text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Children (Prescribed Orders – Northern Ireland, Guernsey and Isle of Man) Amendment Regulations 2006 and come into force on 12th April 2006.
2
In these Regulations “the principal Regulations ” means the Children (Prescribed Orders – Northern Ireland, Guernsey and Isle of Man) Regulations 1991 .
Amendments relating to Northern Ireland
2
1
The principal Regulations are amended as follows —
2
In regulation 1(2) (interpretation) —
a
omit the definitions of “the Board” and “the Northern Ireland Act”; and
b
after the definition of “the Department” insert —
“the Northern Ireland authority” means a Health and Social Services Board or a Health and Social Services Trust which is an authority for the purposes of the Northern Ireland Order ;
“the Northern Ireland Order ” means the Children (Northern Ireland) Order 1995 ;
.
3
In regulation 1(4) for “2, 6, and 8” substitute “2, 2A, 6, 6A and 8”.
4
In regulation 2 (transfer of care orders from England and Wales to Northern Ireland) —
a
for paragraph (1) substitute —
1
A care order under section 31(1)(a) of the Act (being an order made by a court in England and Wales which appears to the Secretary of State to correspond in its effect to an order made under a provision in force in Northern Ireland) shall, in the circumstances prescribed in paragraph (2), have effect for all the purposes of the Northern Ireland Order as if it were a care order under Article 50(1)(a) of that Order placing the child in question in the care of the Northern Ireland authority in whose area it is proposed that he will live.
; and
b
in paragraph (3) for the word “Board” substitute “Northern Ireland authority” in both places.
5
After regulation 2 insert —
Transfer of care orders to England and Wales from Northern Ireland
2A
1
A care order under Article 50(1)(a) of the Northern Ireland Order (being an order made by a court in Northern Ireland which appears to the Secretary of State and the National Assembly for Wales to correspond in its effect to an order which may be made under the Act shall, in the circumstances prescribed in paragraph (2), have effect for all purposes of the Act in England and Wales as if it were a care order under section 31(1)(a) of the Act placing the child in question in the care of the local authority in whose area he is to live.
2
The circumstances referred to in paragraph (1) are that the court has given its approval under Article 33 of the Northern Ireland Order to the Northern Ireland authority arranging or assisting in arranging for the child to live in England or Wales.
3
The care order shall cease to have effect for the purposes of the law of Northern Ireland if the following conditions are satisfied —
a
the local authority for the area in which the child is to live in England or Wales has notified the court referred to in paragraph (2) in writing that it agrees to take over the care of the child; and
b
the Northern Ireland authority has notified the court referred to in paragraph (2) that it agrees to the local authority taking over the care of the child.
.
6
For regulation 6 substitute —
Transfer of recovery orders from England and Wales to Northern Ireland
6
A recovery order under section 50 of the Act (being an order made by a court in England and Wales which appears to the Secretary of State to correspond in its effect to an order which may be made under a provision in force in Northern Ireland) shall have effect in all circumstances for all purposes of the Northern Ireland Order as if it were an order under Article 69 of the Northern Ireland Order.
.
7
After regulation 6 insert —
Transfer of recovery orders to England and Wales from Northern Ireland
6A
A recovery order under Article 69 of the Northern Ireland Order (being an order made by a court in Northern Ireland which appears to the Secretary of State and the National Assembly for Wales to correspond in its effect to an order which may be made under the Act) shall have effect in all circumstances and for all purposes of the Act in England and Wales as if it were a recovery order under section 50 of the Act.
.
Amendments relating to the Isle of Man
3
1
The principal Regulations are amended as follows.
2
In regulation 1(2) (interpretation) in the definition of “the Act of Tynwald” for “the Children and Young Persons Act 1966” substitute “the Children and Young Persons Act 2001 ”.
3
For regulation 3 substitute —
Transfer of care orders to England and Wales from the Isle of Man
3
1
A care order under section 31 of the Act of Tynwald (being an order made by a court in the Isle of Man which appears to the Secretary of State and the National Assembly for Wales to correspond in its effect to an order which maybe made under the Act) shall, in the circumstances prescribed in paragraph (2), have effect for all purposes of the Act in England and Wales as if it were a care order under section 31(1)(a) of the Act placing the child in question in the care of the local authority in whose area he is to live.
2
The circumstances prescribed are that —
a
the court has given its approval under paragraph 6(2) of Schedule 2 to the Act of Tynwald to the Department arranging or assisting in arranging for the child to live in England or Wales; and
b
the authority has agreed in writing to receive the child into its care.
.
4
For regulation 7 substitute —
Transfer of recovery orders to England and Wales from the Isle of Man
7
A recovery order under section 49 of the Act of Tynwald (being an order made by a court in the Isle of Man which appears to the Secretary of State and the National Assembly for Wales to correspond in its effect to an order which may be made under the Act) shall have effect in all circumstances and for all purposes of the Act in England and Wales as if it were a recovery order made under section 50 of the Act.
.
Maria Eagle
Parliamentary Under Secretary of State
Department for Education and Skills
20th March 2006
Signed on behalf of the National Assembly for Wales
D Elis-Thomas
The Presiding Officer of the National Assembly
14th March 2006


type: legislation

jurisdiction: UK

text:
1
This Order may be cited as the A65 Trunk Road (Hellifield and Long Preston Bypass and Slip Roads) Order 1993 (Revocation) Order 2006 and shall come into force on 12th January 2007.
2
The A65 Trunk Road (Hellifield and Long Preston Bypass and Slip Roads) Order 1993 is hereby revoked.
Signed by authority of the Secretary of State for Transport
John Bagley
A Divisional Director Highways Agency
18th December 2006


text:
Title, commencement and application
1
These Regulations may be cited as the England Rural Development Programme (Closure of Project-Based Schemes) Regulations 2006, come into force on 1st October 2006, and apply in relation to England only.
Closure of project-based schemes
2
1
The Secretary of State shall not consider any application received on or after 1st October 2006 for the approval of a project under —
a
the Energy Crops Regulations 2000 ;
b
the Rural Enterprise Regulations 2000 ;
c
the Vocational Training Grants (Agriculture and Forestry) Regulations 2000 .
2
The Secretary of State shall not consider any application received on or after 1st October 2006 for the approval of expenditure under the Agricultural Processing and Marketing Grants Regulations 2000 .
Barry Gardiner
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
21st August 2006


