text:
Title and commencement
1
This Order may be cited as the Fife and Tayside Regions and North East Fife and Perth and Kinross Districts (Butterwell/Burnside) Boundaries Amendment Order 1990, and shall come into force on 15th February 1990.
Interpretation
2
In this Order–
“the 1977 Regulations ” means the Local Government Area Changes (Scotland) Regula tions 1977 ; and
“boundary map 1” means the map prepared by the Scottish Office marked “The Fife and Tayside Regions and North East Fife and Perth and Kinross Districts (Butterwell/Burnside) Boundaries Amendment Order 1990 Map 1” and deposited in accordance with regulation 3 of the 1977 Regulations;
“boundary map 2” means the map prepared by the Scottish Office marked “The Fife and Tayside Regions and North East Fife and Perth and Kinross Districts (Butterwell/Burnside) Boundaries Amendment Order 1990 Map 2” and deposited in accordance with regulation 3 of the 1977 Regulations;
and, in the Schedule to this Order, any reference to a boundary of a region is a reference to a boundary existing immediately before the commencement of this Order.
Application of the 1977 Regulations
3
Save insofar as they can have no application in relation to the area changes effected by this Order, the provisions of the 1977 Regulations shall apply in relation thereto for the purposes of, or in consequence of, this Order.
Area changes
4
1
Part of North East Fife District in Fife Region, being the area A described in Part I of the Schedule to this Order and shown delineated, hatched and marked “Area A” on boundary map 1, shall be transferred to Perth and Kinross District in Tayside Region.
2
Those parts of Perth and Kinross District in Tayside Region, being –
a
the area B at Butterwell described in Part II of the Schedule to this Order and shown delineated, hatched and marked “Area B” on boundary map 1, and
b
the area C at Burnside described in Part II of the Schedule to this Order and shown delineated, hatched and marked “Area C” on boundary map 2,
shall be transferred to North East Fife District in Fife Region.
Consequential changes of electoral arrangements
5
1
Area A described in Part I of the Schedule to this Order (being the area transferred by article 4(1) of this Order) —
a
shall cease to form part of electoral division 22 of Fife Region and of ward 5 (Auchtermuchty/Strathmiglo) of North East Fife District ; and
b
shall form part of electoral division 46 (Kinross) of Tayside Region and of ward 28 (West Kinross) of Perth and Kinross District .
2
Each of areas B and C described in Part II of the Schedule to this Order (being the areas transferred by article 4(2) of this Order)–
a
shall cease to form part of electoral division 46 (Kinross) of Tayside Region and of ward 28 (West Kinross) of Perth and Kinross District; and
b
shall form part of electoral division 22 of Fife Region and of ward 5 (Auchtermuchty/Strathmiglo) of North East Fife District.
James Douglas-Hamilton
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
14th January 1990


type: legislation

jurisdiction: UK

text:
1
The new highways which the Secretary of State proposes to construct along the routes described in the Schedule to this Order which connect the main new trunk road with other highways at the places stated in that Schedule (the highways along these routes being in this Order referred to as “the slip roads”), shall become trunk roads as from the date when this Order comes into force.
2
The centre line of each of the slip roads is indicated by a heavy black line on the deposited plan.
3
The Secretary of State directs as respects any part of a highway which crosses the route of any of the slip roads that–
a
where the highway is a highway maintainable at the public expense by a local highway authority, the part in question shall be maintained by that authority; and
b
where the highway is not a highway so maintainable and is not maintainable under a special enactment or by reason of tenure, enclosure or prescription, the Secretary of State shall be under no duty to maintain the part in question,
until, in either case, a date to be specified in a notice given by the Secretary of State to the highway authority for that highway. The date specified will not be later than the date on which the relevant route is opened for the purpose of through traffic.
4
In this Order:–
i
“the deposited plan” means the plan contained in the plan folio num bered RSE A3/6B/65/2/14 marked “The London– Portsmouth Trunk Road A3 (Liphook–Ham Barn Section Slip Roads) (Part 2) Order 1990”, signed by authority of the Secretary of State and deposited at the Department of Transport, 43 Romney House, Marsham Street, London SW1P 3PY; and
ii
“the main new trunk road” means the highway to be provided by the Secretary of State in pursuance of the London–Portsmouth Trunk Road A3 (Liphook–Ham Barn Section) (Part 1) Order 1988 and the London– Portsmouth Trunk Road A3 (Liphook–Ham Barn Section) (Part 2: Headley Road to Queens Road) Order 1990 .
5
This Order shall come into force on 23rd May 1990 and may be cited as the London–Portsmouth Trunk Road A3 (Liphook–Ham Barn Section Slip Roads (Part 2) Order 1990.
Signed by authority of the Secretary of State for Transport
D. Gruffydd Jones
Regional Director South East Region
Department of Transport
24th April 1990


text:
Citation and commencement
1
These Regulations may be cited as the Movements of Capital (Required Information) Regulations 1990 and shall come into force on 3rd September 1990.
Interpretation
2
In these Regulations unless the context otherwise requires —
“the Board” means the Commissioners of Inland Revenue;
“control” has, in relation to a body corporate, the meaning given by section 840 of the Income and Corporation Taxes Act 1988;
“the Directive” means the Directive of the Council of the European Communities dated 24th June 1988 No. 88/361/ EEC ;
“the non-resident body corporate” means the body corporate which is not resident in the United Kingdom and created or issued shares or debentures, or the shares or debentures of which were transferred to any person, in the course of a relevant transaction;
“the principal section” means section 765A of the Income and Corporation Taxes Act 1988;
“relevant transaction” means a movement of capital which would be unlawful under section 765(1) of the Income and Corporation Taxes Act 1988 if Article 1 of the Directive did not apply to it;
“the resident body corporate” means the body corporate resident in the United Kingdom which has carried out a relevant transaction;
and any question whether a person is connected with another shall be determined in accordance with the like provisions as are contained in section 839(2) to (8) of the Income and Corporation Taxes Act 1988.
Information required for the purposes of the principal section
3
1
This regulation specifies the information relating to a relevant transaction and the persons connected with it (in this regulation referred to as “the required information”) which, subject to paragraph (5) below, is required to be given to the Board by the resident body corporate within six months of the carrying out of a relevant transaction.
2
The required information so far as it relates to the resident body corporate is —
a
its name;
b
the nature of its trade or business;
c
the tax office to which its accounts are submitted and its reference number there.
3
The required information so far as it relates to the non-resident body corporate is —
a
its name;
b
the territory from the laws of which it derives its status as a body corporate;
c
where the relevant transaction was causing or permitting the non-resident body corporate to issue shares, or to create and issue debentures, the member State in which the non-resident body corporate is claimed to have been resident for the purposes of the Directive at the time of that issue, or of that creation and issue, as the case may be, the grounds on which that claim is made and the facts which support it;
d
the nature of its trade or business;
e
the extent to which the resident body corporate has control over it and the means by which, or the powers by virtue of which, that control is exercisable —
i
before the relevant transaction was carried out, and
ii
after the relevant transaction was carried out.
4
The required information so far as it relates to the relevant transaction is a full description of the transaction and of all steps taken in the course of the transaction and, without prejudice to the generality of that requirement, includes in particular —
a
the date on which the transaction was carried out;
b
the name of any person to whom shares or debentures were issued or transferred;
c
where that person is a body corporate, the territory from the laws of which it derives that status;
d
the member State in which that person is claimed to have been resident for the purposes of the Directive at the time of the issue or transfer, the grounds on which that claim is made and the facts which support it;
e
whether, and if so in what way, any such person is connected with the resident body corporate;
f
where the relevant transaction was causing or permitting the non-resident body corporate to issue shares —
i
the class or category of those shares,
ii
the dividend rights attaching to them, and
iii
if the terms on which they were issued included provision for their redemption, the circumstances in which they can be redeemed;
g
where the relevant transaction was causing or permitting the non-resident body corporate to create and issue debentures —
i
the rate at which interest is payable on the amount secured by them,
ii
any amount by which the issue price was less than the amount payable on their redemption, and
iii
whether any amount payable in respect of the debentures is determined by reference to the movement of an index of prices, earnings or any other indicator of an economic nature published in the United Kingdom or elsewhere;
h
where the relevant transaction was transferring shares or debentures, or causing or permitting shares or debentures to be transferred —
i
the name of any body corporate making the transfer if that body corporate was not the resident body corporate,
ii
the territory from the laws of which that body corporate derives that status,
iii
the member State in which it is claimed to have been resident for the purposes of the Directive at the time of the transfer, the grounds on which that claim is made and the facts which support it;
i
the consideration given for any issue or transfer of shares or debentures and, if that issue or transfer was not for full consideration in money or money’s worth, the reason why full consideration was not given;
j
the reason for the transaction and an estimate of the effect of that transaction on the liability to tax in the United Kingdom of the resident body corporate and of any company which would be deemed to be a member of the group of companies which includes the resident body corporate for the purposes of Chapter IV of Part X of the Income and Corporation Taxes Act 1988, if in section 413(3) of that Act the words “51 per cent. subsidiary” were substituted for the words “75 per cent. subsidiary”.
5
Where a resident body corporate has caused or permitted shares or debentures to be created, issued or transferred, or has transferred shares or debentures, and another resident body corporate has already given the required information relating to the creation, issue or transfer in question and the persons connected with it, the first mentioned resident body corporate is not required to give any information relating to those matters or those persons.
Notice to give further particulars — prescribed period
4
The period prescribed by this regulation within which the resident body corporate shall give to the Board such further particulars as the Board may require in accordance with subsection (2)(b) of the principal section is 60 days from the date of the notice given by the Board under that subsection.
A. J. G. Isaac
L. J. H. Beighton
Two of the Commissioners of Inland Revenue
10th August 1990


