text:
PART I
PRELIMINARY
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Local Government Superannuation (Amendment) Regulations 1992 and shall come into force on 28th February 1992, but —
a
Part II shall have effect as from 1st March 1986,
b
Part III shall have effect as from 6th April 1988,
c
Part IV shall have effect as from 1st April 1989,
d
Part V shall have effect as from 1st September 1989,
e
Part VI shall have effect as from 1st April 1990, and
f
Part VII shall have effect as from 17th September 1990.
2
In these Regulations “the principal Regulations ” means the Local Government Superannuation Regulations 1986 , and unless the context otherwise requires any expression which is also used in the principal Regulations has the same meaning as in those Regulations.
PART II
AMENDMENTS HAVING EFFECT AS FROM 1st MARCH 1986
Entitlement to children’s short-term and long-term pensions
2
Regulation E8(3) of the principal Regulations is amended by substituting for the word “E5” the word “E5(1)”.
PART III
AMENDMENTS HAVING EFFECT AS FROM 6th APRIL 1988
Widow’s and widower’s pensions
3
The principal Regulations are amended by substituting for regulations E5, E6 and E7 the following:
Entitlement to widow’s or widower’s short-term and long-term pensions
E5
1
If at the time of a person’s death that person —
a
was entitled to receive payments in respect of a retirement pension, or
b
would have been so entitled but for the operation of regulation E15 (reduction of certain retirement pensions), or
c
was a pensionable employee and —
i
the total of the person’s reckonable service and any qualifying service was not less than two years, or
ii
that person would if he or she had then ceased to be employed otherwise than by reason of death have become entitled to benefits by virtue of regulation E2(1)(d), or
iii
neither (i) nor (ii) above applies, but a transfer value from the trustees or managers of a personal pension scheme or a self-employed pension arrangement has been and remains credited to the appropriate superannuation fund in relation to that person,
and that person leaves a widow, widows or widower, that widow or widower is entitled or, as the case may be, they are jointly entitled, subject to paragraphs (3) to (7), to a widow’s or widower’s short-term pension for three months or, if the death occurs after 5th April 1988 and the widow or widower has one or more eligible children in her or his care, for six months after that person’s death and then to a widow’s or widower’s long-term pension.
2
If at the time of a person’s death that person was not a pensionable employee and —
a
was entitled to preserved benefits, or
b
was in a local government employment and would have been so entitled if he had ceased to hold that employment immediately before that time,
and leaves a widow, widows or widower, that widow or widower is entitled or, as the case may be, they are jointly entitled, subject to paragraphs (3) to (7), to a widow’s or widower’s long-term pension.
3
A widow is not entitled to any pension by virtue of paragraph (1) or (2) if —
a
her husband died before 6th April 1988, and
b
when her husband died or became entitled to a retirement pension they were judicially separated.
4
A widow or widower is not entitled to any pension by virtue of paragraph (1)(a) or (b) or paragraph (2) if —
a
in the case of a widow, she was not her husband’s wife at some time while he was in local government employment after 31st March 1972 and before the date on which he became entitled to a retirement pension, or
b
the widow’s or widower’s spouse became entitled to a retirement pension by virtue of regulation E2(2).
5
Where but for paragraph (4)(a) a widow would have be enentitled —
a
under paragraph (1) to a widow’s short-term pension and a widow’s long-term pension, or
b
under paragraph (2) to a widow’s long-term pension,
she is entitled where sub-paragraph (a) applies to a short-term pension and a long-term pension and where sub-paragraph (b) applies to a long-term pension only, calculated in each case in accordance with regulation E6(5).
6
Except where paragraph (7) applies, where a widower or widow is entitled to a pension by virtue of this regulation —
a
he or she is not entitled to that pension during any subsequent marriage or any period of cohabitation outside marriage, and
b
he or she is entitled to that pension from the end of any such marriage or period only if the appropriate administering authority in their discretion so decide.
7
Where a widower and a widow who are each entitled to a pension under this regulation marry each other or cohabit with each other outside marriage, only such one of them as the widower and widow may determine shall be entitled to his or her pension and the other shall cease to be entitled to his or her pension until the dissolution of the marriage, the ending of the cohabitation, or the death of the widower or widow.
8
In paragraphs (1) and (2), for the purpose of entitlement to a widower’s pension —
“retirement pension” means a retirement pension of which at least part is attributable to a period of reckonable service after 5th April 1988;
“local government employment” means local government employment of which at least part was employment after 5th April 1988; and
“preserved benefits” means preserved benefits of which at least part are attributable to a period of reckonable service after 5th April 1988.
Annual rates of widow’s and widower’s short-term and long-term pensions
E6
1
Subject to paragraphs (5) and (6), the annual rate of a widow’s or widower’s short-term pension is —
a
where regulation E5(1)(a) or (b) applies and any new employment for the purposes of regulation E15 (re-employed pensioners) was not a local government employment, the annual rate of the spouse’s retirement pension immediately before the date of death, disregarding any reduction under regulation E15;
b
where regulation E5(1)(c) applies and the local government employment was not a new employment for the purposes of regulation E15, a rate equal to the spouse’s pensionable remuneration; and
c
where regulation E5(1)(c) applies and the local government employment was such a new employment, a rate equal to —
i
if the retirement pension was not reduced under regulation E15, the total of the spouse’s pensionable remuneration in the new employment and the annual rate of the retirement pension, or
ii
if the retirement pension was so reduced, the total of the spouse’s pensionable remuneration in the new employment and the annual rate, if any, at which the retirement pension was payable.
2
Subject to paragraphs (5) and (6), the annual rate of a widow’s or widower’s long-term pension is —
a
where paragraph (1)(a) applies, half the annual rate of the spouse’s retirement pension immediately before the date of death;
b
where paragraph (1)(b) applies by virtue of regulation E5(1)(c)(i), half the annual rate of the retirement pension to which the spouse would have been entitled if on the date of death the spouse had become entitled under regulation E2(1)(b)(i) (permanent ill-health, etc. );
c
where paragraph (1)(b) applies by virtue of regulation E5(1)(c)(iii), one one hundred and sixtieth of the spouse’s pensionable remuneration multiplied by the length in years of the spouse’s reckonable service;
d
where paragraph (1)(b) applies by virtue of regulation E5(1)(c)(ii), half the annual rate of the retirement pension to which the spouse would have been entitled if on the date of death the spouse had become entitled under regulation E2(1)(d);
e
where paragraph (1)(c) applies, the greater of —
i
the total of half the annual rate of the spouse’s retirement pension and half the annual rate of the retirement pension to which the spouse would have been entitled in respect of the new employment if on the date of death the spouse had become entitled under regulation E2(1)(b)(i), and
ii
half the annual rate of the retirement pension to which the spouse would have been entitled if on the date of death the spouse had become entitled under regulation E2(1)(b)(i) and notice had been given under regulation E16; and
f
where regulation E5(2) applies, half the annual rate of the retirement pension to which the spouse would have been entitled if on the date of death the spouse had become entitled under regulation E2(1)(b)(ii).
3
In paragraphs (1)(a) and (2) —
a
“retirement pension”, for the purpose of calculating a widower’s short-term or long-termpension, means a retirement pension calculated by reference to the length in years of the wife’s period of reckonable service after 5th April 1988 and, if the widower was his wife’s husband at some time while she was in a local government employment after 31st March 1972, by reference also to the length in years of any period treated for the purposes of paragraph (4) as a period of reckonable service after 5th April 1988;
b
the retirement pension mentioned in paragraph (2)(a) is to be taken to be the pension that would have been payable but for —
i
any increase under regulation E3(2) (certain cases where additional service is reckonable),
ii
any reduction under regulation E3(14) (early payments) or E15 or E31 (National Insurance), and
iii
any surrender under regulation E20;
c
any retirement pension mentioned in paragraph (2)(b) or (e) is to be taken to be the pension that would have been payable but for any surrender under regulation E20, and if the pension would have been increased under regulation E3(2) or reduced under regulation E31 no account is to be taken of that increase or reduction.
4
For the purposes of this paragraph any of the following periods shall be treated as being a period of reckonable service after 5th April 1988:
a
any additional period of service awarded after that date by virtue of regulation E3(12),
b
any additional period of service which the person was entitled to reckon under regulation D4, D5 or D9 where the necessary payment was made or commenced after that date,
c
any additional period of service which the person is entitled to reckon by virtue of a resolution passed under regulation D7 after that date,
d
any additional period of service which is treated as reckonable service after that date by virtue of regulation D13(3), and
e
any period of service which the person was entitled to reckon under regulation J9 where the relevant transfer value —
i
was not a transfer value to which, by virtue of regulation 25(1)(b) of the Local Government Superannuation (Interchange) Regulations 1991 , regulations 10 to 15 and 19 and 20 of those Regulations do not apply, and
ii
was accepted after that date.
5
Where regulation E5(5) (post-retirement marriages) applies —
a
the references in paragraphs (1)(a), (2)(a), (c), (e) and (f), and the second reference in paragraph (1)(c)(i), to the retirement pension are to be construed as references to, and
b
for the purposes of paragraph (1)(c)(ii), any annual rate at which the retirement pension was payable is to be taken not to have exceeded the rate of,
the part of the pension which is attributable to service in contracted-out employment.
6
If greater than the annual rate calculated in accordance with paragraphs (1) to (5), the annual rate of a widow’s pension is the rate obtained by multiplying one one hundred and sixtieth of her husband’s pensionable remuneration by the length in years of the whole period of his service which was in contracted-out employment.
Widow’s and widower’s special short-term pension
E7
1
Subject to paragraph (4), if at the time of his or her death a person was a pensionable employee and he or she leaves a widow or widower but none of the conditions in regulation E5(1)(c) is satisfied, then unless when the person died that widow or widower was cohabiting with another person as man and wife, that widow or widower is entitled to a widow’s or widower’s special short-term pension at an annual rate equal to the person’s pensionable remuneration.
2
Where the deceased leaves no eligible child or there is no eligible child in the widow’s or widower’s care, the pension is payable for 3 months after the death.