text:
Citation and commencement
1
These Regulations may be cited as the Royal Navy Terms of Service (Ratings) Regulations 2006 and shall come into force on 1st December 2006.
Application and interpretation
2
1
These Regulations shall apply to entry in the Royal Navy as a rating and to the terms of service of persons who have so entered.
2
In these Regulations, unless the context otherwise requires —
“commanding officer” means the commanding officer of the ship, establishment or unit in which the person in question is serving;
“competent naval authority” means —
the Defence Council;
the Admiralty Board;
the authorities specified in Schedule 1 hereto;
“the reserve” means the Royal Fleet Reserve.
3
Reference in these Regulations to any person as the holder of an office shall in the event of a change in the title or abolition of that office be construed as a reference to the person who after such change or abolition shall exercise the functions previously exercised by such person referred to in these Regulations.
Duration of terms of service
3
1
A person may be entered in the Royal Navy for a term beginning with the date of his entry to service in the Royal Navy and ending 18 years after that date or on the date of his 40th birthday, whichever is the later.
2
Alternatively, a person may be entered in the Royal Navy for a term expiring on a date falling between 6 months and 17 years after the date of his entry to the Royal Navy.
3
The term for which a person may be entered may be a term of service wholly in the Royal Navy or may be a term of service partly in the Royal Navy and partly in the reserve.
Right to transfer to the reserve
4
1
Subject to regulation 5, a person who is serving in the Royal Navy for a term of 4 or more years may give 12 months’ notice in writing to his commanding officer of his desire to be transferred to the reserve and he shall, upon expiration of such notice, be so transferred.
2
No such notice may be given until the expiration of 2 years and 6 months from the date he completed his period of initial training.
5
A person who consents in writing to be restricted in the exercise of the right conferred by regulation 4 to give 12 months’ notice of his desire to be transferred to the reserve, in consideration of being permitted to undergo a course of instruction or receiving any other benefit or advantage, shall not exercise such right before the expiration of the period specified in such consent.
Service in the reserve
6
A person transferred to the reserve in consequence of the exercise of a right conferred by regulation 4 shall serve in the reserve until the expiration of the term for which he was entered to serve in the Royal Navy or for such shorter period as the competent naval authority may, in his case, determine.
Right of recruit to claim discharge
7
1
Subject to the following provisions of this regulation, a person who enters the Royal Navy who has not previously so entered shall have the right to determine his service by giving notice in writing to his commanding officer.
2
The notice referred to in paragraph (1) shall not have effect unless it is given after the recruit has completed 28 days’ service and before the expiration of 6 months beginning with the date he entered service with the Royal Navy.
3
Subject to paragraph (4), a person claiming his discharge by virtue of paragraph (1) shall be entitled to be discharged at the end of a period of 14 days beginning with the date on which he gave notice.
4
If such notice expires at a time when ratings may be retained in service under the powers conferred by section 4 of the Armed Forces Act 1966 (postponement in certain cases of discharge of ratings), he shall not be entitled to be discharged so long as ratings are so retained.
5
In calculating any period of time referred to in this regulation, no account shall be taken of any day during the whole or part of which the person was absent either on leave or for an unauthorised purpose.
Continuance in service
8
1
A person entered in the Royal Navy for a term of service in accordance with regulation 3(1) or a person entered for a term of service which began before the commencement of these Regulations may, at any time during the term for which he is entered, give to his commanding officer notice in writing of his desire to continue to serve in the Royal Navy after the end of that term for such period as, subject to paragraph 4 of this regulation, may be specified in the notice and, if the competent naval authority approve, he may, after the end of that term, continue to serve in the Royal Navy for the period specified in the notice in all respects as if that term were still unexpired and he shall not then be entitled at the expiration of that term to leave the Royal Navy unless he has previously given 12 months’ notice in writing to his commanding officer of that intention.
2
A person who continues to serve in the Royal Navy in accordance with paragraph (1) of this regulation may, before the date on which the period for which he is so continued will end, give to his commanding officer notice in writing of his desire to continue to serve further in the Royal Navy after that date for such period as, subject to paragraph 4 of this regulation, may be specified in the notice, and, if the competent naval authority approve, he may after that date continue to serve in the Royal Navy for the period specified in the notice in all respects as if the term for which he was previously continued were still unexpired.
3
Paragraph (2) of this regulation shall apply to persons who continue to serve in the Royal Navy thereunder as it applies to such persons continued in service under paragraph (1) of this regulation.
4
Subject to the approval of the competent naval authority, a person may continue to serve in the Royal Navy for any period of 12 or more months up to a maximum of 15 years from the date his service would otherwise have ended under the term for which he was originally entered to serve in the Royal Navy.
5
Where a person continues to serve in the Royal Navy under this regulation he may, subject to paragraph (6) of this regulation, give 12 months’ notice in writing to his commanding officer of his desire to be discharged and he shall, upon the expiration of such notice, or upon the expiration of a period of 12 months’ notice given by him to his commanding officer at any time during the last 12 months’ service of the original term, be so discharged.
6
A person who consents in writing to be restricted in the exercise of the right conferred by paragraph (5) of this regulation to give 12 months’ notice, in consideration of being permitted to undergo a course of instruction or receiving any other benefit or advantage, shall not exercise such right before the expiration of the period specified in such consent.
Forms
9
The competent naval authority shall publish and provide forms of consents and notices for the purposes of these Regulations and references in these Regulations to consents or notices shall be construed as referring to such forms or to forms substantially to the like effect.
Savings
10
1
Subject to paragraph (2) of this regulation, these Regulations shall not affect the term of service (either as respects duration or as respects liability to service in the Royal Navy or any liability to serve in the reserve) of any person serving in the Royal Navy immediately before the commencement of these Regulations.
2
A person who was serving in the Royal Navy immediately before the commencement of these Regulations may be continued in service pursuant to regulation 8.
Revocations
11
The Regulations specified in Schedule 2 are hereby revoked.
On behalf of the Defence Council
Derek Twigg
Jonathon Band
Members of the Defence Council
3rd November 2006


