text:
PART I
INTRODUCTORY
Citation and commencement
1
1
These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993.
2
These Regulations shall come into force on 6th April 1993 immediately after the Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1993 .
Interpretation
2
1
In these Regulations, unless the context otherwise requires —
“the Board” means the Commissioners of Inland Revenue;
“business name” means any name or style under which any business is carried on by a firm or person;
“Class 4 contributions” means Class 4 contributions within the meaning of the Social Security Contributions and Benefits Act 1992 or, in Northern Ireland, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ;
“contract payment” means any payment such as is mentioned in section 559;
“the Management Act ” means the Taxes Management Act 1970 ;
“national insurance number” has the same meaning as in the Social Security (Contributions) Regulations 1979 or, in Northern Ireland, the Social Security (Contributions) Regulations (Northern Ireland) 1979 ;
“nominee” means any person, other than the sub-contractor, who is nominated to receive a contract payment and to whom such a payment is made;
“notice” means notice in writing;
“registration number”, in relation to a company, means the distinctive number assigned to a company by the Registrar of Companies on registration under the Companies Act 1985 or, in Northern Ireland, the Companies (Northern Ireland) Order 1986 ;
“section 559”, “section 561”, “section 562” and “section 563” mean sections 559, 561, 562 and 563 respectively of the Taxes Act ;
“sub-contractor’s tax certificate” means a certificate under section 561;
“the Taxes Act” means the Income and Corporation Taxes Act 1988 ;
“user” means a person to whom a sub-contractor’s tax certificate which has not expired has been issued, and includes a person authorised to use such a certificate issued to a company under regulation 24(5).
2
In these Regulations, unless the context otherwise requires, the following expressions have the same meaning as in Chapter IV of Part XIII of the Taxes Act —
“construction operations”
“contractor”
“sub-contractor”.
3
In these Regulations, unless the context otherwise requires, the following expressions have the same meaning as in the Income Tax (Employments) Regulations 1993 —
“collector”
“earnings-related contributions”
“employee”
“income tax month”
“income tax period”
“income tax quarter”
“inspector”
“year”.
4
The Table below indexes other general definitions in these Regulations:
Term defined Regulation
deduction certificate 7 voucher 29 weekly limit 26(2).
PART II
PAYMENTS TO SUB-CONTRACTORS TO WHICH SECTION 559 APPLIES
Interpretation of Part II
3
In this Part of these Regulations, the expression “payment to which section 559 applies” shall mean —
a
subject to sub-paragraph (b) below, a contract payment made to a person who is not excepted from that section; and
b
in relation to a user of a tax certificate in the form numbered 714S in Schedule 1 to these Regulations, any contract payment made to that user to the extent that the user is not excepted from that section in respect of that payment by reason of the weekly limit;
and related expressions shall be construed accordingly.
Multiple contractors
4
1
Where a contractor so elects, he shall be treated for all the purposes of this Part of these Regulations as if in respect of each group of sub-contractors specified in the election he were a different contractor, that is to say, as if each group of sub-contractors constituted all the sub-contractors to whom he makes payments to which section 559 applies.
2
An election under this regulation must be made by notice to the inspector and any such notice shall contain —
a
such information as may be necessary to identify the groups of sub-contractors concerned, and
b
a certificate that the contractor makes no payment to which section 559 applies other than to sub-contractors in the groups so identified.
3
Subject to paragraph (4), an election shall have effect for the year following that in which it is made and, unless revoked, shall also have effect for any subsequent year.
4
Where a contractor acquires the whole or a part of the undertaking of another contractor and within 90 days of the acquisition elects under this regulation to be treated as a separate contractor in respect of the group of sub-contractors with whom he contracts for the purposes of the acquired undertaking and in respect of all other sub-contractors to whom he makes payments or, where an election is already in force in respect of them, each group of sub-contractors identified in the existing election, the new election shall have effect for the year in which the acquisition takes place and any subsequent year.
5
An election in force for any year may be revoked by notice to the inspector and any such revocation shall have effect for the year following that in which notice of it is given and any subsequent year, but shall not prejudice the making of a fresh election for that following or any subsequent year.
Record of individual payment made and of amount deducted
5
1
On the making of any payment to which section 559 applies the contractor shall record, on a form provided or authorised by the Board, the particulars specified in paragraph (2) regarding that payment.
2
The particulars specified in this paragraph are —
a
the name and address of the sub-contractor to whom, or to whose nominee, the payment is made,
b
if the payment is made to a nominee, the name and address of the nominee,
c
the date of the payment,
d
the amount of the payment before any deduction is made under section 559,
e
the amount, if any, included in the payment which the contractor has reason to be satisfied represents the direct cost to any person of materials used or to be used in carrying out the construction operations to which the contract under which the payment is made relates,
f
the amount from which section 559 requires a sum to be deducted, and
g
the amount so deducted.
First payment in year to user of form 714S
6
On the first occasion in any year on which a contractor makes a payment to which section 559 applies to a sub-contractor who is a user of a tax certificate in the form numbered 714S in Schedule 1 to these Regulations, the contractor shall record, on a form provided or authorised by the Board, that he has made such a payment.
Deduction certificate to be given to sub-contractor
7
1
Subject to paragraph (3), on the making of any payment to which section 559 applies, the contractor shall give to the sub-contractor a deduction certificate, on a form provided by the Board, giving the particulars specified in paragraph (2) and certifying those particulars.
2
The particulars specified in this paragraph are —
a
the name and address of the sub-contractor to whom, or to whose nominee, the payment is made,
b
if the payment is made to a nominee, the name and address of the nominee,
c
the beginning and end of the period in respect of which the deduction certificate is given,
d
the amount of the payment before any deduction is made under section 559,
e
the amount, if any, included in the payment which the contractor has reason to be satisfied represents the direct cost to any person of materials used in carrying out the construction operations to which the contract under which the payment is made relates,
f
the amount from which section 559 requires a sum to be deducted, and
g
the amount so deducted.
3
Where, under any one contract, the contractor makes more than one payment to the same sub-contractor, the contractor may, with the agreement of the sub-contractor, instead of giving one deduction certificate under this regulation in respect of each payment, give one deduction certificate in respect of all the payments made —
a
within one year; or
b
within such shorter period as the sub-contractor may request, being —
i
a period beginning at the beginning of a year and ending, if the last payment to be made under the contract has not then been made, on the sub-contractor’s accounting date in that year, or
ii
a period beginning on the sub-contractor’s accounting date in a year and ending, if the last payment to be made under the contract has not then been made, at the end of the year in which that date falls.
4
On the giving of a deduction certificate referred to in paragraph (1), the contractor shall record the amount, if any, deducted from the payment under section 559, entered on the deduction certificate on the form referred to in regulation 5(1).
5
In paragraph (3) above “the sub-contractor’s accounting date”, in relation to a year, means the date in that year to which the sub-contractor makes up the accounts of his business.
Monthly payment of amounts deducted to collector
8
Subject to regulations 9 and 13(11), the contractor shall pay to the collector within 14 days of the end of every income tax month all amounts which he was liable under section 559 to deduct from payments made by him during that income tax month.
Quarterly payment of amounts deducted to collector
9
1
Subject to regulation 13(11), where the contractor has reasonable grounds for believing that the condition specified in paragraph (2) applies and so chooses, he shall pay to the collector within 14 days of the end of every income tax quarter all amounts which he was liable under section 559 to deduct from payments made by him during that income tax quarter.
2
The condition specified in this paragraph is that the average monthly total amount to be paid to the collector under —
a
the Income Tax (Employments) Regulations 1993,
b
the Social Security Contributions and Benefits Act 1992 and the Social Security (Contributions) Regulations 1979 or, in Northern Ireland, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and the Social Security (Contributions) Regulations (Northern Ireland) 1979, and
c
regulation 8,
will be less than £450 for income tax months falling within the current year.
Payment of amounts deducted to collector — further provisions
10
1
The collector shall give a receipt to the contractor for the total amount paid under regulation 8 or 9, if so requested, but if a receipt is given for a total sum paid at the same time which includes that amount and also tax deducted under the Income Tax (Employments) Regulations 1993, or earnings related contributions, or both, then no separate receipt for the total amount so paid need be given.
2
If the amount specified in regulation 8 or 9(1) which a contractor is liable to pay to the collector exceeds the amount, if any, actually deducted by him from payments made during the relevant income tax period but he satisfies the collector that he took reasonable care to comply with the provisions of section 559 and of these Regulations and that either —
a
the under-deduction or failure to make a deduction was due to an error made in good faith, or
b
in spite of such reasonable care as aforesaid, he had been led to the genuine belief that a payment made by him, which was one to which section 559 applies, was not or was not wholly such a payment,
then the collector may direct that the contractor shall not be liable to pay that excess to the collector.
3
If the amount specified in regulation 8 or 9(1) which a contractor is liable to pay to the collector exceeds the amount, if any, actually deducted by him from payments made during the relevant income tax period but the inspector (whether or not an assessment under regulation 14 has been made) is satisfied that the person to whom the contractor made such payments either —
a
was not chargeable to income tax or corporation tax in respect of those payments, or
b
has made a return of his income or profits in accordance with section 8 or section 11 of the Management Act , in which those payments were taken into account, and paid the income tax and Class 4 contributions due or corporation tax due in respect of such income or profits,
then the inspector shall, if the contractor so requests, direct that the contractor shall not be liable to pay that excess (or any interest in respect of it) to the collector.
4
If a contractor is aggrieved by the failure of a collector to make a direction under paragraph (2), he may, by notice to the collector, within 30 days after the date of a notice given after 19th April of a refusal by the collector to make such a direction, appeal to the General Commissioners against that refusal.