text:
Citation, commencement, application and interpretation
1
1
This Order may be cited as the Road Traffic Accidents (Payments for Treatment) Order 1990 and shall come into force on 1st August 1990.
2
This Order applies in relation to treatment given on or after 1st August 1990, and to an examination made on or after that date, of a person who dies or suffers bodily injury in respect of which a payment is made under section 157 or 158 of the Act .
3
In this Order “the Act” means the Road Traffic Act 1988 .
Maximum payments for hospital treatment of traffic casualties
2
In section 157(2) of the Act (maximum amounts of payments for hospital treatment of traffic casualties) for the sum of £2,000.37 there shall be substituted the sum of £2,546.00, and for the sum of £200.04 there shall be substituted the sum of £255.00.
Payment for emergency treatment of traffic casualties
3
In section 158(2) of the Act (payments by users of vehicles of fees and mileage allowances to practitioners in respect of emergency treatment) for the sum of £15.00 there shall be substituted the sum of £18.20, and for the sum of 29 pence there shall be substituted the sum of 35 pence.
Stephen Dorrell
Parliamentary Under Secretary of State for Health
4th July 1990
M. B. Forsyth
Parliamentary Under Secretary of State, Scottish Office
4th July 1990


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Redundancy Payments (Local Government) (Modification) (Amendment) Order 1990 and shall come into force on 1st April 1990.
2
In this Order the “ principal Order ” means the Redundancy Payments (Local Government) (Modification) Order 1983 .
Amendments to the principal Order
2
The principal Order shall be amended as follows:–
a
In article 1(2)(a) after the fourth reference to “the 1978 Act” add– “or, in relation to any person to whom this Order applies by reason of an amendment contained in the Redundancy Payments (Local Government) (Modification) (Amendment) Order 1990, any event occurring on or after the coming into force of that Order on the happening of which an employee may become entitled to a redundancy payment in accordance with the provisions of the 1978 Act”.
b
In article 4(3) after “paragraph (4) (5)” delete “and (6)” and substitute “(6) and (7)”.
c
After article 4(6) add–
7
Where a period of employment of a person to whom this Order applies by reason of an amendment contained in the Redundancy Payments (Local Government) (Modification) (Amendment) Order 1990 falls to be com puted in accordance with the provisions of the 1978 Act as modified by this Order, the provisions of this Order shall have effect in relation to any period whether falling wholly or partly before or after the coming into force of that Order
d
In Schedule 1 after entry 78 there shall be added–
79
Scottish Homes, established under the Housing (Scotland) Act 1988 .
80
The Edinburgh New Town Conservation Committee.
81
Corporate Colleges established under the Self-Governing Schools etc. (Scotland) Act 1989 .
82
The London Pensions Fund Authority.
83
The Board of Management of a Self-Governing School as defined in section 80(1) of the Self-Governing Schools etc. (Scotland) Act 1989
84
The Horniman Public Museum and Public Park Trust.
85
The Geffrye Museum Trust.
Signed by order of the Secretary of State.
Patrick Nicholls
Parliamentary Under Secretary of State,
Department of Employment
30th March 1990


text:
1
This Order may be cited as the Value Added Tax (Imported Goods) Relief (Amendment) Order 1990 and shall come into force on 1st January 1991.
2
In Group 8, Item 8 of Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 for “£7” there shall be substituted “£15”.
Thomas Sackville
Gregory Knight
Two of the Lords Commissioners of Her Majesty’s Treasury
12th December 1990