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Occupational Pension Schemes (Cross-border Activities) (Amendment) Regulations 2006 and shall come into force on 28th March 2006.
2
In these Regulations “the Principal Regulations ” means the Occupational Pension Schemes (Cross-border Activities) Regulations 2005 .
Amendment of the Principal Regulations
2
1
The Principal Regulations are amended as follows.
2
In regulation 2(1) (interpretation), omit the definition of “section 615 scheme”.
3
In —
a
regulation 5(3)(a) (applications for general authorisation to accept contributions from European employers: established schemes which are carrying on cross-border activity), and
b
regulation 10(3)(a) (applications for approval in relation to particular European employer: established schemes which are carrying on cross-border activity),
for “section 615” substitute “pre-23rd September 2005”.
Signed by authority of the Secretary of State for Work and Pensions.
Stephen C. Timms
Minister of State,
Department for Work and Pensions
27th March 2006


text:
Citation and commencement
1
These Regulations may be cited as the Registered Pension Schemes (Transfer of Sums and Assets) Regulations 2006 and shall come into force on 6th April 2006.
Interpretation
2
In these Regulations “Part”, “section” or “Schedule”, without more, means a Part, section or Schedule of the Finance Act 2004.
Scheme pension payable by registered pension scheme - recognised transfers
3
1
A transfer within section 169(1) or (1A) (recognised transfer) of sums or assets which represent rights in respect of a scheme pension to which a member of a registered pension scheme has become entitled (“the original scheme pension”) is not a recognised transfer unless those sums and assets are, after the transfer, applied towards the provision of a scheme pension (a “new scheme pension”).
2
If the sums and assets are so applied, the new scheme pension is to be treated as if it were the original scheme pension for the purposes of Part 4 prescribed in table 1.
Scheme pension payable by insurance company
4
If —
a
a scheme pension payable by an insurance company selected by the scheme administrator of a registered pension scheme (“the original scheme pension”) ceases to be payable, and
b
in consequence of the transfer of sums or assets (or both) from the insurance company to another insurance company in connection with the original scheme pension ceasing to be payable, another scheme pension becomes payable by the other insurance company (“the new scheme pension”),
the new scheme pension is to be treated as if it were the original scheme pension for the purposes of Part 4 prescribed in table 1.
Table 1
Prescribed purposes – scheme pensions
Provision Purpose
Section 216(1), benefit crystallisation event 2 (benefit crystallisation event on becoming entitled to a scheme pension) To determine whether the individual has become entitled to a scheme pension by reference to the original scheme pension (to prevent a benefit crystallisation event occurring in relation to the individual becoming entitled to the new scheme pension). Section 216(1), benefit crystallisation event 3 (benefit crystallisation event on becoming entitled to a scheme pension at an increased rate) To determine the rate at which the scheme pension was payable on the day on which the individual became entitled to it by reference to the rate payable in relation to the original scheme pension. Paragraph 2A(3) and (5) of Schedule 28 (unauthorised payments)
To determine —
the rate payable when the member became entitled to the pension, and
the amount of any lump sum on which there is no liability to tax to which the member became entitled in conjunction with the pension,
by reference to the original scheme pension.
Paragraph 1(1) and (3)(a) of Schedule 29 (pension commencement lump sum) To determine whether the member has become entitled to a lump sum in connection with the member becoming entitled to the scheme pension by reference to the original scheme pension (to prevent a lump sum to which a member becomes entitled in connection with becoming entitled to the new scheme pension being a pension commencement lump sum). Paragraph 14(3) of Schedule 29 (pension protection lump sum death benefit)
To determine —
the amount crystallised by reason of the member becoming entitled to the pension ( AC ) by reference to the member becoming entitled to the original scheme pension,
the amount of pension paid ( AP ) as that paid in respect of the original scheme pension and the new scheme pension in respect of the period between the member becoming entitled to the original scheme pension and the member’s death,
the total amount of pension protection lump sum death benefit ( TPLS ) by reference to that paid in respect of the original scheme pension and the new scheme pension.
Paragraph 16(3) of Schedule 29 (annuity protection lump sum death benefit)
To determine —
the amount crystallised by reason of the member becoming entitled to the pension (AC) by reference to the member becoming entitled to the original scheme pension,
the amount of pension paid (AP) as that paid in respect of the original scheme pension and the new scheme pension in respect of the period between the member becoming entitled to the original scheme pension and the member’s death, and
the total amount of annuity protection lump sum death benefit (TPLS) by reference to that paid in respect of the original scheme pension and the new scheme pension.
Term and reduction in the rate of scheme pension
5
In a case within regulation 3 or 4 a reduction of the original scheme pension is a prescribed circumstance for the purposes of paragraph 2(4) of Schedule 28 (scheme pension: satisfying conditions) if —
a
the rate of the pension payable under the new scheme pension on the day on which the member becomes entitled to it is not less than the rate payable under the original scheme pension immediately before the original scheme pension ceased to be payable save to the extent that any reduction reflects the reasonable administration costs of the transfer of sums or assets; and
b
where the new scheme pension is payable until the later of the member’s death and the end of a term certain, that term ends on or before the date on which the term certain under the original scheme pension would have ended.
Lifetime annuity – unauthorised payments and prescribed purposes
6
1
In a case within paragraph 3(2B)(a) of Schedule 28 (transfer of sums or assets on cessation of lifetime annuity) where a new lifetime annuity becomes payable, the new lifetime annuity is to be treated as if it were the original lifetime annuity for the purposes of Part 4 prescribed in table 2 to the extent that the amount of the sums and the value of the assets applied to purchase the new lifetime annuity are equal to the amount of the sums and the value of the assets transferred.
2
In any other case within paragraph 3(2B), the relevant registered pension scheme is to be treated as making an unauthorised payment to the member of an amount equal to the aggregate of the amount of the sums and the market value of the assets transferred.
Table 2
Prescribed purposes – lifetime annuities
Provision Purpose
Section 216(1), benefit crystallisation event 4 (benefit crystallisation event on becoming entitled to a lifetime annuity) To determine whether the individual has become entitled to a lifetime annuity by reference to the original annuity (to prevent a benefit crystallisation event occurring in relation to the individual becoming entitled to the new lifetime annuity). Paragraph 1(1) and (3)(a) of Schedule 29 (pension commencement lump sum) To determine whether the member has become entitled to a lump sum in connection with the member becoming entitled to a lifetime annuity by reference to the original annuity (to prevent a lump sum to which a member becomes entitled in connection with becoming entitled to the new lifetime annuity being a pension commencement lump sum). Paragraph 16(3) of Schedule 29 (annuity protection lump sum death benefit)
To determine —
the amount crystallised by reason of the member becoming entitled to the annuity (AC) by reference to the member becoming entitled to the original lifetime annuity,
the amount of pension paid (AP) as that paid in respect of the original lifetime annuity and the new lifetime annuity in respect of the period between the member becoming entitled to the original lifetime annuity and the member’s death,
the total amount of annuity protection lump sum death benefit (TPLS) by reference to that paid in respect of the original lifetime annuity and the new lifetime annuity.
Short-term annuity - unauthorised payments
7
In any case within paragraph 6(1B) of Schedule 28 (short-term annuity payable by insurance company ceasing to be payable on transfer of sums or assets) except where a new short-term annuity becomes payable, the relevant registered pension scheme is to be treated as making an unauthorised payment to the member of an amount equal to the aggregate of the amount of the sums and the market value of the assets transferred.
Dependants' scheme pension payable by registered pension scheme - recognised transfers
8
A transfer within section 169(1) or (1A) of sums or assets which represent rights in respect of a dependants' scheme pension to which a dependant of a member of a registered pension scheme has become entitled in respect of the member (“the original dependants' scheme pension”) is not a recognised transfer unless those sums and assets are, after the transfer, applied towards the provision of a dependants' scheme pension (a “new dependants' scheme pension”).
Dependants' scheme pension payable by an insurance company - unauthorised payments
9
In any case within paragraph 16(2A) of Schedule 28 (transfer of sums or assets on cessation of payment of a dependants' scheme pension by an insurance company) except where a new dependants' scheme pension becomes payable, the relevant registered pension scheme is to be treated as making an unauthorised payment in respect of the member of an amount equal to the aggregate of the amount of the sums and the market value of the assets transferred.
Dependants' annuity - unauthorised payments
10
In any case within paragraph 17(3) of Schedule 28 (transfer of sums or assets on cessation of dependants' annuity) except where a new dependants' annuity becomes payable, the relevant registered pension scheme is to be treated as making an unauthorised payment in respect of the member of an amount equal to the aggregate of the amount of the sums and the market value of the assets transferred.
Dependants' short-term annuity - unauthorised payments
11
In any case within paragraph 20(1B) of Schedule 28 (transfer of sums or assets on cessation of dependants' short-term annuity) except where a new dependant' short-term annuity becomes payable, the relevant registered pension scheme is to be treated as making an unauthorised payment in respect of the member of an amount equal to the aggregate of the amount of the sums and the market value of the assets transferred.
Unsecured pension fund, alternatively secured pension fund, dependants' unsecured pension fund and dependants' alternatively secured pension fund - recognised transfers and prescribed purposes
12
1
A transfer within section 169(1) of sums or assets which represent —
a
a person’s unsecured pension fund or dependant’s unsecured pension fund, or
b
a person’s alternatively secured pension fund or dependant’s alternatively secured pension fund,
under an arrangement (“the old arrangement”), is not a recognised transfer unless all of those sums and assets become held under an arrangement under which no other sums or assets are held (“the new arrangement”).
2
In a case where the sums and assets become so held, the sums and assets transferred are to be treated as remaining sums and assets held under the old arrangement for the purposes prescribed —
a
in table 3 in the case of an unsecured pension fund,
b
in table 4 in the case of an alternatively secured pension fund,
c
in table 5 in the case of a dependant’s unsecured pension fund, and
d
in table 6 in the case of a dependant’s alternatively secured pension fund.
Table 3
Prescribed purposes – unsecured pension fund
Provision Purpose
Section 216(1), benefit crystallisation event 1 (benefit crystallisation event on designation of sums or assets held as available for payment of unsecured pension to the individual) To determine whether there has been a designation of sums or assets held as available for payment of unsecured pension to the individual by reference to the designation of sums or assets held under the old arrangement (to prevent a benefit crystallisation event occurring in relation to the sums or assets becoming held under a new arrangement). Paragraph 9(1)(a) of Schedule 28 (unsecured pension year and basis amount for unsecured pension year) To determine the unsecured pension year for the purpose of paragraphs 9 and 10 of Schedule 28 by reference to the day on which the member first became entitled to an unsecured pension in respect of the old arrangement. Paragraph 10(2) and (4)(a) of Schedule 28 To determine, for the reference period in which the transfer is made, the annual amount of the relevant annuity which could have been purchased by the application of the sums and assets representing the member’s unsecured pension fund on the nominated date, by reference to the sums and assets held under the old arrangement. Paragraph 1(1) and (3)(a) of Schedule 29 (pension commencement lump sum) To determine whether the member has become entitled to a lump sum in connection with the member becoming entitled under an arrangement by reference to the old arrangement (to prevent a lump sum to which a member becomes entitled in connection with becoming entitled under the new arrangement being a pension commencement lump sum).
Table 4
Prescribed purposes – alternatively secured pension fund
Provision Purpose
Paragraph 12(1)(a) of Schedule 28 (alternatively secured pension year and basis amount for alternatively secured pension year) To determine the alternatively secured pension year for the purpose of paragraphs 12 and 13 of Schedule 28 by reference to the day on which the member first became entitled to an alternatively secured pension in respect of the old arrangement. Paragraph 13(1) and (2) of Schedule 28 To determine, for the alternatively secured pension year in which the transfer is made, the annual amount of the relevant annuity which could have been purchased by the application of the sums and assets representing the member’s alternatively secured pension fund, by reference to the sums and assets held under the old arrangement.
Table 5
Prescribed purposes – dependant’s unsecured pension fund
Provision Purpose
Paragraph 23(1)(a) of Schedule 28 (unsecured pension year and basis amount for unsecured pension year in relation to dependant’s unsecured pension) To determine the unsecured pension year for the purpose of paragraphs 23 and 24 of Schedule 28 by reference to the day on which the dependant first became entitled to a dependants' unsecured pension in respect of the old arrangement. Paragraph 24(2) and (4)(a) of Schedule 28 To determine, for the reference period in which the transfer is made, the annual amount of the relevant annuity which could have been purchased by the application of the sums and assets representing the dependant’s unsecured pension fund on the nominated date, by reference to the sums and assets held under the old arrangement.
Table 6
Prescribed purposes – dependant’s alternatively secured pension fund
Provision Purpose
Paragraphs26(1)(a) and 27 of Schedule 28 (alternatively secured pension year and basis amount for alternatively secured pension year in relation to dependant’s alternatively secured pension) To determine the alternatively secured pension year for the purpose of paragraph 26 of Schedule 28 by reference to the day on which the dependant first became entitled to a dependants' alternatively secured pension in respect of the old arrangement. Paragraph 27(1) and (2) of Schedule 28 To determine, for the alternatively secured pension year in which the transfer is made, the annual amount of the relevant annuity which could have been purchased by the application of the sums and assets representing the dependant’s alternatively secured pension fund, by reference to the sums and assets held under the old arrangement.
Paul Gray
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
28th February 2006


