text:
PART 1 General
Citation, commencement and application
1
1
These Regulations which may be cited as the Smoke-free (Exemptions and Vehicles) Regulations 2007 shall come into force on 1st July 2007.
2
These Regulations apply in relation to England.
PART 2 Exemptions
Application of Part 2
2
The exemptions in this Part apply only to premises that would be smoke-free under section 2 of the Health Act 2006 if those exemptions had not been made.
Private accommodation
3
1
A private dwelling is not smoke-free except for any part of it which is —
a
used in common in relation to more than one set of premises (including premises so used in relation to any other private dwelling or dwellings); or
b
used solely as a place of work (other than work that is excluded by paragraph (2)) by —
i
more than one person who does not live in the dwelling;
ii
a person who does not live in the dwelling and any person who does live in the dwelling; or
iii
a person (whether he lives in the dwelling or not) who in the course of his work invites persons who do not live or work in the dwelling to attend the part of it which is used solely for work.
2
There is excluded from paragraph (1)(b) all work that is undertaken solely —
a
to provide personal care for a person living in the dwelling;
b
to assist with the domestic work of the household in the dwelling;
c
to maintain the structure or fabric of the dwelling; or
d
to install, maintain or remove any service provided to the dwelling for the benefit of persons living in it.
3
In this regulation, “private dwelling” includes self-contained residential accommodation for temporary or holiday use and any garage, outhouse or other structure for the exclusive use of persons living in the dwelling.
Accommodation for guests and club members
4
1
A designated bedroom in a hotel, guest house, inn, hostel or members’ club is not smoke-free.
2
In this regulation “a designated bedroom” means a room which —
a
is set apart exclusively for sleeping accommodation;
b
has been designated in writing by the person having the charge of the premises in which the room is situated as being a room in which smoking is permitted;
c
has a ceiling and, except for doors and windows, is completely enclosed on all sides by solid, floor-to-ceiling walls;
d
does not have a ventilation system that ventilates into any other part of the premises (except any other designated bedrooms);
e
does not have any door that opens onto smoke-free premises which is not mechanically closed immediately after use; and
f
is clearly marked as a bedroom in which smoking is permitted.
3
In this regulation “bedroom” does not include any dormitory or other room that a person in charge of premises makes available under separate arrangements for persons to share at the same time.
Other residential accommodation
5
1
A designated room that is used as accommodation for persons aged 18 years or over in the premises specified in paragraph (2) is not smoke-free.
2
The specified premises are —
a
care homes as defined in section 3 (care homes) of the Care Standards Act 2000 ;
b
hospices which as their whole or main purpose provide palliative care for persons resident there who are suffering from progressive disease in its final stages; and
c
prisons.
3
In this regulation “designated room” means a bedroom or a room used only for smoking which —
a
has been designated in writing by the person having charge of the premises in which the room is situated as being a room in which smoking is permitted;
b
has a ceiling and, except for doors and windows, is completely enclosed on all sides by solid, floor-to-ceiling walls;
c
does not have a ventilation system that ventilates into any other part of the premises (except any other designated rooms);
d
is clearly marked as a room in which smoking is permitted; and
e
except where the room is in a prison, does not have any door that opens onto smoke-free premises which is not mechanically closed immediately after use.
Performers
6
Where the artistic integrity of a performance makes it appropriate for a person who is taking part in that performance to smoke, the part of the premises in which that person performs is not smoke-free in relation to that person during his performance.
Specialist tobacconists
7
1
The shop of a specialist tobacconist that is being used by persons who are sampling cigars and pipe tobacco is not smoke-free for the duration of that sampling if it —
a
has a ceiling and, except for doors and windows, is completely enclosed on all sides by solid, floor-to-ceiling walls;
b
does not have a ventilation system that ventilates into any smoke-free premises;
c
does not have any door that opens onto smoke-free premises which is not mechanically closed immediately after use; and
d
is clearly marked as premises in which smoking is permitted.
2
In this regulation “cigar” has the same meaning as in the Tobacco Products (Descriptions of Products) Order 2003 and “specialist tobacconist” has the same meaning as in section 6(2) of the Tobacco Advertising and Promotion Act 2002 .
Offshore installations
8
1
A designated room in an offshore installation is not smoke-free.
2
In this regulation a “designated room” means a room used only for smoking which —
a
has been designated in writing by the person in charge of the installation in which the room is situated as being a room in which smoking is permitted;
b
has a ceiling and, except for doors and windows, is completely enclosed on all sides by solid, floor-to-ceiling walls;
c
does not have a ventilation system that ventilates into any other part of the premises (except any other designated rooms);
d
does not have any door that opens onto smoke-free premises which is not mechanically closed immediately after use; and
e
is clearly marked as a room in which smoking is permitted.
Research and testing facilities
9
1
A designated room in a research or testing facility is not smoke-free whilst it is being used for any research or tests specified in paragraph (2).
2
The research or tests that are specified are those that relate to —
a
emissions from tobacco and other products used for smoking;
b
development of products for smoking with lower fire hazards;
c
the fire safety testing of materials involving products for smoking;
d
development of smoking or pharmaceutical products that could result in the manufacture of less dangerous products for smoking; or
e
smoking cessation programmes.
3
In this regulation a “designated room” means a room which —
a
has been designated in writing by the person in charge of the research or testing facility in which the room is situated as being a room in which smoking is permitted for research or tests specified in paragraph (2) and is a room for the use only of the persons who are required to supervise or participate in the research or tests;
b
has a ceiling and, except for doors and windows, is completely enclosed on all sides by solid, floor-to-ceiling walls;
c
does not have a ventilation system that ventilates into any other part of the premises or other premises (except any other designated rooms);
d
does not have any door that opens onto smoke-free premises which is not mechanically closed immediately after use; and
e
is clearly marked as a room in which smoking is permitted.
Temporary exemption for mental health units
10
1
A designated room for the use of patients aged 18 years or over in residential accommodation in a mental health unit is not smoke-free.
2
In this regulation —
“designated room” means a bedroom or a room used only for smoking which —
has been designated in writing by the person in charge of the mental health unit as being a room in which smoking is permitted;
has a ceiling and, except for doors and windows, is completely enclosed on all sides by solid, floor-to-ceiling walls;
does not have a ventilation system that ventilates into any other part of the premises (except any other designated room);
is clearly marked as a room in which smoking is permitted; and
does not have any door that opens on to smoke-free premises which is not mechanically closed immediately after use; and
“mental health unit” means any establishment (or part of an establishment) maintained wholly or mainly for the reception and treatment of persons suffering from any form of mental disorder as defined in section 1(2) of the Mental Health Act 1983 .
3
Paragraphs (1) and (2) shall cease to have effect on 1st July 2008.
PART 3 Vehicles
Enclosed vehicles
11
1
Subject to the following paragraphs of this regulation, an enclosed vehicle and any enclosed part of a vehicle is smoke-free if it is used —
a
by members of the public or a section of the public (whether or not for reward or hire); or
b
in the course of paid or voluntary work by more than one person (even if those persons use the vehicle at different times, or only intermittently).
2
A vehicle or part of a vehicle is enclosed for the purposes of paragraph (1) where it is enclosed wholly or partly by a roof and by any door or window that may be opened.
3
Except where paragraph (4) applies, “roof” in paragraph (2) includes any fixed or moveable structure or device which is capable of covering all or part of the vehicle, including any canvas, fabric or other covering.
4
In relation to a vehicle that is engaged in conveying persons, “roof” does not include any fixed or moveable structure or device which is completely stowed away so that it does not cover all or any part of the vehicle.
5
A vehicle is not used in the course of paid or voluntary work for the purposes of paragraph (1)(b) where it is used primarily for the private purposes of a person who —
a
owns it; or
b
has a right to use it which is not restricted to a particular journey.
6
This regulation applies to all vehicles other than —
a
aircraft; or
b
ships or hovercraft in respect of which regulations could be made under section 85 of the Merchant Shipping Act 1995 (safety and health on ships), including that section as applied by any Order in Council under section 1(1)(h) of the Hovercraft Act 1968 or to persons on any such ships or hovercraft.