Return by contractor at end of year
11
1
The contractor shall render a return to the inspector or, if so required, to the collector, not later than 44 days after the end of the year, in such form as the Board may approve or prescribe, showing the particulars specified in paragraph (2) in respect of each sub-contractor.
2
The particulars specified in this paragraph are —
a
the total amount of payments to which section 559 applies made by him to that sub-contractor (or to his nominee) during the year,
b
the total amount, if any, included in those payments which the contractor is satisfied represents the direct cost to any other person of materials used in carrying out the construction operations to which the contracts under which the payments were made related,
c
the total amount deducted from the payments mentioned in sub-paragraph (a) above under section 559,
d
the amounts in respect of which deduction certificates have been given to the sub-contractor under regulation 7, and
e
whether the sub-contractor has at any time in the year been the user of a tax certificate in the form numbered 714S in Schedule 1 to these Regulations.
3
The return required by paragraph (1) shall include the statement and declaration specified in paragraph (4) and the certificate specified in paragraph (5).
4
The statement and declaration specified in this paragraph is a statement and declaration, signed by the contractor, in the form approved or prescribed by the Board, containing a list of all sub-contractors to whom (or to whose nominee) the contractor, during the year, made any payments to which section 559 applies.
5
The certificate specified in this paragraph is a certificate, signed by the contractor, showing the total amount deductible under section 559 in the case of each sub-contractor and the total of all such amounts.
6
Where the contractor is a company, the statement and declaration specified in paragraph (4) and the certificate specified in paragraph (5) shall be signed either by the secretary or by a director of the company.
7
If a contractor has failed to pay the total amount which he is liable under these Regulations to pay to the collector within 14 days of the end of any year, the collector may prepare a certificate showing the amount remaining unpaid for that year.
8
Paragraphs (1) to (5) of regulation 19 shall apply to the amount shown on a certificate under paragraph (7) with the modification that summary proceedings for the recovery of that amount or such part of it as remains unpaid may be brought at any time before the expiry of —
a
twelve months after the date limited for delivery of the statement specified in paragraph (4), or
b
if that statement is not delivered by that date, the expiry of twelve months after its delivery.
9
A certificate of the collector under paragraph (7) that the amount mentioned for that year has not been paid to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown.
10
Any document purporting to be a certificate under paragraph (7) shall be deemed to be such a certificate until the contrary is proved.
11
Section 98A of the Management Act shall apply to the provisions of this regulation requiring a return to be made.
Notice and certificate in case of contractor failing to pay amounts deducted to collector
12
1
This regulation applies where, within 14 days of the end of any income tax period, the contractor has paid no amount to the collector under regulation 8 or 9 for that income tax period, and the collector is unaware of the amount, if any, which the contractor is liable so to pay.
2
Where this regulation applies, the collector may give notice to the contractor requiring him to render, within 14 days, a return in such form as the Board may prescribe showing the amount which the contractor is liable to pay to the collector under regulation 8 or 9 in respect of the income tax period in question.
3
Where a notice given by the collector under paragraph (2) extends to two or more consecutive income tax periods, these Regulations shall have effect as if those consecutive income tax periods were one income tax period.
4
The collector may give a notice under paragraph (2) notwithstanding that an amount has been paid to him by the contractor under regulation 8 or 9 for an income tax period, if he is not satisfied that the amount so paid is the full amount which the contractor is liable to pay to him for that period, and this regulation shall have effect accordingly.
5
Upon receipt of a return made by a contractor under paragraph (2), the collector may prepare a certificate showing the amount which the contractor is liable to pay to him for the income tax period in question.
6
Paragraphs (1) to (5) of regulation 19 shall apply to the amount shown in a certificate under paragraph (5).
7
The production of the return made by the contractor under paragraph (2) and of the certificate of the collector under paragraph (5) shall be sufficient evidence that the amount shown in the certificate is the amount which the contractor is liable to pay to the collector in respect of the income tax period in question.
8
Any document purporting to be a certificate under paragraph (5) shall be deemed to be such a certificate until the contrary is proved.
Notice of specified amount and certificate in case of contractor failing to pay amounts deducted to collector
13
1
This regulation applies where, after 14 days following the end of any income tax period, the contractor has paid no amount to the collector under regulation 8 or 9 for that income tax period, despite demand being made, and there is reason to believe that the contractor is liable so to pay.
2
Where this regulation applies, the collector, upon consideration of the contractor’s record of past payments may to the best of his judgment specify the amount which he considers the contractor is liable to pay, and serve notice on the contractor of that amount.
3
Where the contractor has paid no amount under regulation 8 or 9 for the relevant income tax periods, the collector may give notice under paragraph (2) which extends to two or more consecutive income tax periods, and these Regulations shall have effect as if those income tax periods were the latest income tax period specified in the notice.
4
The collector may give a notice under paragraph (2) notwithstanding that an amount has been paid to him by the contractor under regulation 8 or 9 for any income tax period, if he is not satisfied, after seeking the contractor’s explanation, that the amount so paid is the full amount which the contractor is liable to pay to him for that income tax period, and this regulation shall have effect accordingly.
5
If, during the period allowed in a notice given by the collector under paragraph (2), the contractor claims, but does not satisfy the collector, that the payment made in respect of the income tax period specified in the notice is the full amount he is liable to pay to the collector for that income tax period, then —
a
the contractor may require the collector to inspect the contractor’s documents and records as if the collector had called upon the contractor to produce those documents in accordance with regulation 41(1); and
b
regulation 41 shall apply to that inspection, and the notice given by the collector under paragraph (2) shall be disregarded.
6
Subject to paragraph (7), if the specified amount, or any part of it, is unpaid on the expiration of the period of seven days allowed in the notice, the amount so unpaid shall —
a
be certified by the collector, and
b
be deemed to be an amount which the contractor was liable to pay for that income tax period in accordance with regulation 8 or 9.
7
Paragraph (6) shall not apply if, during the period allowed in the notice —
a
the contractor pays the full amount which he is liable to pay to the collector under regulation 8 or 9 for that income tax period, or
b
the contractor satisfies the collector that no amount, or no further amount is due for that income tax period.
8
Paragraphs (1) to (5) of regulation 19 shall apply to the amount shown in a certificate under paragraph (6).
9
The production of a certificate under paragraph (6) shall be sufficient evidence that the contractor is liable to pay the amount shown in the certificate to the collector.
10
Any document purporting to be a certificate under paragraph (6) shall be deemed to be such a certificate until the contrary is proved.
11
Notwithstanding anything in this regulation, if the contractor pays any amount certified by the collector under this regulation and that amount exceeds the amount which he would have been liable to pay in respect of that income tax period apart from this regulation, he shall be entitled to set off such excess against any amount which he is liable to pay to the collector under regulation 8 or 9 for any subsequent income tax period.
12
If the contractor renders the return required by regulation 11 after the end of the year, and pays the total amount which he is liable to pay, any excess paid and not otherwise recovered by set-off in accordance with this regulation shall be repaid.
Formal determination of amounts payable by contractor
14
1
Where —
a
there is a dispute between a contractor and a sub-contractor as to the amount, if any, deductible by the contractor under section 559 from a payment to the sub-contractor or his nominee, or
b
the inspector has reason to believe, as a result of an inspection under regulation 41 or otherwise, that the amount which a contractor is liable to pay to the collector under these Regulations is greater than the amount, if any, which he has so paid, or
c
the inspector considers it necessary to do so in all the circumstances,
the inspector may make an assessment on the contractor in the amount which, according to the best of his judgment, the contractor is liable to pay under these Regulations.
2
An assessment under paragraph (1) shall be subject to the like provisions as are contained in Parts IV, V and VI of the Management Act as if it were an assessment to income tax and as if the amount assessed were income tax charged on the contractor and the like provisions as are contained in those Parts of the Management Act shall apply accordingly with any necessary modifications, except that the amount charged by the assessment shall be due and payable 14 days after the assessment is made.
3
Where there is a dispute such as is mentioned in sub-paragraph (a) of paragraph (1) and the inspector does not make an assessment on the contractor under that paragraph, either the contractor or the sub-contractor may, on giving notice to the inspector, apply to the General Commissioners to determine the matter.
4
The like provisions as are contained in Part V of the Management Act shall apply, with the appropriate modifications, to an application under paragraph (3) as they apply to an appeal against an assessment.
5
Where there is a dispute such as is mentioned in sub-paragraph (a) of paragraph (1) —
a
the contractor shall nevertheless make the deduction required by section 559 from the payment, or the part of the payment, to which the dispute relates, and the amount he so deducts shall be treated as a sum which he is liable to pay to the collector under these Regulations; and
b
any amount which, on a final determination of the dispute, is shown not to have been so payable shall be treated as an overpayment of income tax or corporation tax by the sub-contractor.
Interest on amounts overdue which have been formally determined
15
1
Where an amount is charged by an assessment made in the circumstances specified in paragraph (2), and becomes due and payable, the amount so due and payable shall carry interest at the prescribed rate from the reckonable date until payment.
2
The circumstances specified in this paragraph are that the assessment is made —
a
by the inspector under regulation 14,
b
at any time after 19th April 1988, and
c
for a year not later than the year ended on 5th April 1992.
3
Subject to paragraph (4), in this regulation “reckonable date” means the 14th day after the end of the year to which the assessment relates, and for the purposes of this regulation, where the assessment is made in respect of one or more income tax periods, that assessment shall relate to the year of which that period forms part.