text:
Citation and commencement
1
This Order may be cited as the Road Traffic (Permitted Parking Area and Special Parking Area) (Metropolitan Borough of Calderdale) Order 2006 and shall come into force on 1st November 2006.
Interpretation
2
In this Order —
“the 1984 Act ” means the Road Traffic Regulation Act 1984 ;
“the 1991 Act ” means the Road Traffic Act 1991; and
“the parking area” means the area designated as a permitted parking area and as a special parking area by article 4 of this Order.
Application
3
This Order applies to the whole of the metropolitan borough of Calderdale except the entire length of the M62 within the borough, including its on and off slip roads.
Designation of permitted parking area and special parking area
4
The Secretary of State hereby designates the area to which this Order applies as —
a
a permitted parking area; and
b
a special parking area.
Modification and application of Part II of the 1991 Act
5
Sections 66, 69 to 74, 78, 79 and 82 of, and Schedule 6 to, the 1991 Act, shall apply in relation to the parking area and as so applied shall have effect subject to the modifications specified in Schedule 1 to this Order.
Modification of other provisions
6
The 1984 Act shall be modified in relation to the parking area as specified in Schedule 2 to this Order.
Signed by authority of the Secretary of State
G. Merron
Parliamentary Under Secretary of State
Department for Transport
4th October 2006