Signed by authority of the Secretary of State for Health
Caroline Flint
Minister of State,
Department of Health
7th March 2007


type: legislation

jurisdiction: UK

text:
Citation, commencement and interpretation
1
1
These regulations may be cited as the Parliamentary Pensions (Amendment) Regulations 2007.
2
These Regulations come into force on 2nd March 2007.
3
Paragraph (4) and regulations 2 to 4 have effect from 6th April 2006.
4
In these regulations “the Principal Regulations ” means the Parliamentary Pensions (Consolidation and Amendment) Regulations 1993 .
Commutation for Members and office holders reaching 75 after 5th April 2006
2
The Principal Regulations are amended by inserting after regulation C5A –
C5B Members of the House of Commons and office holders reaching 75 after 5th April 2006
1
This regulation applies to any person whose 75th birthday falls after 5th April 2006 and who immediately before the relevant date –
a
is a participating Member or a participating office holder, and
b
would be entitled to receive a pension under regulation F1 or F3 if he had ceased to be a participant, a Member of the House of Commons and an office holder.
2
The person may opt under this regulation not to remain a participant in the principal scheme on and after the relevant date.
3
The option must be exercised by notice in writing given to the Trustees at least six months before the relevant date or on such later date before he reaches the age of 75 as the Trustees allow.
4
A person who exercises the option under this regulation –
a
ceases to be a participant on the relevant date,
b
is treated for the purposes of these Regulations (except regulation F8) as if he ceased to be a Member of the Commons and an office holder on the relevant date (and accordingly is entitled under regulations F1 and F3 to receive the pension to which he would be entitled if he had so ceased, but subject to regulation F8), and
c
is treated for the purposes of regulation G1 as having given notice under regulation G1(1) of his desire to commute into a lump sum such part of the pension as is specified in the notice under this regulation.
5
In this regulation “the relevant date” in respect of a person is the day before that person’s 75th birthday.
.
Duration of pensions
3
Regulation F8(2) of the Principal Regulations is amended by inserting “regulation F7 and” after “Subject to”.
Death benefits: members’ pension guarantees
4
1
Part M of the Principal Regulations is amended as follows.
2
In regulations M2(4), M2(5)(b), M3(3), M4(4), M5(6), M5A(1)(a), M5A(6) and M7(3) and in the heading of regulation M5A insert “or C5B” after “regulation C5A”.
3
In regulation M5A(8) for the definition of “the assumed L1 gratuity” substitute –
“the assumed L1 gratuity” means the gratuity that the Trustees could have granted the pensioner Member’s personal representatives under regulation L1 if he had died immediately before –
a
in the case of a pensioner Member who exercised the option under regulation C5A, 5th April 2006, and
b
in the case of a pensioner Member who exercised the option under regulation C5B, the relevant date (as defined in regulation C5B(5)).
.
General provisions as to Trustees
5
1
Schedule 1 to the Principal Regulations is amended as follows.
2
In paragraph 1 for “of whom one” substitute “of whom at least one, but not more than two,”.
3
In paragraph (2) for “the pensioner Member referred to in paragraph 1” substitute “any pensioner Members”.
Jack Straw
Leader of the House of Commons
5th February 2007
I consent
Hilary Armstrong
for the Minister for the Civil Service
5th February 2007


text:
Citation, commencement and extent
1
1
These Regulations may be cited as the Police Pension Fund Regulations 2007.
2
These Regulations come into force on 1st August 2007 and, subject to paragraph (3), have effect from 1st April 2006 .
3
The following have effect from 6th April 2006 —
a
regulation 15(2) and (3); and
b
Schedules 2 and 3.
4
These Regulations extend to England and Wales.
Interpretation
2
In these Regulations —
the “ 1987 Regulations ” means the Police Pensions Regulations 1987 ;
the “ 1996 Act ” means the Police Act 1996 ;
the “ 2006 Regulations ” means the Police Pensions Regulations 2006 ;
“financial year” means the twelve months ending with 31st March;
the “ Injury Benefit Regulations ” means the Police (Injury Benefit) Regulations 2006 ;
“overseas policeman” has the meaning given by Schedule A of the 1987 Regulations;
“police authority” has the meaning given by section 101(1) of the 1996 Act and, in relation to an inspector of constabulary, it means the Secretary of State;
“police force” has the meaning given by section 101(1) of the 1996 Act;
“police fund” has the meaning given by section 101(1) of the 1996 Act;
“police pension fund” means a fund established and maintained in accordance with regulation 3;
“regular police officer” means a member of a police force, the commissioner and an assistant commissioner of police for the City of London, an inspector of constabulary and a police officer engaged on relevant service;
“relevant service” has the meaning given by section 97(1) of the 1996 Act; and
“serviceman” in relation to the 1987 Regulations has the meaning given by Schedule A to those Regulations; and in relation to the 2006 Regulations has the meaning given by Schedule 1 to those Regulations.
Establishment, maintenance and operation of a police pension fund
3
1
Every police authority shall establish a police pension fund.
2
Such fund shall be established for the financial year ending on 31st March 2007 and maintained for each subsequent financial year.
3
Every police authority shall keep accounts of payments into or out of the police pension fund.
4
Such accounts shall be maintained in accordance with proper practices .
5
Subject to the following provisions of these Regulations–
a
any sum paid or repaid to a police authority for the purposes of the regulations mentioned in paragraph (6) shall be receivable into the police pension fund; and
b
any sum paid or repaid by a police authority for the purposes of the regulations mentioned in paragraph (6) shall be payable out of the police pension fund.
6
The regulations mentioned in this paragraph are–
a
the 1987 Regulations;
b
the 2006 Regulations;
c
in accordance with regulations 6 and 7, the provisions of the Injury Benefit Regulations mentioned in regulation 6(3); and
d
any other previous Regulations making provision for police pensions, in connection with rights acquired and liabilities incurred under such Regulations (including such rights and liabilities which have been transferred to a police authority).
Particular payments into and out of the police pension fund
4
1
Without prejudice to the generality of regulation 3(5), the following shall be receivable by a police authority into the police pension fund —
a
pension contributions receivable from regular police officers under regulation G2(1) of the 1987 Regulations or regulation 7(1) of the 2006 Regulations;
b
sums receivable from regular police officers under regulation F1(1A)(b), (1B)(b), (1C)(b), G3 or G6 of the 1987 Regulations or regulation 10(2)(b) of the 2006 Regulations;
c
sums receivable from regular police officers under regulation F4 or F5 of the 1987 Regulations or regulation 13 of the 2006 Regulations;
d
transfer values receivable in accordance with regulation F6(1)(c) of the 1987 Regulations or regulation 15(1)(b) of the 2006 Regulations;
e
sums receivable in pursuance of an election under regulation 3 of the Police Pensions (Purchase of Increased Benefits) Regulations 1987 or regulation 56(2) of the 2006 Regulations;
f
sums receivable from regular police officers under regulation 84(3) of the 2006 Regulations;
g
sums receivable from regular police officers under regulation F10(6) of the 1987 Regulations or regulation 78(6) of the 2006 Regulations; and
h
transfer values receivable in accordance with regulation F11 of the 1987 Regulations or regulation 80 of the 2006 Regulations.
2
Without prejudice to the generality of regulation 3(5), the following shall be payable out of the police pension fund —
a
awards payable under Parts B, C, D or E of the 1987 Regulations or Part 4 of the 2006 Regulations;
b
sums payable under regulation F4(3) or regulation F(5)(3) of the 1987 Regulations;
c
sums payable under regulation G4(4)(a) of the 1987 Regulations or regulation 9(4) of the 2006 Regulations;
d
awards payable under Part M of the 1987 Regulations or Part 6 of the 2006 Regulations;
e
transfer values payable under regulation F10 of the 1987 Regulations or regulation 78 of the 2006 Regulations; and
f
amounts payable on behalf of a regular police officer under regulation 84 of the 2006 Regulations.