text:
Citation, commencement and effect
1
These Regulations may be cited as the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990, shall come into force on 30th November 1990 and shall have effect with respect to the year 1991 — 92 and subsequent years of assessment.
Interpretation
2
In these Regulations unless the context otherwise requires —
“ the Board ” means the Commissioners of Inland Revenue;
“dividend” means any distribution in respect of investments including any qualifying distribution as defined for the purposes of the Corporation Tax Acts and whether described as a dividend or otherwise;
“exempt friendly society”means a registered friendly society exempt from income tax and corporation tax under the provisions of sections 460 and 461 of the Taxes Act ;
“general client account deposit” means a deposit held by a building society in a client account (other than one which is identified by the building society as one in which sums are held only for one or more particular clients of the person whose account it is) in respect of which that person is required by provision made under any enactment to make payments representing interest to some or all of the clients for whom, or on whose account, he received the sums deposited in the account;
“gross payment” means a payment falling within any of the descriptions in regulation 4;
“inspector” includes any officer of the Board;
“investment” includes any shareholding, deposit or loan;
“investor” means the holder of an account with a building society in relation to which a payment of a dividend or interest in respect of an investment is made;
“notice” means notice in writing;
“payment” (except in relation to a payment to the Board) includes “credit” and “paid” shall be construed accordingly;
“payment quarter” means a period of three months ending with the last day of February, May, August or November;
“qualifying certificate of deposit” has the meaning given by section 482(6) of the Taxes Act with the substitution of the words “building society” for the word “deposit-taker”;
“qualifying time deposit” in relation to interest paid on a deposit made before 6th April 1991 has the meaning given by regulation 2(1) of the 1986 Regulations , but otherwise has the meaing given by section 482(6) of the Taxes Act;
“the 1986 Regulations” mean the Income Tax (Building Societies) Regulations 1986 ;
“the Taxes Act”means the Income and Corporation Taxes Act 1988;
“year” means a year beginning with 6th April in any year and ending with 5th April in the following year.
Deduction and payment of income tax
3
1
In the cases prescribed by paragraph (2) a building society shall, on making any payment of a dividend or interest in respect of shares in, or deposits with or loans to, the society, deduct out of the payment a sum representing the amount of income tax on it for the year in which the payment was made, and shall account for and pay to the Board in accordance with regulation 10 the sum which it was liable to deduct.
2
The cases prescribed by this paragraph are all payments of dividends or interest in respect of an investment other than gross payments.
Gross payments
4
1
A gross payment is a payment by a building society of a dividend or interest in respect of an investment which at the time of payment falls within any of the following descriptions —
a
a payment to an individual beneficially entitled to the payment or to individuals jointly so entitled (including a Scottish partnership, all the partners in which are individuals), being an individual or individuals not ordinarily resident in the United Kingdom;
b
a payment to trustees of a trust in the income of which no person has an interest apart from —
i
an individual who is not ordinarily resident in the United Kingdom, or
ii
a Scottish partnership, all the partners in which are such individuals;
c
a payment to personal representatives in respect of an investment forming part of a deceased person’s estate which was beneficially owned by the deceased, being an individual not ordinarily resident in the United Kingdom at the time of his death (or in respect of an investment representing that investment or dividends or interest thereon);
d
a payment to a charity in respect of which exemption is granted under section 505(1)(c) of the Taxes Act;
e
a payment to an exempt friendly society;
f
a payment to an exempt approved scheme in respect of the whole of the income of which exemption is allowed under section 592(2) of the Taxes Act;
g
a payment to a company resident in the United Kingdom, which is a 51 per cent. subsidiary of the building society making the payment, where the building society and the company have jointly elected that any such payments shall be made gross and the election is in force at the time of the payment;
h
a payment of interest on a bank loan;
i
a payment of interest made to a building society on a loan made by a building society;
j
payment in respect of a qualifying certificate of deposit or a qualifying time deposit;
k
a payment for the purposes of approved personal pension arrangements as defined in section 630 of the Taxes Act;
l
payment in respect of a general client account deposit;
m
a payment of interest in respect of a quoted Eurobond where the circumstances specified in section 124(1) of the Taxes Act apply;
n
a payment to or for the benefit of an individual ordinarily resident in the United Kingdom or two or more such individuals jointly in circumstances where the conditions prescribed by regulations 5, 6 and 8 and, where applicable, regulation 9 are fulfilled.
2
An election under paragraph (1)(g) —
a
shall be made by notice to the inspector which shall set out the facts necessary to show that the building society and the company are entitled to make the election,
b
shall cease to be in force if at any time the building society and the company cease to be entitled to make the election and, on that happening the building society and the company shall forthwith notify the inspector, and
c
may be revoked at any time by notice given to the inspector by either the building society or the company making the election; and any such notice shall have effect from the time it is given.
3
For the purposes of paragraph (1)(g) —
a
a company shall be treated as a 51 per cent. subsidiary of a building society if and so long as more than 50 per cent. of its ordinary share capital is owned directly or indirectly by the building society;
b
subject to sub-paragraph (c), a building society shall be treated as owning share capital directly or indirectly in a company if it would be so treated for the purposes of section 838 of the Taxes Act; and
c
for the purpose of sub-paragraph (a), a building society shall be treated as not being the owner —
i
of any share capital which it owns directly or indirectly in a company which is not resident in the United Kingdom, or
ii
of any share capital which it owns indirectly and which is owned directly by a company for which a profit on the sale of the shares would be a trading receipt.
4
Elections made pursuant to regulation 6(1)(ff) of the 1986 Regulations shall have effect as if made pursuant to paragraph (1)(g) of this regulation.
5
For the purposes of paragraph (1)(n) and subject to paragraph (6), where the conditions prescribed by regulations 5, 6 and 8 and, where applicable, regulation 9 are fulfilled, a building society may, on receipt of the certificate referred to in regulation 5, refund to the investor an amount corresponding to the tax deducted from payments of dividends and interest previously made in the year and shall, on a written application made to the Board, recover a like amount of tax paid in respect of those payments to the amount refunded to the investor.
6
Paragraph (5) shall not apply where in any year a statement relating to that year has been furnished by the building society to the investor pursuant to section 352 of the Taxes Act prior to receipt of the certificate referred to in regulation 5.
Certificate of non-liability to tax
5
1
Paragraph (2) of this regulation and regulations 6, 8 and 9 prescribe conditions which, if fulfilled, enable a gross payment within paragraph (1)(n) of regulation 4 to be made.
2
The conditions prescribed by this paragraph are —
a
that a certificate is supplied to the building society to the effect that the person beneficially entitled to the payment of a dividend or interest (in this paragraph referred to as “the payment”) is unlikely to be liable to pay any amount by way of income tax for the year in which the payment is made;
b
subject to sub-paragraph (c), that the certificate is given by —
i
an investor who was aged 16 or over at the beginning of the year in which the payment is made and who is beneficially entitled to the payment; or
ii
the parent or guardian of a person beneficially entitled to the payment where that person is under the age of 16 at the beginning of the year in which the payment is made; or
iii
a person beneficially entitled to the payment where that person is under the age of 16 at the beginning of the year in which the payment is made but will attain that age during the year; or
iv
the donee of a power of attorney authorising him to administer the financial affairs of a person beneficially entitled to the payment;
c
that the certificate is not given or supplied in circumstances where —
i
the provisions of section 663 of the Taxes Act apply to the payment, or
ii
the account to which the certificate, if given, would relate is specified in a notice which has been issued under regulation 6(3)(d) and which has not been cancelled;
d
that the certificate is given and supplied to the building society —
i
where paragraph (i), (ii) or (iv) of sub-paragraph (b) applies, before the end of the year in which the payment is made, or
ii
where paragraph (iii) of sub-paragraph (b) applies, before the end of the year in which the person beneficially entitled to the payment attains the age of 16; and
e
that the certificate is given on a form provided by the Board which contains —
i
the information specified in the Schedule to these Regulations, and
ii
an undertaking by the person giving it that if he, being the person beneficially entitled to the payment, or the person so entitled becomes liable to pay any amount by way of income tax for the year in which the payment is made, he will notify the building society in writing accordingly, specifying the account to which the certificate relates together with the account number and, where necessary for identifying the account, the branch of the building society where the account is held.
Certificate ceasing to be valid
6
1
The condition prescribed by this regulation is that the certificate referred to in regulation 5 continues in full force and effect and has not ceased to be valid.
2
A certificate ceases to be valid in any of the circumstances specified in paragraph (3).
3
The circumstances specified in this paragraph are —
a
the receipt by the building society of information by way of a notification pursuant to regulation 5(2)(e)(ii) that the person beneficially entitled to a payment of a dividend or interest arising on an account specified in the notification has become liable to pay an amount by way of income tax for the year in which the payment is made;
b
in the case of a certificate given under regulation 5(2)(b)(ii), the ending of the year in which the person beneficially entitled to the payment attains the age of 16;
c
the failure by a person who has given a certificate under regulation 5(2)(b)(iii), but is not the holder of the account to which the certificate relates, to become the holder before the first payment of a dividend or interest after the end of the year in which he attains the age of 16;
d
where the Board, having reason to believe that a person beneficially entitled to a payment of a dividend or interest is or has become liable to pay an amount by way of income tax, by notice require a building society to deduct tax pursuant to regulation 3 from payments of dividends or interest which —
i
are made in respect of an account which is held by or on behalf of that person and which, together with the account number and, where necessary for identifying the account, the branch of the building society where the account is held, is specified in the notice, and
ii
are made to or for the benefit of that person after the expiry of a period of 30 days following the date of issue of the notice;
e
notification is received by the building society that the person by whom or on whose behalf the certificate was given has died.
Consequences of notice under regulation 6(3)(d)
7
1
Where the Board issue a notice under regulation 6(3)(d) —
a
they shall at the same time send a copy to the person referred to in the notice;
b
subject to paragraphs (2) and (3), no further certificate under regulation 5 may be given by or on behalf of the person referred to in the notice in respect of an account specified in the notice;
c
the building society may at its option deduct tax pursuant to regulation 3 from payments of dividends or interest referred to in regulation 6(3)(d) which are made within the period of 30 days referred to in that regulation.
2
If the Board are satisfied, as a result of information received following the issue of a notice under regulation 6(3)(d), that the person referred to in the notice either —
i
was not liable at the date of the notice, and has not since become liable, to pay an amount by way of income tax, or
ii
is no longer liable to pay such an amount,