text:
1
This Order may be cited as the A550 Trunk Road (Improvement between Deeside Park and Ledsham) (Detrunking) Order 1994 (Revocation) Order 2006 and shall come into force on 1st September 2006.
2
The A550 Trunk Road (Improvement between Deeside Park and Ledsham) (Detrunking) Order 1994 is hereby revoked.
Signed by authority of the Secretary of State for Transport.
Derek Drysdale
A Divisional Director Highways Agency
9th August 2006


text:
Citation and Commencement
1
These Regulations may be cited as the Judicial Pensions (Contributions) (Amendment) Regulations 2006 and shall come into force on 6 th April 2006.
Amendments to the Judicial Pensions (Widows' and Children’s Benefits) Regulations 1987
2
The Judicial Pensions (Widows' and Children’s Benefits) Regulations 1987 are amended as follows.
3
1
In regulation 8(2) (Election to make periodical payments), in sub-paragraph (a), for “4 per cent.”, substitute “2.4%”.
2
In regulation 8(2), in sub-paragraph (b), for “3 per cent.”, substitute “1.8%”.
3
For regulation 8(4) substitute —
4
Subject to paragraphs (7) and (8), an election made under this regulation shall be irrevocable.
4
After regulation 8(6) insert —
7
An office-holder who ceases to be married after having made an election under this regulation may revoke his election by notice in writing to the responsible authority not later than six months after his so ceasing.
8
Without prejudice to paragraph (7), an office-holder who is making periodical payments may on a single occasion and regardless of his marital status revoke his election to pay periodical payments by notifying the responsible authority in writing that he wishes to do so.
9
A revocation made under paragraph (7) or (8) shall not prevent an office-holder subsequently electing to make periodical payments in accordance with paragraph (3).
4
For regulation 9(2) (Additional payments for back service), substitute —
2
An office-holder who has back service and who elects to make periodical payments at the standard rate may also elect to make, in respect of that back service, additional payments at the following rates —
a
if he is serving in a 15-year office, 2.4%, 4.8%, 6.6% or a higher percentage, being a multiple of the standard rate;
b
if he is serving in a 20-year office, 1.8%, 3.6%, 5.4%, 7.2% or a higher percentage, being a multiple of the standard rate.
5
In regulation 10(4) (Method of payment), for the words “15 per cent. of the”, substitute “the total”.
6
Regulation 13(2) (Refunds of periodical payments) is revoked.
Amendments to the Judicial Pensions (Widowers' and Children’s Benefits) Regulations 1991
7
The Judicial Pensions (Widowers' and Children’s Benefits) Regulations 1991 are amended as follows.
8
1
In regulation 8(2) (Election to make periodical payments), in sub-paragraph (a), for “4 per cent”, substitute “2.4%”.
2
In regulation 8(2), in sub-paragraph (b), for “3 per cent”, substitute “1.8%”.
3
For regulation 8(4) substitute —
4
Subject to paragraphs (7) and (8), an election made under this regulation shall be irrevocable.
4
After regulation 8(6) insert —
7
An office-holder who ceases to be married or who ceases to be a civil partner after having made an election under this regulation may revoke his election by notice in writing to the responsible authority not later than six months after his so ceasing.
8
Without prejudice to paragraph 8(7), an office-holder who is making periodical payments may on a single occasion and regardless of his marital or civil partnership status revoke his election to pay periodical payments by notifying the responsible authority in writing that he wishes to do so.
9
A revocation made under paragraph (7) or (8) shall not prevent an office-holder from subsequently electing to make periodical payments in accordance with paragraph (3).
9
For regulation 9(2) (Additional payments for back service in relation to widower’s benefits), substitute —
2
An office-holder who has back service and who elects to make periodical payments at the standard rate may also elect to make, in respect of that back service, additional payments at the following rates —
a
if he is serving in a 15-year office, 2.4%, 4.8%, 6.6% or a higher percentage, being a multiple of the standard rate;
b
if he is serving in a 20-year office, 1.8%, 3.6%, 5.4%, 7.2% or a higher percentage, being a multiple of the standard rate.
10
For regulation 9A(2) (Additional payments for back service in relation to surviving civil partner’s benefits), substitute —
2
An office-holder who has back-service and who elects to make periodical payments at the standard rate may also elect to make, in respect of that back service, additional payments at the following rates —
a
if the office-holder is serving in a 15-year office, 2.4%, 4.8%, 6.6% or a higher percentage, being a multiple of the standard rate;
b
if the office-holder is serving in a 20-year office, 1.8%, 3.6%, 5.4%, 7.2% or a higher percentage, being a multiple of the standard rate.
11
In regulation 10(4) (Method of payment), for the words “15 per cent of the” substitute “the total”.
12
Regulation 13(2) (Refunds of periodical payments) is revoked.
Amendments to the Judicial Pensions (Contributions) Regulations 1998
13
The Judicial Pensions (Contributions) Regulations 1998 are amended as follows.
14
In regulation 6(1) (Rate of contributions under section 9), for “3%”, substitute “1.8%”.
15
In regulation 10 (Calculation of contributions credit), after paragraph (5), insert —
6
For the purpose of paragraph (4), where contributions are paid under a former or last existing scheme on or after 6 th April 2006, the percentage rate of salary at which contributions are paid shall be deemed to be the rate at which they would have been paid prior to 6 th April 2006.
16
In regulation 11 (Additional contributions), in paragraph (3), for the words “15% of pension-capped salary”, substitute “his total pension-capped salary in the tax year (that is, in relation to income tax, a year for which any Act provides for income tax to be charged) in which the contributions are made”.
17
Regulation 11(4) is revoked.
18
In regulation 11(6), for “3%”, substitute “1.8%”.
19
In regulation 11(7), for “3%”, in each place, substitute “1.8%”.
20
Regulation 13(7) (Contributions adjustment) is revoked.
Saving
21
Amendments made by these Regulations do not have effect in so far as the provisions amended apply to the office of the Lord Chancellor.
Falconer of Thoroton, C
Date 1st March 2006
Alistair Darling
Date 3rd March 2006
Secretary of State
Date 13th March 2006
Dave Watts
Vernon Coaker
Two of the Lords Commissioners of Her Majesty’s Treasury


