Parliamentary Under-Secretary of State,
Department of Social Security
24th August 1997


text:
Title and commencement
1
This Order may be cited as the Sheep Scab Order 1997 and shall come into force on 1st July 1997.
Interpretation
2
1
In this Order, unless the context otherwise requires —
“clearance notice” means a notice publicised in accordance with article 3 below;
“common land” means, in England and Wales, any common or unenclosed land, and in Scotland, land grazed in common including common grazings within the meaning of the Crofters (Scotland) Act 1993 .
2
For the purposes of this Order, a sheep is visibly affected with sheep scab if it exhibits clinical signs of the disease.
3
A notice served under this Order shall be in writing, may be made subject to conditions and may be amended, suspended or revoked in writing at any time.
Notice of clearance of sheep from common land
3
1
If a local authority is satisfied that any common land or any part of common land has on it sheep which are visibly affected with sheep scab, it may publish a notice in accordance with this article.
2
The notice shall be in writing and shall be publicised in such way as the local authority thinks fit in order to draw it to the attention of persons affected by it.
3
The notice shall require all persons keeping sheep on the land specified in the notice to move all those sheep off that land before the date specified in the notice.
4
If the local authority thinks it is necessary, the notice may provide that, at least 48 hours before any treatment for sheep scab is carried out in accordance with the following article, the owner of the sheep shall notify the local authority of the time and place that the treatment will be carried out.
5
Following the publication of a notice under this article, any person keeping sheep on land specified in the notice shall ensure that those sheep are removed from that land before the date specified in the notice.
Movement of sheep after the date specified in the notice
4
1
No person shall move sheep on to the land specified in a clearance notice for three complete days from the date specified in the notice.
2
No person shall move sheep on to the land specified in a clearance notice for three months from the date of the notice (or such earlier date as the notice shall specify), or keep sheep on that land, unless —
a
those sheep have been treated against sheep scab with a product for the treatment of sheep scab which may be placed on the market under the provisions of the Marketing Authorisations for Veterinary Medicinal Products Regulations 1994 and the local authority has, if it thinks that it is necessary to do so, checked that the treatment has been carried out;
b
the person moving the sheep on to the land has given the following information to the local authority in writing —
i
the fact that the sheep have been treated against sheep scab;
ii
the number of sheep which have been treated;
iii
the date or dates of the treatment;
iv
the product used; and
c
the local authority has authorised in writing the movement of those sheep on to the land.
3
A local authority shall not authorise the movement of sheep in accordance with this article unless —
a
it has received the information required in the preceding paragraph; and
b
if the movement is within 16 days of the date specified in the notice (or, if the land was not cleared by the date specified in the notice, 16 days from the date on which the land was cleared), it is satisfied that the sheep have been treated in such a way that they will not be affected by sheep scab mites remaining on the land.
Seizure of unauthorised sheep
5
1
A local authority may seize and detain any sheep which are found on land specified in a clearance notice while that notice is in force and which have not been authorised to go on to that land by the local authority.
2
If the owner of a sheep seized by a local authority under this article establishes his right to ownership of it within 7 days of its seizure and pays to the local authority the expenses incurred in seizing and detaining the sheep, he may take possession of the sheep.
3
Unless the owner of a sheep has established his right to ownership and paid the expenses of the local authority under paragraph (2) above within 7 days of seizure, the local authority may either
a
treat and sell the sheep, or
b
cause the sheep to be slaughtered and sell the carcase
and deduct from the proceeds of sale expenses incurred and retain any surplus for payment to any person who can establish that the sheep belonged to him.
Movement of sheep with sheep scab
6
1
No person shall move any sheep visibly affected with sheep scab, or any sheep from a flock containing one or more sheep visibly affected with sheep scab, on to or off any premises except —
a
for treatment;
b
for immediate slaughter;
c
in accordance with a notice under article 3 above; or
d
under the authority of a licence in writing granted by an inspector.
2
Any movement of sheep under this article shall be carried out in such a way that other sheep are not contaminated with sheep scab by coming into contact with them.
Treatment of sheep with sheep scab
7
1
Any person who is the keeper of sheep visibly affected with sheep scab shall, as soon as is reasonably practicable, treat those sheep and all other sheep in the flock with a product authorised in accordance with article 4(2)(a) above.