3
While there are any eligible children in the widow’s or widower’s care, the pension is payable for 6 months after the death.
4
Where the person who dies is a woman (other than one to whom paragraph (1)(a) of regulation E12 applies or in respect of whom an election under paragraph (1)(b) or (2)(b) of that regulation has effect), this regulation shall only apply if her death occurs on or after 6th April 1988.
Entitlement to children’s short term and long-term pensions
4
The principal Regulations are amended by substituting for regulation E8 the following:
E8
1
Subject to paragraph (4A), if at the time of a person’s death that person —
a
was entitled to receive payments in respect of a retirement pension, or
b
would have been so entitled but for the operation of regulation E15 (re-employed pensioners), or
c
was a pensionable employee,
and leaves one or more eligible children, they are, subject to paragraphs (3) and (4), entitled to or to the benefit of a children’s short-term pension for 6 months after the death and then a children’s long-term pension until they cease to be children.
2
Subject to paragraph (4A), if at the time of a person’s death that person was not a pensionable employee and —
a
was entitled to preserved benefits, or
b
was in a local government employment and would have been so entitled if he had ceased to hold that employment immediately before that time,
and leaves one or more eligible children, they are, subject to paragraph (4), entitled to or to the benefit of a children’s long-term pension until they cease to be children.
3
No children’s short-term pension is payable while —
a
a widow’s short-term pension is payable under regulation E5(1);
b
a widower’s short-term pension is payable under regulation E5(1), unless the rate of the children’s short-term pension would be greater than that of the widower’s short-term pension; or
c
a widow’s or widower’s special short-term pension is payable under regulation E7(1),
unless the child is not in the care of the widow or widower, in which case the children’s short-term pension is payable for 3 months after the death and then a children’s long-term pension is payable.
4
There is no entitlement to any pension by virtue of paragraph (1)(a) or (b) or paragraph (2) if the deceased became entitled to a retirement pension by virtue of regulation E2(2).
4A
Where the person who dies is a woman (other than one to whom paragraph (1)(a) of regulation E12 applies or in respect of whom an election under paragraph (1)(b) or (2)(b) of that regulation has effect), this regulation shall only apply if her death occurs on or after 6th April 1988.
.
Amounts of children’s short-term and long-term pensions
5
Regulation E9 of the principal Regulations is amended —
a
by substituting for paragraphs (1) and (2) the following:
1
Subject to paragraph (2), the annual rate of a children’s short-term pension is the rate at which a widow’s short-term pension would have been payable by virtue of regulation E5(1) or, as the case may be, the rate at which a widower’s short-term pension would have been payable under that regulation if regulation E6(3)(a) were disregarded.
2
Where a widow’s short-term pension is payable by virtue of regulation E5(5) or a widower’s short-term pension is payable by virtue of regulation E5(1), and the child is in the care of the widow or widower, the children’s short-term pension rate specified in paragraph (1) is reduced by the rate of that pension.
;
b
in paragraph (3), by substituting for the words “widow” and “widow's” in each place where they occur the words “widow or widower” and “widow’s or widower's” respectively;
c
in paragraph (4) —
i
by inserting at the beginning the words “Subject to paragraph (4A)”;
ii
in sub-paragraph (a), by substituting for the words “in a local government employment” the words “a pensionable employee”;
iii
in sub-paragraph (b), by inserting after the words “preserved benefits” the words “, or was at that time in a local government employment and would have been so entitled if he had ceased to hold that employment immediately before that time,”;
d
by inserting after paragraph (4) the following:
(4A) Unless the retirement pension determined under paragraph (4) would be greater, the retirement pension of a deceased person shall be taken to be that to which he would have been entitled if he were entitled to reckon the lesser of —
10 years' reckonable service;
the reckonable service which he would have been entitled to reckon if he had continued to be employed until his 65th birthday.
.
Payment of long-term pensions instead of short-term pensions
6
The principal Regulations are amended by inserting after regulation E9 the following:
Payment of long-term pensions instead of short-term pensions E9A.
1
Where, but for this regulation, a children’s short-term pension would be payable to or for the benefit of a child in the care of a parent to whom a widow’s or widower’s short-term pension would be payable (and for this purpose regulation E8(3) shall be disregarded), a children’s long-term pension and a widow’s or widower’s long-term pension shall be payable instead of those pensions if (having regard to regulation E8(3)) that would result in a greater aggregate pension.
2
Where, but for this regulation, a children’s short-term pension would be payable to or for the benefit of a child who is not in the care of a parent to whom a widow’s or widower’s short-term pension is payable, a children’s long-term pension shall be payable instead if it would be greater.
.
Children’s special short-term pension
7
The principal Regulations are amended by deleting regulation E10.
Death grant
8
Regulation E11 of the principal Regulations is amended —
a
in paragraph (9), by inserting after the word “widow's” the words “or widower's”;
b
by deleting paragraph (14) .
Adjustment of superannuation rights on death of certain re-employed pensioners
9
Regulation E18 of the principal Regulations is amended in paragraphs (2) and (3) by substituting for the word “widow's” the words “widow’s or widower's”.
Power to compound certain small pensions
10
Regulation E21 of the principal Regulations is amended —
a
by substituting for paragraph (2)(b) the following:
b
any widow’s or widower’s long-term pension which, in the event of the pensionable employee dying and leaving a widow or widower, would be payable to that widow or widower in respect of all or part of the pensionable employee’s reckonable service, and
c
any children’s long-term pension which, in the event of the pensionable employee dying and leaving an eligible child or eligible children, would be payable to or for the benefit of that child or those children in respect of the pensionable employee’s reckonable service,
; and
b
in paragraphs (4) and (5) by substituting, in each place where they occur, for the word “widow” the words “widow or widower”, for the word “widow's” the words “widow’s or widower's”, and for the words “to her” the words “to the widow or widower”.
Pensionable remuneration
11
Regulation E22 of the principal Regulations is amended in paragraph (8) by substituting for the word “widow's” the words “widow’s and widower's”.
Gratuities
12
Regulation K1(3)(d) of the principal Regulations is amended by inserting at the beginning the words “unless he was employed by a scheduled body on 1st April 1987 and had attained the age of 55 before that date,”.
Injury allowances etc : death benefits
13
Regulation L6 of the principal Regulations is amended —
a
by substituting for paragraphs (1) and (2) the following:
1
If a person to whom this Part applies dies as a result of the injury or disease —
a
if that person leaves a widower or widow who qualifies under paragraph (2), he or she shall be entitled to an annual allowance or lump sum, and
b
if that person leaves a dependant, the dependant shall be eligible for an annual allowance or lump sum.
2
A widower or widow qualifies for an annual allowance or lump sum unless —
a
his or her marriage to the person in question took place after that person ceased to be employed in relevant employment and that person was not subsequently employed in such employment, or
b
at the date of death he or she was cohabiting with another person as man and wife.
;
b
by substituting for paragraph (5) the following:
5
Except where paragraph (5A) applies, an allowance to a widower or widow shall cease if he or she remarries or cohabits with another person as man and wife, but if he or she again becomes a widower or widow or the marriage is dissolved or the cohabitation ceases the relevant body may restore the allowance for such period as they may determine.
5A
Where a widower and a widow who are each entitled to an allowance under this regulation marry each other or cohabit with each other outside marriage, only such one of them as the widower and widow may determine shall be entitled to his or her allowance and the other shall cease to be entitled to his or her allowance until the dissolution of the marriage, the ending of the cohabitation, or the death of the widower or widow.
;
c
by deleting paragraph (7).
Glossary of expressions
14
Schedule 1 to the principal Regulations is amended, in the definition of “Eligible child”, by substituting for the words “an employment in which he was a pensionable employee” the words “a local government employment”.
Calculation of transfer values
15
Paragraph 1 of Part I of Schedule 16 to the principal Regulations is amended by substituting for the definition of “accrued rights” the following:
“accrued rights” means the rights which have accrued in respect of a person under these Regulations at the material date (or, in the case of a person as is described in regulation J2(11), those rights in respect of which the person’s application under regulation J2(2)(c) was made), or, if the person’s service is less than that specified in regulation E2(1)(c)(i), the rights which would have so accrued if that regulation had contained no requirement as to service; and for the purpose of determining the accrued rights in respect of a widow’s or widower’s pension of a person who was single on ceasing to be a pensionable employee all the person’s reckonable service shall be taken into account —
in the case of a man, if any part of that reckonable service is reckonable by virtue of regulation J9(1)(a) of these Regulations or regulation N8(1)(a) of the 1974 Regulations;
in the case of a woman, if any part of that reckonable service is treated as reckonable service after 5th April 1988 by virtue of regulation J9(1)(a) and (2)(b) of these Regulations;
PART IV
AMENDMENTS HAVING EFFECT AS FROM 1ST APRIL 1989
Amount of retirement pension and retiring allowance
16
Regulation E3 of the principal Regulations is amended —
a
in paragraph (14)(a), by substituting for the words “E2(6) or (8)(a)” the words “E2(6) or (7)(a)”;
b
in paragraph (14)(b), by substituting for the words “E2(6)(c) or (8)(b)” the words “E2(6)(c) or (8)”.
PART V
AMENDMENTS HAVING EFFECT AS FROM 1ST SEPTEMBER 1989
Pensionable employment
17
Regulation B1(6A) of the principal Regulations is amended by inserting after the words “is a pensionable employee if” the words
i
immediately before the school became a grant maintained school, he was employed by the local education authority, or
ii
.
Fund apportionment
18
The Local Government Superannuation (Water) Regulations 1989 are amended by inserting after regulation 10 the following:
10A
No apportionment of the old main fund referred to in regulation 2 which is required to be made in consequence of regulation 10 shall be calculated before every apportionment of that fund which is required to be made in consequence of regulation 7 has been calculated.
.
PART VI
AMENDMENTS HAVING EFFECT AS FROM 1ST APRIL 1990
Pensionable employees
19
Regulation B1 of the principal Regulations is amended —
a
in paragraph (2), by substituting for the word “officer” the word “employee”;
b
by deleting paragraph (3);
c
in paragraph (17)(d), by substituting for the word “18” the word “16”.