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the North East Ambulance Service National Health Service Trust (Establishment) Order 2006 and shall come into force on 1st July 2006.
2
In this Order —
“ the Act ” means the National Health Service and Community Care Act 1990;
“community health services” means any services which the Secretary of State may provide under section 3(1)(d) or (e) of, or Schedule 1 to, the National Health Service Act 1977 and any service which she has a duty to provide under section 5(1) of that Act ;
“operational date” has the meaning assigned to it in paragraph 3(1)(e) of Schedule 2 to the Act; and
“the trust” means the North East Ambulance Service National Health Service Trust established by article 2 of this Order.
Establishment and name of the trust
2
There is established a National Health Service trust which shall be called the North East Ambulance Service National Health Service Trust.
Nature and functions of the trust
3
1
The trust is established for the purposes specified in section 5(1) of the Act.
2
The trust’s functions shall be to provide goods and services for the purposes of the health service and, in particular, to provide and manage —
a
ambulance and associated transport services; and
b
such other services, including community health services, as can reasonably be carried out in conjunction with the provision and management of ambulance and associated transport services.
Directors of the trust
4
The trust shall have 6 non-executive directors (including the chairman), and 5 executive directors.
Operational date and accounting date of the trust
5
1
The operational date of the trust shall be 1st July 2006.
2
The accounting date of the trust shall be 31st March.
Signed by authority of the Secretary of State for Health
Warner
Minister of State,
Department of Health
15th June 2006


text:
Citation and commencement
1
This Order may be cited as the Rail Vehicle Accessibility (Gatwick Express Class 458 Vehicles) Exemption Order 2006 and shall come into force on the tenth day after the day on which it is made.
Interpretation
2
In this Order —
“corridor door control device” means a door control device situated inside a corridor connecting one exempted vehicle with another and which operates a power operated door so as to provide passenger access out of that corridor;
“exempted vehicle” means a rail vehicle specified in article 3; and
“exemption” means the authorisation to use an exempted vehicle for carriage conferred by article 4.
Application
3
This Order applies to the rail vehicles which are numbered 67601, 67602, 74001, 74002, 74101, 74102, 67701 and 67702 and which form the electrical multiple-units numbered 458001 to 458002 of the class known as “Class 458” as manufactured by Alstom Transport Limited.
Exemption
4
1
Subject to articles 5 to 7, the exempted vehicles are authorised to be used for carriage even though they do not conform with those provisions of the Rail Vehicle Accessibility Regulations 1998 referred to in paragraph (2).
2
The provisions with which the exempted vehicles are not required to conform are —
regulation 5(1)(a), (b) and (c) (door control device);
regulation 6(1)(d) (step illumination);
regulation 11(1)(a) (handrail position);
regulation 13(7) (passenger visual information), but only in so far as it relates to the height of letters and numbers on visual systems which are not on the front of an exempted vehicle; and
regulation 20(1)(d) and (e) (toilet cubicle).
5
It is a condition of the exemption in relation to regulation 5(1)(b) of the Rail Vehicle Accessibility Regulations 1998 that it shall apply only to the corridor door control device and that —
a
the control device is operable by the palm of the hand exerting a force not exceeding 40 newtons; and
b
any door connecting one exempted vehicle with another shall remain open for a period of not less than 20 seconds before it starts to close.
Expiry
6
The exemption shall cease at the end of 28th April 2011.
7
The exemption shall cease forthwith in respect of an exempted vehicle —
a
which is operated by a person other than Gatwick Express unless the Secretary of State has been given written notice in advance by the new operator specifying the name and address of that new operator; or
b
which is operated on any route other than a route between Gatwick airport station and a railway terminus in London via East Croydon station.
Signed by authority of the Secretary of State for Transport
Derek Twigg
Parliamentary Under Secretary of State
Department for Transport
28th March 2006


text:
Citation and commencement
1
These Regulations may be cited as the Motor Cars (Driving Instruction) (Amendment) Regulations 2006 and shall come into force on 1st April 2006.
Amendment of the Motor Cars (Driving Instruction) Regulations 2005
2
The Motor Cars (Driving Instruction) Regulations 2005 are further amended in accordance with regulations 3 to 5.
3
1
Regulation 4 (candidate to produce particulars) is amended as follows.
2
For paragraph (2)(b) substitute —
2
b
a licence in a form other than a photocard together with a current passport.
3
For paragraph (4)(b) substitute —
4
b
a licence in a form other than a photocard together with —
i
a current passport; or
ii
a current licence issued under section 129(2) (licences for giving instruction so as to obtain practical experience) of the Act.
4
After regulation 8 (motor car to be provided for practical part of examination) insert the following new regulation —
Further requirements for practical part of the examination
8A
A candidate for the driving ability and fitness test or the instructional ability and fitness test shall, during the test, allow to travel in the motor car provided for the test any person authorised by the Secretary of State for the purpose of supervising the test or otherwise.
5
After regulation 12 (nature of test and provision of a motor car) insert the following new regulation —
Further requirements for practical test
12A
A candidate for the test referred to in regulation 12(2)(a) shall, during the test, allow to travel in the motor car provided for the test any person authorised by the Secretary of State for the purpose of supervising the test or otherwise.
Signed by authority of the Secretary of State
Stephen Ladyman
Minister of State
Department for Transport
27th February 2006


text:
1
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2006 and comes into force on 1st April 2006.
2
In Schedule 1 to the Value Added Tax Act 1994 (registration in respect of taxable supplies) —
a
in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£60,000” substitute “£61,000”; and
b
in paragraphs 1(3) and 4(1) and (2), for “£58,000” substitute “£59,000”.
3
In Schedule 3 to the Value Added Tax Act 1994 (registration in respect of acquisitions from other member States) —
a
in paragraph 1(1) and (2), and
b
in paragraph 2(1)(a), (1)(b) and (2),
for “£60,000” substitute “£61,000”.
Tom Watson
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd March 2006