4
Where, at any time after 19th April 1988, an assessment such as is mentioned in paragraph (1) is made in the circumstances specified in paragraph (2), and that assessment relates to a year earlier than the year ended on 5th April 1988, then the amount due and payable under the assessment shall carry interest at the prescribed rate from the 19th April 1988 until payment and in those circumstances that date shall be the reckonable date.
5
Interest payable under this regulation shall be recoverable as if it were an amount charged by an assessment made under regulation 14.
Interest on amounts overdue — general
16
1
Subject to paragraph (2), where in relation to the year ended on 5th April 1993 or any subsequent year, a contractor has not within 14 days after the end of a year paid to the collector the total amount which he is liable under these Regulations to pay, the amount remaining unpaid shall carry interest at the prescribed rate from the reckonable date until payment.
2
Paragraph (1) shall not apply to any amount in respect of which a direction under regulation 10(2) or (3) has been made.
3
In this regulation “the reckonable date” in relation to any year, means the 14th day after the end of that year.
4
Interest payable under this regulation shall be recoverable as if it were an amount which a contractor is liable under regulation 8 or 9 to pay to the collector.
5
A certificate of the collector that any amount of interest payable under this regulation has not been paid to him, or, to the best of his knowledge and belief, to any other collector or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and due to the Crown.
6
Any document purporting to be a certificate under paragraph (5) shall be deemed to be such a certificate until the contrary is proved.
Interest on amounts overdue — further provisions
17
In regulations 15 and 16 “the prescribed rate” means the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 86 of the Management Act ; and where that rate changes on an operative date within the meaning given by regulation 2 of the Taxes (Interest Rate) Regulations 1989 by virtue of those Regulations, the change shall have effect for periods beginning on or after the operative date in relation to interest running from before that date as well as from or from after that date.
2
The amount payable to which regulation 15(1) or 16(1) applies shall carry interest from the reckonable date even if that date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 .
Interest on amounts overpaid
18
1
Where an amount paid under these Regulations in respect of the year ended on 5th April 1993 or any subsequent year is repaid to a contractor in the circumstances specified in paragraph (2), the amount repaid shall carry interest at the prescribed rate from the relevant time until the order for the repayment is issued.
2
The circumstances specified in this paragraph are where the amount is repaid —
a
after the end of the year following that in respect of which the amount was paid, and
b
after the end of the year in which the amount was paid.
3
In this regulation “the prescribed rate” means the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 824 of the Taxes Act ; and where that rate changes on an operative date within the meaning given by regulation 2 of the Taxes (Interest Rate) Regulations 1989 by virtue of those Regulations, the change shall have effect for periods beginning on or after the operative date in relation to interest running from before that date as well as from or from after that date.
4
In this regulation “the relevant time” means —
a
in the case of a repayment of an amount which was paid more than twelve months after the end of the year in respect of which the payment was made, the end of the year in which that amount was paid; and
b
in any other case, the end of the year after the year in respect of which the payment was made.
Recovery of amounts deducted
19
1
Subject to paragraph (3), the provisions of any enactment relating to the recovery of income tax charged by way of an assessment shall apply to the recovery of the amount specified in paragraph (2) as if that amount had been an amount of income tax charged by way of an assessment on the contractor.
2
The amount specified in this paragraph is any amount which a contractor is liable under regulation 8 or 9 or is deemed liable under regulation 13 to pay to the collector for any income tax period, and which is not the subject of an assessment under regulation 14 (in this regulation referred to as “the specified amount”).
3
Summary proceedings for the recovery of the specified amount may be brought in England, Wales and Northern Ireland at any time before the expiry of twelve months —
a
after the date on which the specified amount became payable, or
b
where a return has been required under regulation 12, after the date of the delivery of that return to the collector.
4
Proceedings may be brought for the recovery of the specified amount without distinguishing the amounts which the contractor is liable to pay in respect of each sub-contractor and without specifying the sub-contractors in question, and the specified amount shall be one cause of action or one matter of complaint for the purposes of proceedings under sections 65, 66, or 67 of the Management Act .
5
Nothing in paragraph (4) shall prevent the bringing of separate proceedings for the recovery of each of the several amounts which the contractor is liable to pay for any income tax period in respect of his several sub-contractors.
6
A certificate of the collector that the specified amount has not been paid to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown.
7
Any document purporting to be a certificate under paragraph (6) shall be deemed to be such a certificate until the contrary is proved.
Repayment of excess credit
20
1
If the inspector is satisfied, by the production to him of a deduction certificate issued to a sub-contractor under regulation 7 and by such further evidence as he may require, that the total of the sums deducted under section 559 from payments made in any year (or, in the case of a sub-contractor which is a company liable to corporation tax, in any accounting period) to that sub-contractor exceeds the aggregate of the amounts specified in paragraph (2), the sub-contractor shall be entitled to repayment of the excess by the inspector.
2
The amounts specified in this paragraph are —
a
the income tax and any Class 4 contributions or, as the case may be, corporation tax payable (whether or not yet due and payable) by that sub-contractor for that year or accounting period on the profits or gains of the trade, profession or vocation of the sub-contractor; and
b
any income tax and any Class 4 contributions or, as the case may be, corporation tax remaining unpaid for any other year or accounting period on the profits or gains of the trade, profession or vocation of the sub-contractor.
3
An appeal may be brought against a decision of the inspector under paragraph (1), and the like provisions as are contained in section 42 of the Management Act shall apply to such an appeal as it applies to an appeal against a decision on a claim.
PART III
SUB-CONTRACTOR'S TAX CERTIFICATES, VOUCHERS AND GUARANTEES
Powers of inspectors
21
The power to issue, renew, require the surrender of or cancel a sub-contractor’s tax certificate or to give directions under subsection (6) of section 561 may be exercised by an inspector.
Absence abroad — evidence of living outside the United Kingdom
22
1
Where —
a
an applicant must satisfy the Board for the purposes of section 562, or
b
a partner must satisfy the Board for the purposes of section 563,
that he has been outside the United Kingdom for the whole or part of the period in question, the evidence by which he is so to satisfy the Board shall be the evidence prescribed in paragraphs (2) and (3).
2
Subject to paragraph (3), where the person in question claims to have been employed or self-employed outside the United Kingdom during any part of the period in question, the evidence shall be any document from the Revenue Department or equivalent department of the country in which he claims to have been living which confirms his presence there throughout that part of the period in question.
3
Where the person in question claims —
a
not to have been employed or self-employed while outside the United Kingdom during any part of the period in question, or
b
to have been employed or self-employed outside the United Kingdom during any part of the period in question but not to have been liable to tax in the country in which he claims to have been living during that part of the period in question,
the evidence shall be any document from the Social Security Department or equivalent department, or from the immigration authorities, or from any other Government department of the country in which he claims to have been living which confirms his presence there throughout that part of the period in question.
4
In this regulation and in regulation 23 —
“applicant” has the same meaning as in section 562;
“the period in question” means the period between the ending of a period of three years throughout which the person in question has been employed (as mentioned in subsection (3) of section 562 and subsection (2) of section 563) and the date of his application for a sub-contractor’s tax certificate.
“the person in question” means an applicant referred to in paragraph (1) (a) or a partner referred to in paragraph (1) (b).
Absence abroad — evidence of compliance with tax obligations
23
1
Where —
a
an applicant must satisfy the Board for the purposes of section 562, or
b
a partner must satisfy the Board for the purposes of section 563,
that he has complied with any obligations imposed under the tax laws of any country in which he was living during the period in question which are comparable to the obligations mentioned in the relevant subsection, the evidence by which he is so to satisfy the Board shall be the evidence prescribed in paragraph (2).
2
The evidence shall be such notices or documents issued by the Revenue Department or equivalent department of the country in which the person in question claims to have been living as confirm that the obligations have been complied with.
3
in this regulation “the relevant subsection” means —
a
in the case of an applicant, subsection (8) of section 562, or
b
in case of a partner, subsection (5) of section 563.
Forms of sub-contractor’s tax certificate
24
1
A sub-contractor’s tax certificate shall be prepared by the Board in one of the forms numbered 714I, 714S, 714P and 714C in Schedule 1 to these Regulations.
2
Where such a certificate is issued to an individual otherwise than as a partner in a firm or as a user of a certificate in the form numbered 714S in Schedule 1, it shall be in the form numbered 714I in Schedule 1; and the certificate shall show —
a
the individual’s name,
b
his national insurance number,
c
his usual signature,
d
a full face photograph, being a true likeness of him,
e
the date from which the certificate is valid,
f
the date of its expiry,
g
the distinctive number assigned to it, and
h
where the individual so wishes, one business name under which his business is carried on.
3
Where such a certificate is issued to an individual to whom subsection (4) of section 561 applies, it shall be in the form numbered 714S in Schedule 1 and shall refer to the special conditions under which it is issued; and the certificate shall also show —
a
the individual’s name,
b
his national insurance number,
c
his usual signature,
d
a full face photograph, being a true likeness of him,
e
the date from which the certificate is valid,
f
the date of its expiry,
g
the distinctive number assigned to it, and
h
where the individual so wishes, one business name under which his business is carried on.
4
Where such a certificate is issued to an individual as a partner in a firm, it shall be in the form numbered 714P in Schedule 1; and the certificate shall show —
a
the individual’s name,
b
his national insurance number,
c
his usual signature,
d
a full face photograph, being a true likeness of him,
e
the date from which the certificate is valid,
f
the date of its expiry,
g
the distinctive number assigned to it, and
h
the words “Acting for”,
j
the name of the firm, and
k
subject to paragraph (8), and where the individual so wishes, one business name under which the firm’s business is carried on.