they shall cancel the notice and give notice of the cancellation to the building society and the person referred to in the notice under regulation 6(3)(d).
3
Where a notice of cancellation is issued by the Board under paragraph (2), a further certificate may be given in accordance with the conditions of regulation 5 by or on behalf of the person referred to in the notice under regulation 6(3)(d).
Obsolescent accounts
8
1
The condition prescribed by this regulation is that, subject to paragraphs (3) and (4), a payment of a dividend or interest arising on an account held with a building society is not a payment in respect of which a written application has been made to the Board by the building society in the circumstances specified in paragraph (2) to the effect that, notwithstanding the provisions of regulations 5 and 9, the payment should be made under deduction of tax pursuant to regulation 3.
2
The circumstances specified in this paragraph are where —
a
the account to which the payment relates is of a class which, prior to 6th April 1991, had ceased to be available to a person desiring to open a new account;
b
the application, which may relate to more than one such class of account —
i
gives sufficient particulars of each such class to enable the Board to determine whether the application is validly made, and
ii
is made not less than 30 days before the first date after 5th April 1991 on which a payment of a dividend or interest arising on any account to which the application relates is to be made.
3
An application under paragraph (1) shall be of no effect if within 30 days after receipt of the application the Board notify the building society concerned that, having regard to paragraph (2), they are not satisfied that the application is validly made.
4
A building society may by notice to the Board —
a
cancel an application made under paragraph (l), or
b
vary the application so that it ceases to relate to certain accounts;
and where the application is so cancelled or varied, the condition prescribed by this regulation shall cease to apply to payments of dividends or interest arising on accounts to which the application formerly related and made after the date of the notice.
Joint accounts
9
1
The conditions prescribed by this regulation apply where more than one person is beneficially entitled to a payment of a dividend or interest arising on an account held with a building society.
2
The prescribed conditions are that —
a
a certificate referred to in regulation 5 is given by or on behalf of —
i
each person beneficially entitled to the payment of a dividend or interest, or
ii
one or more (but not all) of such persons individually; and
b
a notice under paragraph (6) relating to the payment of a dividend or interest —
i
has not been given to the Board by the building society, or
ii
has been so given and has subsequently been cancelled by the building society under paragraph (7).
3
Where the condition in paragraph (2)(a)(i) was satisfied but a certificate has ceased to be valid at any time by reason of the occurrence of one of the circumstances specified in sub-paragraph (a), (b), (c) or (d) of regulation 6(3), this paragraph shall apply in relation to a payment of a dividend or interest made —
a
after that time, or
b
where sub-paragraph (d) of regulation 6(3) applies —
i
after the expiry of a period of 30 days following the date of issue of the notice referred to in that sub-paragraph, or
ii
after such date falling within that period as the building society may at its option determine.
4
Subject to paragraph (6), where the condition in paragraph (2) (a)(ii) is satisfied or paragraph (3) applies, for the purposes of these Regulations and of deduction of tax pursuant to regulation 3, it shall be assumed that each person is beneficially entitled in equal shares to the payment of a dividend or interest and accordingly —
a
payment of so much of the dividend or interest as by virtue of this paragraph corresponds to the share of any person by or on behalf of whom a certificate was given shall be made without deduction of tax pursuant to paragraph (1)(n) of regulation 4, and
b
payment of the remainder of the dividend or interest shall be made under deduction of tax pursuant to regulation 3.
5
Tax deducted from a payment within paragraph (4)(b) shall, for all the purposes of the Income Tax Acts, be treated as income tax paid by the person or persons to whom the payment is treated as being made.
6
A building society may by notice inform the Board of its intention that, in circumstances where the condition in paragraph (2)(a)(ii) is satisfied or paragraph (3) applies, the whole of a payment of a dividend or interest referred to in the notice shall be made under deduction of tax pursuant to regulation 3 and, subject to paragraph (7), where such notice is given paragraph (4) shall not apply and tax shall accordingly be deducted by the building society from any payment to which the notice relates and which is made after the date of the notice.
7
A building society may by notice to the Board (in this paragraph referred to as “the cancellation notice”) cancel a notice given under paragraph (6) and, where a notice is cancelled, paragraph (4) shall apply to any payment of a dividend or interest to which the notice formerly related and which is made after the date of the cancellation notice.
Collection of amounts representing income tax payable by building societies
10
1
The like provisions as are contained in Schedule 16 to the Taxes Act (“the Schedule 16 provisions”) shall have effect for the purposes of these Regulations but with the modifications specified in the following paragraphs of this regulation.
2
Any payment by a building society of the following descriptions is, for the purposes of the Schedule 16 provisions, a relevant payment —
a
a payment of a dividend or interest to which regulation 3 applies;
b
a payment of a dividend or interest made after 28th February 1991 and before 6th April 1991 to which regulation 3 of the 1986 Regulations applied.
3
The Schedule 16 provisions shall have effect in relation to any such relevant payment —
a
with the substitution for any reference to a company of a reference to a building society;
b
as if the amount payable to the Board in respect of any relevant payment made before 6th April 1991 were income tax in respect of the relevant payment;
c
with the omission of paragraph 1 of that Schedule;
d
with the substitution for paragraphs (a) to (c) of paragraph 2(2) of that Schedule of the words —
a
each complete payment quarter within the accounting period, beginning with the payment quarter ending 31st May 1991;
b
each part of an accounting period (other than an accounting period ending on or before 22nd March 1991) being a part which begins after February 1991 and which is not a complete payment quarter.
; and
e
as if paragraph 5 of that Schedule had effect only in relation to payments —
i
which are received by the building society after February 1991,
ii
which fall to be taken into account in computing its income chargeable to corporation tax, and
iii
in respect of which no claim has previously been made under that paragraph as modified by regulation 7(3)(e) of the 1986 Regulations.
4
Tax which by virtue of this regulation is assessable in accordance with the Schedule 16 provisions is tax assessable in accordance with those provisions for the purposes of section 87 of the Taxes Management Act 1970 .
Declarations by investors
11
1
A building society may not treat an investment, or any payment of a dividend or interest in respect of it (in this paragraph and in paragraph (2) referred to as “the payment”), as being within the provisions of sub-paragraphs (a) to (f) or sub-paragraph (k) of paragraph (1) of regulation 4 unless it has received from the investor a declaration in writing which can reasonably be taken to indicate that, at the time of the payment, those provisions apply.
2
An individual referred to in sub-paragraphs (a) to (c) of paragraph (1) of regulation 4 as not ordinarily resident in the United Kingdom may not be treated as such unless a declaration in writing has been made by that individual or, where sub-paragraph (c) applies, by his personal representatives to the building society that —
a
where sub-paragraph (a) or (b) applies, at the time the declaration is made he is not ordinarily resident in the United Kingdom and that he will inform the building society if he becomes so ordinarily resident; or
b
where sub-paragraph (c) applies, the individual was not ordinarily resident in the United Kingdom at the time of his death;
but where the declaration does not give the address of the person making the declaration it shall be supported by a certificate given by the building society.
3
Every declaration and certificate shall be made on a form provided by the Board.
4
A building society shall be entitled to act upon a declaration so made unless or until it is in possession of information which can reasonably be taken to indicate that the provisions of regulation 4 specified in paragraphs (1) or (2) are not or might not be applicable.
5
A building society shall, on being so required by notice given to it by the inspector, make any declaration and any certificate to which the notice refers available for inspection by the inspector or by a named officer of the Board, within such time as may be specified in the notice.
6
The inspector or officer to whom they are to be made available shall be entitled to take copies of, or make extracts from, any declaration or certificate.
7
Every declaration and every certificate to which this regulation refers shall be preserved by a building society, in such manner as may be approved by the Board, for two years after it has ceased to be otherwise required under the provisions of this regulation.
8
Declarations and certificates made pursuant to regulation 8 of the 1986 Regulations shall have effect as if made pursuant to the provisions of this regulation.
Returns of dividend and interest payments
12
The like provisions as are contained in section 17 of the Taxes Management Act 1970 (interest paid or credited by banks, etc. ) shall have effect in relation to a building society as if —
a
references to interest included references to dividends within the meaning of these Regulations; and
b
after the words “trade or business of banking” in subsection (1) there were inserted the words “or of a building society”.
Information to be provided to the Board — gross payments
13
1
This regulation applies to payments of dividends or interest by building societies made without deduction of tax in accordance with regulation 4(1)(n) and regulations 5 to 9 (in paragraph (2) referred to as “the gross payments regulations”), including payments made partly without and partly under deduction of tax pursuant to regulation 9(4).
2
The Board may by notice in writing require any building society to furnish them, within such time (not being less than 14 days) as may be provided by the notice, such information (including copies of any relevant books, documents or other records) as they may reasonably require for the purposes of the gross payments regulations and, in particular, for —
a
verifying payments of dividends or interest by building societies made without deduction of tax in accordance with regulation 4(l)(n); and
b
determining whether a person has given or supplied a certificate in compliance with the conditions of regulation 5.
Information to be provided to the Board — net payments
14
1
This regulation applies to payments of dividends or interest by a building society to which regulation 3 applies.
2
The Board may by notice require any building society to furnish them, within such time (not being less than 14 days) as may be provided by the notice, such information relating to amounts of dividends or interest paid by the building society to which this regulation applies and to tax deducted by the building society from such payments in accordance with regulation 3 as they may reasonably require for verifying the amount of tax so deducted.
3
The information which may be required by the Board under paragraph (2) shall include copies of any relevant books, documents or other records of the building society, not being records from which the identity of an investor can be ascertained.
Inspection of records
15
1
Every building society shall, whenever required to do so, make available for inspection by an officer of the Board authorised for that purpose, at such time as that officer may reasonably require, all such books, documents and other records in its possession or under its control as may be required by the Board under regulations 13 and 14.
2
Every certificate supplied to a building society pursuant to regulation 5 shall be preserved by the building society in such manner as may be approved by the Board for two years after it has ceased to be otherwise required under the provisions of these Regulations.
Use of information
16
1
Subject to paragraph (2) information obtained by the Board under regulation 13, 14 or 15 —
a
shall not be used for the purpose of ascertaining the tax liability (if any) of any person other than —
i
a person beneficially entitled to a payment of a dividend or interest within regulation 13 to whom the information obtained relates, and
ii
the building society; and
b
shall otherwise be used only for the purposes of these Regulations.
2
Paragraph (1) shall not be construed as preventing any disclosure of information within section 182(5) of the Finance Act 1989.
A. J. G. Isaac
T. J. Painter
Two of the Commissioners of Inland Revenue
8th November 1990