Police authority contributions
5
1
In each financial year a police authority shall transfer from the police fund into the police pension fund contributions (referred to in these Regulations as police authority contributions) at the rate of 24.6% of the pensionable pay of a regular police officer in respect of any period during which pension contributions are paid by the officer under regulation G2(1) of the 1987 Regulations or regulation 7(1) of the 2006 Regulations or are treated as being so paid.
2
For the purposes of paragraph (1), the periods during which pension contributions are treated as being paid by a regular police officer are —
a
any period of unpaid maternity leave which falls within the first 26 weeks of any period of maternity leave;
b
any period reckonable as pensionable service in accordance with regulations F1, F4 or F5 of the 1987 Regulations or regulations 10 or 13 of the 2006 Regulations; and
c
any period during which pension contributions are not or have not been paid by a serviceman in the circumstances mentioned in the proviso to regulation I8(1) of the 1987 Regulations or the proviso to regulation 94(2) of the 2006 Regulations.
3
Subject to paragraph (4), in this regulation, “pensionable pay” has the meaning assigned to it by regulation G1(1) and (1A) of the 1987 Regulations or regulation 23 of the 2006 Regulations.
4
Where the amount of a regular police officer’s pensionable pay in respect of a period is reduced due to one of the circumstances mentioned in paragraph (5), he shall be treated for the purposes of this regulation as if his pensionable pay were not so reduced.
5
The circumstances mentioned in this paragraph are that the officer has taken a period of sick leave, maternity leave, parental leave or any other period of leave which was paid at a reduced rate.
6
Where a police authority repays the pension contributions of a regular police officer under regulation G4(4)(a) of the 1987 Regulations or regulation 9(4) of the 2006 Regulations, the police authority shall also transfer from the police pension fund into the police fund an amount equal to the aggregate of the police authority contributions it has transferred in accordance with paragraph (1) in respect of such officer.
7
Where a regular police officer retires with an entitlement to an ill-health pension under regulation B3 of the 1987 Regulations before —
a
attaining the age at which he could have been required to retire in accordance with the provisions of regulation A18 of those Regulations (as it was in force on 1st April 2006); or
b
being entitled to reckon 30 years’ pensionable service,
the police authority shall transfer from the police fund into the police pension fund an amount equal to twice the average pensionable pay of the officer concerned, calculated in accordance with regulation G1 of the 1987 Regulations.
8
For the purposes of paragraph (7)(b), if some or all of the service by which the regular police officer’s pensionable service is reckonable was part-time, he shall be treated as if such service had been full-time.
9
Where a regular police officer retires with an entitlement to an ill-health pension under regulation 29 of the 2006 Regulations before attaining the age of 55, the police authority shall transfer from the police fund into the police pension fund an amount equal to twice the final pensionable pay of the officer concerned, calculated in accordance with regulation 24 of the 2006 Regulations.
10
Where a police authority continues to pay a pension in whole or in part in a case where they have a discretion to withdraw the whole or any part of it under regulation K4 of the 1987 Regulations or regulation 52 of the 2006 Regulations, the police authority shall in a financial year transfer from the police fund into the police pension fund an amount equal to the amount of pension paid during that financial year to the regular police officer.
Awards under the Police (Injury Benefit) Regulations 2006
6
1
Subject to the following provisions of this regulation and regulation 7, awards payable under the Injury Benefit Regulations shall be paid out of the police fund.
2
Awards payable under the provisions of the Injury Benefit Regulations mentioned in paragraph (3) (or under the corresponding provisions of the 1987 Regulations in force before 6th April 2006) in accordance with the prevention of duplication provisions or otherwise, shall be paid out of the police pension fund where the entitlement to that award arose before 1st April 2006.
3
The provisions of the Injury Benefit Regulations mentioned in this paragraph (together with the corresponding provisions of the 1987 Regulations in force before 6th April 2006) are —
a
regulation 13 of the Injury Benefit Regulations (regulation C2 of the 1987 Regulations);
b
regulation 14 of the Injury Benefit Regulations (regulation C3 of the 1987 Regulations);
c
regulation 17 of the Injury Benefit Regulations (regulation D2 of the 1987 Regulations); and
d
regulation 20 of the Injury Benefit Regulations (regulation E1 of the 1987 Regulations).
4
In this regulation “the prevention of duplication provisions” means regulation E7 of the 1987 Regulations and regulation 27 of the Injury Benefit Regulations.
7
1
This paragraph applies where —
a
a person would be entitled to receive, in respect of any particular period, payments on account of an award under the provisions of the Injury Benefit Regulations mentioned in regulation 6(3), and an award under the 1987 Regulations or the 2006 Regulations, in respect of the death of the same person, but for the prevention of duplication provisions; and
b
the entitlement of that person to each of those awards arose on or after 1st April 2006.
2
Where paragraph (1) applies, and an award is payable to such person under the 1987 Regulations or the 2006 Regulations, that award shall be payable out of the police pension fund.
3
Where paragraph (1) applies, and an award is payable to such person under the Injury Benefit Regulations, that award shall be payable in part out of the police pension fund and in part out of the police fund, in accordance with paragraphs (4) and (5).
4
The part of the award which is equal to the award to which such person would be entitled under the 1987 Regulations or the 2006 Regulations, but for the prevention of duplication provisions, shall be payable out of the police pension fund.
5
The remainder of the award shall be payable out of the police fund.
6
This regulation is without prejudice to the operation of the prevention of duplication provisions.
7
In this regulation “the prevention of duplication provisions” means regulation E7 of the 1987 Regulations, regulation 49 of the 2006 Regulations and regulation 27 of the Injury Benefit Regulations.
8
In relation to the period 1st to 5th April 2006, references in this regulation to —
a
the provisions of the Injury Benefit Regulations mentioned in regulation 6(3) shall be construed as references to the corresponding provisions of the 1987 Regulations mentioned in regulation 6(3);
b
an award under the 1987 Regulations shall be construed as references to an award under those Regulations, other than under the provisions of those Regulations mentioned in regulation 6(3); and
c
an award under the Injury Benefit Regulations shall be construed as references to an award under the provisions of the 1987 Regulations mentioned in regulation 6(3).
Transfers between the police pension fund and the police fund
8
1
Where, in respect of any financial year, the amount shown in the accounts of the police pension fund as expended (including transfers payable) exceeds the amount shown in those accounts as receivable (including transfers receivable), the police authority shall transfer from the police fund to the police pension fund an amount equal to the difference between those amounts.
2
Where, in respect of any financial year, the amount shown in the accounts of the police pension fund as receivable (including transfers receivable) exceeds the amount shown in those accounts as expended (including transfers payable), the police authority shall transfer from the police pension fund into the police fund an amount equal to the difference between those amounts.
3
For the purposes of this regulation, no account shall be taken of payments made by the Secretary of State or the police authority under regulation 9.
Payments by the Secretary of State and by a police authority
9
1
Where a police authority’s audited accounts show that the authority has transferred an amount into the police pension fund under regulation 8(1) the Secretary of State shall pay to the authority a sum not exceeding that amount out of moneys provided by Parliament.
2
Where a police authority’s audited accounts show that the authority has transferred an amount into the police fund under regulation 8(2) the Secretary of State shall require the authority to pay a sum not exceeding that amount into the Consolidated Fund.
3
Where, on the basis of information provided to the Secretary of State under regulation 10, the Secretary of State is of the opinion that a police authority is likely to make a transfer of an amount in respect of any financial year under regulation 8(1), the Secretary of State may pay to the authority a sum not exceeding that amount out of moneys provided by Parliament.
4
Where, on the basis of information provided to the Secretary of State under regulation 10, the Secretary of State is of the opinion that a police authority is likely to make a transfer of an amount in respect of any financial year under regulation 8(2), the Secretary of State may require the authority to pay a sum not exceeding that amount into the Consolidated Fund.