5
Subject to paragraph (6), where such a certificate is issued to a company (and more than one such certificate may be issued to a company), it shall be in the form numbered 714P in Schedule 1; and the certificate shall show —
a
the name of the secretary or director of the company who is authorised to use the certificate,
b
his usual signature,
c
a full face photograph, being a true likeness of him,
d
the date from which the certificate is valid,
e
the date of its expiry,
f
the distinctive number assigned to it,
g
the words “Acting for”,
h
the name of the company,
j
the registration number of the company, and
k
subject to paragraph (8), and where the secretary or director of the company so wishes, one business name under which the company’s business is carried on.
6
If in any case the inspector considers that in all the circumstances the form of certificate mentioned in paragraph (5) would be inappropriate, he may issue a certificate to the company in the form numbered 714C in Schedule 1 showing the words “For a company not required to use sub-contractor’s vouchers”; and the certificate shall also show —
a
the usual signature of the secretary of the company at the date of issue,
b
the word “Original”,
c
the date from which the certificate is valid,
d
the date of its expiry,
e
the distinctive number assigned to it,
f
the name of the company,
g
the registration number of the company, and
h
where the secretary of the company so wishes, one business name under which the company’s business is carried on.
7
Where an inspector has issued a certificate under paragraph (6), he may also issue one or more additional certificates to the company and each such additional certificate shall be in the form numbered 714C in Schedule 1; and each certificate shall —
a
have its own additional distinctive serial number, and
b
show the particulars mentioned in paragraph (6), except that there shall be substituted for the word “Original” the words “Official Copy”.
8
Where a certificate mentioned in paragraph (4) or (5) shows one business name under which the firm’s or company’s business is carried on, that business name shall also appear on all other certificates issued to the firm or company under section 561 and currently in force.
Issue of sub-contractor’s tax certificate
25
1
A sub-contractor’s tax certificate in the form specified in regulation 24(2), (3) or (4) shall be issued by an inspector to the person whose name, national insurance number and photograph appear on it, and that person shall sign it immediately on receipt.
2
A sub-contractor’s tax certificate in the form specified in regulation 24(5) shall be issued by an inspector to the company whose name and registered number appear on it, and the secretary or director of the company who is authorised to use the certificate shall sign it immediately on receipt.
3
A sub-contractor’s tax certificate in the form specified in regulation 24(6) or (7) shall be issued by an inspector to the company whose name and registered number appear on it, and the secretary of the company shall sign it immediately on receipt.
Validity of sub-contractor’s tax certificate
26
1
Subject to paragraph (2), a sub-contractor’s tax certificate shall be valid, during the period specified in paragraph (3), for the purpose of allowing payments to be made to the user without the deduction required by section 559 and for no other purpose.
2
A user of a sub-contractor’s tax certificate in the form numbered 714S as specified in regulation 24(3) shall not be excepted from the provisions of section 559 to the extent that the amount of a contract payment, or the aggregate amount of that payment and any other such payment or payments made in one week, whether from the same or any other contractor or contractors, exceeds the weekly limit, being £150 in any week.
3
The period specified in this paragraph is —
a
in the case of a certificate issued before 1st October 1990, the period from the date of its issue, or
b
in the case of a certificate issued on or after 1st October 1990, the period on and after the first day of the month and the calendar year which are shown on it as the date from which it is valid,
until the last day of the month and the calendar year which are shown on it as the date of expiry.
Renewal of sub-contractor’s tax certificate
27
1
At any time within a period of six months before the date of expiry of a sub-contractor’s tax certificate, the person to whom it was issued may apply for its renewal.
2
The provisions of section 561 shall apply to an application for renewal in the same way as they apply to an application for the issue of a sub-contractor’s tax certificate.
3
The provisions of the Taxes Act and of these Regulations shall apply to a renewed certificate in the same way as they apply to a sub-contractor’s tax certificate.
Production for inspection and surrender of sub-contractor’s tax certificate
28
1
A user shall produce his sub-contractor’s tax certificate for inspection whenever called upon by any authorised officer of the Board.
2
A user or any person having a sub-contractor’s tax certificate in his possession, even though it may have expired or been cancelled, may be required at any time by notice served upon him or whenever called upon him by any authorised officer of the Board to surrender it to them or to that officer.
Form of voucher
29
1
A voucher shall be in the form numbered 715 or 715S in Schedule 1 and shall show a distinctive number and the further information specified in paragraphs (2) and (3).
2
The further information specified in this paragraph is —
a
in the case of an individual, the name and national insurance number of the user,
b
in the case of an individual who is a partner in a firm, the name and national insurance number of the user, the words “Acting for” and the name of the firm, and
c
in the case of a company, the name of the secretary or director of the company, the words “Acting for” and the name and registration number of the company.
3
The further information specified in this paragraph is that the voucher in the form numbered 715S shall also show the weekly limit.
Restriction on issue of further vouchers in certain circumstances
30
1
If it appears to the inspector that the user of a sub-contractor’s tax certificate in the form 714S has used vouchers previously issued to him to obtain contract payments in excess of the weekly limit without the deduction required by section 559, the inspector may prevent any further vouchers from being issued to that user until such time as the amount produced by the calculation specified in paragraph (2) falls below the weekly limit.
2
The calculation specified in this paragraph is —
A - B C
where —
A is the sum of all contract payments insofar as made without the deduction required by section 559 since the date of the previous issue of vouchers as mentioned in paragraph (1) above;
B is any sums included in A representing the direct cost to any person of materials used or to be used in carrying out the construction operations to which the relevant contracts relate; and
C is the number of weeks which have elapsed since the date of the previous issue of vouchers as mentioned in paragraph (1) above.
Surrender of voucher
31
A user or any person having a voucher in his possession may be required at any time by notice served upon him or whenever called upon by any authorised officer of the Board to surrender it to them or to that officer.
Guarantees
32
Any guarantee such as is referred to in subsection (3)(b) of section 562 shall be in such form and for such amount or amounts as are prescribed in Schedule 2 to these Regulations, and the guarantor shall be a bank carrying on a genuine banking business in the United Kingdom.
PART IV
PAYMENTS TO SUB-CONTRACTORS USING SUB-CONTRACTOR'S TAX CERTIFICATES
Production and verification of sub-contractor’s tax certificate
33
1
On making a contract payment to a sub-contractor using a sub-contractor’s tax certificate, and unless the circumstances specified either in regulation 34(2) or in paragraph (5) below apply, the contractor shall —
a
satisfy himself of the matters specified in paragraph (2); and
b
ensure that the sub-contractor’s tax certificate is produced to him by a person (in this regulation referred to as “the person in question”) in accordance with paragraphs (3) and (4);
and if the requirements of this paragraph are not complied with, section 559 shall apply to any contract payments made as though the sub-contractor were not excepted from it.
2
The matters specified in this paragraph are that the contractor shall satisfy himself by inspection of the certificate that the person in question is —
a
the user of the certificate, where it is in one of the forms specified in paragraphs (2), (3), (4) or (5) of regulation 24; or
b
authorised to produce the certificate on behalf of the company which is the user of that certificate, where it is in one of the forms specified in paragraphs (6) or (7) of regulation 24.
3
Subject to paragraph (4), for the purposes of paragraph (2) above, the person in question shall produce his sub-contractor’s tax certificate (or, where sub-paragraph (b) of paragraph (2) above applies, one of the company’s certificates) for inspection by the contractor or the contractor’s authorised representative; and, if he fails to do so, section 559 shall apply as though he, or the company of which he is a director or the secretary, were not excepted from it.
4
Where the user receives a payment as a nominee, the person who nominated the user shall also produce his sub-contractor’s tax certificate for such inspection; and, if he fails to do so, section 559 shall apply to that payment as though neither the nominee nor the person who nominated him were excepted from it.
5
The circumstances specified in this paragraph are that the contractor has —
a
previously satisfied himself of the matters specified in paragraph (2), and
b
has no reason to doubt that the certificate is still valid.
Alternative procedure for verification of sub-contractor’s tax certificate held by company
34
1
Where the circumstances specified in paragraph (2) are satisfied, a user specified in paragraph (3) shall give the document specified in paragraph (4) (in this regulation referred to as “the certification document”) to the contractor.
2
The circumstances specified in this paragraph (and which were referred to in regulation 33(1)) are that —
a
the contract payment is made to a company, not being a nominee,
b
the payment is due under a contract made in writing between the contractor and the company,
c
the company has produced the certification document to the contractor,
d
subject to paragraph (5), the contractor has no reason to doubt that the information shown on the certification document is correct,
e
the date of payment is —
i
not earlier than the date, if any, shown in the certification document as that from which the certificate is valid, and
ii
not later than the date of expiry shown in the certification document, and
f
the payment is made into a bank account held in the name of the company and specified in the certification document (in this regulation referred to as “the nominated account”).
3
A user specified in this paragraph is a user which —
a
is a company other than a nominee, and
b
has notified the inspector of particulars identifying the nominated account.
4
The certification document specified in this paragraph is a document signed by the secretary or one of the directors of the company —
a
certifying that the company is the user of a valid sub-contractor’s tax certificate in the form specified in paragraph (6) of regulation 24, and
b
specifying —
i
the name of the user,
ii
the address of the registered office of the user,
iii
the registration number of the user,
iv
the distinctive number of the sub-contractor’s tax certificate,
v
the date, if any, from which the certificate is valid,
vi
the date of expiry of the certificate,
vii
particulars identifying the nominated account, and
viii
where the user so wishes, the business name or names under which the company’s business is carried on.