2
An inspector may serve a notice under this article on any person in charge of sheep visibly affected with sheep scab, requiring the isolation of the animals (or, if they are not on a holding occupied by the keeper, removal to that holding and isolation on that holding) pending the results of testing for sheep scab; and, if sheep scab is confirmed, a further notice may be served requiring the keeper to treat them within a specified period.
3
The notice may include other sheep kept by the person on whom the notice has been served, if those sheep have been in contact with the affected sheep.
4
A person on whom a notice to treat sheep scab is served under this article shall within the period specified in the notice, either
a
treat or cause the sheep to be treated in accordance with paragraph (1) above, or
b
ensure that the sheep are slaughtered.
5
A person on whom a notice to treat sheep scab has been served under this article shall, within two weeks of the date on which he complied with the notice, send to the inspector who served the notice —
a
in the case of sheep treated for sheep scab, a document signed by a veterinary surgeon stating the date on which the treatment took place and the treatment used; or
b
in the case of sheep which were slaughtered, evidence of such slaughter.
Powers of local authority where sheep with sheep scab are not treated
8
Where a local authority is satisfied that —
a
a notice has been served under article 7(2) above; and
b
that notice has not been complied with;
it may cause any sheep specified in the notice to be treated for sheep scab at the expense of the person on whom the notice was served.
Powers to take samples etc.
9
1
A veterinary inspector who enters any premises for the purpose of ascertaining whether sheep scab exists there may carry out such inquiries, examinations and tests and take such samples as are necessary to ascertain whether sheep scab exists or has, within 56 days, existed there.
2
The occupier of any land, building or other place or any person in his employment shall render such reasonable assistance to a veterinary inspector as the veterinary inspector may require for the purposes of facilitating the exercise of his powers under this article.
Marking sheep
10
An inspector may, for the purposes of identification, mark any animal or carcase when exercising powers under this Order; and no person shall deface, obliterate, or remove such mark.
Enforcement
11
This Order shall be executed and enforced by the local authority.
Angela Browning
Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food
18th March 1997
Lindsay
Parliamentary Under Secretary of State, Scottish Office
18th March 1997
Signed by authority of the Secretary of State for Wales
Jonathan Evans
Parliamentary Under-Secretary of State, Welsh Office
19th March 1997


text:
Citation and commencement
1
These Regulations may be cited as the Stock Lending and Manufactured Payments (Revocations and Amendments) Regulations 1997 and shall come into force on 1st July 1997.
Revocations — Stock Lending Regulations
2
The Regulations specified in Schedule 1 to these Regulations are hereby revoked except in relation to any arrangement mentioned in subsection (1), (2) or (2A) of section 129 of the Income and Corporation Taxes Act 1988 that is entered into before 1st July 1997.
Revocation — Dividend Manufacturing Regulations
3
The Income Tax (Dividend Manufacturing) Regulations 1992 are hereby revoked except in relation to any payment of a manufactured dividend to which those Regulations apply that is made before 1st July 1997.
Revocation — Manufactured Interest Regulations
4
The Regulations specified in Schedule 2 to these Regulations are hereby revoked except in relation to any payment of manufactured interest to which those Regulations apply that is made before 1st July 1997.
Revocation — Unapproved Manufactured Payments Regulations
5
The Income Tax (Unapproved Manufactured Payments) Regulations 1996 are hereby revoked except in relation to any payment of a manufactured dividend to which those Regulations apply that is made before 1st July 1997.
Revocation — Manufactured Dividends (Tradepoint) Regulations
6
The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995 are hereby revoked except in relation to any payment of a manufactured dividend to which those Regulations apply that is made before 1st July 1997.
Amendments — Gilt-edged Securities Regulations
7
1
In each of the provisions specified in paragraph (2), for “3A” there shall be substituted “3A(2)(a)”.
2
The provisions specified are —
a
the definition of “manufactured payment” in regulation 2(1) of the Gilt-edged Securities (Periodic Accounting for Tax on Interest) Regulations 1995 ;
b
the definition of “manufactured payment” in regulation 2(1) of the Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995 ;
c
regulation 6 of the Insurance Companies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995 , in sub-paragraphs (5)(b) and (15) of the inserted paragraph 1A of Schedule 19AB to the Income and Corporation Taxes Act 1988.
Amendments — Manufactured Overseas Dividends Regulations
8
1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993 shall be amended in accordance with paragraphs (2) to (4).
2
In regulation 2B(1) the words “, and paragraph 5”, shall be omitted.
3
Regulation 7A shall be omitted.