Opting into pensionable employment
20
Regulation B1A of the principal Regulations is amended —
a
by inserting after paragraph (2) the following:
2A
A whole-time employee who commences his employment after 31st March 1990 shall, if he is eligible to make an election under paragraph (1), be deemed to have made such an election unless, before commencing his employment, he notifies the employing authority in writing that he does not wish to become a pensionable employee.
;
b
by inserting after paragraph (3) the following:
3A
Subject to paragraph (4), where a person is deemed by virtue of paragraph (2A) to have made an election, the election shall have effect from the date on which he commences his employment with the employing authority.
.
Opting out of pensionable employment
21
Regulation B1B of the principal Regulations is amended —
a
in paragraph (2), by substituting for the words “paragraph (3)” the words “paragraphs (3) and (7)”;
b
by inserting after paragraph (6) the following:
7
Where a person gives a notification under paragraph (1) within 3 months after first becoming a pensionable employee, he shall be treated as never having been a pensionable employee.
8
Where a person first becomes a pensionable employee after 31st March 1990 and before 28th February 1992, paragraph (7) shall have effect as if he had first become a pensionable employee on 28th February 1992.
.
Power to admit employees of other bodies
22
Regulation B3(4) of the principal Regulations is amended by substituting for the word “18” the word “16”.
Gratuities
23
Regulation K1(3)(a) of the principal Regulations is amended by substituting for the word “18” the word “16”.
Pensions increase
24
Regulation P14(2) of the principal Regulations is amended by inserting after sub-paragraph (c) the following:
, and
where the last employing authority ceases after 31st March 1990 to be a body which is required by regulation P7 to contribute to that superannuation fund, the Schedule shall have effect in relation to so much of the cost of any such increase as, in the opinion of the fund’s actuary, has not already been provided for by contributions paid under that regulation.
.
Pensionable employees
25
Schedule 2 to the principal Regulations is amended —
a
in Part II, by substituting for the words “which is a local authority for the purposes of the Local Loans Act 1875.” the words “which is a precepting authority, as defined in section 144 of the Local Government Finance Act 1988 , a levying body within the meaning of section 74 of that Act, or a body as regards which section 75 of that Act applies.”;
b
by deleting Part III;
c
in Part IV, by deleting sub-paragraphs (4)(a) and (5) of paragraph 1.
PART VII
HAVING EFFECT AS FROM 17TH SEPTEMBER 1990
Additional payments in respect of previous part-time service
26
Regulation C7A of the principal Regulations is amended —
a
in paragraph (4) —
i
by substituting for the words “widower may on his behalf, by” the words “widower, may by”;
ii
by substituting for the words “in order to become” the words “in order that the eligible person may become”;
b
in paragraph (6)(a), by substituting for the words “six months” the words “two years”;
c
in paragraph (8), by substituting for the words “payable by or on behalf of an eligible person” the words “payable by an eligible person or his widow or widower”;
d
in paragraph (9), by substituting for the words “payable by or on behalf of that person” the words “payable by that person or his widow or widower”;
e
in paragraph (14), by substituting for the words “paragraph (15)” the words “paragraphs (15), (15A) and (15B)”;
f
by inserting after paragraph (15) the following:
15A
Where an eligible person is paying instalments of equal amounts under paragraph (14) and, by virtue of paragraph (15) instalments of such amounts may no longer be paid, the amounts of any outstanding instalments shall be reduced to the maximum level permitted by paragraph (15) and the period for payment shall be extended, but not beyond the eligible person’s 65th birthday, by such period as is necessary to enable the eligible person so far as is practicable to complete payment of the amount payable by him under paragraph (8).
15B
Where —
a
by virtue of paragraph (15) the amount payable under paragraph (8) cannot be paid in full by the eligible person’s 65th birthday, and
b
the eligible person is a pensionable employee, was a pensionable employee on 27th July 1989, and has been a pensionable employee continuously since that date,
the amount outstanding on that birthday may be paid in full to the appropriate administering authority in a single payment not later than three months after that birthday.
15C
For the purposes of paragraph (15B), the reference to a person having continuously been a pensionable employee includes a reference to a person who, having ceased to be a pensionable employee —
a
becomes a pensionable employee again within one month of so ceasing, or
b
becomes a pensionable employee again within one month of returning to work in accordance with section 45(1) or (3) of the Employment Protection (Consolidation) Act 1978 (which confers the right to return to work following pregnancy or confinement).
;
g
in paragraph (16), by substituting for the words “by or on behalf of him” the words “by him or his widow or widower”;
h
in paragraph (17), by substituting for the words “paragraph (12) or (16)” the words “paragraphs (12), (15B) or (16) or paragraph 8 of Schedule 4A”.
Payment for additional reckonable service of part-time employees
27
Schedule 4A to the principal Regulations is amended
a
in paragraph 1 —
i
by substituting for the words “by or on behalf of an eligible person” the words “by an eligible person or his widow or widower”;
ii
in the definition of “A”, by substituting for the words “of his” the words “of the eligible person's”;
b
in paragraph 3 —
i
by deleting the words “by or on behalf of a person”;
ii
by substituting for the words “he is entitled” the words “the eligible person is entitled”;
c
in paragraph 4, by substituting for the definitions of “L” and “M” the following:
L is the aggregate of the total amount paid by way of instalments under paragraph (14) and the amount paid or payable by the employing authority under paragraph (12) or, as the case may be, (13) of regulation C7A;
M is the total sum payable by him and his employing authority under regulation C7A;
;
d
in paragraph 5, by substituting for the words “that regulation” the words “regulation C7A(8)”;
e
in paragraph 7, by substituting for the definitions of “X” and “Y” the following:
X is the aggregate of the total amount paid by way of instalments under paragraph (14) and the amount paid or payable by the employing authority under paragraph (12) or, as the case may be, (13) of regulation C7A;
X is the total sum payable by him and his employing authority under regulation C7A;
.
PART VIII
AMENDMENTS HAVING EFFECT AS FROM 28th FEBRUARY 1992
Payments to avoid reduction of retiring allowance and death grant
28
Regulation C8 of the principal Regulations is amended —
a
in paragraph (1), by substituting for the words “E3(7) or (8)” the words “E3(7), (7A), (8) or (8A)”;
b
by substituting for paragraph (3) the following:
3
A notice under paragraph (2) must specify whether the reckonable service in respect of which the reduction is to be avoided is the whole, and if not what part it is, of that person’s reckonable service —
a
in the case of a male employee, or a female employee who has made an election under regulation E12(1)(b) or (2)(b), before 1st April 1972 or (in the case of a male) any earlier date on which he became a widower or was judicially separated, or on which his marriage was dissolved, and
b
in the case of a female employee who has given notice under regulation E6(7), which is or is treated for the purposes of regulation E3(8B) as being reckonable service —
i
before 1st April 1972;
ii
after 31st March 1972 but before 6th April 1988.
;
c
in paragraph (4)(a), by inserting after the words “1st April 1972,” the words “(in the case of a person described in paragraph (3)(a)) or before 6th April 1988 (in the case of a person described in paragraph (3)(b))”;
d
in paragraph (6), by inserting after the word “applies” the words “or, where paragraph (3)(b) applies, giving notice under regulation E6(7)”;
e
in paragraph (10), by substituting for the words “paragraph (11)” the words “paragraphs (11) and (12)”;
f
by inserting after paragraph (11) the following:
12
Where —
a
this regulation applies to a woman by virtue of regulation E12; and
b
she has made an election under paragraph (2) above; and
c
this regulation subsequently applies to her by virtue of regulation E3(7A) or (8A); and
d
she makes a further election under paragraph (2) above,
any payments made under this regulation pursuant to the election referred to in sub-paragraph (b) above shall be deemed to have been made pursuant to that further election, and any additional sums payable by her pursuant to that further election shall be determined accordingly by the fund’s actuary.
.
Additional contributions to increase reckonable service for the purposes of calculating a widower’s pension
29
The principal Regulations are amended by inserting after regulation C8 the following regulation:
Additional contributions to increase reckonable service for the purposes of calculating a widower’s pension
C8A
1
This regulation applies to a married woman who —
a
is a pensionable employee, and
b
was not a pensionable employee on 27th July 1989 or has not been a pensionable employee continuously since that date, and
c
is entitled to reckon a period of reckonable service before 6th April 1988, and
d
has not attained the age of 64 years.
2
Subject to paragraphs (3) to (6), a woman to whom this regulation applies may, by notice in writing given to the appropriate administering authority, elect to pay additional contributions to the appropriate superannuation fund in order to reckon all or part of her reckonable service before 6th April 1988 as reckonable service for the purposes of calculating a widower’s long-term pension.
3
A notice under paragraph (2) must specify whether the service to which it relates is the whole, and if not what part it is, of the woman’s reckonable service which is or is treated for the purposes of regulation E3(8B) as being reckonable service —
a
before 1st April 1972;
b
after 31st March 1972 but before 6th April 1988.
4
A notice under paragraph (2) may not be given in respect of a period of less than one year unless —
a
the whole of the woman’s reckonable service before 6th April 1988, or
b
where she has previously given a notice in respect of part of that service, the remainder of it,
amounts to less than one year.
5
Notice under paragraph (2) may be given on more than one occasion but, unless the appropriate administering authority otherwise agrees, it must be given not later than whichever is the latest of —
a
12 months after 28th February 1992, or
b
if she marries or remarries after 28th February 1992, 12 months after the date of any such marriage, or
c
if her husband becomes permanently incapacitated by reason of ill-health or infirmity of mind or body and wholly or mainly dependent on her, 12 months after a medical certificate to that effect is submitted to the appropriate administering authority.
6
Subject to paragraphs (7) and (8) and to Part IV of Schedule 5, additional contributions under this regulation shall be paid in accordance with Part III of that Schedule as if they were payable pursuant to a notice of election given under regulation C8, and Schedule 5 shall apply as if references in that Schedule to regulations C8, C8(11) and E6(7) included references to this regulation and paragraphs (7) and (2) of this regulation respectively.