5
If the contractor has reason to doubt that the information shown on the certification document is correct, he may, within 14 days of the date of receipt of the certification document from the company, apply to the inspector for confirmation that —
a
a valid sub-contractor’s tax certificate has been issued in the name of the person to whom the payment is to be made; and
b
the information shown on the certification document agrees with the record held by the inspector;
and, on receipt of such confirmation, the contractor shall have no reason to doubt that the information shown on the certification document is correct.
Delivery of voucher by sub-contractor who is an individual or a partner in a firm
35
1
This regulation applies where —
a
a sub-contractor’s tax certificate is issued in one of the forms specified in paragraph (2) or (4) of regulation 24, and
b
a contract payment is made to the user of that certificate without the deduction imposed by section 559.
2
Where this regulation applies, a user shall, for every contract payment made to him, give a voucher in the form numbered 715 in Schedule 1, completed and signed by him in accordance with regulation 38, to the contractor upon or not later than seven days after receipt of any such payment.
3
A contractor shall make every effort reasonable in the circumstances to obtain such a voucher in respect of every such payment made to him.
Delivery of voucher by sub-contractor to whom section 561(4) of the Taxes Act applies
36
1
This regulation applies where a sub-contractor’s tax certificate is issued in the form specified in paragraph (3) of regulation 24.
2
Where this regulation applies, a user shall, for every contract payment made to him to the extent that it does not exceed the weekly limit, give a voucher in the form numbered 715S in Schedule 1, completed and signed by him in accordance with regulation 38, to the contractor before receiving any such payment.
3
A contractor shall not make such a payment unless he obtains such a voucher at the time of making the payment.
4
If the user of such a sub-contractor’s tax certificate fails to give such a voucher, section 559 shall apply in relation to any such payment as if he were not excepted from it.
Delivery of voucher by sub-contractor which is a company
37
1
This regulation applies where —
a
a sub-contractor’s tax certificate is issued in the form specified in paragraph (5) of regulation 24, and
b
a contract payment is made to the company without the deduction imposed by section 559.
2
Where this regulation applies, a user who is a director or the secretary of the company shall, for every contract payment made to the company, give a voucher in the form numbered 715 in Schedule 1, completed and signed by him in accordance with regulation 38, to the contractor upon or not later than seven days after receipt of any such payment.
3
A contractor shall make every effort reasonable in the circumstances to obtain such a voucher in respect of every such payment made by him.
Completion and signature of voucher
38
A voucher referred to in regulation 35, 36 or 37 shall be —
a
completed by the user by the insertion of —
i
his business address,
ii
the distinctive number of his sub-contractor’s tax certificate,
iii
the name of the contractor,
iv
the date on which the voucher is given,
v
the amount of the payment, and
vi
in the case of a voucher in the form numbered 715S in Schedule 1, such other details relating to the payment as are required on the voucher; and
b
signed by the user on the date the voucher is given.
Return of vouchers
39
Within 14 days of the end of every income tax month a contractor shall forward all vouchers given to and obtained by him in accordance with regulations 35 to 37 to the Board at an address specified by them.
Return of payments made without deduction to be made and records of such payments to be kept
40
1
If required to do so by any authorised officer of the Board, a contractor shall make and deliver to that officer a return containing the information specified in paragraph (2).
2
Subject to paragraph (3), the information specified in this paragraph is —
a
a list of all persons, or as the case may be, such persons as may be specified by the officer, excepted from section 559 to whom (or to whose nominee) he made any contract payment during any such period as may be specified by that officer;
b
the total amount paid to each of those persons in that period in relation to which they were excepted from section 559; and
c
full particulars of the evidence by reference to which the contractor satisfied himself that each of those persons was excepted from section 559.
3
A period specified under paragraph (2) shall begin not earlier than three years before the beginning of the year in which the requirement is made.
4
A contractor shall make and keep such records as will enable him to comply with the requirement specified in paragraph (1) above.
PART V
SUPPLEMENTAL
Inspection of records of contractors and sub-contractors
41
1
Every contractor, whenever called upon to do so by an authorised officer of the Board, shall produce the records specified in paragraph (2) to that officer for inspection, at such time as that officer may reasonably require, at the prescribed place.
2
The records specified in this paragraph are —
a
all documents and records whatsoever (including vouchers given to the contractor under regulations 35 to 37) —
i
relating to the calculation or payment of all sums paid to sub-contractors (or their nominees) in the years or income tax periods specified by such officer or to deductions from such sums where required under section 559; or
ii
referred to in regulation 40; or
b
such of those documents, records and vouchers as may be specified by the authorised officer.
3
Every person who is or has within the preceding three years been a sub-contractor and who is not the user of a sub-contractor’s tax certificate other than a certificate in the form numbered 714S in Schedule 1, whenever called upon to do so by any authorised officer of the Board, shall produce the records specified in paragraph (4) to that officer for inspection, at such time as that officer may reasonably require, at the prescribed place.
4
The records specified in this paragraph are —
a
all documents and records relating to the calculation or payment of sums paid to him pursuant to any contract or contracts under which he is or was a sub-contractor within the preceding three years; or
b
such of those documents and records as may be specified by the authorised officer.
5
“The prescribed place” mentioned in paragraphs (1) and (3) means —
a
such place in the United Kingdom as the contractor or the person mentioned in paragraph (3) (hereafter in this regulation called “the sub-contractor”) and the authorised officer may agree upon; or
b
in default of such agreement, the place in the United Kingdom at which the documents and records mentioned in paragraphs (2) and (4) are normally kept; or
c
in default of such agreement and if there is no such place as is referred to in sub-paragraph (b) above, the contractor’s or the sub-contractor’s principal place of business in the United Kingdom.
6
The authorised officer may —
a
take copies of, or make extracts from, any document produced to him for inspection in accordance with paragraphs (1) to (4);
b
remove any document so produced if it appears to him to be necessary to do so, at a reasonable time and for a reasonable period.
7
Where any document is removed in accordance with paragraph (6)(b) the authorised officer shall provide —
a
a receipt for any document so removed; and
b
a copy of the document, free of charge, within seven days to the person by whom it was produced or caused to be produced where the document is reasonably required for the proper conduct of a business.
8
Where a lien is claimed on a document produced in accordance with paragraphs (1) to (4), the removal of the document under paragraph (6)(b) shall not be regarded as breaking the lien.
9
Where records are maintained by computer, the person required to make them available for inspection shall provide the authorised officer with all facilities necessary for obtaining information from them.
10
By reference to information obtained from an inspection of the documents and records produced under paragraphs (1) to (4), the collector may, on the occasion of each inspection, prepare a certificate showing —
a
the amount which it appears from the documents and records so produced that the contractor is liable to pay to the collector under these Regulations for the years or income tax periods covered by the inspection; and
b
any amount which has not been paid to him or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector.
11
Paragraphs (1) to (5) of regulation 19 shall apply to the amount shown in a certificate under paragraph (10), with the modification that summary proceedings for the recovery of that amount, or such part of it as remains unpaid, may be brought at any time before the expiry of twelve months after the date of the certificate.
12
The production of a certificate under paragraph (10) shall be sufficient evidence that the contractor is liable to pay the amount shown in the certificate under paragraph (10)(b) to the collector in respect of the years or income tax periods mentioned in the certificate.
13
Any document purporting to be a certificate under paragraph (10) shall be deemed to be such a certificate until the contrary is proved.
14
For the purposes of paragraphs (1) to (4), such of the documents and records mentioned in those paragraphs as are not required by other provisions of these Regulations to be sent to the inspector or collector shall be retained by the contractor or the sub-contractor, as the case may be, for not less than three years after the end of the year to which they relate.
Information as to change in control of close company
42
1
This regulation applies to a company which —
a
is a close company;
b
is a private company limited by shares; and
c
either holds a certificate in force under section 561 or has applied for such a certificate.
2
Where there is a change in the control of the company by reason of an issue or transfer of shares in the company to a person who was not a shareholder in the company immediately before the issue or transfer, the company shall, within 30 days of the issue or of receiving information as to the transfer, give notice to the inspector of the name and address of the person to whom the shares were issued or transferred.
3
In this regulation “control” has the same meaning as in section 840 of the Taxes Act.
Death of contractor
43
— If a contractor dies, anything which he would have been liable to do under these Regulations shall be done by his personal representatives.
Service by post
44
Any notice which is authorised or required to be given, served or issued under these Regulations may be sent by post.
Revocations
45
1
The Regulations specified in Schedule 3 to these Regulations are hereby revoked.
2
A voucher in the form 715 or 715S in the Schedule to the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975 (“the 1975 Regulations ”) which was valid for the purposes of the 1975 Regulations immediately before the coming into force of these Regulations shall have effect as if it was a voucher in the form 715 or 715S, as the case may be, in Schedule 1 to these Regulations, and accordingly, unless the context otherwise requires, references to a voucher in these Regulations shall be construed as including references to a voucher in the form 715 or 715S in the Schedule to the 1975 Regulations.
General savings
46
1
In relation to the collection and recovery (whether by assessment or otherwise) of sums required, under the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975 , to be deducted from any payments under section 559 made before 6th April 1993, these Regulations shall have effect as if those sums had been liable to be deducted under these Regulations, and accordingly references to any provision of these Regulations shall, where the context so requires, be construed as references to the corresponding provision of the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975.
2
Anything whatsover begun under any regulation revoked by these Regulations may be continued under these Regulations as if begun under these Regulations.