4
Regulation 16 shall be omitted.
5
The omission of regulation 16 by paragraph (4) shall have effect in relation to —
a
transactions entered into on or after 1st July 1997 in respect of which information may be obtained under section 21 of the Taxes Management Act 1970 , and
b
payments made on or after that date (whether under transactions entered into before, or under transactions entered into on or after, that date) in respect of which information may be obtained under that section.
Roger Knapman
Richard Ottaway
Two of the Lords Commissioners of Her Majesty’s Treasury
20th March 1997


text:
Citation
1
This Order may be cited as the Noise Act 1996 (Commencement No. 2) Order 1997.
Provisions coming into force on 23rd July 1997
2
The Noise Act 1996, so far as not already brought into force by the Noise Act 1996 (Commencement No.1) Order 1996 , shall come into force on 23rd July 1997.
Signed by authority of the Secretary of State
Angela Eagle
Parliamentary Under Secretary of State,Department of the Environment
10th July 1997


text:
Citation and commencement
1
1
This Order may be cited as the Financial Act 1986 (Extension of Scope of Act) Order 1997.
2
This Order shall come into force on 10th November 1997.
Dematerialised instructions sent etc through CGO Service
2
1
Paragraph 16A of Schedule 1 to the Financial Services Act 1986 (sending dematerialised instructions etc as activity constituting investment business) shall be amended as follows.
2
For paragraph 16A there shall be substituted —
Sending dematerialised instructions etc
16A
Sending on behalf of another person dematerialised instructions relating to an investment by means of —
a
a relevant system in respect of which an Operator is approved under the Uncertificated Securities Regulations 1995 ; or
b
a computer-based system, established by the Bank of England and the London Stock Exchange, through the medium of which specified securities may be transferred or allotted without the need for an instrument in writing,
or offering or agreeing to do so, or causing on behalf of another person such instructions to be sent by such means or offering or agreeing to do so.
.
3
In Note (1), after the word “instructions” there shall be inserted “by means of a system falling within (a) above”.
4
After Note (1) there shall be inserted —
1A
This paragraph does not apply to a person —
a
by reason of his sending, or causing the sending of, instructions by means of a system falling within (b) above on behalf of a settlement bank acting in its capacity as such, or by reason of his offering or agreeing to do so; or
b
by reason of any activity in which he engages, or in which he offers or agrees to engage, at a time when he is accredited by the Bank of England as a provider of a network for the purposes of a system falling within (b) above and which is a necessary part of the provision of such a network.
.
5
For Notes (2) and (3) there shall be substituted —
2
For the purposes of this paragraph a person shall be taken to cause, or to offer or agree to cause, the sending of a dematerialised instruction only if —
a
in the case of a system falling within (a) above, he is a system-participant; and
b
in the case of a system falling within (b) above, he is a person who, under an agreement with the Bank of England, is responsible for the operation of, and the maintenance of security over, a gateway.
3
In this paragraph —
“dematerialised instruction” —
in relation to a system falling within (a) above, has the meaning given by regulation 3 of the Uncertificated Securities Regulations 1995, and
in relation to a system falling within (b) above, means an instruction sent by means of a gateway;
“gateway”, in relation to a system falling within (b) above, means computer hardware and software by means of which instructions are authenticated and encrypted for processing by the system;
“offeror” has the meaning given by section 428 of the Companies Act 1985 ;
“Operator”, “participating issuer” and “relevant system” have the meaning given by regulation 3 of the Uncertificated Securities Regulations 1995;
“settlement bank” —
in relation to a system falling within (a) above, has the meaning given by regulation 3 of the Uncertificated Securities Regulations 1995, and
in relation to a system falling within (b) above, means a person who has agreed to make payments in connection with the discharge of debts or liabilities arising from the transfer or allotment of specified securities made through the medium of that system;
“specified securities” has the meaning given by the Stock Transfer Act 1982 ;
“system-participant” has the meaning given by regulation 3 of the Uncertificated Securities Regulations 1995;
“takeover offer” has the meaning given by section 428 of the Companies Act 1985.
.
Consequential amendment
3
In Schedule 1 to the Financial Services Act 1986, in paragraph 18 (certain group etc activities not constituting investment business) for paragraph (5B) there shall be substituted —
5B
In sub-paragraph (5A) “register of securities” —
a
in relation to a system falling within paragraph 16A(a) above, has the meaning given by regulation 3 of the Uncertificated Securities Regulations 1995; and
b
in relation to a system falling within paragraph 16A(b) above, means a register of holders of specified securities (within the meaning of the Stock Transfer Act 1982) which is kept by the Bank of England.