text:
Title, commencement and extent
1
These Regulations —
a
may be cited as the Environmental Offences (Use of Fixed Penalty Receipts) Regulations 2006;
b
come into force on the day after the day on which they are made;
c
apply in England only.
Use of fixed penalty receipts: specification of other qualifying functions
2
1
Where, and for as long as, an authority in relation to which section 96 of the Clean Neighbourhoods and Environment Act 2005 applies is categorised as “excellent” or “good” in a categorisation Order , any functions of that authority (in addition to those already specified in that section) are hereby specified as “qualifying functions” of the authority for the purposes of which it may use its fixed penalty receipts.
2
In this regulation and in regulation 3 a “categorisation Order” means an Order as may from time to time be made by the Secretary of State under section 99(4) of the Local Government Act 2003.
Use of fixed penalty receipts: transitional arrangement
3
In the event that any authority in relation to which section 96 of the Clean Neighbourhoods and Environment Act 2005 applies is no longer categorised as “excellent” or “good” in a categorisation Order, regulation 2(1) will continue to apply for a period of one year from the date on which that cessation comes into effect as though that authority were still categorised as “excellent” or “good”.
Use of fixed penalty receipts by parish councils
4
1
A parish council may use any amounts it receives in pursuance of notices under —
a
section 88 (fixed penalty notices for leaving litter) of the Environmental Protection Act 1990 ;
b
section 43(1) (penalty notices for graffiti and fly-posting) of the Anti-social Behaviour Act 2003 ;
c
section 59 (fixed penalty notices for offences under dog control orders) of the Clean Neighbourhoods and Environment Act 2005,
only for the purposes of its qualifying functions.
2
The following are qualifying functions for the purposes of this regulation —
a
functions under section 88 of the Environmental Protection Act 1990;
b
functions under section 43 of the Anti-social Behaviour Act 2003;
c
functions under Chapter 1 of Part 6 of the Clean Neighbourhoods and Environment Act 2005;
d
where, and for as long as, any parish council is approved as a Quality parish council, any other of its functions.
3
A parish council must supply the Secretary of State with such information in relation to its amounts received as specified in paragraph (1) as she may require.
4
In this regulation and in regulation 5, a “Quality parish council” is one that is approved as such by the Secretary of State.
5
The Secretary of State shall publish, in such manner, and at such intervals, as she shall determine, a list of the parish councils approved by her as Quality parish councils.
Use of fixed penalty receipts by parish councils: transitional arrangement
5
In the event that any parish council which is approved as a Quality parish council ceases to be so approved, the other functions referred to in regulation 4(2)(d) will continue to be qualifying functions of that parish council for a period of one year from the date on which that cessation comes into effect as though that parish council were still approved as a Quality parish council.
Ben Bradshaw
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
5th April 2006


text:
Citation and commencement
1
These Regulations may be cited as the Stamp Duty Land Tax (Electronic Communications) (Amendment) Regulations 2006 and shall come into force on 31 st January 2007.
Amendment of the Stamp Duty Land Tax (Electronic Communications) Regulations 2005
2
The Stamp Duty Land Tax (Electronic Communications) Regulations 2005 are amended as follows.
3
In regulation 1(2) (interpretation) —
a
before the definition of “the Board” insert —
“ ARTL System” has the meaning given by section 12(1) of the Requirements of Writing (Scotland) Act 1995 ;
;
b
for the definition of “the Board” substitute —
“the Board” means the Commissioners for Her Majesty’s Revenue and Customs;
; and
c
after the definition of “the Board” insert —
“the Keeper” means the Keeper of the Registers of Scotland;
.
4
1
Amend regulation 2 (scope of these Regulations) as follows.
2
Renumber the existing text as paragraph (1) of that regulation.
3
In paragraph (1) —
a
for “apply” substitute “apply to”;
b
for sub-paragraph (a) substitute —
a
the delivery of a land transaction return to the Board;
ab
the delivery of a land transaction return, by means of the ARTL System, to the Keeper; and
4
After paragraph (1) add —
2
Part 2 sets out general provisions as to the use of electronic communications in connection with the delivery to the Board of information and payments in relation to stamp duty land tax.
3
Part 2 does not apply to stamp duty land tax in connection with a land transaction which —
a
falls to be registered in the Land Register of Scotland; and
b
is to be registered by means of the ARTL System.
Instead Part 2A applies to stamp duty land tax, and any land transaction return, in respect of such a land transaction, and in these Regulations —
“an ARTL transaction” means such a land transaction; and
“an ARTL application” means an application for the registration of such a land transaction.
4
Part 3 contains provisions about evidence in connection with the use of electronic communications in respect of payments of stamp duty land tax and the delivery of land transaction returns.
.
5
In regulation 3 (restriction on the use of electronic communications), in paragraphs (1) and (2) for “regulation 2” substitute “regulation 2(1)”.
6
After regulation 4 insert —
Part 2A Electronic Communications and the ARTL System
Administrative functions of Keeper
4A
1
The Keeper shall have the following functions in respect of stamp duty land tax —
a
receiving, on behalf of the Board, land transaction returns in respect of ARTL transactions;
b
receiving, on behalf of the Board, payments of any stamp duty land tax in respect of ARTL transactions; and
c
transmitting to the Board those land transaction returns and any payment of stamp duty land tax in respect of the ARTL transactions to which they relate.
2
The Keeper is the intermediary of the Board in respect of the matters mentioned in sub-paragraphs (a) and (b) of paragraph (1).
Information to be delivered about compliance with Part 4 of the Finance Act 2003
4B
1
If a land transaction return is delivered to the Keeper in connection with an ARTL transaction by means of the ARTL system, it must be accompanied by the following information as to compliance —
a
a declaration by the person completing the return (“the responsible person”) that the information which it contains has been approved by the purchaser; and
b
a digital signature identifying the responsible person which is included in, or logically associated with, the communication containing the land transaction return.
2
In this regulation —
“digital signature” means data in electronic form which serves as a method of authentication and which is —
uniquely linked to the signatory;
capable of identifying the signatory;
created using a signature-creation device that the signatory can maintain under the signatory’s sole control; and
linked to the data to which it relates in such a manner that any subsequent change of data is detectable;
“signature-creation data” means unique data (including, but not limited to, codes or private cryptographic keys) which are used by the signatory to create an electronic signature; and
“signature-creation device” means configured software or hardware used to implement the signature-creation data.
.
7
1
Amend regulation 5 (effect of delivering information by means of electronic communications) as follows.
2
In paragraph (2) for “paragraphs (3) and (4)” substitute “paragraphs (2A), (3) and (4)”.
3
After paragraph (2) insert —
2A
Information contained in a land transaction return delivered by electronic communications through the ARTL System to the Keeper in connection with an ARTL application shall be treated as delivered to the Board on the date on which it is delivered to the Keeper.
This is subject to paragraphs (3) and (4).
.
4
In paragraph (4) after “official computer system” insert “or the ARTL System”.
8
1
Amend regulation 6 (proof of content) as follows.
2
At the end of paragraph (1) add —
This paragraph does not apply to information delivered by means of electronic communications to the Keeper through the ARTL System.
.
3
After paragraph (1) insert —
1A
A document certified by the Keeper to be a printed-out version of any information delivered by means of electronic communications through the ARTL System in connection with stamp duty land tax on any occasion shall be evidence, unless the contrary is proved that that information —
a
was delivered by means of electronic communications on that occasion; and
b
constitutes the entirety of what was delivered in that connection on that occasion.
.
4
In paragraph (2) after “paragraph (1)” insert “or (1A)”.
9
1
Amend regulation 7 (proof of sender or recipient) as follows.
2
Renumber the existing text as paragraph (1) of that regulation.
3
At the end of paragraph (1) add —
This paragraph does not apply to information delivered by means of electronic communications to the Keeper through the ARTL System.
.
4
After that paragraph add —
2
The sender of any information delivered to the Keeper through the ARTL System in connection with stamp duty land tax shall be presumed, unless the contrary is proved, to be the person recorded as such on that system.
.
10
At the end of regulation 9 (proof of delivery of information and payments) add the following paragraph —
4
Nothing in this regulation applies to information or a payment delivered by means of electronic communications to the Keeper through the ARTL System in connection with stamp duty land tax.
.
Paul Gray
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
20th December 2006