L J H Beighton
C W Corlett
Two of the Commissioners of Inland Revenue
16th March 1993


type: legislation

jurisdiction: UK

text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Police (Amendment) Regulations 1993 and shall come into force on 22nd March 1993, but regulation 2 shall have effect as from 1st April 1992 and regulations 3 and 4 shall have effect as from 1st September 1992.
2
In these Regulations “the principal Regulations ” means the Police Regulations 1987
Removal allowance
2
Regulation 53(7) of the principal Regulations is amended by substituting for the figure “£1,200” the figure “£1,257”.
Scales of pay
3
Schedule 5 to the principal Regulations is amended by substituting for Tables A and B the tables set out in the Schedule to these Regulations.
Dog handler’s allowance
4
Schedule 11 to the principal Regulations is amended by substituting for the figure “£858” the figure “£915” and for the figure “£1,176” the figure “£1,251”.
Kenneth Clarke
One of Her Majesty’s Principal Secretaries of State
Home Office
21st February 1993


text:
Citation
1
This Order may be cited as the Finance Act 1991 (Commencement and Transitional Provisions) Order 1993.
Interpretation
2
1
In this Order–
“ the Act ” means the Finance Act 1991;
“the 1979 Act ” means the Alcoholic Liquor Duties Act 1979 ;
“brewing record” has the meaning given by regulation 2 of the Beer Regulations 1985 ;
“entered premises of a brewer for sale” has the same meaning as it has in regulation 4 of the spoilt beer Regulations ;
“registered holder” means any person registered under section 41A of the 1979 Act;
“registered premises” means any premises registered under section 41A or section 47 of the 1979 Act;
“the relevant time” means 12.01 a.m. on 1st June 1993;
“spoilt beer Regulations” means the Spoilt Beer (Remission and Repayment of Duty) Regulations 1987 ;
“unfinished” in relation to any beer means beer in any stage of production before it has reached that state of maturity at which it is fit for consumption.
2
Subject to paragraph (1) above and unless the context otherwise requires, words and expressions in this Order have the same meaning as they have in the 1979 Act.
Commencement
3
1
The provisions of the Act specified in the first column of Part I of Schedule 1 to this Order shall come into force on 1st May 1993.
2
The provisions of the Act specified in the first column of Part II of Schedule 1 to this Order, insofar as they are not already in force, shall come into force on 1st June 1993.
Saving provisions
4
1
Notwithstanding the effect of any provision brought into force by article 3(1) above which affects the 1979 Act, and without prejudice to article 7(4) below–
a
sections 46, 47 and 48 of the 1979 Act (before substitution of new provisions in accordance with section 7 of, and Schedule 2 to the Act); and
b
any orders, regulations or notices made under any power conferred by a provision of the 1979 Act which are in force on 30th April 1993,
shall remain fully in force until the relevant time.
2
Where on or after 1st June 1993 it is necessary (for any purpose) to ascertain the original gravity of beer which was produced or was in the process of production before that date, regulation 14 of, and Schedule 1 to, the Beer Regulations 1985 shall continue to have effect notwithstanding any provision brought into force by this Order or any provisions in any statutory instrument revoking those Regulations.
Charge of duty on beer held on registered premises etc.
5
For the purpose of the charge of excise duty on beer, any beer (including unfinished beer) which is–
a
produced, or in the process of being produced, before 1st June 1993; and
b
held on, or in the process of being transported between, registered premises at the relevant time,
shall be treated as beer produced on 1st June 1993.
Transitional provisions – records
6
1
Every registered brewer and every registered holder who intends to make a claim for relief in accordance with the provisions of this Order or who holds beer in respect of which another person may be eligible to make such a claim for relief shall make a record of that beer (including unfinished beer) held on his registered premises at the relevant time.
2
The record mentioned in paragraph (1) above shall contain the following particulars–
a
the descriptions of the beer;
b
the packaging or vessels in which each description of beer is contained;
c
the location within the registered premises of each description of beer;
d
the quantity in litres of each description of beer;
e
the original gravity–
i
at the relevant time; and
ii
(in the case of beer brewed in the United Kingdom) contained in the brewing record or (in any other case) declared to the Commissioners in accordance with section 40 of the 1979 Act,
of each description of beer;
f
the date upon which the original gravity was entered in the brewing record or, as the case may be, declared to the Commissioners in accordance with section 40 of the 1979 Act;
g
the actual rate of duty charged on the beer;
h
the effective rate of duty charged on the beer; and
i
the amount of relief (if any) which may be claimed.
3
The particulars of packaging or vessels shall include details of the size and type of any keg, cask, bottle, can or other vessel except that, in the case of vessels used in the brewing of beer, the identifying marks of those vessels shall constitute a sufficient description for the purposes of paragraph (2)(b) above.
4
The particulars of location shall include the address of the registered premises and the location of the beer within those premises.
5
Subject to paragraph (6) below, the original gravity mentioned in paragraph (2)(e)(i) above shall be ascertained in accordance with regulation 14(3) of the Beer Regulations 1985 provided that, if it is impracticable to use that method the particulars may be determined either–
a
in accordance with regulation 14(1) of the Beer Regulations 1985 (but any fraction of a degree shall be ignored); or
b
in accordance with any other method which the Commissioners may allow.
6
In the case of beer which has not been diluted or mixed with other beer since the original gravity mentioned in paragraph (2)(e)(ii) above was determined, the original gravity mentioned in paragraph (2)(e)(i) above shall not be ascertained or determined in accordance with paragraph (5) above but shall be presumed to be that which was entered in the brewing record or, as the case may be, declared to the Commissioners in accordance with section 40 of the 1979 Act.
7
The effective rate of duty shall be calculated by taking into account actual losses during production, processing, blendings and dilutions.
Transitional provisions – relief
7
1
Beer which–
a
is produced or unfinished before 1st June 1993; and
b
is held on registered premises at the relevant time,
shall be eligible for relief from duty which was charged before 1st June 1993 in accordance with the provisions of this Order provided that the beer in question is incapable of being the subject of a claim for remission or repayment of duty in accordance with the spoilt beer Regulations and provided that no other claim for relief has been made in relation to it.
2
A registered brewer or registered holder who holds on his registered premises at the relevant time beer which is eligible for relief from duty may make a claim for relief; provided that, if that beer is owned by a person other than that registered brewer or registered holder, any claim for relief shall be made by the owner of that beer and shall be accompanied by a certificate (in the form numbered 2 set out in Schedule 2 to this Order or in a form to the like effect) given by the registered brewer or registered holder who would, apart from this proviso, be entitled to claim the relief in question.
3
Any claim for relief shall be made in the form numbered 1 set out in Schedule 2 of this Order or in a form to the like effect.
4
The spoilt beer Regulations shall continue to have effect, notwithstanding the effect of any provision brought into force by article 3 of this Order, in relation to any beer which is not eligible for relief under this Order and which was removed from the entered premises of a brewer for sale before 1st June 1993.
5
Beer which is in the process of being transported between registered premises at the relevant time shall, for the purposes of claims for relief, be treated as if it were held on the registered premises from which it was consigned provided that–
a
the record mentioned in article 6(1) above (with the exception of the particulars mentioned in article 6(2)(c) above) is made for such beer; and
b
the person making the claim for relief satisfies the Commissioners that the beer has been charged with duty in accordance with article 5 above.
8
1
Where in accordance with article 7 above the Commissioners are in receipt of a claim for relief they shall grant the relief claimed provided they are satisfied–
a
that the claim is accurate in every respect and that no other claim has been made in respect of the beer;
b
unless the Commissioners otherwise allow, the claim was received no later than 1st October 1993; and
c
the amount of relief claimed does not exceed the amount of duty actually charged on the beer in question.
2
Where relief is granted in accordance with paragraph (1) above the person claiming it may offset the amount of relief granted against the amount of duty payable by him to the Commissioners and shown on any return of duty which he may be liable to make after 1st July 1993.
3
Where the person claiming relief is for any reason unable to offset the amount of relief granted in the manner specified in paragraph (2) above the Commissioners may make payment of that relief by such other means as appears to them to be appropriate.
Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
26th April 1993


text:
PART I
GENERAL
Citation, commencement and application
1
1
These Regulations may be cited as the Education (School Information) (England) Regulations 1993 and shall come into force on 9th July 1993.
2
These Regulations apply in relation to schools in England.
Revocation
2
The Education (School Information) Regulations 1981 and the Education (School Information) (Amendment) (England) Regulations 1992 are hereby revoked.
Interpretation
3
1
In these Regulations, unless the context otherwise requires —
“the 1980 Act ” means the Education Act 1980;
“the 1988 Act ” means the Education Reform Act 1988;
“admission school year” means a school year at the beginning of which pupils are to be admitted to any school;
“assess” means assess pursuant to orders made under section 4 of the 1988 Act , and “assessment” shall be construed accordingly;
“attainment targets” have the meaning given by section 2 of the 1988 Act;
“authority” means a local education authority and, in relation to an authority, “the offices” means the education offices;
“ GCE ‘A’ level examinations” and “ GCE ‘AS’ examinations” mean General Certificate of Education advanced level and advanced supplementary examinations respectively;
“ GCSE ” means General Certificate of Secondary Education;
“level”, in relation to assessment, means a level from 1 to 10;
“local average figures” mean the average figures for all schools maintained by the relevant authority, (other than special schools established in hospitals) and all grant-maintained schools, city technology colleges and city colleges for the technology of the arts in the area of the relevant authority;
“national average figures” mean the average figures for all schools in England and, in relation to pupils aged 16, 17 or 18, also include the figures for all institutions within the further education sector;
“prescribed public examinations” mean public examinations which are for the time being prescribed by regulations made under section 106 of the 1988 Act;
“previous school year” means the school year immediately preceding the reporting school year;
“publication school year” means the school year immediately preceding the admission school year;
“primary education” does not include such education provided at a middle school;
“relevant authority”, in relation to a maintained school, means the authority by which the school is maintained;
“reporting school year” means the school year immediately preceding the publication school year;
“school” means a school maintained by an authority other than a nursery school or a special school established in a hospital;
“special educational needs” and “special educational provision” have the same meanings as in the Education Act 1981 ;
“unit”, in relation to a vocational qualification, means a module or part of a course leading to that qualification which, when successfully completed, can be counted together with other modules or parts towards obtaining that qualification.