.
Bob Ainsworth
Graham Allen
Two of the Lords Commissioners of Her Majesty’s Treasury
27th October 1997


text:
1
These Regulations may be cited as the Public Service Vehicles (Conditions of Fitness, Equipment, Use and Certification) (Amendment) Regulations 1997 and shall come into force on 3rd March 1997.
2
1
The Public Service Vehicles (Conditions of Fitness, Equipment, Use and Certification) Regulations 1981 shall be amended as follows.
2
In the regulations specified in column (1) of the Table below for the amounts specified in column (2) of the Table there shall be substituted the amounts specified in column (3) of the Table.
TABLE
(1) (2) (3) Regulation Existing Amount Substituted Amount
46(2)(a) £129.00 £124.00 46(2)(b)(i) £129.00 £124.00 46(2)(b)(ii) £15.40 £15.00 50(a) £744.70 £715.00 £69.90 £67.00 50(b) £368.60 £354.00 50(c) £1592.30 £1530.00 57(5) £8.80 £8.00
Signed by authority of the Secretary of State for Transport
John Bowis
Parliamentary Under Secretary of State,
Department of Transport
20th January 1997


text:
1
This Order may be cited as the Northern Ireland (Entry to Negotiations, etc) Act 1996 (Cessation of Section 3) Order 1997 and shall come into force on the day after that on which this Order is made.
2
Section 3 of the Northern Ireland (Entry to Negotiations, etc) Act 1996 shall cease to have effect on the day after that on which this Order is made.
P.B.B. Mayhew
One of Her Majesty’s Principal Secretaries of State
Northern Ireland Office
21st March 1997


text:
Citation and commencement
1
1
These Regulations may be cited as the Council Tax (Additional Provisions for Discount Disregards) Amendment Regulations 1997.
2
These Regulations shall come into force on 1st April 1997.
Amendment of the 1992 Regulations
2
In article 3 of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 after class E insert —
Class F: a person who is —
a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964 , or
a person on whom privileges and immunities are conferred under paragraph 5(1) of Part II of the Schedule to the Commonwealth Secretariat Act 1966 , or
a person on whom privileges and immunities are conferred by section 1 of the Consular Relations Act 1968 , or
in relation to any organisation specified in an Order in Council made under section 1(2) of the International Organisations Act 1968 , within a class of persons mentioned in section 1(3) of that Act to which the relevant Order extended relief from rates as specified in paragraph 9 of Schedule 1 to that Act, or
a person on whom privileges and immunities are conferred by article 3 or 4 of the Commonwealth Countries and Republic of Ireland (Immunities and Privileges) Order 1985 , or
the head of any office established as described in section 1(1) of the Hong Kong Economic Trade Act 1996 ,
and is not —
a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen; or
a person who under the British Nationality Act 1981 is a British subject; or
a British protected person (within the meaning of that Act); or
a permanent resident of the United Kingdom.
.
Signed by authority of the Secretary of State for the Environment
David Curry
Minister of State,
Department of the Environment
5th March 1997
Signed by authority of the Secretary of State for Wales
Gwilym Jones
Parliamentary Under Secretary of State for Wales
6th March 1997


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Police Act 1997 (Commencement No. 4 and Transitional Provisions) Order 1997.
2
This Order shall come into force on 31st October 1997.
3
In this Order “the 1997 Act ” means the Police Act 1997.
Commencement on 31st October 1997
2
1
Subject to articles 3 to 7 below, the provisions of the 1997 Act which are listed in paragraph (2) below shall come into force on 31st October 1997.