Provision of information
10
1
The Secretary of State may by written notice to a police authority require the police authority to prepare and send to him such information, accounts and reports —
a
in respect of the authority’s police pension fund; or
b
relevant to the exercise of the Secretary of State’s functions under regulation 9,
as he may specify.
2
Such a notice may specify the form of the accounts and reports and the times at which the police authority shall send them to the Secretary of State.
3
Without prejudice to the generality of paragraph (1), the Secretary of State may require the police authority to provide —
a
estimates of the expenditure and income of the police pension fund; and
b
accounts (whether audited or unaudited) relating to their police pension fund.
4
A police authority shall respond to a notice under paragraph (1) within such period as the Secretary of State shall specify in that notice, or within such longer period as he may in any particular case allow.
Further sums payable out of the police pension fund and the police fund
11
1
Subject to regulation 4(2)(f), any charge, interest or penalty payable by a police authority in connection with the Regulations mentioned in regulation 3(6) shall be payable out of the police fund.
2
Any administrative cost arising from administering pension arrangements under the 1987 Regulations, the 2006 Regulations, the Injury Benefit Regulations and any other previous Regulations making provision for police pensions shall be payable out of the police fund.
Particular cases
12
1
In the application of these Regulations to the Secretary of State as police authority in relation to an inspector of constabulary, these Regulations shall have effect subject to the following modifications.
2
References to transfers from the police fund or to awards or sums payable out of the police fund shall be construed as references to transfers from or payable out of moneys provided by Parliament.
3
References to transfers into the police fund shall be construed as references to transfers into the Consolidated Fund.
4
The reference in regulation 5(1) to 24.6% shall be read as a reference to 25.9%.
5
Regulations 3(4), 5(7), (8) and (9), 9 and 10 shall not apply.
13
1
All awards payable under the 1987 Regulations by the Secretary of State by reason that he is treated as the police authority in relation to an overseas policeman and a police officer engaged on relevant service shall be payable out of the police pension fund if they were payable immediately before 1st April 2006.
2
The police pension fund mentioned in paragraph (1) shall be the fund established and maintained by the Secretary of State as police authority in relation to an inspector of constabulary.
14
There shall be payable out of moneys provided by Parliament any award under the regulations mentioned in regulation 3(6)(a) and (d) to or in respect of a person who last served as commissioner of police of the metropolis before 1st April 2006.
Amendment of the 1987 Regulations, the 2006 Regulations and the Injury Benefit Regulations
15
1
Schedule 1 to these Regulations, which amends the 1987 Regulations, has effect.
2
Schedule 2 to these Regulations, which amends the 2006 Regulations, has effect.
3
Schedule 3 to these Regulations, which amends the Injury Benefit Regulations, has effect.
Tony McNulty
Minister of State
Home Office
2nd July 2007
We consent
Alan Campbell
Claire Ward
Two of the Lords Commissioners of Her Majesty’s Treasury
5th July 2007


text:
Citation, commencement and effect
1
1
This Order may be cited as the Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007 and shall come into force on 17th April 2007.
2
This Order has effect for periods of account ending on or after 31st December 2006 (whenever beginning).
Amendment of the Income and Corporation Taxes Act 1988
2
Amend the Income and Corporation Taxes Act 1988 as follows.
3
1
Amend section 432YA of the Income and Corporation Taxes Act 1988 (long-term business other than life assurance business – adjustment consequent on change in Insurance Prudential Sourcebook) as follows.
2
In subsection (1) —
a
for “(other than nil)” substitute “(“the relevant amount”)”;
b
for “the first” substitute “a”;
c
after “31st December 2006” insert “but before 1st January 2009 (a “relevant period of account”)”.
3
For subsection (2) substitute —
2
In computing profits of long-term business which is not life assurance business in accordance with the provisions applicable to Case I of Schedule D —
a
X shall be added to the closing long term business provision of the company for the relevant period of account; and
b
XA shall be brought into account as a trading receipt of the company for each subsequent period of account until the total sum of the amounts so bought into account is equal to X (and if that total sum would otherwise exceed X, the excess shall be ignored).
2A
In applying subsection (2)(b) above no account shall be taken of a period of account which is deemed to exist by virtue of section 444AA(3) .
2B
X is —
a
where the relevant period of account ends before 1st April 2007, the whole of the relevant amount;
b
where the relevant period of account ends on or after 1st April 2007 but before 1st January 2008, two-thirds of the relevant amount;
c
where the relevant period of account ends on or after 1st January 2008, one-third of the relevant amount.
2C
XA is the amount found by applying the following formula —
Y
12
× Z
Here —
Y is the number of months of the period of account in question (part of a month being counted as a month); and
Z is —
a
where X is the whole of the relevant amount, one-third of X;
b
where X is two thirds of the relevant amount, one-half of X;
c
where X is one third of the relevant amount, the whole of X.
.
4
Omit subsections (3) and (4).
5
After subsection (5) add —
6
This section is subject to sections 82E and 82F of the Finance Act 1989 (treatment of transferors and transferees under insurance business transfer schemes) and those sections shall apply in relation to this section as if any reference in them to a provision of section 82D of that Act (treatment of profits: life assurance – adjustment consequent on change in Insurance Prudential Sourcebook) were a reference to the corresponding provision of section 432YA.
.
4
1
Amend section 432A (apportionment of income and gains) as follows.
2
In subsection (6) —
a
in paragraph (a)(i) after “that category of business” insert “(but taking that mean to be nil if it would otherwise be below nil)”;
b
at the end insert “This is subject to subsection (6AA) below.”.
3
In subsection (6A) —
a
in paragraph (a)(i) after “closing liabilities of the category” insert “(but taking that mean to be nil if it would otherwise be below nil)”;
b
at the end insert “This is subject to subsection (6AA) below.”
4
After subsection (6A) insert —
6AA
If the denominator found in accordance with either subsection (6)(b) or (6A)(b) above is nil then, for the purposes of subsection (5) above, “the relevant fraction” in relation to a category of business is such fraction as is just and reasonable.
.
5
In subsection (8) —
a
in paragraph (a)(i), in the definition of A, after “business in question” insert “(but taking that amount to be nil if it would otherwise be below nil)”;
b
at the end insert “This is subject to subsection (8ZA) below.”
6
After subsection (8) insert —
8ZA
If for the purposes of subsection (8)(a) above either B or D is nil then, in subsections (6) and (6A) above, “appropriate part”, in relation to the free assets amount, means the part of that amount which bears to the whole such proportion as is just and reasonable.
.
5
1
Amend section 432C (section 432B apportionment: income of non-participating funds) as follows.
2
In subsection (4) —
a
in paragraph (a) after “so far as referable to the category” insert “(but taking that mean to be nil if it would otherwise be below nil)”;
b
at the end insert “This is subject to subsection (4A) below.”.
3
After subsection (4) insert —
4A
If the denominator found in accordance with subsection (4)(b) above is nil then, for the purposes of subsection (3) above, “the relevant fraction” in relation to a category of business is such fraction as is just and reasonable.
.
6
1
Amend section 432D (section 432B apportionment: value of non-participating funds) as follows.
2
In subsection (3) —
a
in paragraph (a) after “so far as referable to the category” insert “(but taking that mean to be nil if it would otherwise be below nil)”;
b
at the end insert “This is subject to subsection (3A) below.”
3
After subsection (3) insert —
3A
If the denominator found in accordance with subsection (3)(b) above is nil then, for the purposes of subsection (2) above, “the relevant fraction” in relation to a category of business is such fraction as is just and reasonable.
.
7
1
Amend section 432E (section 432B apportionment: participating funds) as follows.
2
In subsection (3)(a) after “the category of business concerned” insert “(but taking that mean to be nil if it would otherwise be below nil)”.
3
In subsection (4) for “For” substitute “Subject to subsection (4A) below, for”.