2
In these Regulations, unless the context otherwise requires, any reference to a numbered regulation is a reference to the regulation bearing that number in these Regulations, any reference to a numbered paragraph is to the paragraph of that regulation bearing that number, any reference in a paragraph to a sub-paragraph is a reference to a sub-paragraph of that paragraph and any reference to a Schedule is to a Schedule to these Regulations.
3
In these Regulations any reference to a date up to which parents may express a preference for a school is a reference to the date by which, in accordance with arrangements made by the relevant local education authority under section 6(1) of the Education Act 1980, a parent wishing education to be provided for his child in the exercise of the authority’s functions should express such a preference.
4
In these Regulations, unless the context otherwise requires, a reference to publication by the governors of a school includes a reference to publication on behalf of the governors by the relevant authority by virtue of section 8(6) of the 1980 Act.
5
In these Regulations, unless the context otherwise requires, references to the first key stage and the third key stage are references to the periods set out in paragraphs (a) and (c) of section 3(3) of the 1988 Act.
6
In these Regulations, unless the context otherwise requires, references to pupils of a particular age are to pupils who attained that age during the period of twelve months ending on the 31st August immediately preceding the commencement of the reporting school year and who were registered pupils at the school on the third Thursday in January in the reporting school year.
7
In these Regulations —
a
where a percentage which is required to be calculated by virtue of these Regulations is not a whole number it shall be rounded to the nearest whole number, the fraction of one half being rounded upwards to the next whole number;
b
where an average point score which is required to be calculated by virtue of these Regulations is not a whole number, it shall be calculated to one decimal place.
8
In these Regulations, references to examinations for which pupils at the school were entered include examinations for which they were entered otherwise than in pursuance of section 117 of the 1988 Act.
9
For the purposes of these Regulations, any examination for the GCSE for which a pupil aged 15 was entered during the previous school year or any earlier school year shall be treated as such an examination for which the pupil was entered during the reporting school year.
Qualification of duties
4
The duties imposed on governors and local education authorities by virtue of these Regulations in respect of provision or publication of information apply only to the extent that that information is available to the governors or the authority before the latest occasion on which the information is required to be provided or published, as the case may be.
PART II
PROVISION OF INFORMATION BY HEAD TEACHER
Provision of information by head teacher to governing body
5
For the purpose of enabling the governors to comply with their obligations under these Regulations, the head teacher of every maintained school shall make available to the governors information about the matters mentioned in Schedule 2.
PART III
INFORMATION TO BE PUBLISHED OR PROVIDED BYAUTHORITIES
General information to be published by authorities
6
1
An authority shall publish with respect to its policy and arrangements in respect of primary and secondary education (including such education provided in a middle school) in its area information in respect of each of the matters specified in Schedule 1.
2
Where changes in respect of any of those matters have been decided on but not yet implemented, the authority shall also publish information about those changes.
3
This information shall be published as provided in regulation 7.
Time and manner of publication by authorities of general information and particulars of school admission arrangements and related matters
7
1
This regulation shall apply in relation to the publication by an authority of —
a
information in respect of the matters specified in Schedule 1;
b
particulars of the arrangements mentioned in section 8(1), (3) and (4) of the 1980 Act.
2
This regulation shall also apply in relation to the publication by an authority, pursuant to section 8(5) of the 1980 Act, of information in respect of the arrangements mentioned in that subsection (including the particulars mentioned in subsections (3) and (4) of that section).
3
Such information and particulars shall be published before the end of the publication school year and, except in so far as they relate exclusively to primary education or special educational provision, they shall be published no later than six weeks before the date up to which parents may express a preference for a school in respect of the admission school year.
4
Subject to paragraphs (5) to (10), such information and particulars shall be published —
a
by copies being made available for distribution without charge to parents on request, and for reference by parents and other persons —
i
at the offices of the relevant authority, and
ii
at every school maintained by that authority, other than a nursery school or a special school;
b
by copies being distributed without charge to parents of pupils at schools maintained by the relevant authority, other than nursery schools or special schools, who, in the publication school year, are in the final year at such schools and who might transfer to other schools so maintained, and
c
by copies being made available for reference by parents and other persons at the public libraries in the area of the relevant authority.
5
So far as the information in respect of the matters specified in paragraphs 3, 4 and 5 of Schedule 1 is concerned (schools maintained by the authority), the information in respect of schools in a particular part of the relevant local education authority’s area need not —
a
be made available at offices, schools and libraries outside that part; or
b
be distributed to the parents of pupils who are at schools outside that part; or
if information about how it may be obtained is available at those offices, schools and libraries or, as the case may be, is distributed to those parents.
6
So far as publication at schools is concerned, it shall be a sufficient compliance with paragraph (4) if so much of the information and particulars as relates to schools classified as —
a
primary schools;
b
middle schools; or
c
secondary schools,
(irrespective of the terminology used) is available only in schools of the classification in question.
7
So far as publication by distribution to parents of pupils at a particular school is concerned, it shall be a sufficient compliance with paragraph (4) if there is published so much of the information and particulars as is relevant having regard to the schools to which pupils in the final year at that school might transfer.
8
So far as the particulars specified in Part II of Schedule 1 are concerned (special educational provision), paragraphs (4), (5), (6) and (7) shall not apply but the particulars shall be published —
a
by copies being available for distribution without charge to parents on request, and for reference by parents and other persons, at the offices of the relevant authority, and
b
by copies being available for reference by parents and other persons —
i
at every school maintained by the relevant authority, and
ii
at the public libraries in the area of that authority.
9
Without prejudice to the foregoing provisions of this regulation, such particulars of the arrangements made by the relevant authority under section 7(1) of the 1980 Act (appeals against admission decisions) and mentioned in section 8(1)(c) of that Act shall also be published by being set out in any document containing a notification to parents of a decision referred to in section 7(1) of that Act refusing their child admission to a school for which the parents have expressed a preference in accordance with arrangements made under section 6(1) of that Act.
10
Information about the matters mentioned in paragraphs 7(2) and 18 of Schedule 1 shall also be published by copies being distributed without charge to institutions within the further education sector or at which a further education funding council has secured provision which (in either case) the authority consider students resident within its area may wish to attend.
PART IV
INFORMATION TO BE PUBLISHED BY SCHOOL GOVERNORS
General information to be published by school governors
8
1
Subject to regulations 9 and 10, the governors of a school maintained by an authority shall publish as respects that school the information specified in Schedule 2.
2
Subject to regulations 9 and 10, this information shall be published as provided in regulation 11.
Determination of examination results particulars
9
1
The provisions of this regulation have effect for the purpose of determining the information referred to in Schedule 2.
2
Subject to paragraph (6), if a pupil has been entered for two or more examinations in the same subject in the same school year, or in different school years which are treated as the same school year by virtue of regulation 3(9), only the examination in which he achieved the higher or highest grade shall be taken into account.
3
In the case of an examination leading to the award of GCSE in two subjects, a pupil shall be included only once in the number of pupils entered for the examination and taken into account only once in calculating the relevant percentages, but each grade awarded to him shall be treated as having been awarded in a separate subject.
4
In the case of examinations for the GCSE for which pupils aged 15 were entered, the information shall commence with the subjects listed in the first column of Schedule 3 in the order in which they are so listed.
5
For the purposes of this regulation, an examination for the GCSE in a subject listed in the first column of Schedule 3 is not to be treated as such unless the examination is in a syllabus referred to in the second column opposite that subject.
6
In the case of a pupil who has been entered for both GCE ‘A’ level and GCE ‘AS’ examinations in the same subject, only the GCE ‘A’ level examination result shall be taken into account.
7
In calculating the number of ‘A’ levels a pupil is entered for, one ‘AS’ shall be treated as the equivalent of half an ‘A’ level.
8
For the purpose of determining point scores in GCE ‘A’ level and GCE ‘AS’ examinations, the following grades of achievement equate to the following points, namely:
GCE ‘A’ level: grade A = 10 points; grade B = 8 points; grade C = 6 points;grade D = 4 points; and grade E = 2 points;
GCE ‘AS’: grade A = 5 points; grade B = 4 points; grade C = 3 points; grade D = 2 points; and grade E = 1 point.
Performance information not relating to the reporting school year
10
1
This regulation applies where the information relating to the results of assessment, prescribed public examination results, vocational qualifications and units forming part of such qualifications and school attendance referred to in paragraphs 14 to 16, 17(b) and (c), 18, 19 and 21 of Schedule 2 is not available for assessment undertaken, examinations held or qualifications achieved in or attendance during the reporting school year.
2
Where this regulation applies the governors shall, as soon as practicable after the information in question for the reporting school year is made available to them, and in any event not later than two weeks before the earlier of the two dates referred to in paragraph (3) of regulation 11, publish that information as a supplement to the school prospectus in the manner required by that regulation for the publication of the prospectus.
Publication of school prospectuses
11
1
This regulation shall apply in relation to the publication by the governors of a school of information in relation to the school specified in Schedule 2.