7
Payment in accordance with paragraph (6) may be discontinued if the woman satisfies the appropriate administering authority that its continuance would cause financial hardship.
8
Contributions paid in accordance with paragraph (6) shall not in any year exceed such amount as, when added to all other payments made by the woman in that year under Part C, is equal to the limit specified in paragraph 21 of Schedule 6 to the Finance Act 1989.
9
For the purposes of paragraph (1)(b), the reference to a woman having continuously been a pensionable employee includes a reference to a woman who, having ceased to be a pensionable employee —
a
became or becomes a pensionable employee again within one month of so ceasing, or
b
became or becomes a pensionable employee again within one month of returning to work in accordance with section 45(1) or (3) of the Employment Protection (Consolidation) Act 1978 (which confers the right to return to work following pregnancy or confinement).
.
Reduction of added years reckonable on payment as reckonable service
30
Regulation D8 of the principal Regulations is amended —
a
in paragraph (1)(c), by inserting after the words “1974 regulations” the words “or regulation F3 of these Regulations”;
b
in paragraph (2), by inserting after sub-paragraph (a) the following —
aa
where sub-paragraph (ii), (iii), (iv) or (v) of regulation F3(2)(e) applies, is 28th February 1992, and
.
Previous service of certain variable-time employees
31
Regulation D10 of the principal Regulations is amended by inserting after the words “whole-time”, in each place where they occur, the words “or part-time”.
Amount of retirement pension and retiring allowance
32
Regulation E3 of the principal Regulations is amended —
a
by inserting after paragraph (7) the following:
7A
Subject to paragraph (10), where the person is a married woman and a widower’s pension may become payable under regulation E5 in respect of a period of which notice has been given under regulation E6(7), the amount calculated in accordance with paragraphs (3) to (6) is reduced —
a
by three one hundred and sixtieths of the pensionable remuneration multiplied by the length in years of any reckonable service of which notice has been given under regulation E6(7) and which is or is treated for the purposes of paragraph (8B) as being reckonable service before 1st April 1972, and
b
by one one hundred and sixtieth of the pensionable remuneration multiplied by the length in years of any reckonable service of which notice has been given under regulation E6(7) and which is or is treated for the purposes of paragraph (8B) as being reckonable service after 31st March 1972 but before 6th April 1988.
;
b
in paragraph (8), by substituting for the words:
where —
a
the person is a widower
the words:
where the person is a man, and —
a
he is a widower
;
c
by inserting after paragraph (8) the following:
8A
Subject to paragraph (10), where the person is a woman and —
a
she is a widow, or
b
her marriage has been dissolved,
and the death or dissolution occurred after 5th April 1988, the amount calculated in accordance with paragraphs (3) to (6) is reduced —
i
by three one hundred and sixtieths of the pensionable remuneration multiplied by the length in years of any reckonable service of which notice has been given under regulation E6(7) and which is or is treated for the purposes of paragraph (8B) as being reckonable service before 1st April 1972, and
ii
by one one hundred and sixtieth of the pensionable remuneration multiplied by the length in years of any reckonable service of which notice has been given under regulation E6(7) and which is or is treated for the purposes of paragraph (8B) as being reckonable service after 31st March 1972 but before 6th April 1988.
8B
For the purposes of this paragraph —
a
reckonable service —
i
which the person is entitled to reckon under regulation J9 where the relevant transfer value was accepted before 6th April 1988, or
ii
which the person is entitled to reckon under regulation J9 where, by virtue of regulation 25(1)(b) of the Local Government Superannuation (Interchange) Regulations 1991 , regulations 10 to 15 and 19 and 20 of those Regulations do not apply to the relevant transfer value,
shall be treated as being reckonable service after 31st March 1972 but before 6th April 1988; and
b
to the extent that reckonable service falling within any of the categories described in paragraph (8C), when aggregated with actual reckonable service after 31st March 1972 but before 6th April 1988, does not exceed 16 years and 5 days, it shall be treated as being reckonable service after 31st March 1972 but before 6th April 1988, but it shall otherwise be treated as being reckonable service before 1st April 1972.
8C
The categories of reckonable service referred to in paragraph (8B)(b) are reckonable service —
a
which the person is entitled to reckon under regulation D4, D5 or D9 where the necessary payment was made or commenced before 6th April 1988;
b
which the person is entitled to reckon by virtue of a resolution passed under regulation D7 before 6th April 1988;
c
which is treated as reckonable service before 6th April 1988 by virtue of regulation D13(3).
;
d
in paragraph (10), by substituting for the words “paragraph (7) or (8)” the words “paragraph (7), (7A), (8) or (8A)”;
e
in paragraph (11), by inserting at the end the words “or who has made such an election but to whom regulation E12(6) applies”.
Annual rates of widow’s and widower’s short-term and long-term pensions
33
Regulation E6 of the principal Regulations is amended —
a
by substituting for paragraph (3)(a) the following:
a
“retirement pension”, for the purpose of calculating a widower’s short-term or long-term pension, means a retirement pension calculated by reference to the length in years of the wife’s period of reckonable service after 5th April 1988 and, if the widower was his wife’s husband at some time while she was in local government employment after 31st March 1972, by reference also to —
i
the length in years of any period treated for the purposes ofparagraph (4) as a period of reckonable service after 5th April 1988,
ii
the length in years of any additional period of which noticehas been given in accordance with paragraph (7), and
iii
the length in years of any reckonable service in respect ofwhich payment under regulation C8A has or is treated as having beencompleted;
;
b
by inserting after paragraph (6) the following:
7
A married woman who —
a
is a pensionable employee, was a pensionable employee on 27th July 1989, and has since that date continuously been a pension-able employee, and
b
is entitled to reckon a period of reckonable service before 6th April 1988,
may, subject to paragraph (9) and in accordance with paragraph (10), give notice in writing to the appropriate administering authority of any additional period which she wishes to reckon for the purposes of calculating a widower’s long-term pension.
8
For the purposes of paragraph (7), the reference to a woman having continuously been a pensionable employee includes a reference to a woman who, having ceased to be a pensionable employee —
a
became or becomes a pensionable employee again within one month of so ceasing, or
b
became or becomes a pensionable employee again within one month of returning to work in accordance with section 45(1) or (3) of the Employment Protection (Consolidation) Act 1978 (which confers the right to return to work following pregnancy or confinement).
9
The additional period of which notice may be given by a woman under paragraph (7) shall not exceed the length of her reckonable service which is not, or is not treated for the purposes of paragraph (4) as being, reckonable service after 5th April 1988.
10
Notice under paragraph (7) must be given not later than whichever is the latest of —
a
12 months after 28th February 1992, or
b
if she marries or remarries after 28th February 1992, 12 months after the date of any such marriage, or
c
if her husband becomes permanently incapacitated by reason of
ill-health or infirmity of mind or body and wholly or mainly dependent on her, 12 months after a medical certificate to that effect is submitted to the appropriate administering authority.
11
The appropriate administering authority may extend any of the time limits referred to in paragraph (10).
12
Notice given under paragraph (7) shall be irrevocable, but subject to the provisions of this regulation notice may be given on more than one occasion.
.
Death grant
34
Regulation E11 of the principal Regulations is amended in paragraph (3) by substituting for the definition of “D” the following:
D is —
where the person is a man, or is treated as a man by virtue of regulation E12, two eightieths of his pensionable remuneration multiplied by the length in years of any reckonable service before 1st April 1972 in respect of which a widow’s pension is payable under regulation E5, other than service in respect of which a return of contributions has been made or payment under regulation C8 has been or is to be treated as having been completed, or
where the person is a woman, one one hundred and sixtieth of her pensionable remuneration multiplied by the length in years of any period of which notice was given under regulation E6(7) and which is treated for the purposes of regulation E3(8B) as reckonable service after 31st March 1972 but before 6th April 1988; plus three one hundred and sixtieths of her pensionable remuneration multiplied by the length in years of any further period of which notice was given under regulation E6(7) which is treated for the purposes of regulation E3(8B) as reckonable service before 1st April 1972 and in respect of which a widower’s pension is payable under regulation E5, other than service in respect of which a return of contributions has been made or payment under regulation C8 has been or is to be treated as having been completed.
.
Pensions of widowers etc
35
Regulation E12 of the principal Regulations is amended by inserting after paragraph (4) the following:
5
No election under paragraph (1)(b) or (2)(b) may be made on or after 28th February 1992.
6
Where a woman gives notice under regulation E6(7) that she wishes to reckon the whole of her reckonable service before 6th April 1988 for the purposes of calculating a widower’s long-term pension, any previous election made by her under paragraph (1)(b) or (2)(b) shall cease to have effect.
.
Power to compound certain small pensions
36
Regulation E21 of the principal Regulations is amended —
a
in paragraph (1)(b), by substituting for the words “£78” the words “£195”;
b
in paragraphs (4)(b) and (6)(b), by substituting for the words “£104” the words “£260”.
Disregard of certain reckonable service in calculating amount of benefits
37
Regulation E29 of the principal Regulations is amended in paragraph (3) by substituting for the words “E3(7) or (8) (potential widow’s pensions)” the words “E3(7), (7A), (8) or (8A) (potential widow’s and widower’s pensions)”.
Election as to war service
38
Regulation F3(2)(e)(ii) of the principal Regulations is amended by substituting, for the words from “at or before” to “appointed”, the words “within 6 months after completing which he was appointed as a probation officer”.