text:
1
This Order may be cited as the A3 Trunk Road (Hindhead) Slip Roads Order 2006 and shall come into force on 13th November 2006.
2
In this Order —
(i)
S.I. 200 / .
(i) “the main new road” means the new highway which the Secretary of State proposes to construct along the route described in the Schedule to “The A3 Trunk Road (Hindhead) Order 2006”; (ii) “the new trunk roads” means the slip roads; (iii) “the slip roads” means the new highways which the Secretary of State proposes to construct along the routes described in the Schedule to this Order and which connect the main new road with other highways or proposed highways at the places stated in the Schedule; and (iv) “the plan” means the site plan contained in the plan folio numbered HA 10/MP/010, marked “The A3 Trunk Road (Hindhead) Slip Roads Order 2006.”, signed by authority of the Secretary of State for Transport and deposited at ODPM – DfT, Records Management Branch, Floor 13, (IMD), Ashdown House, St Leonards on Sea, Hastings, East Sussex TN37 7GA; (v) “the trunk road” means the London-Portsmouth Trunk Road (A3)
3
The slip roads shall become trunk roads from the date when this Order comes into force.
4
The centre lines of the slip roads are indicated by heavy black lines on the plan.
5
The Secretary of State directs as respects any part of a highway which crosses the route of a slip road that —
a
where the highway is maintainable at the public expense by a local highway authority, the part in question shall be maintained by that authority, and
b
where the highway is not so maintainable and is not maintainable under a special enactment or by reason of tenure, enclosure or prescription, the Secretary of State shall be under no duty to maintain the part in question,
until, in either case, a date to be specified in a notice given by the Secretary of State to the highway authority for that highway. The date specified will not be later than the date on which the relevant route is opened for traffic.
Signed by authority of the Secretary of State for Transport
John Sherwood
A Divisional Director
Highways Agency
2nd November 2006


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Tax Credits (Claims and Notifications) (Amendment) Regulations 2006 and shall come into force on 1st November 2006.
2
Regulation 6 shall have effect from 6th April 2007.
Amendment of the Tax Credits (Claims and Notifications) Regulations 2002
2
The Tax Credits (Claims and Notifications) Regulations 2002 are amended as follows.
3
In regulation 21(1A) for “27(1)” substitute “27(2), (2A) or (3)”.
4
For regulation 21(2) substitute —
2
The changes of circumstances described by this paragraph are those where —
a
entitlement to the tax credit ceases by virtue of section 3(4), or regulations made under section 3(7), of the Act;
b
there is a change in the relevant child care charges which falls within regulation 16(1)(b) (omitting paragraph (i)) of the Working Tax Credit Regulations ;
c
a person ceases to undertake work for at least 16 hours per week for the purposes of —
i
the Second Condition in regulation 4(1) (read with regulations 4(3) to (5) and 5 to 8), or
ii
regulation 13(1),
of the Working Tax Credit Regulations;
d
a person ceases to undertake work for at least 30 hours per week for the purposes of the Second Condition in regulation 4(1) of the Working Tax Credit Regulations (read with regulations 4(3) to (5) and 5 to 8), except in a case where he still falls within the terms of paragraph (a) or (b) of that Condition;
e
a person ceases to undertake, or engage in, qualifying remunerative work for at least 16 hours per week for the purposes of —
i
regulation 9(1)(a) (disability element),
ii
regulation 10(2)(d) (30 hour element), or
iii
regulation 18(3)(c) (50 plus element),
of the Working Tax Credit Regulations;
f
a person ceases to engage in qualifying remunerative work for at least 30 hours per week, for the purposes of —
i
regulation 10(1) (30 hour element), or
ii
regulation 11(2)(c) (second adult element), in a case where the other claimant mentioned in that provision is not so engaged for at least 30 hours per week,
of the Working Tax Credit Regulations;
g
a couple cease to engage in qualifying remunerative work for at least 30 hours per week, for the purposes of regulation 10(2)(c) (30 hour element) of the Working Tax Credit Regulations;
h
a person ceases to be treated as responsible for a child or qualifying young person, for the purposes of child tax credit or of the Working Tax Credit Regulations;
i
in a case where a person has given advance notification under regulation 27(2B) that a child is expected to become a qualifying young person, the child does not become a qualifying young person for the purposes of Part 1 of the Act;
j
a person ceases to be a qualifying young person for the purposes of Part 1 of the Act, other than by attaining the age of twenty; or
k
a child or qualifying young person dies.
5
In regulation 21(3) —
a
after “or” insert “(except in the case of paragraph (2)(j))”; and
b
for “6 April 2003” substitute “the date on which the person first becomes aware of the change in circumstances”.
6
In regulation 21(3) for “three” (in both places it appears) substitute “one”.
7
In regulation 27 —
a
in paragraph (1) for “, (2A) and” substitute “to”;
b
after paragraph (2A) insert —
2B
The circumstances prescribed by this paragraph are those where a child is expected to become a qualifying young person for the purposes of Part 1 of the Act.
.
Mike Eland
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
10th October 2006


text:
Citation, commencement and extent
1
1
These Regulations may be cited as the Consistent Financial Reporting (England) (Amendment) Regulations 2006 and shall come into force on 1st April 2006.
2
These Regulations apply only in relation to England.
Amendment to the Consistent Financial Reporting (England) Regulations 2003
2
For regulation 5 of the Consistent Financial Reporting (England) Regulations 2003 substitute:
5
The local education authority shall provide the Secretary of State with any financial statement provided to them in accordance regulation 3 by the third Friday in the July following the financial year in respect of which the statement is made.
Jacqui Smith
Minister of State
Department for Education and Skills
22nd February 2006