2
In the case of any school —
a
such information shall be published in a single document to be known as the school prospectus; and
b
copies shall be made available at the school for distribution without charge to parents on request and for reference by parents and other persons.
3
The school prospectus shall be published during the publication school year and, except in the case of a primary school (other than a middle school deemed to be a primary school) or of a special school, it shall be published not later than six weeks before whichever is the earlier of the following dates —
a
the date by which an application for admission to that school in respect of the admission school year should be made in accordance with the arrangements for admission to that school;
b
the date up to which parents may express a preference for a school in respect of the admission school year.
4
Where any information of the kind referred to in Schedule 2 is to be published by the relevant authority, it shall be supplied to them by the governors and shall be published without material alteration.
5
In the case of a special school such information shall also be published by copies being made available at the offices of the relevant authority for distribution without charge to parents on request and for reference by parents and other persons.
PART V
SUPPLEMENTARY
Supplementary provisions relating to published documents
12
1
This regulation shall apply in relation to any document which contains such information or particulars as are mentioned in the preceding provisions of these Regulations and which is published in accordance with them.
2
Such a document shall state the school year to which the information or particulars contained in it relate and contain a warning that, though they were correct in relation to that year at a date specified in the document (not being earlier than six months before that of its publication), it should not be assumed that there will be no change affecting the relevant arrangements or some matter particularised —
a
before the start of, or during, the school year in question, or
b
in relation to subsequent school years.
3
If it appears requisite to the governors or, as the case may be, an authority, that a translation of such a document in a language other than English should be available, it shall be translated into that language and the translated document shall be published in such manner as appears to the governors or authority to be appropriate.
4
Parents shall not be charged for a copy of such a translated document if they are entitled without charge to a copy of the original document.


text:
Citation and commencement
1
These Regulations may be cited as the New Severn Bridge (Restriction of Navigation) Regulations 1993 and shall come into force on 1st March 1993.
Interpretation
2
In these Regulations, unless the context otherwise requires —
“approved classification society” means Bureau Veritas, American Bureau of Shipping, Norske Veritas, Polski Rejestr, Registro Italiano and Germanischer Lloyd;
“deadweight” —
in relation to a vessel recorded in Lloyd’s Register of Ships, means the deadweight of the vessel in tonnes given in that register;
in relation to a vessel not falling within paragraph (a) above being a ship, as respects which information as to its stability has been provided in the form of a statement which complies with the requirements of rule 30 of and Schedule 7 to the Merchant Shipping (Load Line) Rules 1968 , means the deadweight of the ship in tonnes to the summer load line as given in that statement; and
in relation to any vessel not falling within paragraphs (a) or (b) above, means the weight in tonnes of cargo, stores, fuel, passengers and crew carried by the vessel when submerged to its maximum permissible draught;
“Lloyd’s Register of Ships” means the register of ships published by the society known as Lloyd’s Register of Shipping;
“the river” means the river Severn;
“the Shoots” means that part of the deep navigation channel in the river known as the Shoots, through which vessels will be able to pass under the central span of the new bridge and which is encompassed by the navigation beacons situated at North Mixoms, Lady Bench, Old Man’s Head and Lower Shoots;
“vessel” includes craft of any description.
Prohibition of navigation
3
1
No person shall navigate or cause or permit to be navigated any vessel within any part of the river, other than the Shoots, situated within 250 metres on either side of the centre line of the new bridge, except —
a
a vessel whilst it is in use for the purposes of or in connection with the construction or maintenance of the new bridge;
b
a vessel having a deadweight of less than 100 tonnes;
c
a survey or rescue vessel authorised by the Gloucester Harbour Trustees; or
d
a vessel less than 24 metres long.
2
No person shall navigate or cause or permit to be navigated any vessel in the Shoots except —
a
a vessel falling within any of sub-paragraphs (a) to (d) of paragraph (1) above;
b
a vessel less than 47.5 metres long and used for fishing or for sport or recreation;
c
a vessel which is recorded in Lloyd’s Register of Ships and is either —
i
not given an Ice Class special features notation and is recorded as having a deadweight not exceeding 8000 tonnes; or
ii
is given one of the Ice Class special features notations referred to in column (1) of the table below and is recorded as having a deadweight not exceeding that specified opposite that notation in column (2) of the table: —
Table
(1) Lloyd's (2) Deadweight Ice Class in tonnes
1AS 6500 1A 6500 1B 7000 1C 7500 1D 7500
; and
d
a vessel which is recorded in a register kept by an approved classification society and which the Secretary of State has accepted in writing as having, in all material respects, characteristics equivalent to those of a vessel falling within sub-paragraph (c) of this paragraph.
Consent to navigation
4
1
Subject to the provisions of this regulation the Secretary of State may, notwithstanding the provisions of regulation 3 above, consent to any vessel (“the relevant vessel”) being navigated in any part of the river where its navigation would otherwise be prohibited by regulation 3.
2
The consent of the Secretary of State under paragraph (1) above —
a
shall be given in writing;
b
shall not be given retrospectively;
c
may be given subject to such conditions as he thinks fit;
d
shall not be given unless the Secretary of State is satisfied that, if the relevant vessel were to collide with the new bridge in a part of the river where he consented to its being navigated, the risk of damage to the bridge would be no greater than the risk of damage from a vessel which could be navigated in accordance with these Regulations in that part without his consent; and
e
shall not be given unless, at least three months (or such shorter period as the Secretary of State may specify) before the date on which it is intended that the relevant vessel will be navigated in the river, —
i
the Secretary of State has received a written application for his consent and has been furnished with all such information as he may require for the purpose of determining the application; and
ii
notice of the application has been given to the Gloucester Harbour Trustees.
Kenneth Carlisle
Parliamentary Under Secretary of State,
Department of Transport
3rd February 1993


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Land Registration (Determination of Costs) Order 1993 and shall come into force on 1st April 1993.
2
In this Order “the 1925 Act ” means the Land Registration Act 1925 .
Matters to be taken into account in determining costs on the exercise of power to fix fees
2
In relation to the power under section 145 of the 1925 Act to make orders with respect to the amount of fees payable under that Act, the following matter, namely a requirement to secure a return on the resources employed in the working of the 1925 Act, is hereby specified for the purposes of section 102(4) of the Finance (No. 2) Act 1987 as one which is to be taken into account in determining the costs of the functions which fall to be taken into account on the exercise of that power.
Mackay of Clashfern, C.
Dated 31st March 1993


text:
Citation and commencement
1
1
This Order may be cited as the Occupational Pensions (Revaluation) Order 1993.
2
This Order shall come into force on 1st January 1994.
The revaluation percentage for each revaluation period
2
For the purposes of section 52A of the Social Security Pensions Act 1975, the revaluation percentage for each revaluation period specified in column 1 below is the appropriate percentage specified in column 2.
Column 1 Column 2 Revaluation Period Revaluation Percentage
1st January 1986 — 31st December 1993 47.8% 1st January 1987 — 31st December 1993 40.7% 1st January 1988 — 31st December 1993 34.0% 1st January 1989 — 31st December 1993 27.6% 1st January 1990 — 31st December 1993 21.6% 1st January 1991 — 31st December 1993 9.8% 1st January 1992 — 31st December 1993 5.5% 1st January 1993 — 31st December 1993 1.8%
Signed by authority of the Secretary of State for Social Security.
William Hague
Parliamentary Under-Secretary of State,
Department of Social Security
25th November 1993


text:
1
This Order may be cited as the Consular Fees (Amendment) Order 1993.
2
Part II of the table of consular fees in the Schedule annexed to the Consular Fees Order 1989 is amended as follows —
in Fee 22 for paragraph (1) there shall be substituted the following paragraph —
1
Receiving, outside the United Kingdom, an application for
a
a visa for passing through the United Kingdom without entering it, where the applicant is under 25 years of age 10.00
b
a visa for passing through the United Kingdom without entering it, where the applicant is 25 years of age or over 20.00
c
entry clearance;
i
in respect of any of the following
for employment or self-employment for a period of six months or less, as a returning resident,
as a visitor,
as a student,
as a passenger in transit, except where either sub-paragraph (a) or (b) above applies,
as an “au pair”,
for a working holiday,
valid in each case in accordance with the following specified conditions
for one entry where the applicant is under 25 years of age, 10.00
for one entry where the applicant is 25 years of age or over, 20.00
for multiple entries, valid for six months from the date of issue, 30.00
for multiple entries, valid for two years from the date of issue, 40.00
for multiple entries, valid for five years from the date of issue, 85.00
ii
for settlement, 80.00
iii
for marriage, 80.00
iv
for any purpose other than those listed in sub-paragraphs (i) to (iii) above, 60.00
d
a certificate of entitlement to the right of abode, 80.00
e
a confirmation of the right of abode, 80.00
or such sums (being the equivalent of fees charged by the authorities of any State for receiving or granting an application for an entry clearance to a British citizen) as the Secretary of State, with the consent of the Treasury, directs to be taken for receiving or granting an application for an entry clearance from a national or citizen of that State.
.
3
The following Orders in Council are hereby revoked: —
The Consular Fees (Amendment) Order 1990
The Consular Fees (Amendment) Order 1991
N. H. Nicholls
Clerk of the Privy Council


text:
This Order may be cited as the Nurses, Midwives and Health Visitors (Professional Conduct) Rules 1993 Approval Order 1993 and shall come into force on 1st April 1993.
Mackay of Clashfern, C.
Dated 22nd March 1993
Rodger of Earlsferry
Lord Advocate
Lord Advocate’s Chambers
Dated 22nd March 1993