2
The provisions referred to in paragraph (1) above are:
a
section 4 (service plans);
b
section 8 (Deputy Director General);
c
section 9 (members of NCIS );
d
section 19 (charges);
e
section 21 (pensions and gratuities);
f
section 22(4) to (8) (collaboration agreements);
g
section 28 (Codes of Practice);
h
section 37 (discipline regulations);
i
section 38 (appeals), for the purpose of making orders;
j
section 39 (complaints);
k
section 50 (service plans);
l
section 54 (Deputy Director General);
m
section 55 (members of the National Crime Squad);
n
section 64 (charges);
o
section 66 (pensions and gratuities);
p
section 73 (Codes of Practice);
q
section 81 (discipline regulations);
r
section 82 (appeals), for the purpose of making orders;
s
section 83 (complaints);
t
section 88 (application to NCS Service Authority of local authority enactments), so far as it relates to paragraphs 1, 2, 6, 9(e), 29 and 32 of Schedule 6;
u
section 134 (amendments and repeals), so far as it relates to paragraphs 13, 14, 23, 38, 39, 43, 49 to 52, 55, 57, 66 to 68, 73, 86 and 91 of Schedule 9;
v
paragraphs 1, 2, 6, 9(e), 29 and 32 of Schedule 6;
w
paragraphs 13, 14, 23, 38, 39, 43, 49 to 52, 55, 57, 66 to 68, 72, 73, 81, 86, and 91 of Schedule 9.
Transitional provision about the Directors General
3
The references to the Director General of NCIS and the Director General of the National Crime Squad in sections 4(3), (4) and (5)(e), 8(1) and (2), 9(6), (8), (9)(b) and (10) (in the first place where it occurs), 50(3), (4) and (5)(e), 54(1) and (2), and 55(6), (8), (9)(b) and (10) (in the first place where it occurs) of the 1997 Act shall have effect as if they were respectively references to the person designated to carry out the functions of the Director General of NCIS and the person designated to carry out the functions of the Director General of the National Crime Squad under article 4(1) of the Police Act 1997 (Commencement No. 3 and Transitional Provisions) Order 1997 .
Transitional provision about the Deputy Directors General
4
Sections 8(1) and 54(1) of the 1997 Act shall have effect as if the references to a member of NCIS and a member of National Crime Squad appointed under section 9 and section 55 respectively were references to an appointment made which takes effect on 1st April 1998.
Transitional provision about collaboration agreements
5
1
Section 22(5)(a) of the 1997 Act shall be omitted.
2
Section 22(6) of the 1997 Act shall have effect as if “(1) or” were omitted.
3
Section 22(7) of the 1997 Act shall have effect as if “(1),” were omitted.
Transitional provision about Local Government Act 1972
6
Paragraph 6 of Schedule 6 to the 1997 Act shall have effect as if, in section 146A(1AA) of the Local Government Act 1972 (application to police authorities of miscellaneous powers of local authorities), as inserted by sub-paragraph (4) of that paragraph, for the words from “shall” to the end there were substituted the words “shall be treated as a principal council for the purposes of section 120 above only and as local authority for the purposes of section 135 above only”.
Transitional provision about the Local Government and Housing Act 1989
7
Paragraph 29 of Schedule 6 to the 1997 Act (definition of local authority for purposes of various provisions relating to their members, officers, staff and committees etc. ) shall have effect as if for the words from “inserted” to the end there were substituted the words “inserted” “or, in sections 7, 19 and 20 only, the Service Authority for the National Crime Squad.”.
Repeals
8
Article 3(3) of the Police Act 1997 (Commencement No. 1 and Transitional Provisions) Order 1997 is hereby repealed.
Alun Michael
Minister of State
Home Office
3rd October 1997


text:
1
This Order may be cited as the Value Added Tax (Place of Supply of Services) (Amendment) Order 1997 and shall apply in relation to any services performed on or after 1st July 1997.
2
The Value Added Tax (Place of Supply of Services) Order 1992 shall be amended in accordance with the following provisions of this Order.
3
In article 17 for “if” there shall be substituted “to the extent that”.
4
In article 18 for “if” there shall be substituted “to the extent that”.
5
After article 18 there shall be added the following articles —
19
Where a supply of services consists of services described in paragraph 7A of Schedule 5 to the Act and those services would be treated, apart from this article, as supplied in the United Kingdom, they shall not be treated as supplied in the United Kingdom to the extent that the effective use and enjoyment takes place outside the member States.
20
Where a supply of services consists of services described in paragraph 7A of Schedule 5 to the Act and those services would be treated, apart from this article, as supplied in a place outside of the member States, they shall be treated as supplied in the United Kingdom to the extent that the effective use and enjoyment of the services takes place in the United Kingdom.
21
1
The place of supply of a right to services shall be the same as the place of supply of the services to which the right relates (whether or not the right is exercised).
2
The reference to a right to services in paragraph (1) above shall include a reference to any right, option or priority with respect to the supply of services and to the supply of an interest deriving from any right to services.
.