Payment to avoid reduction of retiring allowance
39
1
Paragraph 1 of Schedule 5 to the principal Regulations is amended —
a
by substituting for the words from the beginning to “TABLE” the following:
The amount to be paid by an employee who has under regulation C8 elected to make payment by a lump sum is —
a
where the employee is a man —
A × B × C 100 ,
where —
A is the length, expressed in complete years and any fraction of a year, of the period of reckonable service specified in his notice of election,
B is his remuneration at the date of the election, and
C is the figure specified in column 2 of Table I below against his age on his birthday next following the date of the election;
b
where the employee is a woman —
i
who has made an election under regulation E12(1)(b) or (2)(b) —
4 × A1 × B × C 100 ,
or
ii
who has given notice under regulation E6(7) —
3X A2 × B × C 100 + A3 × B × C 100 ,
where —
A1 is the length, expressed in complete years and any fraction of ayear, of the period of reckonable service before 1st April 1972specified in her notice of election,
A2 is the length, expressed as above, of the period of reckonable service specified in her notice of election which is or is treated for the purposes of regulation E3(8B) as being reckonable service before 1st April 1972,
A3 is the length, expressed as above, of the period of reckonable service specified in her notice of election which is or is treated for the purposes of regulation E3(8B) as being reckonable service after 31st March 1972 but before 6th April 1988,
B is her remuneration at the date of election, and
C is the figure specified in column 2 of Table II below against her age on her birthday next following the date of election.
TABLE I
MEN
;
b
by inserting after the Table the Table set out in Part I of the Schedule to these Regulations.
2
Paragraph 6 of Schedule 5 to the principal Regulations is amended —
a
by substituting for the words from the beginning to “TABLE” the following:
The amount to be paid by way of additional contributions by an employee who has under regulation C8 elected to make payment in that manner is —
a
where the employee is a man —
A × B × C 100 ,
where —
A is the length, expressed in complete years and any fraction of a year, of the period of reckonable service specified in his notice of election,
B is his remuneration for the time being, and
C is the figure in Table I below appropriate to his age on his birthday next following the date of the election and to his specified birthday (within the meaning of paragraph 8);
b
where the employee is a woman —
i
who has made an election under regulation E12(1)(b) or(2)(b) —
4X A1 × B × C 100 ,
or
ii
who has given notice under regulation E6(7) —
3X A2 × B × C 100 + A3 × B × C 100 ,
where —
A1 is the length, expressed in complete years and any fraction of a year, of the period of reckonable service before 1st April 1972 specified in her notice of election,
A2 is the length, expressed as above, of the period of reckonable service specified in her notice of election which is or is treated for the purposes of regulation E3(8B) as being reckonable service before 1st April 1972,
A3 is the length, expressed as above, of the period of reckonable service specified in her notice of election which is or is treated for the purposes of regulation E3(8B) as being reckonable service after 31st March 1972 but before 6th April 1988,
B is her remuneration for the time being, and
C is the figure in Table II below appropriate to her age on her birthday next following the date of the election and to her specified birthday (within the meaning of paragraph 8).
TABLE I
MEN
;
b
by inserting after the Table the Table set out in Part II of the Schedule to these Regulations.
Additional reckonable service for ill-health
40
Paragraph 3 of Schedule 9 to the principal Regulations is amended by substituting for sub-paragraph (2) the following:]
2
Where this paragraph applies, the additional period shall be (A — B) or zero, whichever is the greater, where —
A is the additional period to which the person would be entitled under paragraph 2 if his relevant reckonable service included his relevant reckonable service or, as the case may be, his relevant service in relation to the previous employment, and
B is the length of the additional period which became reckonable in relation to the previous employment by virtue of regulation E3(12) or, as the case may be, the period by which his relevant service in relation to that employment is by virtue of sub-paragraph (3) to be deemed to have been increased.
.
Modifications to Part E where no right to retiring allowance etc.
41
Schedule 11 to the principal Regulations is amended —
a
by substituting for paragraph 3 the following:
3
In regulation E11 —
a
in paragraph (1), for the words “paragraphs (9) to (11)” substitute “paragraph (10)”;
b
in paragraph (1)(b), after the word “pension” insert “, other than a pension under regulation E2(2)”;
c
in paragraph (4A), for the words “paragraphs (9) and (11)” substitute “paragraph (10)”;
d
in paragraph (10), for the words “and (2)(a) apply” substitute “applies”; and
e
delete paragraph (11).
b
by substituting for paragraph 6 the following:
6
In regulation E11 —
a
in paragraph (1), for the words “paragraphs (9) to (11)” substitute “paragraph (11)”;
b
in paragraph (4A), for the words “paragraphs (9) and (11)” substitute “paragraph (11)”; and
c
delete paragraph (10).
c
in paragraph 7 —
i
by substituting for the words “paragraphs (2) to (4)” the words “paragraphs (2) to (5)”;
ii
by substituting for the words “paragraphs (3) and (5)” the words “paragraphs (3) and (6)”;
d
by substituting for paragraph 9 the following:
9
In regulation E11 —
a
in paragraph (1)(b), delete the words “in relation to which this paragraph applies”;
b
delete paragraph (2);
c
in paragraph (4), delete the words “Subject to paragraph (9),”;
d
in paragraphs (4A) and (5)(a), for the words “and paragraph (2)(b) apply” substitute “applies”;
e
in paragraph (5)(b), for the words “and paragraph (2)(a) apply” substitute “applies”;
f
in paragraph (5), for the words from “the greater of” to the end of the paragraph substitute
the greater of —
( B × C2 ) - E and C2 F × ( A - E ) .
;
g
delete paragraphs (6) and (7);
h
in paragraph (8), delete the words “Subject to paragraph (9),”;
i
delete paragraph (9);
j
in paragraph (12), delete the words “Subject to paragraph (13),”; and
k
delete paragraph (13).
PART IX
MISCELLANEOUS AND GENERAL
Retrospective effect
42
1
Where —
a
a person was not entitled to make an election under regulation B1A of the principal Regulations before 28th February 1992, and
b
if regulation 19 had come into force on 1st October 1989, he would have been so entitled, and
c
he gives notice of such an election within 3 months after 28th February 1992,
the election may be expressed to have effect as if regulation 19 had come into force on 1st October 1989 and the notice had been given on the first day on which he would in that case have been entitled to give notice of the election or, where that day is 1st October 1989, to have effect from that date.
2
The deletion by regulation 7 of regulation E10 of the principal Regulations shall not affect any benefits which have been paid or have become payable under that regulation before 28th February 1992, but where any such benefits have been paid on or after 6th April 1988 in respect of an eligible child following the death of that child’s parent the amount of those benefits shall be set off against any increase in the benefits payable to or in respect of that child and in respect of that parent’s death resulting from the amendments to regulations E8 and E9 of the principal Regulations made by regulations 4 and 5 and the insertion of regulation E9A of the principal Regulations by regulation 6.
Right to opt out
43
1
This regulation shall apply in the case of any person (“a relevant beneficiary”) to whom any benefit (including a return of contributions and any pension payable to a widow or widower or any dependant by virtue of a surrender) is or may become payable being a benefit (“a relevant benefit”) payable to, or in respect of, a person who before 28th February 1992 —
a
ceased to hold an employment in respect of which he was a pensionable employee (whether or not he has subsequently recommenced any such employment); or
b
died while still in such an employment.
2
If, in relation to a relevant benefit, a relevant beneficiary —
a
would be placed by any amendment made by these Regulations in a worse position than he would have been in if that amendment had not been made, and
b
so elects, by notice in writing given to the appropriate administering authority within the three month period beginning with 28th February 1992,
then, in the case of that beneficiary and in relation to that benefit, the principal Regulations shall have effect, subject to paragraph (3), as if these Regulations had not been made.
3
If such an election as is mentioned in paragraph (2) above is made in relation to a benefit which is or may become payable in respect of a person who is employed in a local government employment, or if that person subsequently recommences service in such an employment, then —
a
the election shall have effect in relation to the benefit only to the extent that it accrues or has accrued —
i
by virtue of periods of service rendered before the cessation referred to in paragraph (1) above (or, if there has been more than one such cessation, the last of them before 28th February 1992); or
ii
by virtue of contributions paid in respect of any such periods of service; and
b
in determining entitlement to, or the amount of, the benefit to that extent, he shall (without prejudice to the application of this paragraph) be treated as if he had never recommenced service in such employment at any time after the cessation referred to in sub-paragraph (a) above;
and the principal Regulations shall apply accordingly.
Right of appeal
44
The provisions of Part N of the principal Regulations (determination of questions and appeals) shall apply in relation to rights and liabilities under regulations 42 and 43 as they apply in relation to rights and liabilities under the principal Regulations.
Michael Heseltine
One of Her Majesty’s Principal Secretaries of State
3rd February 1992


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
This Order may be cited as the European Communities (Designation) (No. 3) Order 1992 and shall come into force on 30th November 1992.
Designation of Ministers or departments
2
1
For the purposes of section 2(2) of the European Communities Act 1972 the Ministers or government departments specified in column (1) of the Schedule to this Order are hereby designated in relation to the matters specified in column (2) of that Schedule.
2
Where a Minister or government department is designated in relation to any item in column (2) of the said Schedule, then, for the purposes of the said section 2(2), that Minister or government department is also hereby designated in relation to anything supplemental or related to the matters specified in that item.
3
Where more than one Minister or government department is designated in relation to any matter, the designation has effect as respects the making of regulations by any of them or by more than one of them acting jointly.
4
Regulations made by a Northern Ireland department in pursuance of this Order, that are not made jointly with any Minister, shall form part of the law of Northern Ireland and not of any other part of the United Kingdom.
G. I. de Deney
Clerk of the Privy Council


text:
1
This Order may be cited as the School Teachers' Pay and Conditions Act 1991 (Commencement No. 4) Order 1992.
2
Section 2(7) of the School Teachers' Pay and Conditions Act 1991 shall come into force on 4th December 1992.
John Patten
Secretary of State for Education
3rd December 1992


text:
PART I
PRELIMINARY
Citation and commencement
1
These Regulations may be cited as the Excise Goods (Holding, Movement, Warehousing and REDS ) Regulations 1992 and shall come into force on 1 January 1993.