4
After subsection (4) insert —
4A
If the mean of the opening and closing liabilities of the relevant business reduced by the opening and closing values of any assets of the relevant business which are linked assets is nil then, for the purposes of subsection (3) above, “the applicable percentage” is such percentage as is just and reasonable.
.
8
1
Amend section 432G (section 432B: apportionment of business transfer-in) as follows.
2
In subsection (2) —
a
after “each of those categories” insert “(but taking that amount to be nil if it would otherwise be below nil)”;
b
at the end insert “This is subject to subsection (3) below.”.
3
After subsection (2) add —
3
If the whole of the liabilities transferred is nil then the business transfer-in shall be apportioned to the categories of business of the transferee in such proportions as are just and reasonable.
.
9
1
Amend paragraph 4 of Schedule 19AA (overseas life assurance fund: determination of the amount of fund) as follows.
2
In sub-paragraph (1) at the end insert “This is subject to sub-paragraph (1A) below.”.
3
After sub-paragraph (1) insert —
1A
If for the purposes of sub-paragraph (1) above A is below nil then the amount referred to in paragraph 3 above shall be nil.
.
4
In sub-paragraph (2) —
a
in paragraph (b), in the definition of A, after “period of account” insert “(but taking that amount to be nil if it would otherwise be below nil)”;
b
at the end insert “This is subject to sub-paragraph (2A) below.”.
5
After sub-paragraph (2) insert —
2A
If for the purposes of sub-paragraph (2) above B is nil then, in sub-paragraph (1) above, in B, the “appropriate part” of the company’s free assets amount, at the end of the period of account, or of any liabilities of its long-term insurance fund at that time which represents a money debt, means the part which bears to the whole such proportion as is just and reasonable.
.
Amendment of the Finance Act 1989
10
Amend the Finance Act 1989 as follows.
11
In section 82(1) (calculation of profits: bonuses etc ) for “82D” substitute “82F”.
12
1
Amend section 82D (treatment of profits: life assurance – adjustment consequent on change in Insurance Prudential Sourcebook) as follows.
2
In subsection (1) —
a
for “(other than nil)” substitute “(“the relevant amount”)”;
b
for “the first” substitute “a”;
c
after “31st December 2006” insert “but before 1st January 2009 (a “relevant period of account”)”.
3
For subsection (2) substitute —
2
In computing profits for the purposes of the Taxes Act 1988 in accordance with the provisions applicable to Case I of Schedule D —
a
X shall be added to the closing liabilities of the company for the relevant period of account; and
b
XA shall be brought into account as a trading receipt of the company for each subsequent period of account until the total sum of the amounts so brought into account is equal to X (and if that total sum would otherwise exceed X, the excess shall be ignored).
2A
In applying subsection (2)(b) above no account shall be taken of a period of account which is deemed to exist by virtue of section 444AA(3) of the Taxes Act 1988.
2B
X is —
a
where the relevant period of account ends before 1st April 2007, the whole of the relevant amount;
b
where the relevant period of account ends on or after 1st April 2007 but before 1st January 2008, two-thirds of the relevant amount;
c
where the relevant period of account ends on or after 1st January 2008, one-third of the relevant amount.
2C
XA is the amount found by the applying the following formula —
Y
12
× Z
Here —
Y is the number of months in the period of account in question (part of a month being counted as a month); and
Z is —
a
where X is the whole of the relevant amount, one-third of X;
b
where X is two thirds of the relevant amount, one-half of X;
c
where X is one third of the relevant amount, the whole of X.
.
4
Omit subsection (3).
5
For subsection (4) substitute —
4
In a case falling within subsection (1)(b) above, the relevant amount shall be reduced (but not below nil) by so much (if any) of the amount shown in paragraph 4(12) of Appendix 9.4 to the periodical return as is reflected in column 1 of line 51 of the Form 14 for that period of account relating to the non-profit fund in question.
.
6
After subsection (5) add —
6
This section is subject to sections 82E and 82F below.
.
13
After section 82D insert —
Section 82D: treatment of transferors under insurance business transfer schemes
82E
1
This section applies where an insurance business transfer scheme has effect to transfer long-term business from one person (“the transferor”) to another (“the transferee”).
2
Where the last period of account of the transferor ending before the transfer ends otherwise than immediately before the transfer, there is to be deemed for the purposes of this section and section 82D above to be —
a
a period of account of the transferor beginning immediately after the last period of account ending before the transfer and ending immediately before the transfer;
b
a period of account of the transferor beginning immediately after the transfer.
3
In applying section 82D above and this section, where subsection (2) above applies, no account shall be taken of a period of account of the transferor which includes the time of the transfer.
4
Where the transfer is of the whole, or substantially the whole, of the long-term business of the transferor, the transferor may make an election under this subsection.
5
An election under subsection (4) above —
a
is irrevocable; and
b
is to be made by notice to an officer of Revenue and Customs no later than the end of the period of 28 days beginning with the day following that on which the transfer takes place.
6
Where the transferor makes an election under subsection (4) above then in computing profits for the purposes of the Taxes Act 1988 in accordance with the provisions applicable to Case I of Schedule D —
a
the aggregate of all the amounts that would have been brought into account under section 82D(2)(b) above for periods of account of the transferor subsequent to the transfer if the transfer had not taken place shall be brought into account as a trading receipt of the transferor for the period of account ending immediately before the transfer; and
b
section 82D(2)(b) above shall have no effect in relation to subsequent periods of account of the transferor.
7
Where the transferor does not make an election under subsection (4) above then for any period of account of the transferor ending on or after the transfer —
a
in the case of a transfer of the whole of the long-term business, no amount shall be brought into account under section 82D(2)(b) above;
b
in the case of a transfer of part of the long-term business, the amount to be so brought into account shall be reduced by the appropriate amount mentioned in section 82F(4) below.
Section 82D: treatment of transferees under insurance business transfer schemes
82F
1
This section applies where —
a
an insurance business transfer scheme has effect to transfer long-term business from one person (“the transferor”) to another (“the transferee”); and
b
the transferor does not make an election under section 82E(4) above.
2
For the purposes of this section and section 82D above, where the first period of account of the transferee ending after the transfer began before the transfer, it shall be treated as beginning immediately after the transfer.
3
Section 82D above shall apply as if —
a
the reference in subsection (2)(b) of that section to subsequent periods of account included a reference to periods of account of the transferee ending on or after the transfer; and
b
the reference in that subsection to the company included a reference to the transferee.
4
The amount to be brought into account as a trading receipt of a transferee (or, if there is more than one transferee, all the transferees) for a period of account by virtue of this section shall not exceed the appropriate amount.
5
Where there is more than one transferee, the amount to be brought into account as a trading receipt of each transferee for a period of account by virtue of this section shall be the relevant fraction of the appropriate amount.
6
The appropriate amount is the amount which bears to XA for the period of account in question “the relevant proportion”.
Here —
XA has the meaning given by section 82D(2C) above; and
“the relevant proportion”, in relation to a transferee, is the proportion that the liabilities of the transferor to policy holders and annuitants transferred to the transferee bear to such liabilities of the transferor immediately before the transfer.
7
The relevant fraction, in relation to a transferee, is the fraction of which —
a
the numerator is the liabilities of the transferor to policy holders and annuitants transferred to the transferee; and
b
the denominator is the liabilities of the transferor to policy holders and annuitants transferred to all the transferees.
.
Amendment of Schedule 7 to the Finance Act 1991
14
1
Amend Schedule 7 to the Finance Act 1991 (basic life assurance and general annuity business) as follows.
2
In paragraph 16(2) (transitional relief for old general annuity contracts), in the definition of R1 and in the definition of R2, after “old annuity contracts” insert “but taking that amount as nil if it would otherwise be below nil”.
3
In paragraph 17(4) (transitional provisions for chargeable gains and unrelieved general annuity losses) —
a
after “old annuity contracts” insert “(but taking that mean to be nil if it would otherwise be below nil)”;
b
at the end insert “This is subject to sub-paragraph (4A).”.