Bob Ainsworth
Graham Allen
Two of the Lords Commissioners of Her Majesty’s Treasury
30th June 1997


text:
Citation and Commencement
1
This Order may be cited as the European Communities (Designation) Order 1997 and shall come into force on 4th June 1997.
Designation of Ministers or departments
2
1
For the purposes of section 2(2) of the European Communities Act 1972 the Ministers or government departments specified in column (1) of the Schedule to this Order are hereby designated in relation to the matters specified in column (2) of that Schedule.
2
Where a Minister or government department is designated in relation to any item in column (2) of the said Schedule, then, for the purposes of the said section 2(2), that Minister or government department is also hereby designated in relation to anything supplemental or related to the matters specified in that item.
3
Where both a Minister and one or more government departments are designated by this Order in relation to any matter, the designation has effect as respects the making of regulations by any of them or by more than one of them acting jointly.
4
Regulations made by a Northern Ireland Department in pursuance of this Order shall form part of the law of Northern Ireland and not of any other part of the United Kingdom.
N. H. Nicholls
Clerk of the Privy Council


text:
Citation and commencement
1
These Regulations may be cited as the Children (Protection from Offenders) (Miscellaneous Amendments) Regulations 1997 and shall come into force on 17th October 1997.
Amendment of the Adoption Agencies Regulations 1983
2
1
The Adoption Agencies Regulations 1983 are amended in accordance with the following provisions of this regulation.
2
In regulation 1 (interpretation), at the end of paragraph (3) insert —
“specified offence” means an offence specified in Schedule 2.
.
3
In regulation 8 (adoption agency’s duties in respect of a prospective adopter), in paragraph (2) —
a
after “procedures referred to in paragraph (1)” insert “and subject to regulation 8A”;
b
in sub-paragraph (a) after “by virtue of this regulation” insert “and regulation 8A”; and
c
in sub-paragraph (h) after “within 28 days” insert “beginning with the date on which the notification was sent,”.
4
After regulation 8 insert the following new regulation —
Criminal convictions of a prospective adopter
8A
1
An adoption agency shall, so far as practicable, take steps to obtain information about any previous criminal convictions and any cautions given by a constable in respect of criminal offences which relate to a prospective adopter and other members of his household over the age of 18 when considering under regulation 8(1) whether a person may be suitable to be an adoptive parent.
2
An adoption agency shall not consider a person to be suitable to be an adoptive parent or, as the case may be, shall consider a person no longer to be suitable, if he or any member of his household over the age of 18 —
a
has been convicted of a specified offence; or
b
has been cautioned by a constable in respect of a specified offence which, at the time the caution was given, he admitted.
3
The adoption agency shall notify a prospective adopter in writing as soon as possible after becoming aware that, by virtue of paragraph (2), he is not (or, as the case may be, is no longer) considered suitable to be an adoptive parent and the notification shall specify the conviction or, as the case may be, the caution in question.
5
In regulation 11A (adoption agency decisions and notifications — prospective adopters) in paragraph (4), at the beginning insert “Except in a case where paragraph (2) of regulation 8A applies,”.
6
In regulation 12 (placement for adoption) in paragraph (2)(e) at the beginning insert “Subject to regulation 8A,”.
7
In regulation 14 (confidentiality and preservation of court records), in paragraph (4) —
a
after “paragraphs (2) and (3)” insert “is suitable to”; and
b
for “ etc ” substitute “(together with any indices not part of the records)”.
8
After regulation 17 insert the following new regulation —
Local authority reports in non agency cases
17A
A local authority which is required by section 22(2) of the Act to investigate an application for an adoption order in respect of a child who was not placed with the applicant by an adoption agency shall, so far as practicable, take steps to obtain information about any previous criminal convictions and any cautions given by a constable in respect of criminal offences which relate to the applicant and other members of his household over the age of 18.
.
9
After the Schedule insert as Schedule 2 the Schedule to these Regulations.
Amendment of the Foster Placement (Children) Regulations 1991
3
1
The Foster Placement (Children) Regulations 1991 are amended in accordance with the following provisions of this regulation.
2
In regulation 1 (interpretation), at the end of paragraph (2) insert —
“specified offence” means an offence specified in Schedule 4
.
3
In regulation 3 (approval of foster parents) —
a
in paragraph (2), for “Subject to paragraph (3)” substitute “Subject to paragraphs (3), (4) and (4A)”; and
b
after paragraph (4) insert the following new paragraph —
4A
A person shall not be regarded as suitable to act as a foster parent if he or any member of his household over the age of 18 —
a
has been convicted of a specified offence; or
b
has been cautioned by a constable in respect of any such offence which, at the time the caution was given, he admitted.