text:
1
This Order may be cited as the Public Telecommunication System Designation (Heartland Cablevision II (UK) Limited) (Nuneaton and Bedworth District and Part of North Warwickshire Borough) Order 1990 and shall come into force on 7th February 1991.
2
Each of the Applicable Cabled Systems is hereby designated as a public telecommunication system.
John Redwood
Minister of State,
Department of Trade and Industry
29th December 1990


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Financial Services Act 1986 (Restriction of Scope of Act and Meaning of Collective Investment Scheme) Order 1990 and shall come into force on 26th March 1990.
2
In this Order, “ the Act ” means the Financial Services Act 1986.
National Savings
2
1
The following Note shall be added to paragraph 3 of Schedule 1 to the Act —
3
This paragraph does not apply to any instrument creating or acknowledging indebtedness in respect of money received by the Director of Savings as deposits or otherwise in connection with the business of the National Savings Bank or in respect of money raised under the National Loans Act 1968 under the auspices of the Director of Savings or in respect of money treated as having been so raised by virtue of section 11(3) of the National Debt Act 1972 .
.
2
Paragraph 9 of Schedule 1 to the Act shall be amended in the following manner —
a
the word “Notes” shall be substituted for the word “Note.”;
b
the existing Note shall be numbered (1); and
c
the following Note shall be added —
2
This paragraph does not apply to rights under any contract under which money is received by the Director of Savings as deposits or otherwise in connection with the business of the National Savings Bank or raised under the National Loans Act 1968 under the auspices of the Director of Savings or under which money raised is treated as having been so raised by virtue of section 11(3) of the National Debt Act 1972.
.
Dealings as principal
3
Paragraph 17(4) of Schedule 1 to the Act shall be amended by deleting the words “, other than a transaction of a kind described in paragraph 3(a) or (b) above,”.
Sale of goods and supply of services
4
Paragraph 19 of Schedule 1 to the Act shall be amended by the substitution, in paragraph 19(3)(b), of the figure “5” for the figure “6”.
Advice given in sound, television or cable programmes
5
For paragraph 25A of Schedule 1 to the Act there shall be substituted —
Advice given in sound, television or cable programmes
25A
1
Paragraph 15 above does not apply in respect of any advice given in any programme or teletext transmission —
a
broadcast, or made for broadcasting, by the British Broadcasting Corporation or by the Independent Broadcasting Authority in accordance with the provisions of the Broadcasting Act 1981 ; or
b
included, or made for inclusion, in a cable programme service which is, or does not require to be, licensed under the Cable and Broadcasting Act 1984 ; or
c
broadcast, or made for broadcasting, by the Independent Broadcasting Authority in a DBS service.
2
In this paragraph —
a
“DBS service” has the same meaning as in section 37(3) of the Cable and Broadcasting Act 1984;
b
“programme”, in relation to a television or sound broadcasting service or a cable programme service, includes an advertisement and any other item included in that service; and
c
“teletext transmission” has the same meaning as in section 14(6) of the Broadcasting Act 1981 and includes any such transmission broadcast in a DBS service or in a service which is an additional teletext service within the meaning of section 47(2) of the Cable and Broadcasting Act 1984.
.
Amendment of section 75 of the Act
6
In section 75 of the Act —
a
subsections (5A), (5B) and (6)(e) are hereby repealed ; and
b
for paragraphs (l) to (n) of subsection (6) there shall be substituted the following paragraph —
l
arrangements which by virtue of paragraph 34 or 35 of Schedule 1 to this Act are not collective investment schemes for the purposes of that Schedule.
.
Collective Investment Schemes
7
In Schedule 1 to the Act after paragraph 33 there shall be added the following paragraphs —
34
1
For the purposes of this Schedule arrangements are not a collective investment scheme if —
a
the property to which the arrangements relate (other than cash awaiting investment) consists of shares;
b
they constitute a complying fund;
c
each participant is the owner of a part of the property to which the arrangements relate and, to the extent that his part of that property —
i
comprises relevant shares of a class which are admitted to the Official List of any member State or to dealings on a recognised investment exchange, he is entitled to withdraw it at any time after the end of the period of five years beginning with the date on which the shares in question were issued;
ii
comprises relevant shares which do not fall within sub-paragraph (i) above, he is entitled to withdraw it at any time after the end of the period of two years beginning with the date upon which the period referred to in sub-paragraph (i) above expired;
iii
comprises any other shares, he is entitled to withdraw it at any time after the end of the period of six months beginning with the date upon which the shares in question ceased to be relevant shares; and
iv
comprises cash which the operator has not agreed (conditionally or unconditionally) to apply in subscribing for shares, he is entitled to withdraw it at any time; and
d
the arrangements would meet the conditions described in section 75(5)(c) of this Act were it not for the fact that the operator is entitled to exercise all or any of the rights conferred by shares included in the property to which the arrangements relate.
2
For the purposes of this paragraph —
a
“shares” means investments falling within paragraph 1 of this Schedule;
b
shares shall be regarded as being relevant shares if and so long as they are shares in respect of which neither —
i
a claim for relief made in accordance with section 306 of the Income and Corporation Taxes Act 1988 has been disallowed; nor
ii
an assessment has been made pursuant to section 307 of that Act withdrawing or refusing relief by reason of the body corporate in which the shares are held having ceased to be a body corporate which is a qualifying company for the purposes of section 293 of that Act; and
c
arrangements shall be regarded as constituting a complying fund if they provide that —
i
the operator will, so far as practicable, make investments each of which, subject to each participant’s individual circumstances, qualify for relief by virtue of Chapter III of Part VII of the Income and Corporation Taxes Act 1988; and
ii
the minimum subscription to the arrangements made by each participant must be not less than £2,000.
35
For the purposes of this Schedule the following are not collective investment schemes —
a
arrangements where the entire contribution of each participant is a deposit within the meaning of section 5 of the Banking Act 1987 or a sum of a kind described in subsection (3) of that section;
b
arrangements under which the rights or interests of the participants are represented by the following —
i
investments falling within paragraph 2 of this Schedule which are issued by a single body corporate which is not an open-ended investment company or which are issued by a single issuer which is not a body corporate and are guaranteed by the government of the United Kingdom, of Northern Ireland, or of any country or territory outside the United Kingdom; or
ii
investments falling within sub-paragraph (i) above which are convert-ible into or exchangeable for investments falling within paragraph 1 of this Schedule provided that those latter investments are issued by the same person as issued the investments falling within sub-paragraph (i) above or are issued by a single other issuer; or
iii
investments falling within paragraph 3 of this Schedule issued by the same government, local authority or public authority; or
iv
investments falling within paragraph 4 of this Schedule which are issued otherwise than by an open-ended investment company and which confer rights in respect of investments, issued by the same issuer, falling within paragraph 1 of this Schedule or within sub-paragraph (i), (ii) or (iii) above;
c
arrangements which would fall within paragraph (b) above were it not for the fact that the rights or interests of a participant (“the counterparty”) whose ordinary business involves him in engaging in activities which fall within Part II of this Schedule or would do so apart from Part III or IV are or include rights or interests under a swap arrangement, that is to say, an arrangement the purpose of which is to facilitate the making of payments to participants whether in a particular amount or currency or at a particular time or rate of interest or all or any combination of those things, being an arrangement under which —
i
the counterparty is entitled to receive amounts (whether representing principal or interest) payable in respect of any property subject to the scheme or sums determined by reference to such amounts; and
ii
the counterparty makes payments (whether or not of the same amount and whether or not in the same currency as those referred to in sub-paragraph (i) above) which are calculated in accordance with an agreed formula by reference to the amounts or sums referred to in sub-paragraph (i) above;
d
arrangements under which the rights or interests of participants are rights to or interests in money held in a common account in circumstances in which the money so held is held on the understanding that an amount representing the contribution of each participant is to be applied either in making payments to him or in satisfaction of sums owed by him or in the acquisition of property or the provision of services for him;
e
arrangements under which the rights and interests of participants are rights and interests in a fund which is a trust fund within the meaning of section 42(1) of the Landlord and Tenant Act 1987 .
.
Revocations
8
There are hereby revoked —
a
in the Financial Services Act 1986 (Restricition of Scope of Act) Order 1988 , article 5;
b
in the Financial Services Act 1986 (Extension of Scope of Act and Meaning of Collective Investment Scheme) Order 1988 , article 4; and
c
in the Financial Services Act 1986 (Restriction of Scope of Act and Meaning of Collective Investment Scheme) Order 1988 , article 5.
John Redwood
Parliamentary Under Secretary of State,
Department of Trade and Industry
26th February 1990


text:
Citation and commencement
1
These Regulations may be cited as the Royal Air Force Terms of Service (Amendment) Regulations 1990 and shall come into force on 1st January 1991.
Amendments to Regulations
2
1
Regulation 5 of the Royal Air Force Terms of Service Regulations 1985 (engagement with right to transfer to the reserve on notice) shall be amended in accordance with the following provisions of this regulation.
2
In paragraph (1), for the words “17 years 6 months” there shall be substituted “16 years”.
3
In paragraph (2) —
a
for the words from “either (but not both)” to “to say: (a)” there shall be substituted “the right”;
b
the words from “or (b)” to “the relevant date,” shall be omitted; and
c
for the words “such rights” there shall be substituted “such right”.
4
For paragraph (3), there shall be substituted the following paragraph —
3
A person enlisted pursuant to this Regulation shall retain the right conferred thereby to transfer to the reserve notwithstanding that his term is extended under Regulation 14(1).
.
On behalf of the Defence Council.
Peter Harding
Arran
Members of the Defence Council
28th November 1990