4
After paragraph 17(4) insert —
4A
If for the purposes of sub-paragraph (4) above Z is nil or below nil then, for the purposes of this paragraph, the relevant part of the chargeable gains arising to a company in an accounting period shall be such part as is just and reasonable.
.
Amendment of the Capital Allowances Act 2001
15
1
Amend section 255 of the Capital Allowances Act 2001 (life assurance business: apportionment of allowances and charges) as follows.
2
In subsection (1) —
a
in the definition of B after “life assurance concerned” insert “(but taking that mean to be nil if it would otherwise be below nil)”;
b
at the end insert “This is subject to subsection (1A).”.
3
After subsection (1) insert —
1A
If for the purposes of subsection (1) C is nil or below nil then, except where subsection (3) applies, the allowances or charges must be apportioned between the different categories of life assurance business carried on by the company, using such formula as is just and reasonable.
.
Frank Roy
Kevin Brennan
Two of the Lords Commissioners of Her Majesty’s Treasury
26th March 2007


text:
Citation and commencement
1
This Order may be cited as the Road Traffic (Permitted Parking Area and Special Parking Area) (County of Staffordshire) (Staffordshire Moorlands and East Staffordshire) Order 2007 and shall come into force on 1st October 2007.
Interpretation
2
In this Order —
“the 1984 Act ” means the Road Traffic Regulation Act 1984 ;
“the 1991 Act ” means the Road Traffic Act 1991;
“the parking area” means the area designated as a permitted parking area and as a special parking area by article 4 of this Order; and
references to “Staffordshire Moorlands” and “East Staffordshire” mean, respectively, the district of Staffordshire Moorlands and the borough of East Staffordshire.
Application
3
This Order applies to the whole of the area comprising Staffordshire Moorlands and East Staffordshire except —
a
the entire length of the A50 within that area, including its on and off slip roads; and
b
the entire length of the A38 within that area, including its on and off slip roads.
Designation of permitted parking area and special parking area
4
The Secretary of State designates the area to which this Order applies as —
a
a permitted parking area; and
b
a special parking area.
Modification and application of Part II of the 1991 Act
5
Sections 66, 69 to 74, 78, 79 and 82 of, and Schedule 6 to, the 1991 Act shall apply in relation to the parking area and as so applied shall have effect subject to the modifications specified in Schedule 1 to this Order.
Modification of other provisions
6
The 1984 Act shall be modified in relation to the parking area as specified in Schedule 2 to this Order.
Signed by authority of the Secretary of State
Rosie Winterton
Minister of State
Department for Transport
30th August 2007


text:
1
This Order may be cited as the North Trafford College of Further Education (Dissolution) Order 2007 and comes into force on 1 st September 2007.
2
On 1 st September 2007 the corporation shall be dissolved and all of its property, rights and liabilities shall be transferred to South Trafford College, being a body corporate established for purposes which include the provision of educational facilities or services.
3
Section 26(2), (3) and (4) of the Act shall apply to any person employed by the corporation immediately before 1 st September 2007 as if the references in that section–
a
to a person to whom that section applies were to a person so employed;
b
to the operative date were to 1 st September 2007;
c
to the transferor were to the corporation; and
d
to the corporation were to South Trafford College.
Bill Rammell
Minister of State
Department for Education and Skills
19th June 2007


text:
1
These Regulations may be cited as the Value Added Tax (Amendment) (No. 6) Regulations 2007 and come into force on 1st November 2007.
2
The Value Added Tax Regulations 1995 are amended as follows.
3
After regulation 116 insert —
PART 15A GOODS USED FOR NON-BUSINESS PURPOSES DURING THEIR ECONOMIC LIFE
Application
116A
This Part makes provision for calculating the full cost to a person of providing the supply of services (“relevant supply”) that is treated as made pursuant to paragraph 5(4) of Schedule 4 to the Act where goods that are held or used for the purposes of a business are used for private or non-business purposes. Where goods that are held or used for the purposes of a business have an economic life (see regulations 116C, 116D, 116G and 116L) at the time when they are used for private or non-business purposes, the value or part of the value of the relevant supply which is referable to that use on or after 1st November 2007 shall be calculated in accordance with the regulations in this Part.
Interpretation of this Part
116B
In this Part —
“full cost of the goods” means the full cost of the goods to the person (being the person making the relevant supply or any of his predecessors) who, in relation to the VAT on the goods mentioned in paragraph 5(5) of Schedule 4 to the Act, is described in that paragraph as being entitled to —
a
credit under sections 25 and 26 of the Act; or
b
a repayment under the scheme made under section 39 of the Act;
“goods” includes land forming part of the assets of, or held or used for the purposes of a business which is treated as goods for the purposes of paragraph 5 of Schedule 4 to the Act by virtue of paragraph 9 of that Schedule and references to goods being held or used for the purposes of a business shall be construed accordingly;
“predecessor” has the same meaning as it does in paragraph 5 of Schedule 4 to the Act.
Economic life of goods
116C
Goods held or used for the purposes of a business have an economic life being (subject to regulations 116G and 116L) the period of time commencing on the day when they are first used for any purpose after they have been supplied to, or acquired or imported by, a person or any of his predecessors and lasting for a period of —
a
120 months in the case of land, a building or part of a building (but this is subject to regulation 116D); and
b
60 months for all other goods.
116D
Where the economic life of the interest of a person, or any of his predecessors, in land, a building or part of a building commences at a time when that interest has less than 120 months to run at that time, it shall be limited to the number of months remaining before expiry of that interest and element B of the formula in regulation 116E and element D of the formula contained in regulation 116L shall be construed accordingly.
Value of a relevant supply
116E
Subject to regulations 116F, 116H and 116I, the value of a relevant supply is the amount determined using the formula —
A
B
× (
C ×
U %
)
where —
A is the number of months in the prescribed accounting period during which the relevant supply occurs which fall within the economic life of the goods concerned;
B is the number of months of the economic life of the goods concerned or, in the case of an economic life commencing on 1st November 2007 by virtue of regulation 116L, what would have been its duration if it had been determined according to regulations 116C or 116G as appropriate;
C is the full cost of the goods excluding any increase resulting from a supply of goods or services giving rise to a new economic life; and
U% is the extent, expressed as a percentage, to which the goods are put to any private use or used, or made available for use, for non-business purposes as compared with the total use made of the goods during the part of the prescribed accounting period occurring within the economic life of the goods.
116F
Where a prescribed accounting period in which a relevant supply occurs immediately follows a prescribed accounting period during which the goods whose use give rise to that supply were not used or made available for use for any purpose, element “A” of the formula in regulation 116E shall (without prejudice to any other element of the formula) comprise the total number of months falling within the economic life concerned covered by —
a
the prescribed accounting period in which the relevant supply occurs; and
b
all preceding prescribed accounting periods which commence after the end of the prescribed accounting period during which the goods were last used or made available for use for any purpose before the prescribed accounting period in which the relevant supply occurs.
Later increase in the full cost of goods
116G
Where —
a
a supply of goods or services is made to a person or any of his predecessors in respect of any goods held or used for the purposes of a business (whether or not the goods have an economic life in relation to that person at that time);
b
VAT is chargeable on that supply which is eligible (in whole or part) for credit under sections 25 and 26 of the Act or repayment under section 39 of the Act; and
c
by virtue of that supply, the full cost of the goods is greater than their full cost immediately before that supply,
a new economic life shall, without prejudice to any other economic life having effect in relation to those goods, be treated as commencing in respect of them in accordance with regulation 116C as if they had been supplied, acquired or imported at the time when the supply of goods or services is made.
Value of relevant supplies made during a new economic life
116H
Subject to regulation 116I, the calculation of the value of a relevant supply made during a new economic life in accordance with the formula in regulation 116E is varied so that —
C is the increase in the full cost of the goods resulting from the supply of the goods or services giving rise to the new economic life; and
U% is the extent, expressed as a percentage, to which the goods are put to any private use or used, or made available for use, for non-business purposes as compared with the total use made of the goods during the part of the prescribed accounting period occurring during the new economic life of the goods.