.
4
In Schedule 1 (information as to prospective foster parent and other members of his household and family) for paragraph 9 substitute the following paragraph —
9
Any previous criminal convictions and any cautions given by a constable in respect of criminal offences relating either to him or other member of his household over the age of 18.
.
5
After Schedule 3 insert as Schedule 4 the Schedule to these Regulations.
Amendment of the Children’s Homes Regulations 1991
4
1
The Children’s Homes Regulations 1991 are amended in accordance with the following provisions of this regulation.
2
In regulation 5 (staffing of children’s homes), after paragraph (2) insert the following paragraph —
3
Before employing or engaging the services of any person in a children’s home in a position which involves substantial and unsupervised access to children on a sustained or regular basis, the responsible authority shall, so far as practicable, take steps to obtain information about his previous criminal convictions (if any) and any cautions given by a constable in respect of criminal offences.
.
Amendment of the Disqualification for Caring for Children Regulations 1991
5
1
The Disqualification for Caring for Children Regulations 1991 are amended in accordance with the following provision of this regulation.
2
In the Schedule (offences which disqualify persons from private fostering and registering under section 71 of the Children Act ), for paragraph 1 substitute the offences listed in the Schedule to these Regulations save that the exemptions specified in paragraphs 2(a) and 13(a) in the Schedule to these Regulations (exemptions for common assault and battery) are omitted.
Transitional provisions in relation to prospective adopters
6
Not more than 12 weeks after the date on which these Regulations come into force, an adoption agency shall, so far as practicable, take steps to obtain information about —
a
any previous criminal convictions of each person with whom a child is currently placed for adoption or with whom it proposes to place a child for adoption (“the prospective adopter”) and each member of those persons' households over the age of 18; and
b
any caution given by a constable in respect of criminal offences to any person mentioned in paragraph (a),
unless that information was obtained by the agency, or another adoption agency, at the time when that agency was considering whether the prospective adopter was suitable to be an adoptive parent in accordance with regulation 8 of the Adoption Agencies Regulations 1983 .


text:
1
1
This Order may be cited as the Export of Goods (Control) (Amendment No. 3) Order 1997 and shall come into force on 15th December 1997.
2
In this Order, “the principal Order ” means the Export of Goods (Control) Order 1994 .
3
The following orders and provisions shall be revoked:
a
the Export of Goods (Control) (Amendment) Order 1995 ;
b
article 4 of the Export of Goods (Control) (Amendment No. 2) Order 1995 ;
c
the Export of Goods (Control) (Amendment) Order 1996 ;
d
in article 2 of the Export of Goods (Control) (Amendment No. 2) Order 1996 —
i
the words “and in paragraph 1(ii) of article 3B” in paragraph (d), and
ii
paragraph (e).
2
1
At the end of article 3(c)(i) of the principal Order there shall be inserted the words “and that no goods of a description specified in Part III of Schedule 1 hereto have been incorporated into the aircraft since such importation other than by way of replacement for a component essential for the departure of the aircraft”.
2
At the end of article 3(d)(i) of the principal Order there shall be inserted the words, “provided that no goods of a description specified in Part III of Schedule 1 hereto have been incorporated into the vessel since such importation other than by way of replacement for a component essential for the departure of the vessel”.
3
At the end of article 3(e)(ii)(bb) of the principal Order there shall be added the words “other than a destination in Iran, Iraq or Libya or in a country specified in Schedule 3 hereto”.
4
1
Paragraph 1 of article 3B of the principal Order shall be replaced by the paragraphs set out in Schedule 1 hereto.
2
Paragraph 2 of the said article 3B shall be redesignated “(2)”.
5
The text set out in Schedule 2 hereto shall be inserted as Group 2 in Part I of Schedule 1 to the principal Order.
6
In Group 3 in Part I of Schedule 1 to the principal Order, the words from “destination”to “Macedonia” shall be replaced by the words “destination in Bosnia and Herzegovina, Croatia, the former Yugoslav Republic of Macedonia or the Federal Republic of Yugoslavia”.
7
1
The following amendments shall be made in Part III of Schedule 1 to the principal Order.