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Public Airport Companies (Capital Finance) Order 1990 and shall come into force on 1st April 1990.
2
In this Order,
“ the Act ” means the Local Government and Housing Act 1989;
“constituent council” shall be construed in accordance with section 16(2) of the Airports Act 1986 ;
“controlling authority” in relation to a public airport company has the same meaning as in section 16(2) of the Airports Act 1986;
“current assets” shall be construed in accordance with paragraph 77 of Schedule 4 to the Companies Act 1985 ;
“public airport company” has the same meaning as in section 16(1) of the Airports Act 1986;
“the relevant date”, in relation to a public airport company or any subsidiary of such a company, means —
in the financial year preceding 1st April 1990, 31st March 1990;
in any subsequent financial year if the company’s or subsidiary’s balance sheet is prepared as at a date in that year, that date, or if there is more than one such date the latest such date; and
in any other case, the last day of the financial year in question;
unless the public airport company or subsidiary, as the case may be, ceases to be a public airport company or subsidiary of such a company in which event it means the day preceding the date of cessor; and
“subsidiary”has the meaning given by section 736 of the Companies Act 1985.
3
In the case of a public airport company listed in column 1 of the Schedule to this Order a reference in this Order to the controlling authority shall have effect, except where the reference is to a constituent council of the controlling authority, as if it were a reference to the constituent council named in relation to that company in column 2 of that Schedule.
Liabilities of controlling authority
2
1
Where a public airport company or any subsidiary of such a company —
a
incurs additional liabilities; or
b
reduces its liabilities;
the liabilities are to be treated for the purposes of the application of Part IV of the Act as if they were incurred or reduced, as the case may be, by the controlling authority of that company; and, where they are to be so treated, the provisions of that Part are to apply as described in articles 3 and 4 below.
2
For the purposes of paragraph (1) above, a public airport company or any subsidiary of such a company incurs additional liabilities where, upon calculation, the total of its relevant liabilities on the relevant date in a financial year exceeds an amount equal to the total of its relevant liabilities on the relevant date in the immediately preceding financial year.
3
For the purposes of paragraph (1) above, a public airport company or any subsidiary of such a company reduces its liabilities where, upon calculation, the total of its relevant liabilities on the relevant date in a financial year is less than an amount equal to the total of its relevant liabilities on the relevant date in the immediately preceding financial year.
4
In paragraphs (2) and (3) above, “relevant liabilities”, in relation to a public airport company or any subsidiary of such a company, means the aggregate of —
a
the total of the liabilities of the company or subsidiary, other than current liabilities, which are shown in the company’s or subsidiary’s balance sheet or if there is no balance sheet as at any date in the financial year in question, the total of which is estimated by the controlling authority; and
b
the amount, if any, by which the total of the current liabilities of the company or subsidiary exceeds the total of its current assets;
and the issued share capital and stock of a company or subsidiary are to be treated as a liability owed to the person who holds such issued capital or stock.
5
In this article “liabilities” do not include any liability owed to the controlling authority or to a constituent council of the controlling authority nor any liabilities owed to or by a public airport company by or to any subsidiary of that company.
Application of Part IV of the Act: requirement for credit cover
3
1
This paragraph applies where a controlling authority, in accordance with article 2(1)(a) above, is to be treated as incurring additional liabilities in respect of a financial year.
2
Where paragraph (1) above applies, Part IV of the Act shall apply as if, but only as if, there were required to be available to that authority an amount of credit cover equal to the amount of additional liabilities calculated under article 2(2) above.
3
Each of the following amounts constitutes for the purposes of this article an amount of credit cover —
a
an amount which, in accordance with a determination of the controlling authority is set aside from the usable part of the authority’s capital receipts or from a revenue account of that authority for the financial year in question as provision to meet credit liabilities (being an amount over and above what they are required so to set aside by virtue of any other provision of Part IV of the Act); or
b
an amount by which, in accordance with a determination of the controlling authority, any credit approval issued or transferred to that authority, for the financial year in question, to the extent that they have not made a determination with respect to it under section 56(1) of the Act, is treated as reduced.
4
Any amount falling to be set aside in accordance with paragraph (3)(a) above shall be set aside, and any reduction in accordance with paragraph (3)(b) above of a credit approval which is a basic credit approval shall be treated as taking place, on the last day of the financial year during which the public airport company or subsidiary concerned incurs additional liabilities on the relevant date as described in article 2(2) above.
5
Any reduction in accordance with paragraph (3)(b) above of a credit approval which is a supplementary credit approval shall not exceed such amount of expenditure as the authority is satisified has been incurred during the relevant financial year by the public airport company or its subsidiary, as the case may be, for a purpose and during the period specified in that supplementary credit approval.
6
Any reduction in accordance with paragraph (3)(b) above of a credit approval which is a supplementary credit approval shall be treated as taking place on the earlier of either the last day of the period specified in the approval or the last day of the financial year described in paragraph (4) above.
7
In a case to which paragraph (4) above applies, a determination by a controlling authority under paragraph (3) above shall not be made later than 30th September in the financial year following that in which, in accordance with paragraph (4) above, an amount is to be set aside or a basic credit approval is to be treated as reduced.
8
In a case to which paragraph (6) above applies, a determination by a controlling authority under paragaph (3) above shall not be made later than 31st May in the financial year following that in which in accordance with paragraph (6) above the supplementary credit approval is to be treated as reduced.
Application of Part IV of the Act: additional credit allowance
4
1
Where a controlling authority, in accordance with article 2(1)(b), is to be treated as reducing its liabilities in respect of a financial year, Part IV of the Act shall apply as if, but only as if, that authority were entitled to an amount of additional credit allowance equal to the total of the reduction in liabilities for the public airport company and its subsidiaries concerned.
2
In paragraph (1) above, the reference to a reduction in liabilities for a public airport company or any subsidiary of such a company is a reference to an amount equal to the amount of the reduction in liabilities calculated under article 2(3) above.
3
Each of the following amounts constitutes for this purpose an amount of additional credit allowance —
a
an amount by which, in accordance with a determination of the controlling authority, any basic credit approval issued or transferred to that authority is treated as increased; and
b
a sum which, in accordance with a determination of that authority, is to cease to be set aside as provision for credit liabilities.
4
Any increase of a basic credit approval, in accordance with paragraph (3)(a) above, shall be treated as taking place, and any amount which is to cease to be set aside, in accordance with paragraph (3)(b) above, shall cease to be set aside, on the last day of the financial year in which the public airport company or subsidiary concerned reduced its liabilities on the relevant date as described in article 2(3) above.
5
If an amount ceases to be set aside in accordance with paragraph (3)(b) above,
a
the controlling authority’s credit ceiling shall at that time be increased by an amount equal to the amount ceasing to be set aside; and
b
an amount shall at that time be deducted from the amount taken into account under section 62(1)(d) of the Act for that authority equal to the amount ceasing to be set aside (and, by virtue of this sub-paragraph, the amount taken into account under section 62(1)(d) may, accordingly, be a negative amount).
6
Any amount which ceases to be set aside in accordance with paragraph (3)(b) above may be applied by the controlling authority according as it determines for one or more of the purposes described in section 60(2) of the Act and, subject to paragraph (10) below, an amount may be so applied in the financial year referred to in paragraph (4) above or in any later financial year.
7
An amount which is applied as provision to meet credit liabilities as described in paragraph (6) above may be used as an amount of credit cover for the purposes of section 50 of the Act or article 3 above in accordance with a determination of the controlling authority referring to the credit arrangement or additional liabilities, as the case may be.
8
Where any amount is applied as described in paragraph (6) above, the amount taken into account under section 62(1)(d) of the Act for the controlling authority shall at that time be increased by an amount equal to the amount so applied.
9
A determination by a controlling authority under paragraph (3) above shall be made not later than 30th September in the financial year following that in which, in accordance with paragraph (4) above, a basic credit approval is to be treated as increased or an amount ceases to be set aside.
10
A determination by a controlling authority under paragraph (6) above as to the manner in which any amount is to be applied shall not be made later than 30th September in the financial year following that in which, in accordance with the determination, an amount is to be applied.
Changes in the capitalisation or capital structure of a public airport company or subsidiary
5
1
Where a public airport company or any subsidiary of such a company —
a
reduces its share capital under section 135 of the Companies Act 1985;
b
purchases its own shares from any person other than the controlling authority or a constituent council of the controlling authority; or
c
redeems its own redeemable shares which are owned by a person other than the controlling authority or a constituent council of the controlling authority;
the controlling authority shall be entitled to an amount of additional credit allowance.
2
The amount of additional credit allowance shall be equal to —
a
where paragraph (1)(a) above applies, the amount of the payment in respect of the reduction by the company or subsidiary to its members;
b
where paragraph (1)(b) above applies, the value of any consideration in respect of the purchase given by the company or subsidiary; and
c
where paragraph (1)(c) above applies, the amount of the payment in respect of the redemption made by the company or subsidiary.
3
Paragraphs (3) to (10) of article 4 above shall apply for the purposes of this article as they apply for the purposes of article 4, subject to the substitution of a reference to the financial year in which the payment is made or, as the case may be, the consideration is given by the public airport company or subsidiary for the reference in paragraph (4) to the financial year in which the public airport company or subsidiary in question reduced its liabilities on the relevant date as described in article 2(3).
4
In this article the amount of additional credit allowance shall not include the amount of any payment paid or payable or the value of any consideration given or to be given to any of the following —
a
the controlling authority or a constituent council of the controlling authority of the relevant public airport company;
b
any subsidiary of that company; or
c
the public airport company which is the holding company of the relevant subsidiary.
Signed by authority of the Secretary of State for Transport
Michael Portillo
Minister of State,
Department of Transport
23rd March 1990