Value of relevant supplies of goods which have two or more economic lives
116I
Where a relevant supply occurs in relation to goods that have two or more economic lives at the time when they are put to private use or used, or made available for use, for non-business purposes, the value of that supply shall be such amount as represents the total of the amounts calculated in accordance with regulation 116E (as varied by regulation 116H as appropriate) in respect of those economic lives.
Transitional provisions
116J
Regulation 116L applies to an economic life that —
a
would be treated as commencing before 1st November 2007 if that regulation did not apply; and
b
relates to goods that, before that day, have been put to any private use or used, or made available for use, for non-business purposes by the person described in regulation 116K or any of his predecessors (whether or not a relevant supply arising from that use has been treated as made before that day).
116K
The person referred to in regulation 116J(b) is the person who holds or uses the goods concerned for the purposes of his business on 1st November 2007.
116L
An economic life of goods to which this regulation applies shall be treated as commencing on 1st November 2007 and lasting for the period of time determined using the formula —
D ×
( E − F )
E
where —
D is the number of months which would have been the duration of the economic life concerned if it had commenced in accordance with regulation 116C or had been treated as having commenced in accordance with that regulation by virtue of regulation 116G;
E is the value of element “C” of the formula contained in regulation 116E (as varied where appropriate in relation to that economic life by regulation 116H) for the purpose of determining the whole or, where the use occurs at a time when the goods have two or more economic lives at that time, part of the value of a relevant supply arising from the use of the goods during the economic life concerned;
F is the value determined using the formula —
(
G ×
100
)
(
X % ×
100
)
where —
G is the total value of relevant supplies of the goods on which VAT has been or will be accounted for in respect of such relevant supplies arising from the goods being put to any private use or used, or made available for use, for non-business purposes before 1st November 2007 (whether or not such supplies are treated as made before or after that day) to the extent that the value of the relevant supplies comprised in the total value was determined by reference to the value of element “E” of the formula used in this regulation in respect of the economic life concerned; and
X% is the extent, expressed as a percentage, to which the goods have been put to any private use or used, or made available for use, for non-business purposes during the period described in regulation 116M as compared with the total use made of the goods in that period.
116M
The period referred to in regulation 116L is the period of time commencing at the time when the economic life concerned would have commenced if it had commenced in accordance with regulation 116C or had been treated as having commenced in accordance with that regulation by virtue of regulation 116G and ending immediately before 1st November 2007.
116N
Where a person has claimed deduction of input tax on goods which was incurred within the period of two years ending on 21st March 2007, he may withdraw that claim in whole or part as if it were made in error (but not so as to render him liable to any penalty or payment of interest in respect of that claim) provided that —
a
the goods have not been used for any purpose before the claim is withdrawn;
b
he intends or expects that the goods will be put to private or non-business purposes during their economic life;
c
the withdrawal is in respect of —
i
all of the input tax claimed on the goods; or
ii
the part of the input tax claimed on the goods which is referable to his intended use of those goods for purposes other than those of his business; and
d
the withdrawal is made in accordance with regulation 35 (whatever the amount of the claim that is withdrawn) before 1st February 2008.
.
Mike Eland
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
10th October 2007


text:
Citation and application
1
1
This Order may be cited as the Housing Act 2004 (Commencement No. 9) (England and Wales) Order 2007.
2
This Order applies in relation to England and Wales.
Commencement
2
In so far as it is not already in force , Part 5 of (and Schedule 8 to) the Housing Act 2004 shall come into force on 10th September 2007 in relation to the types of property described in article 3(1), and to the extent specified in article 3(2).
Application of Part 5 of the Housing Act 2004 to residential properties with three bedrooms
3
1
The types of property referred to in article 2 are —
a
a residential property which —
i
is physically complete at the first point of marketing; and
ii
has three bedrooms;
and
b
a residential property which —
i
is not physically complete at the first point of marketing; and
ii
is expected to have three bedrooms once physically complete,
other than a property to the construction of which regulation 17C of the Building Regulations 2000 applies.
2
The duties under sections 155 to 159 of the Housing Act 2004 shall apply subject to the Home Information Pack (No.2) Regulations 2007 .
Interpretation of article 3 (2)
4
In article 3 —
a
a residential property shall be regarded as having or expected to have three bedrooms if the manner in which the property is marketed indicates that it has or is expected to have three bedrooms;
b
“first point of marketing” shall be construed in accordance with regulation 3 of the Home Information Pack (No.2) Regulations 2007; and
c
“physically complete” shall be construed in accordance with regulation 2(3) of the Home Information Pack (No.2) Regulations 2007.
Kay Andrews
Parliamentary Under Secretary of State
Department for Communities and Local Government
17th August 2007


text:
Citation, commencement and effect
1
1
This Order may be cited as the Income Tax Act 2007 (Amendment) (No. 2) Order 2007 and shall come into force on 17th July 2007.
2
This Order has effect —
a
for income tax purposes, for the tax year 2007-08 and subsequent tax years, and
b
for corporation tax purposes, for accounting periods ending after 5th April 2007.
Amendments to the Income and Corporation Taxes Act 1988
2
1
The Income and Corporation Taxes Act 1988 is amended as follows.
2
In sections 289(9)(d) , 291B(10) , 293(8AA) and 308(2)(d) for “840” substitute “995 of ITA 2007”.
3
In section 298(3) for “so much of the definition of “trade” in section 832(1) as relates to adventures or concerns in the nature of trade” substitute “section 989 of ITA 2007 (which defines “trade” as including any venture in the nature of trade)”.
4
In section 312(1) , in the definition of “research and development”, for “837A” substitute “1006 of ITA 2007”.
5
In section 312(2) for “839” substitute “993 of ITA 2007”.
Amendments to the Finance Act 2002
3
In the Finance Act 2002 , in paragraph 12 of Schedule 16 (tax relief certificates), in sub-paragraphs (4) and (5), for “(2)” substitute “(2B)”.
Amendments to the Income Tax Act 2007
4
1
The Income Tax Act 2007 is amended as follows.
2
In section 620(1) (transactions which are transfers: general) for paragraph (c) substitute —
c
to the redemption of variable rate securities in any case where there has been a transfer of the securities at any time before redemption, or
.
3
In paragraph 75(2) of Schedule 2 (transitionals and savings), in the substituted section 294(4), for “qualifying 90% company” substitute “qualifying 90% subsidiary of the relevant company”.
Kevin Brennan
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
25th June 2007


text:
Citation and commencement
1
1
These Regulations may be cited as the Motor Vehicles (Driving Licences) (Amendment) Regulations 2007 and shall come into force for the purposes of regulation 11 on 1st May 2007, for the purposes of regulation 14 on 1st July 2007 and for all other purposes on 2nd April 2007.
Amendment of the Motor Vehicles (Driving Licences) Regulations 1999
2
The Motor Vehicles (Driving Licences) Regulations 1999 are amended in accordance with regulations 3 to 14.
3
In regulation 23 (persons by whom theory tests may be conducted) —
a
in paragraph (1)(e) after “passenger-carrying vehicles” insert —
, or
f
an eligible person appointed by a company which —
i
has been approved by the Secretary of State, and
ii
is the holder of a goods vehicle operator’s licence,
for the purpose of conducting, in respect of eligible candidates, theory tests in respect of any class of goods vehicles.
.
b
in paragraph (9) —
i
for sub-paragraph (i) in the definition of “eligible candidate” substitute —
i
a person who is employed as a driver by the company which holds the PSV licence where paragraph (1)(e) applies, or the goods vehicle operator’s licence where paragraph (1)(f) applies, or by a sister company of that company which holds a licence of the same description, or;
.
ii
for the definition of “eligible person” substitute —
“eligible person” means a person employed by the company which holds the PSV licence where paragraph (1)(e) applies, or the goods vehicle operator’s licence where paragraph (1)(f) applies, or by a sister company of that company which holds a licence of the same description, or;
.
iii
after “Companies Act 1985” insert —
“goods vehicle operator’s licence” means the holder of an operator’s licence within the meaning of section 58(1) of the Goods Vehicles (Licensing of Operators) Act 1995 .