Interpretation
2
1
In these Regulations except where the context requires —
“the Management Act ” means the Customs and Excise Management Act 1979;
“the 1992 Act ” means the Finance (No. 2) Act 1992;
“accompanying document” means a document issued in accordance with regulation 11(1) below;
“approved” means approved by the Commissioners;
“authorised warehousekeeper” means the occupier, owner or operator of a tax warehouse who, as provided by Regulation 8(2) below, has been approved in relation to that tax warehouse and in relation to excise goods specified in the approval;
“certificate of receipt” means a certificate issued in accordance with regulation 11(3) below;
“chewing tobacco” means chewing tobacco of any description manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco, and includes anything referred to or called chewing tobacco, but does not include herbal products;
“Community excise goods” means excise goods imported into the United Kingdom from another member State and which have been produced or are in free circulation in the European Community at that importation;
“duty” means a duty of excise which becomes chargeable on excise goods by virtue of the enactments specified below in the definition of excise goods;
“excise duty point” (the time when the duty is payable by a person, whether or not payment may be deferred) has the meaning given by section 1 of the 1992 Act;
“excise goods” means a good, other than chewing tobacco, that is chargeable with a duty of excise by or under the Alcoholic Liquor Duties Act 1979 , the Hydrocarbon Oil Duties Act 1979 or the Tobacco Products Duty Act 1979 ;
“excise warehouse” has the meaning given by section 1(1) of the Management Act;
“occasional importer” means a person approved under regulation 15 below;
“REDS” means a registered excise dealer and shipper registered under section 100G of the Management Act;
“tax representative” means a person who is a REDS and who agrees to be appointed, or accepts the appointment, and is appointed by a vendor pursuant to the requirements of regulation 13 below;
“tax warehouse” means an excise warehouse; and
“vendor” means the person referred to as the vendor in subparagraph (a) of paragraph (3) below.
2
References in these Regulations to suspension arrangements are references to the provisions made by Part IV of these Regulations or to any provision made by or under the customs and excise Acts for enabling goods to be held or moved without payment of duty or any provisions made by or under those Acts in connection with any provision enabling goods to be so held or moved.
3
For the purpose of these Regulations there is a distance selling arrangement where:
a
a person (“the vendor”), in another member State, sells or agrees to sell goods, in that State, to a person (“the purchaser”) in the United Kingdom;
b
those goods are dispatched by or to the order of the vendor to the purchaser or a person nominated by the purchaser and consigned to an address in the United Kingdom;
c
those goods will be excise goods on their importation into the United Kingdom;
d
the purchaser is not a revenue trader;
and “distance selling arrangements” in these Regulations shall be construed accordingly.
4
“ UK distance selling arrangements” means a distance selling arrangement except that the vendor is in the United Kingdom (and is referred to in these Regulations as the “UK vendor”), the purchaser is in another member State, and the address to which the goods are consigned is in a member State other than the United Kingdom; and the goods that are the subject of that UK distance selling arrangement are excise goods, and will be charged with the equivalent of a duty in the member State to which they are consigned by the law of that State (and in these Regulations those goods are referred to as “excise products” and that duty is referred to as “the other member State’s charge”).
5
In these Regulations the expression “European Community” means the European Communities and the expressions “member State” and “European Communities” respectively have the meaning given to those expressions in the European Communities Act 1972 ; and “another member State” means a member State other than the United Kingdom, and cognate expressions shall be construed accordingly.
6
For the purposes of these Regulations —
a
excise goods being imported into the United Kingdom shall be deemed to be moved under the instructions of —
i
the authorised warehousekeeper who arranged the importation or to whose tax warehouse the excise goods are consigned;
ii
the REDS who arranged the importation;
iii
the occasional importer who arranged the importation; or
iv
the consignee if there was no such arrangement; and
b
in any other case excise goods shall be deemed to be moved under the instructions of the consignor.
Particular application of regulations and transitional arrangements for Community excise goods
3
1
With regard to Community excise goods imported into the United Kingdom (“those goods”) these Regulations apply as follows.
2
These Regulations apply in respect of those goods imported into the United Kingdom after 31st December 1992.
3
Save as the Commissioners may otherwise allow, these Regulations apply in respect of those goods which were imported before 1st January 1993 and which, being required to be entered, were not entered before that date.
PART II
DETERMINATION OF THE DUTY
Excise duty point
4
1
Except in the cases specified in paragraphs (2) to (6) below, the excise duty point in relation to any Community excise goods shall be the time when the goods are charged with duty at importation.
2
If any duty suspension arrangements apply to any excise goods, the excise duty point shall be the earlier of —
a
the time when the excise goods are delivered for home use from a tax warehouse or are otherwise made available for consumption, including consumption in a warehouse;
b
the time when the excise goods are consumed;
c
the time when the excise goods are received by a REDS or by an occasional importer or by an importer for whom the REDS is acting, or when the duty ceases to be suspended in accordance with those duty suspension arrangements;
d
the time when the premises on which the excise goods are deposited cease to be a tax warehouse;
e
the time when the person with whom the excise goods are deposited, ceases to be an authorised warehousekeeper;
f
the time when the excise goods leave any tax warehouse unless —
i
the goods are consigned to another tax warehouse in respect of which the authorised warehousekeeper has been approved in relation to the deposit and keeping of those goods, and the goods are moved in accordance with requirements prescribed in regulations 9 and 10 below;
ii
the goods are delivered for export, shipment as stores, removal to the Isle of Man; or
iii
any relief is conferred in relation to the goods by or under the customs and excise Acts.
3
If duty suspension arrangements do not apply in respect of Community excise goods consigned, in accordance with these Regulations, to a REDS or to an occasional importer or to an importer for whom a REDS is acting, the excise duty point shall be the time when those goods are received by that person.
4
If chewing tobacco or perfumed spirits are imported into the United Kingdom having been consigned from another member State and are charged with duty at that importation the excise duty point shall, unless those goods are deposited in a tax warehouse approved for the purpose, be the time when they are received by the importer, owner or person beneficially interested in the goods.
5
Where Community excise goods after importation do not arrive at a tax warehouse to which they are consigned, or do not arrive so that the excise duty point provided by subparagraph (c) of paragraph (2) above does not occur, the excise duty point provided by paragraph (1) above shall apply.
6
If excise goods have been relieved from payment of duty and there is a contravention of any condition subject to which the relief was conferred, the excise duty point shall be the time of that contravention.
7
In this regulation “contravention” includes a failure to comply.
8
Where the Commissioners issue a notice requiring an authorised warehousekeeper to produce for their inspection a certificate of receipt with respect to any excise goods which were held by him in a tax warehouse, and where the authorised warehousekeeper fails to produce such a certificate of receipt within 6 months of the date of the notice, or within such period as the Commissioners may specify in the notice, and where the authorised warehousekeeper does not otherwise account for the excise goods to the satisfaction of the Commissioners, the excise goods shall be deemed to have been released for consumption and to have been so released on the day that the goods were dispatched from the tax warehouse or the day that the notice was issued, whichever is the earlier; and that day shall be the excise duty point.
9
This regulation —
a
shall apply to fix an excise duty point with respect to any Community excise goods imported into the United Kingdom from another member State; and
b
shall not apply to fix an excise duty point with respect to any other excise goods unless and until those goods are deposited in a tax warehouse under duty suspension arrangements.
PART III
PAYMENT OF THE DUTY
Person liable to pay the duty
5
1
The person liable to pay the duty in the case of an importation of excise goods from another member State shall be the importer of the excise goods.
2
Each of the persons specified in paragraph (3) below having the specified connection with the excise goods at the excise duty point, shall be jointly and severally liable to pay the duty with the person specified in paragraph (1) above of this regulation.
3
The persons specified in this paragraph are —
a
any authorised warehousekeeper or REDS acting on behalf of the importer of the excise goods in respect of the importation of those goods;
b
any other person acting on behalf of the importer of the excise goods in respect of the importation of those goods;
c
any vendor of the excise goods consigned to the United Kingdom under a distance selling arrangement;
d
any tax representative of the vendor in subparagraph (c) above;
e
any consignee of the excise goods which have been imported into the United Kingdom; and
f
any other person who causes or has caused the imported goods to reach an excise duty point.
4
The person liable to pay the duty when the excise duty point specified in paragraph 2(a) of regulation 4 above occurs, shall be the authorised warehousekeeper.
5
Each of the persons specified in paragraph (6) below having the specified connection with the excise goods at the excise duty point, shall be jointly and severally liable to pay the duty with the person specified in paragraph (4) above.
6
The persons specified (for the purposes of paragraph (5) above) are —
a
any owner of those excise goods or other person beneficially interested in those goods; and
b
any other person who causes or has caused those goods to reach an excise duty point.
7
The person liable to pay the duty where the excise duty point, specified in paragraph (8) of regulation 4 above, occurs shall be the authorised warehousekeeper specified therein.
8
In the UK distance selling arrangements the person liable to pay the other member State’s charge in respect of the excise products shall be the UK vendor.
9
In this regulation “importer of the excise goods” includes any owner of those excise goods or any person beneficially interested in those excise goods.
Time and method of payment of the duty
6
1
Subject to paragraph (2) below and save as the Commissioners may otherwise direct, duty shall be paid on or before an excise duty point.
2
In a duty deferment arrangement, and save as the Commissioners may otherwise direct, the time when the duty is to be paid shall be the time specified by that arrangement.
3
In this regulation “duty deferment arrangement” means any provision made by or under the customs and excise Acts that permits the payment of excise duty to be deferred.
PART IV
HOLDING AND MOVEMENT
Movement requirements
7
Save as the Commissioners may otherwise allow, no person may import Community excise goods of a certain class or description into the United Kingdom unless —
a
he is a REDS who has been registered in relation to excise goods of that class or description;
b
he has arranged for a REDS who has been so registered to account for the duty;
c
the goods are consigned to a tax warehouse which has been approved in relation to goods of that class or description; or
d
he is in relation to the goods an occasional importer who has complied with the requirements of regulation 15 below.
Holding excise goods in duty suspension and approval of the occupier etc. of a tax warehouse
8
1
Excise goods may be deposited and kept under duty suspension arrangements only in a tax warehouse.