text:
Citation and commencement
1
These Regulations may be cited as the Social Security (Recoupment) Amendment Regulations 1990 and shall come into force on 3rd September 1990.
2
At the end of regulation 4 of the Social Security (Recoupment) Regulations 1990 (exempt payments) there shall be inserted the following paragraphs —
e
any payment made from the Macfarlane (Special Payments) Trust established on 29th January 1990 partly out of funds provided by the Secretary of State for the benefit of certain persons suffering from haemophilia; and
f
any payment made under the National Health Service (Injury Benefits) Regulations 1974 or the National Health Service (Scotland) (Injury Benefits) Regulations 1974 .
Signed by authority of the Secretary of State for Social Security.
Henley
Parliamentary Under-Secretary of State,
Department of Social Security
17th July 1990


text:
1
These Regulations may be cited as the Accounting Standards (Prescribed Body) Regulations 1990 and shall come into force on 20th August 1990.
2
The Accounting Standards Board Limited is hereby prescribed for the purposes of section 256(1) of the Companies Act 1985.
Sarah E. Brown
An Under Secretary,
Department of Trade and Industry
8thAugust 1990


text:
1
1
These Regulations may be cited as the Local Authorities (Capital Finance) (Approved Investments) Regulations 1990 and shall come into force on 1st April 1990.
2
In these Regulations, —
“authorised institution” has the same meaning as in the Banking Act 1987 ;
“bill of exchange” has the meaning given by section 3 of the Bills of Exchange Act 1882 ;
“gilt-edged securities” means any securities specified by an order under paragraph 1 of Part I of Schedule 2 to the Capital Gains Tax Ac t 1979 and the securities specified in Part II of that Schedule;
“The Stock Exchange” means The International Stock Exchange of the United Kingdom and the Republic of Ireland Limited;
“Treasury bills” means Treasury bills within the meaning of the Treasury Bills Act 1877
2
Subject to regulation 3, the following investments are approved for the purposes of Part IV of the Local Government and Housing Act 1989 (revenue accounts and capital finance of local authorities) —
a
any investment which was made by a local authority on or before 21st December 1989 and which is of such a description that, for the purposes of Part VIII of the Local Government, Planning and Land Act 1980 , if the investment had been made on that date, any expenditure on the making of that investment would not have been prescribed expenditure or the amount of prescribed expenditure which the authority would be taken to have paid on making the investment would have been nil;
b
any deposit made with an authorised institution or the Bank of England, or any certificate of such a deposit, and, for this purpose, “deposit” has the same meaning as in the Banking Act 1987 except that no account is to be taken of the reference to a local authority in paragraph 12 of Schedule 2 to that Act;
c
any deposit made with or shares in a building society, or any certificate of such a deposit, and, for this purpose, “deposit”, “share” and “building society” have the meaning given by section 119 of the Building Societies Act 1986 ;
d
any bill of exchange which has been accepted by an authorised institution;
e
Treasury bills;
f
gilt-edged securities;
g
securities admitted to the Official List of The Stock Exchange and issued by a body mentioned in Part I of the Schedule to these Regulations;
h
securities which are admitted to the Official List of The Stock Exchange and in respect of which all repayments of principal and payments of interest are guaranteed by Her Majesty’s Government; and
i
any advance made to, or a loan instrument issued by or to, a person or body mentioned in Part II of the Schedule to these Regulations.
3
Any investment mentioned in regulation 2 shall be approved for the purposes of Part IV of the Local Government and Housing Act 1989 in relation to the local authority making the investment only if —
a
the investment is denominated in sterling and any payments or repayments in respect of the investment are payable only in sterling;
b
in the case of the investments mentioned in paragraphs (b) to (d) and (i) of regulation 2, other than deposits made with the Bank of England or certificates of such deposits, the authority may require the investment to be repaid or redeemed —
i
without notice by the authority;
ii
at less than twelve months' notice by the authority; or
iii
within twelve months of the date on which the investment was made; and
c
any consideration received by the authority in respect of the investment is wholly in money paid to the authority.
Chris Patten
Secretary of State for the Environment
5th March 1990
Peter Walker
Secretary of State for Wales
1st March


text:
1
For the purpose of connecting the motorway with other highways, at the places stated in the schedule hereto, the Secretary of State is authorised to provide along the routes described in the said schedule special roads for the use of traffic of Classes I and II of the classes of traffic set out in Schedule 4 to the Highways Act 1980.
2
The centre line of each of the special roads is indicated by a heavy black line on the deposited plan.
3
The special roads shall become trunk roads on the date when this Scheme comes into force.
4
In this Scheme —
i
“the motorway”
means the M5 Birmingham-Exeter Motorway.
ii
“the deposited plan”
means the plan folio numbered HA16/1WM/3 marked “The M5 Birmingham-Exeter Motorway (Strensham Junction 8) Connecting Roads Scheme 1990”, containing the scheme plan, signed by authority of the Secretary of State and deposited at the Department of Transport, Romney House, 43 Marsham Street, London SW1P 3PY;
iii
“the special roads”
means the special roads which the Secretary of State is authorised by this scheme to provide.
5
This Scheme shall come into force on 31st August 1990 and may be cited as the M5 Birmingham-Exeter Motorway (Strensham Junction 8) Connecting Roads Scheme 1990.
Signed by authority of the Secretary of State for Transport
D. R. Ritchie
Regional Director West Midlands Region
Department of Transport
15th August 1990