.
4
In regulation 24 (persons by whom practical and unitary tests may be conducted), in paragraph (1)(f), after “passenger-carrying vehicles” insert —
, or
g
an eligible person appointed by a company which —
i
has been approved by the Secretary of State, and
ii
is the holder of a goods vehicle operator’s licence,
for the purpose of conducting, in respect of eligible candidates, practical tests in respect of any class of goods vehicles.
.
5
For regulation 30 (fees for theory tests) substitute —
1
The fee payable for a theory test to be conducted by an appointed person in respect of a motor vehicle in a category of C or D is —
a
where an application is made on or after 2nd April 2007 and the test is conducted before 1st April 2008, £32.00; and
b
for a test to be conducted on or after 1st April 2008, £45.00.
2
The fee payable for a theory test to be conducted by an appointed person in respect of a motor vehicle in a category of A, B or P is —
a
for a test to be conducted before 3rd September 2007, £21.50; and
b
for a test to be conducted on or after 3rd September 2007, is £28.50.
.
6
In regulation 34 (eligibility to reapply for practical or unitary test) in paragraph (3)(a) after “category” insert “B+E,”.
7
In regulation 35 (fees in respect of practical or unitary tests) —
a
in paragraph (2) after the word “paragraphs” omit “(3A),”,
b
in paragraph (3) for “paragraphs (3A) and” substitute “paragraph”, and
c
omit paragraph (3A).
8
In regulation 38 (further requirements at tests) after paragraph (5) insert —
5A
A person submitting himself for a theory test, practical test or unitary test who produces a licence which fails to satisfy the person conducting the test, after an examination or otherwise, that it is an appropriate licence as required under paragraph (3)(a)(i) or (5)(a) must surrender the licence forthwith to the person conducting the test.
.
9
In regulation 40 (nature of tests other than extended tests) —
a
In paragraph (7) for sub-paragraph (b) substitute —
b
the time during which that person is required to drive on roads is —
i
in the case of a test, taken before 1st September 2008, for a licence authorising the driving of a class of vehicle included in category C, C1, D or D1, not less than 50 minutes;
ii
in the case of a test, taken on or after 1st September 2008, for a licence authorising the driving of a class of vehicle included in category C, C1, D or D1, not less than 60 minutes;
iii
in the case of a test for a licence authorising the driving of a class of vehicle included in category B+E, C1+E, C+E, D1+E or D+E, not less than 50 minutes; and
iv
in the case of any other test, not less than 30 minutes.
.
b
For paragraph (8A) substitute —
8A
The test of driving theory shall —
a
in the case of a test for a licence authorising the driving of a class of vehicle included in a category of C or D —
i
where the test is conducted before 1st April 2008 —
aa
be conducted as an approved form of examination consisting of 60 questions, the questions being in either a multiple choice or multiple response form and testing a candidate on the specified matters in accordance with Schedule 7; and
bb
have a duration of 70 minutes or, in the circumstances specified in paragraph (9), 140 minutes;
ii
where the test is conducted on or after 1st April 2008 —
aa
be conducted as an approved form of examination consisting of 100 questions, the questions being in either a multiple choice or multiple response form and testing a candidate on the specified matters in accordance with Schedule 7; and
bb
have a duration of 115 minutes, or in the circumstances specified in paragraph (9), 230 minutes;
b
in the case of a test for a licence authorising the driving of a class of vehicle included in a category of A, B or P —
i
where the test is conducted before 3rd September 2007 —
aa
be conducted as an approved form of examination consisting of 35 questions, the questions being in either a multiple choice or multiple response form and testing a candidate on the specified matters in accordance with Schedule 7; and
bb
have a duration of 40 minutes or, in the circumstances specified in paragraph (9), 80 minutes;
ii
where the test is conducted on or after 3rd September 2007 —
aa
be conducted as an approved form of examination consisting of 50 questions, the questions being in either a multiple choice or multiple response form and testing a candidate on the specified matters in accordance with Schedule 7; and
bb
have a duration of 57 minutes or, in the circumstances specified in paragraph (9), 114 minutes.
.
10
In regulation 47 (evidence of result of theory test) for paragraph (8) substitute —
8
A person authorised to conduct theory tests by virtue of paragraphs (b), (c), (d), (e), or (f) of regulation 23(1) or regulation 23(2)(b) shall issue theory test pass certificates using forms supplied by the Secretary of State who may make a charge —
a
in respect of a motor vehicle in a category of C or D —
i
where the order is received before 1st April 2008, £21.00 per form,
ii
where the order is received on or after 1st April 2008, £29.00 per form; and
b
in respect of a motor vehicle in a category of A, B or P where the order is received on or after 3rd September 2007, £18.50 per form.
.
11
For Part 1 of Schedule 3 (licence fees) substitute the Part 1 set out in Schedule 1 to these Regulations.
12
For Parts 1 and 2 of the table in Schedule 5 (fees for practical and unitary tests) substitute the Schedule set out in Schedule 2 to these Regulations.
13
In regulation 73 (disabilities prescribed in respect of Group 2 licences) —
a
after paragraph 3(b) insert —
c
in the case of any other person, a standard of visual acuity (with the aid of corrective lenses if necessary) of at least 6/9 in the better eye and at least 6/12 in the worse eye and, if corrective lenses are necessary, an uncorrected acuity of at least 3/60 in both eyes.
.
b
In Table 2 omit the second entry in column (1) and the second entry in column (2).
Amendment of the Motor Vehicles (Driving Licences) (Amendment) ( No. 4) Regulations 2003
14
In regulation 5 of the Motor Vehicles (Driving Licences) (Amendment) (No. 4) Regulations 2003 omit paragraph (6).
Signed by authority of the Secretary of State
S.J. Ladyman
Minister of State
Department for Transport
28th February 2007
We approve the making of these Regulations
Dave Watts
Alan Campbell
Two of the Commissioners of Her Majesty’s Treasury
5th March 2007


text:
Citation, commencement, and application
1
1
These Regulations may be cited as the Education (Investigation of Parents’ Complaints) (England) Regulations 2007 and come into force on 27 th April 2007.
2
These Regulations apply only in relation to England.
Interpretation
2
In these Regulations —
“the 2002 Act ” means the Education Act 2002 ;
“the 2005 Act ” means the Education Act 2005.
Qualifying complaints
3
For the purposes of section 11A(2)(a)(i) of the 2005 Act, a complaint is of a prescribed description if it is about one or more of the following areas —
a
the quality of the education provided in the school;
b
how far the education provided in the school meets the needs of the range of pupils at the school;
c
the educational standards achieved in the school;
d
the quality of the leadership in and management of the school, including whether the financial resources made available to the school are managed effectively;
e
the spiritual, moral, social and cultural development of the pupils at the school; and
f
the contribution made by the school to the well-being of those pupils.
4
For the purposes of section 11A(2)(a)(ii) of the 2005 Act, a complaint is not a qualifying complaint if it is about a matter falling to be dealt with in accordance with any procedures established or required to be established in relation to the school by or under any enactment other than subsection (1)(a) of section 29 (additional functions of governing body) of the 2002 Act.
5
For the purposes of section 11A(2)(c) of the 2005 Act, a person making a complaint satisfies the prescribed condition if, before making the complaint, that person has followed any complaints procedure :
a
where the school falls within paragraph (a), (b) or (c) of section 5(2) of the 2005 Act, established by the governing body of the relevant school pursuant to section 29(1)(a) of the 2002 Act; or
b
where the school falls within paragraph (d), (e), (f) or (g) of section 5(2) of the 2005 Act, established in relation to the school.
6
The Chief Inspector may determine that the condition in regulation 5 is not to apply in relation to a person making a complaint.
Jim Knight
Minister of State
Department for Education and Skills
28th March 2007