2
In the exceptions to entry ML1 —
a
paragraph c shall be revoked, and
b
in paragraph d the words “which have been deactivated by a registered UK Proof House as being” shall be replaced by the words “certified by a registered UK Proof House as having been rendered”.
3
In entry ML8a —
a
in each of heads 24 and 25, “dinitrobenzofuroxan” shall be replaced by “dinitrobenzofurozan”, and
b
in head 27, “octanone-3” shall be replaced by “octa-3-one”.
4
In entry ML8e, the quotation marks around the word “precursors” (which incorrectly indicate that it is a defined term) shall be removed.
5
In entry ML10 —
a
in each of paragraphs a, b, c and e the words “specially designed components therefor”shall be replaced by the words “components therefor specially designed or modified for military use”,
b
at the end of paragraph d there shall be added the words “and components therefor specially designed or modified for military use”, and
c
the Note shall be revoked.
6
After entry ML14 there shall be inserted the following entry:
PL5034 Simulators, other than those specified in entry ML14, for training in the use of any firearm or weapon specified in entry ML1, PL5018 or ML2, and specially designed or modified components and accessories therefor.
7
After entry ML17 there shall be inserted the following entry:
PL5033 Bridges, ferries and rafts specially designed or modified for military use and components therefor specially designed or modified for military use.
8
In entry PL 5001 —
a
paragraphs b and c shall be replaced by —
b
Anti-riot and ballistic shields and specially designed components therefor;
c
Leg-irons, gangchains, shackles and electric-shock belts, specially designed for restraining human beings;
except:
Handcuffs the maximum overall dimension of which when locked does not exceed 240mm.
;
b
in paragraph d the words “an electric shock or” shall be revoked;
c
at the end of paragraph f there shall be added the words “and components therefor specially designed or modified for that purpose;”; and
d
after paragraph f there shall be added the following paragraph:
g
Portable devices designed or modified for the purpose of riot control or self-protection by the administration of an electric shock (including electric-shock batons, electric shock shields, stun guns and electric shock dart guns (tasers)) and components therefor specially designed or modified for such a purpose.
8
In Schedule 3 to the principal Order —
a
in the heading, the words “ARTICLE 3B1.(ii)” shall be replaced by the words “ARTICLES 3(c)(i), (d)(i) AND (e)(ii)(bb) AND 3B(1A)(g)”;
b
“Bosnia-Herzegovina” shall be replaced by “Bosnia and Herzegovina”;
c
“Democratic Republic of the Congo” shall be inserted after “Croatia”; and
d
“Zaire” shall be deleted.
Barbara Roche
Parliamentary Under Secretary of State for Small Firms, Trade and Industry,
Department of Trade and Industry
19th November 1997


text:
1
This Order may be cited as the European Communities (Definition of Treaties) (Europe Agreement establishing an Association between the European Communities and their Member States and the Republic of Latvia) Order 1997. It shall come into force in respect of the treaty specified in the Schedule to this Order on the date on which the treaty enters into force for the United Kingdom. This date will be notified in the London, Edinburgh and Belfast Gazettes.
2
The treaty specified in the Schedule to this Order is to be regarded as a Community Treaty as defined in section 1(2) of the European Communities Act 1972.
N. H. Nicholls
Clerk of the Privy Council


text:
Citation and commencement
1
This Order may be cited as the Housing (Right to Acquire or Enfranchise) (Designated Rural Areas in the West Midlands) Order 1997 and shall come into force on 1st April 1997.
Designated rural areas
2
The following areas shall be designated rural areas for the purposes of section 17 of the Housing Act 1996 (the right to acquire) and section 1AA(3)(a) of the Leasehold Reform Act 1967 (additional right to enfranchise) —
a
those parishes in the counties of Hereford and Worcester, Shropshire, Staffordshire, Warwickshire and the West Midlands specified in Schedule 1 to this Order; and
b
those areas in the parishes and the unparished areas in the counties of Hereford and Worcester, Shropshire, Staffordshire, Warwickshire and the West Midlands specified in Schedule 2 to this Order each shown bounded with a black line and crossed hatched on one of the eighty-five maps entitled “Maps referred to in the Housing (Right to Acquire or Enfranchise) (Designated Rural Areas in the West Midlands) Order 1997” of which prints, signed by a member of the Senior Civil Service in the Department of the Environment, are deposited and available for inspection at the offices of the Secretary of State for the Environment.
Signed by authority of the Secretary of State
David Curry
Minister of State,Department of the Environment
5th March 1997