text:
Citation and commencement
1
These Regulations may be cited as the Housing (Management of Houses in Multiple Occupation) Regulations 1990 and shall come into force on 1st July 1990.
Interpretation
2
1
For the purposes of section 369 of the Housing Act 1985 and of these Regulations, the definition of “person managing” in section 398(6) of that Act shall be varied by the insertion, at the end, of the words “; and for the purposes of the foregoing paragraphs, where rents or other payments are received by means of a payment made on behalf of any person, they shall be treated as rents or other payments received from that person.”.
2
In these Regulations–
“house” means a house in multiple occupation;
“manager” means the person managing a house;
“resident”, means a tenant or lodger and any other person living in a house;
“staircase” includes any landing.
3
Any requirement of these Regulations with respect to repair shall be construed as requiring a standard of repair that is reasonable in all the circumstances; and, in determining the appropriate standard for a room in, or any part of, a house, regard shall be had to the age, character and prospective life of the house and the locality in which it is situated.
General
3
1
Nothing in these Regulations shall–
a
be taken to require or authorise anything to be done in connection with water supply, drainage, or the supply of gas or electricity otherwise than in accordance with any enactment, or to oblige the manager to take, in connection with those matters, any action which is the responsibility of a local authority or any other person, other than such action as may be necessary to bring the matter promptly to the attention of the authority or person concerned; or
b
oblige the manager to repair, put or keep in repair or maintain anything which a resident is entitled to remove from the house.
2
In paragraph (1), “enactment” includes an enactment in any order, rule, regulation, byelaw or scheme made under or by virtue of any Act.
Water supply and drainage
4
1
The manager shall ensure that all means of water supply and drainage in the house are in and are maintained in repair, a clean condition and good order (including, where appropriate, proper working order), and shall, in particular, ensure–
a
that any tank, cistern or similar receptacle, provided for the storage of water for drinking or other domestic purposes is effectively covered, and that all such receptacles and the water stored in them are kept in a clean and proper condition;
b
that any water fitting which is liable to damage by frost shall (unless it is an overflow pipe) be reasonably protected against such damage.
For this purpose “water fitting” includes any pipe (other than a main), tap, cock, valve, ferrule, meter, cistern, bath, watercloset, soil pan or other similar apparatus used in connection with the supply or use of water.
2
The manager shall not unreasonably cause a supply of water to any resident in the house to be interrupted.
Supply of gas and electricity
5
The manager shall not unreasonably cause a supply of gas or electricity to any resident in the house to be interrupted.
Parts of the house in common use
6
1
The manager shall ensure that all parts of the house in common use are in and are maintained in repair (including, where appropriate, decorative repair), a clean condition and good order.
2
The manager shall also ensure that such parts of the house in common use as comprise staircases, passageways, corridors, halls, lobbies, balconies and entrances (including entrance doors, porches and steps) are kept reasonably free from obstruction.
3
The manager’s duties as respects the parts of the house mentioned in paragraph (2) shall, without prejudice to the generality of paragraph (1), include the duty to ensure that all handrails and banisters are kept in good order and repair, that any missing handrails and (in so far as considerations of safety may require) banisters are replaced, that such additional handrails and banisters as are necessary for the safety of residents are provided and that any staircoverings provided are safe and safely fixed.
4
This regulation shall extend to any staircase, passageway or corridor which gives access to the living accommodation of a resident and which, though not itself in common use, opens directly on to a part of the house in common use from which it is not separated by a door.
Installations in common use
7
1
The manager shall ensure that the following installations in common use, or which serve any part of the house in common use, are in and are maintained in repair, a clean condition and good order (including, where appropriate, proper working order)–
a
installations for the supply of gas and electricity, for lighting and for space heating or heating water;
b
sanitary conveniences, baths, sinks, washbasins and installations for cooking or storing food;
c
receptacles or other installations provided in connection with the delivery to the house of postal packets, within the meaning of the Post Office Act 1953 ;
d
other installations (if any) in a kitchen, bathroom, lavatory or washroom which are not subject to any of the foregoing provisions of these Regulations.
2
The manager shall ensure that installations for lighting serving any part of the house in common use are readily available for use by residents to such extent and at such times as they may reasonably require.
3
This regulation shall extend to installations for lighting on staircases and at entrances to the house which are used by residents, whether in common or otherwise, except any staircase which is comprised in a resident’s living accommodation which either does not open directly on to a part of the house in common use or is separated from such part by a door.
Living accommodation
8
1
The manager shall ensure that–
a
the internal structure of any part of the house occupied by a resident as his living accommodation is in and is maintained in repair; and
b
the installations in the accommodation for the supply of water, gas and electricity, for space heating and heating water and for sanitation are in and are maintained in repair and proper working order.
2
The manager shall ensure that any living accommodation is in a clean condition at the beginning of a resident’s occupation of it.
3
This regulation does not require the manager to carry out any repair the need for which arises in consequence of use by a resident of his living accommodation otherwise than in a tenant-like manner.
Windows and ventilation
9
1
The manager shall ensure that all windows and other means of ventilation in any part of the house occupied or used (whether in common or otherwise) by residents are in and are maintained in repair and proper working order.
2
Except in so far as may be necessary for the proper discharge of any other of his duties under these Regulations, the manager shall not be required by paragraph (1) to carry out, in a part of the house which is occupied by a resident as his living accommodation, any repair to a window or other means of ventilation the need for which arises in consequence of use of that part otherwise than in a tenant-like manner by the resident.
Means of escape from fire
10
1
The manager shall ensure that all means of escape from fire in the house and all apparatus, systems and other things provided by way of fire precautions are in and are maintained in good order and repair and are kept free from obstruction.
2
The manager shall cause to be displayed in suitable positions in the house so as to be readily visible to residents signs indicating all means of escape from fire in the house.
Outbuildings, yards etc. in common use
11
1
The manager shall ensure that every outbuilding, yard, area and forecourt, which belongs to the house and is in common use, is in and is maintained in repair, clean condition and good order, and that any garden in common use belonging to the house is kept in a reasonable condition.
2
The manager shall ensure that boundary walls, fences and railings (including basement area railings), in so far as they belong to the house, are kept and maintained in repair so as not to constitute a danger to residents.
3
If any part of the house is subject to a closing order, or not in use, the manager shall ensure that such part, including any passage and staircase directly giving access to it, is kept reasonably clean and free from refuse and litter.
Disposal of refuse and litter
12
The manager shall ensure that refuse and litter are not allowed to accumulate in the house except where properly stored pending disposal, and he shall, in particular,–
a
provide, and maintain the provision of, suitable refuse and litter bins or other suitable receptacles on a scale adequate to the requirements of residents, except in so far as such provision is made by the local authority, and
b
make such supplementary arrangements for the disposal of refuse and litter from the house as may be necessary having regard to any service provided by the local authority.
General safety of residents
13
The manager shall ensure that such precautions are taken as are reasonably required, having regard to the design of and structural conditions in the house and to the number of residents, to protect those residents from injury as a result of those conditions; and in particular he shall (without prejudice to those obligations) ensure as respects any roof or balcony which is not in all respects safe, either that reasonable measures are taken to prevent access to it, or that it is made safe, and that such safeguards as may be necessary are provided against the danger of accidents resulting from the presence on staircases of windows the sills of which are at or near floor level.
Duty to display notices
14
The manager shall cause to be displayed in a suitable position in the house so as to be readily visible to the residents a notice containing the name and address and the telephone number, if any, of the person (or of each person) who is manager of the house, describing him as manager and, where appropriate, as agent or trustee for the receipt of rents, and he shall take all reasonable steps to ensure that the notice remains so displayed (with any necessary amendments).
Duty to inform local authority about occupancy of the house
15
If required to do so by written notice given by the local housing authority, the manager shall provide the authority with such of the following particulars as may be specified in the notice with respect to occupancy of the house, or, where part only of the house is occupied by residents, with respect to occupancy of that part–
a
the number of individuals and households accommodated;
b
the number of individuals in each household;
c
the purpose for which each room in the house, or in the relevant part of the house, is being used;
and he shall provide the particulars within such time and in such manner as the authority may reasonably specify in the notice.
Duties of residents
16
With a view to ensuring that the manager can effectively carry out his duties under these Regulations, every resident shall–
a
take reasonable care not to hinder or frustrate the due performance of those duties;
b
allow the manager, at all reasonable times, to enter any room or other place occupied by that person for purposes connected with the carrying out by the manager of his duties;
c
provide the manager, at his request, with all such information as he may reasonably require for the purpose of his duties;
d
comply with any reasonable arrangements made by the manager in respect of means of escape from fire and anything provided by way of fire precautions or for the storage and disposal of refuse and litter; and
e
take reasonable care to avoid causing damage to anything which the manager is obliged by these Regulations to keep in repair.
Revocation
17
The Housing (Management of Houses in Multiple Occupation) Regulations 1962 are hereby revoked.
Chris Patten
Secretary of State for the Environment
27th March 1990
Peter Walker
Secretary of State for Wales
29th March 1990


text:
1
The new highway which the Secretary of State proposes to construct along the route described in Schedule 1 to this Order shall become a trunk road as from the date when this Order comes into force.
2
The centre line of the new trunk road is indicated by a heavy black line on the deposited plan.
3
The Secretary of State directs as respects any part of a highway which crosses the route of the new trunk road that —
a
where the highway is a highway maintainable at the public expense by a local highway authority, the part in question shall be maintained by that authority, and
b
where the highway is not a highway so maintainable and is not maintainable under a special enactment or by reason of tenure, enclosure or prescription, the Secretary of State shall be under no duty to maintain the part in question,
until, in either case, a date to be specified in a notice given by the Secretary of State to the highway authority for that highway. The date specified will not be later than the date on which the new trunk road is opened for purposes of through traffic.
4
The length of trunk road described in Schedule 2 to this Order and shown by broad striped hatching on the deposited plan shall cease to be a trunk road and shall be classified as a classified road as from the date on which the Secretary of State notifies the County Council of Warwickshire that the new trunk road is open for through traffic.
5
In this Order —
1
all measurements of distance are measured along the route of the relevant highway;
2
i
“classified road” as a classification for a highway, means that the highway is not a principal road for the purposes of enactments or instruments which refer to highways classified as principal roads but is a classified road for the purpose of every enactment and instrument which refers to highways classified by the Secretary of State and which does not specifically refer to their classification as principal roads;
ii
“the deposited plan” means the plan numbered HA 10/2WM 145, marked “The A423 Trunk Road (Southam Bypass) Order 1990” signed by authority of the Secretary of State and deposited at the Department of Transport, Romney House, 43 Marsham Street, London SW1P 3PY;
iii
“the new trunk road” means the highway mentioned in article 1 of this order;
iv
“the Trunk Road” means the Coventry — Oxford Trunk Road (A423).
6
This Order shall come into force on 22nd February 1991 and may be cited as the A423 Trunk Road (Southam Bypass) Order 1990.
Signed by authority of the Secretary of State for Transport
D R Ritchie
Regional Director West Midlands Region
Department of Transport
19th December 1990


text:
1
This Order may be cited as the Channel Tunnel (Fire Services, Immigration and Prevention of Terrorism) Order 1990 and shall come into force on 1st December 1990.
2
1
For the purpose of enabling functions to be exercised under the Fire Services Act 1947 (“the 1947 Act ”), including the making of such schemes and arrangements as may be made under section 2(1) and (8) and section 12(1) of the 1947 Act, that Act shall have effect —
a
in relation to the part of the tunnel system beyond the frontier as if that part formed part of the county of Kent, and
b
in relation to the tunnel system as if —
i
a relevant French authority were a fire authority within the meaning of the 1947 Act, and
ii
members of a brigade maintained by that authority were members of a brigade maintained in pursuance of that Act.
2
Where, in connection with the exercise of any functions under the 1947 Act in relation to the tunnel system, a member of a brigade is in transit to or from the tunnel system and is outside the United Kingdom he shall be treated as if he were a member of a brigade employed by a fire authority outside its area under section 3(1)(d) of the 1947 Act.
3
In paragraph (1) above “a relevant French authority” means a French fire authority which is to exercise functions in relation to the tunnel system.
4
Section 2(3), (5) and (9) and section 12(2) to (5) of the 1947 Act (functions of the Secretary of State) shall not apply for the purposes of this article.
3
The provisions of the Immigration Act 1971 and the Immigration Act 1988 shall have effect subject to the amendments set out in Parts I and II respectively of Schedule 1.
4
The provisions of the Prevention of Terrorism (Temporary Provisions) Act 1989 shall have effect subject to the amendments set out in Schedule 2.
David Waddington
One of Her Majesty’s Principal Secretaries of State
Home Office
8th November 1990