2
An occupier, owner or operator of a tax warehouse may be approved by the Commissioners in relation to that tax warehouse, and in relation to the excise goods which may be deposited and kept in that warehouse; and those goods may be specified by the Commissioners in their approval by reference to a class or other description of those goods.
3
The Commissioners may withdraw their approval of any person specified in paragraph (2) above for any contravention of these Regulations, or of any provision of the customs and excise Acts so far as they relate to that person’s operation of that tax warehouse.
Moving excise goods in duty suspension
9
1
Subject to regulations 10 and 11 below, Community excise goods may be moved in duty suspension from the place of importation to —
a
a tax warehouse, provided that the excise goods are of a class or description specified in the Commissioners' approval of that tax warehouse;
b
any other premises provided that the excise goods are moved under the instructions of —
i
a REDS who is registered in respect of excise goods of the same class or description as the imported Community excise goods and who has complied with the requirements imposed by regulation 12 below; or
ii
an occasional importer who has complied with the requirements imposed by regulation 15 below.
2
Subject to regulations 10 and 11 below, excise goods of any class or description may be moved in duty suspension from a tax warehouse —
a
to any other tax warehouse, in respect of which an authorised warehousekeeper has been approved to hold excise goods of the same class or description; or
b
for export, shipment as stores or removal to the Isle of Man.
3
Excise goods in relation to which any relief is conferred by or under the customs and excise Acts may be removed from a tax warehouse without payment of duty subject to any conditions relating to that relief.
Movement conditions
10
1
Save as the Commissioners may otherwise allow or require and except for movements between excise warehouses which the Commissioners may specify in a notice, a consignment of excise goods may not be moved under duty suspension arrangements unless —
a
the duty chargeable on the excise goods, and any charge described in paragraph (4) below, is secured as provided for in that paragraph;
b
the excise goods are accompanied by an appropriate document issued by the consignor;
c
the excise goods are transported in containers or packages;
d
the consignment is retained intact until one hour or such lesser period as the Commissioners may allow after the time of arrival of the excise goods at their destination when any approved seal (referred to in subparagraph (e) below) may be broken or removed; and
e
except as the Commissioners may allow, the containers or the packages referred to in subparagraph (c) above are secured by a seal, the form of which has been approved by the Commissioners.
2
Except as the Commissioners otherwise allow, imported Community excise goods which are subject to a duty of excise that has not been paid and which are not consigned to a tax warehouse shall upon their importation be consigned to a REDS.
3
In a UK distance selling arrangement the UK vendor shall —
a
before the excise products are consigned to the address in another member State, enter into a guarantee (containing such terms and particulars as that member State may specify) for the payment of the other member State’s charge;
b
at or before the importation of the excise products into the other member State, pay or arrange the payment of the other member State’s charge (and that obligation to pay or of arranging the payment shall be considered, for the purpose of this paragraph, to be discharged only if that payment is made);
c
keep and preserve a record of each UK distance selling arrangement.
4
The duty mentioned in subparagraph (a) of paragraph (1) above shall be secured by an approved guarantee or bond; and any charge of a similar nature to duty that may arise in another member State in respect of those excise goods, when consigned to any of the other member States, shall also be secured by such a guarantee or bond.
5
Where excise goods which are not in duty suspension are supplied, other than by way of UK distance selling arrangements, to a relevant person and those goods are to be removed to another member State, the consignor prior to the movement of the goods, shall ensure —
a
that the tax authorities in the member State of destination have been informed of the pending importation; and
b
that, before those goods are imported into that other member State, the latter’s charge in respect of those goods has been paid or arrangements have been made for its payment.
6
In paragraph (5) above “relevant person” means any person acquiring, other than for private purposes, excise goods that are not in duty suspension, and “charge” means the equivalent of a duty which will be charged by the law of the other member State.
Accompanying document and certificate of receipt
11
1
As specified in paragraph (2) below any person who consigns excise goods from the United Kingdom in the circumstances specified therein to an address in another member State shall —
a
issue a document (“accompanying document”) containing such particulars as may be specified by the Commissioners in a notice published by them; and
b
keep a record of every accompanying document issued by him and the receipt of every certificate of receipt received by him.
2
The persons specified in this paragraph are —
a
an authorised warehousekeeper who consigns excise goods under duty suspen sion arrangements to any person;
b
a trader who consigns duty-paid excise goods to himself or another trader;
c
a trader who consigns excise goods to any person; and
d
a trader who consigns duty-paid excise goods to any person when the trader is entitled to claim drawback of duty by or under the customs and excise Acts in respect of those excise goods.
3
Any trader who receives any excise goods by way of trade shall issue a certificate (“the certificate of receipt”) containing such particulars as may be specified by the Commissioners in a notice published by them and shall keep a record of the issue of the certificate of receipt and shall keep any accompanying document issued to him.
4
The certificate of receipt shall be delivered to the consignor of the excise goods by the 15th day of the month next following the month in which the excise goods were received.
5
If the excise goods are not received or if there is any material difference between excise goods and the description of those excise goods in any accompanying document issued to any consignee of those goods then the consignee shall —
a
furnish the Commissioners with a statement that the goods have not been received, or containing full particulars of that difference; and
b
furnish the consignor of the goods with a copy of that statement.
6
Upon receipt of a request made by any person concerned with the movement of any excise goods, the person who issued any accompanying document shall issue the person making the request with a certified copy of that accompanying document.
7
The carrier of any excise goods in relation to which any accompanying document has been issued shall while carrying the goods —
a
keep and preserve that document; and
b
produce it or cause it to be produced to an officer when required to do so for the purpose of allowing the officer to inspect it, copy or take extracts from it or to remove it at a reasonable time and for a reasonable period.
8
In this regulation —
“trader” means any person carrying on a trade or business which consists of or includes the buying, selling, dealing or handling of excise goods; and
“duty-paid excise goods” means excise goods which have been charged with a duty of excise which has been paid or otherwise accounted for to the satisfaction of the Commissioners.
PART V
REGISTERED EXCISE DEALERS AND SHIPPERS
Conditions of registration as a REDS
12
1
It shall be a condition of a REDS registration pursuant to Section 100G of the Management Act that he shall notify the Commissioners immediately in writing of any change to the particulars contained in any application that he made in discharge of a requirement imposed by the Commissioners for the purposes of obtaining that registration.
2
REDS may not hold or consign any excise goods under duty suspension arrangements.
3
A REDS who has arranged the importation of excise goods from another member State shall enter in a record the date of arrival of those excise goods on the territory of the United Kingdom, and the quantity and description of those goods, and shall do so immediately after that arrival.
Acting as a tax representative
13
Except as the Commissioners may allow, excise goods may not be consigned to an address in the United Kingdom under distance selling arrangements unless a REDS has been appointed to act as the vendor’s tax representative for the purpose of accounting for the duty.
Accounting for duty
14
1
Subject to the provisions of this regulation a REDS shall each month furnish the Commissioners with a return (to be known as a REDS return) which has been issued to him.
2
A REDS shall furnish his REDS return by delivering it to the Commissioners (at the REDS central accounting centre specified on the issued REDS return) within the following period (“the critical period”), that is to say —
a
the critical period shall be the four consecutive days immediately following the end of the calendar month, specified in the issued REDS return, when each of those days is a business day; and
b
if any of those days is not a business day the critical period shall be the three consecutive business days immediately following the end of that calendar month.
3
Subject to any duty deferment arrangements, a REDS shall pay to the Commis sioners by the end of each critical period the duty which —
a
is entered on a REDS return as being due from him; or
b
is due from him and has not been paid by him or by any other person;
and in this paragraph the duty that is due from him includes that duty for which a REDS, who is required by this Regulation to furnish a REDS return, is severally or jointly liable to pay by virtue of these Regulations, or any other provision made by or under the customs and excise Acts; and it includes any duty that should have been paid by the end of a previous critical period.
4
The Commissioners may impose a requirement which is different from, or is a variation of a requirement imposed by this regulation; and the paragraphs of this regulation that impose a requirement include a reference to such a different or varied requirement.
5
In this regulation “business day” means a day which is a business day within the meaning of section 92 of the Bills of Exchange Act 1892 .
PART VI
OCCASIONAL IMPORTERS
Approval and requirements
15
1
The Commissioners may approve a person as an occasional importer to import in the course of his business a consignment of excise goods under duty suspension arrangements.
2
Occasional importers may not hold or consign any excise goods under duty suspension arrangements.
3
Every occasional importer, in respect of each consignment of excise goods imported by him whether or not those goods are under duty suspension arrangements shall —
a
before the excise goods are dispatched to him —
i
inform the Commissioners that he is expecting the above-mentioned goods and shall supply such further particulars with respect to the consignment as the Commissioners may require;
ii
pay the duty or provide a guarantee satisfactory to the Commissioners securing payment of the duty; and
iii
furnish the consignor with a certificate stating that the duty has been paid or otherwise accounted for, or that the payment of duty has been secured to the satisfaction of the Commissioners.
b
as soon as the excise goods have been received by him, inform the Commissioners of the arrival of the goods;
c
retain the consignment intact with any seals unbroken for one hour or such other period as the Commissioners may allow or require; and
d
pay any duty that has not been paid in such manner as the Commissioners may direct.
4
An occasional importer shall inform the Commissioners by the fourth business day following the expected date of arrival if any excise goods are not received in accordance with the declaration made to the Commissioners by the occasional importer pursuant to paragraph (3) above.
5
The Commissioners, may permit a requirement which is different from or a variation of a requirement imposed by this regulation; and the paragraphs of this regulation that impose a requirement include a reference to any such different or varied requirement.
6
In this regulation “business day” has the same meaning given by paragraph (5) of regulation 14 above.
PART VII
FORFEITURE
Forfeiture of excise goods on which the duty has not been paid
16
Excise goods, in respect of which duty has not been paid, shall be liable to forfeiture where a breach of regulation 6 above or of any regulation contained in Part IV, V or VI of these Regulations, or of any condition or restriction imposed by or under such a regulation, relates to those excise goods.
Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
10th December 1992


text:
Citation and commencement
1
This Order may be cited as the Beaumaris Port Health Authority (Revocation) Order 1992 and shall come into force on 10th July 1992.
Revocations
2
The Orders specified in the Schedule to this Order are hereby revoked.
Signed by authority of the Secretary of State for Wales
R. Jarman
An Under Secretary Welsh Office
23rd June 1992


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Liverpool Obstetric and Gynaecology Services National Health Service Trust (Transfer of Trust Property) Order 1992 and shall come into force on 27th November 1992.
2
In this Order:
“the Authority” means Liverpool Health Authority;
“the Trust” means the Liverpool Obstetric and Gynaecology Services National Health Service Trust;
“the trust property” means the items specified in schedules of trust property prepared by and agreed upon by the Authority and the Trust on 5th April 1992 and 2nd September 1992, which schedules have been signed on behalf of both the Authority and the Trust.
Transfer of trust Property
2
On 27th November 1992 the trust property shall be transferred from the Authority to the Trust.
Signed by authority of the Secretary of State for Health
Tom Sackville
Parliamentary Under Secretary of State,
Department of Health
28th October 1992


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the East Worcestershire Waterworks Company (Constitution and Regulation) Order 1992 and shall come into force on 3rd November 1992.
2
In this Order —
“the 1845 Act ” means the Companies Clauses Consolidation Act 1845 ; and
“the 1863 Act ” means the Companies Clauses Act 1863 .
Approval of proposal contained in the special resolution
2
The proposal contained in the special resolution is hereby approved.
Date on which memorandum and articles come into force etc.
3
The date specified for the purposes of section 12(1) of the Act as the date on which the memorandum and articles shall come into force and the relevant provisions shall cease to have effect is 3rd November 1992.
Consequential provision
4
The local statutory provisions referred to in Schedule 2 hereto are repealed to the extent indicated in that Schedule with effect from 3rd November 1992.
Department of the Environment
Michael Howard
One of Her Majesty’s Principal Secretaries of State
6th October 1992


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Rickmansworth Water Plc (Constitutionand Regulation) Order 1992 and shall come into force on 21st February1992.
2
In this Order —
“the 1845 Act ” means the Companies Clauses Consolidation Act 1845 ;
“the 1863 Act ” means the Companies Act 1863 ; and
“the Third Schedule” means the Third Schedule to the Water Act 1945 .
Approval of proposal contained in the special resolution
2
The proposal contained in the special resolution is herebyapproved.
Date on which memorandum and articles come into force etc.
3
The date specified for the purposes of section 12(1) of the Act asthe date on which the memorandum and articles shall come into force andthe relevant provisions shall cease to have effect is 21st February1992.
Consequential provision
4
The local statutory provisions referred to in Schedule 2 hereto arerepealed to the extent indicated in that Schedule with effect from 21stFebruary 1992.
Michael Heseltine
One of Her Majesty’s Principal Secretaries of State
22nd January 1992\


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Westmorland Hospitals National Health Service Trust (Establishment) Order 1992 and shall come into force on 4th November 1992.
2
In this Order unless the context otherwise requires —
“ the Act ” means the National Health Service and Community Care Act 1990;
“establishment date” means 4th November 1992;
“operational date” has the meaning assigned to it in paragraph 3(1)(e) of Schedule 2 to the Act;
“the trust” means the Westmorland Hospitals National Health Service Trust established by article 2 of this Order.
Establishment of the trust
2
There is hereby established an NHS trust which shall be called the Westmorland Hospitals National Health Service Trust.
Nature and functions of the trust
3
1
The trust is established for the purpose specified in section 5(1)(a) of the Act.
2
The trust’s functions (which include functions which the Secretary of State considers appropriate in relation to the provision of services by the trust for one or more health authorities) shall be to own and manage hospital accommodation and services provided at Westmorland General Hospital, Burton Road, Kendal, Cumbria LA9 7RG and associated hospitals.
Directors of the trust
4
The trust shall have, in addition to the chairman, 5 non — executive directors and 5 executive directors.
Operational date and accounting date of the trust
5
1
The operational date of the trust shall be 1st April 1993.
2
The accounting date of the trust shall be 31st March.
Limited functions before operational date
6
Between its establishment date and its operational date the trust shall have the functions —
a
of entering into NHS contracts;
b
of entering into other contracts including contracts of employment; and
c
of doing such other things as are reasonably necessary to enable it to begin to operate satisfactorily with effect from its operational date.
Assistance by health authorities before operational date
7
1
The South Cumbria Health Authority shall —
a
until the operational date, make such staff and facilities available to the trust as are required to enable the trust to carry out its limited functions pending the transfer or appointment of staff to or by the trust and the transfer of facilities to the trust;
b
make available such premises as are required to enable the trust to carry out its limited functions pending the transfer of premises to the trust.
2
The South Cumbria Health Authority shall discharge the liabilities of the trust, incurred between the establishment date and the operational date, that are of a description specified in paragraph (3) of this article.
3
The liabilities referred to in the preceding paragraph are —
a
liability for the remuneration and travelling or other allowances of the chairman and non — executive directors of the trust;
b
liability for the travelling or other allowances of the members of committees and sub — committees of the trust who are not also directors of the trust;
c
liability for the remuneration of persons employed by the trust; and
d
any other liability which may reasonably be incurred by the trust for the purpose of enabling it to begin to operate satisfactorily with effect from its operational date.
4
The health authority specified for the purposes of paragraph 3(1)(f) of Schedule 2 to the Act (authority which is to make the scheme under section 6 of the Act for the transfer of staff) in relation to the trust shall be the South Cumbria Health Authority.
Restriction on disposal of assets
8
The sum specified for the purposes of paragraph 6(2)(d) of Schedule 2 to the Act (maximum value of freely disposable assets) in relation to the trust shall be £1,000,000.
Signed by authority of the Secretary of State for Health.
Tim Yeo
Parliamentary Under Secretary of State,
Department of Health
23rd October 1992


text:
Citation and commencement
1
These Regulations may be cited as the Motorways Traffic (England and Wales) (Amendment) Regulations 1992 and shall come into force on 1st July 1992.
Preliminary
2
The Motorways Traffic (England and Wales) Regulations 1982 shall be further amended in accordance with the following provisions of these Regulations.
Amendments relating to learner drivers
3
1
Regulation 11 shall be renumbered as paragraph (1) of that regulation and after that provision as so renumbered there shall be inserted the following paragraphs–
2
Paragraph (1) above does not apply to a large goods vehicle or to a passenger-carrying vehicle.
3
In this regulation, “large goods vehicle” and “passenger-carrying vehicle” have the meanings given by section 121 of the Road Traffic Act 1988 .
Amendments relating to the use of right hand or off side lane
4
1
Regulation 12 shall be amended as follows.
2
In paragraph (1)–
a
for sub-paragraph (a) there shall be substituted the following sub-paragraph–
a
a goods vehicle having a maximum laden weight exceeding 7.5 tonnes,
; and
b
For sub-paragraph (d) there shall be substituted the following sub-paragraph–
d
a vehicle which is a motor tractor, a light locomotive or a heavy locomotive.
3
For paragraph (4) there shall be substituted the following paragraphs–
4
Nothing in this regulation shall have effect so as to require a vehicle to change lane during a period when it would not be reasonably practicable for it to do so without involving danger of injury to any person or inconvenience to other traffic.
5
In this Regulation–
“goods vehicle” and “maximum laden weight” have the same meanings as in Schedule 6 to the 1984 Act , and
“overall length” has the meaning given by regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986 .
Amendments relating to persons on foot on a motorway
5
Regulation 13 shall be omitted.
Minor Amendments
6
1
In regulation 3(1), for sub-paragraph (a) there shall be substituted the following sub-paragraph–
a
“the 1984 Act” means the Road Traffic Regulation Act 1984;
.
2
For regulation 4, there shall be substituted the following regulation–
4
Subject to section 17(5) of the 1984 Act, these Regulations apply to every special road or part of a special road which can be used only by traffic of Class I or II.
3
In regulation 11, for the words “section 88(2) of the Road Traffic Act 1972” there shall be substituted the words “section 97(2) of the Road Traffic Act 1988” and for the words “section 85 of the Road Traffic Act 1972” there shall be substituted the words “section 89 of that Act”.
John MacGregor
Secretary of State for Transport
2nd June 1992
David Hunt
Secretary of State for Wales
8th June 1992


text:
1
This Order may be cited as the Corporation Tax Acts (Provisions for Payment of Tax and Returns) (Appointed Days) Order 1992.
2
1
The day appointed for the purposes of the enactments specified in paragraph (2) of this article is 30th September 1993.
2
The enactments specified in this paragraph are —
a
sections 85 , 86 , 88 , and 91 of, and paragraph 7 of Schedule 6 to, the Finance (No.2) Act 1987;
b
sections 8(3), 10 , 252(2) and (3), 419(1) and (3), 584(1), (2) and (5) to (10), and 826 , of the Income and Corporation Taxes Act 1988;
c
section 102 of the Finance Act 1989;
d
sections 137(5), 139(8), 179 , 189 and 190 of the Taxation of Chargeable Gains Act 1992.
3
1
The day appointed for the purposes of the enactments specified in paragraph (2) of this article is 31st December 1993.
2
The enactments specified in this paragraph are sections 82 and 83 of the Finance (No.2) Act 1987.
Nicholas Baker
Gregory Knight
Two of the Lords Commissioners of Her Majesty’s Treasury
7th December 1992


text:
1
This Order may be cited as the Northern Ireland (Emergency Provisions) Act 1991 (Amendment) Order 1992 and shall come into force on 11th August 1992.
2
The following organisation, that is to say —
“The Ulster Defence Association.”,
is hereby added to Schedule 2 to the Northern Ireland (Emergency Provisions) Act 1991 (which specifies organisations which are proscribed organisations for the purposes of that Act).
P. B. B. Mayhew
One of Her Majesty’s Principal Secretaries of State
Northern Ireland Office
10th August 1992