text:
PART I
GENERAL
Citation, commencement and application
1
1
These Regulations may be cited as the Education (Further Education Institutions Information) (England) Regulations 1995 and shall come into force on 1st September 1995.
2
These Regulations apply only in relation to institutions in England.
Interpretation
2
1
In these Regulations —
“academic year” means the period from 1st September to the following 31st August;
“the document” has the meaning ascribed to it in regulation 6(2);
“enrolled on a course” means entered in the records of an institution as a student taking that course, but where two institutions have so entered a student in respect of the same course he shall be considered to be enrolled at the institution which has undertaken to him to provide the course and not to be enrolled at the institution which has undertaken to the other institution to provide the course;
“learning agreement” means a document which sets out the planned learning programme for the student and which is signed on behalf of the institution and by the student;
“student” in relation to any examination or qualification means a student who was enrolled on a course leading to that examination or qualification at the institution in respect of which the information is published on the 1st February of the academic year in respect of which the information is published;
“ GCE ‘A’ level examinations” and “ GCE ‘AS’ examinations” mean General Certification of Education advanced level and advanced supplementary examinations respectively;
“ GCSE ” means General Certificate of Secondary Education;
“ GNVQ ” means General National Vocational Qualification;
“ NVQ ” means National Vocational Qualification.
2
In these Regulations references to students of a particular age are references to students who attained that age during the academic year immediately preceding the academic year in respect of which the information is published.
3
For the purposes of these Regulations a student shall be considered to have been entered for an examination if —
a
at any time during the academic year in respect of which the information is published he was entered for the examination,
b
any examination fee payable was paid, and
c
the entry was not subsequently withdrawn.
4
For the purposes of these Regulations a student shall be considered to have been in his final year of studying towards a qualification —
a
in a case where there is a learning agreement in relation to that student, if on the 1st February of the academic year to which the information relates, the learning agreement shows a date by which the qualification will be achieved which is not later than the end of that academic year; and
b
in any other case, if the governing body of the institution considered, on the 1st February of the academic year to which the information relates, the student to be in his final year.
5
In these Regulations —
a
where a percentage which is required to be calculated by virtue of these Regulations is not a whole number it shall be rounded to the nearest whole number, the fraction of one half being rounded upwards to the next whole number;
b
where an average point score which is required to be calculated by virtue of these Regulations is not a whole number, it shall be calculated to one decimal place.
Qualification of duties
3
The duties imposed on the governing body or proprietor of an institution by virtue of these Regulations in respect of the publication or distribution of information apply only to the extent that that information is available to the governing body or proprietor before the latest occasion on which the information is required to be published or distributed.
PART II
PUBLICATION OF INFORMATION
Information to be published by governing bodies
4
The governing body of every institution within the further education sector shall publish annually the information specified in the Schedule and determined in accordance with regulation 5 at the time and in the manner provided for in regulation 6.
Determination of information
5
1
This regulation applies to the determination of the information specified in the Schedule.
2
Subject to paragraph (4) if a student was entered for two or more examinations in the same subject in the same academic year only the examination in which he achieved the higher or highest grade shall be taken into account.
3
In the case of an examination leading to the award of the GCSE in two subjects, a student shall be included only once in the number of students entered for the examination and taken into account only once in calculating the relevant percentages, but each grade awarded to him shall be treated as having been awarded in a separate subject.
4
Where a student was entered for GCE “A” level and GCE “AS” examinations in the same subject —
a
except in the circumstances described in sub-paragraph (b), only the GCE “A” level examination result shall be taken into account;
b
where the student achieves grade N or fails to achieve a grade in the GCE “A” level examination but achieves a grade A to E in the GCE “AS” examination only the GCE “AS” examination result shall be taken into account.
5
For the purposes of paragraphs 5, 6, 7 and 11(1) (c) of the Schedule in calculating the number of GCE “A” level examinations for which a student is entered or for which he has achieved a grade, one GCE “AS” examination shall be treated as the equivalent of half a GCE “A” level examination.
6
For the purpose of determining point scores in GCE “A” level and GCE “AS” examinations, the following grades of achievement equate to the following points:
GCE “A” Level: grade A = 10 points; grade B = 8 points; grade C = 6 points; grade D = 4 points; and grade E = 2 points;
GCE “AS”: grade A = 5 points; grade B = 4 points; grade C = 3 points; grade D = 2 points; and grade E = 1 point.
7
The information referred to in paragraph 11 of the Schedule shall only take into account information available to the governing body of the institution on or before the 31st December following the end of the academic year to which it relates.
Time and manner of publication of information
6
1
This regulation applies to the publication of information under regulation 4.
2
Such information shall be published by the end of each calendar year in a document (“the document”) which contains —
a
all the information referred to in paragraphs 1 to 10 of the Schedule in relation to the academic year which ends on the 31st August of the calendar year in question; and
b
the information referred to in paragraph 11 of the Schedule in relation to the academic year which immediately precedes the academic year referred to in subparagraph (a).
3
The document may contain additional information which —
a
sets out the achievements of students in relation to qualifications which are not referred to in the Schedule, and the occupations of students after they have achieved such qualifications;
b
sets out in relation to part-time and full-time students the information required or permitted to be published in relation to students as a whole,
c
explains the information required or permitted to be published, or
d
is a factual and concise description of the institution in respect of which it is published,
but may not contain any other additional information or material.
4
The document shall be published without charge by —
a
providing a copy to any person who requests a copy at the institution;
b
sending a copy to the Secretary of State for Education and Employment and to any person who requests that a copy be sent to him;
c
providing to all —
i
public libraries,
ii
Training and Enterprise Council offices, and
iii
offices of persons providing services in accordance with arrangements made, or directions given, under section 10 of the Employment and Training Act 1973
in any locality in which the institution provides education for the residents of that locality, copies for reference in those libraries or offices;
d
providing to —
i
the governing bodies of all maintained, grant-maintained and grant-maintained special schools which provide secondary education, and
ii
the proprietors of all city technology colleges and city colleges for the technology of the arts,
in any locality in which the institution provides education for the residents of that locality, copies for distribution in accordance with regulation 7.
5
Paragraph (4)(c) and (d) shall not apply to the Workers' Educational Association.
PART III
DISTRIBUTION OF INFORMATION
Distribution of information
7
The governing body of every school and the proprietor of every city technology college and city college for the technology of the arts to whom copies of the document have been provided under regulation 6(4)(d) shall distribute those copies in the form in which they are received —
a
to all pupils who are in the second year of the fourth key stage, or
b
if the number of copies is less than the number of such pupils, to such number of pupils as the number of copies supplied allows, on a basis determined by the governing body or proprietor.
Time of distribution
8
The copies of the document shall be distributed in accordance with regulation 7 on or before the 31st January which immediately follows the end of the calendar year by which the document was required to be published by regulation 6(2).
PART IV
REVOCATION AND TRANSITIONAL PROVISIONS
Revocation
9
The following regulations are hereby revoked:
a
the Education (Further Education Institutions Information) (England) Regulations 1993; and
b
the Education (Distribution by Schools of Information about Further Education Institutions) (England) Regulations 1993.
Transitional provisions
10
1
Notwithstanding regulations 4 and 6(2)(b) the document required to be published by the end of 1995 shall not contain the information referred to in paragraph 11 of the Schedule in relation to the academic year which ended on 31st August 1994 but shall instead contain the information referred to in paragraph 11 of the Schedule in relation to the academic year ending on 31st August 1995 with the modifications to that paragraph specified in paragraph (2) and regulation 5(7) shall not apply to such information.
2
The modifications to paragraph 11 of the Schedule referred to in paragraph (1) are that in place of subparagraph (3) there shall be substituted the following subparagraph —
3
The percentages of the numbers of students referred to in subparagraphs (1) and (2) whose intention was, on achieving the qualification —
a
to follow a course of further education;
b
to follow a course of higher education;
c
to commence or continue in employment;
d
to undertake an occupation other than the occupations referred to in subparagraphs (a) to (c); or
e
not known to the governing body of the institution publishing the information.


type: legislation

jurisdiction: UK

text:
1
These Regulations may be cited as the Exchange Gains and Losses (Transitional Provisions) (Amendment) Regulations 1995 and shall come into force on 23rd March 1995 immediately after the Exchange Gains and Losses (Transitional Provisions) Regulations 1994 .
2
In the Exchange Gains and Losses (Transitional Provisions) Regulations 1994 , in regulation 17(1)(a), for the words “its amount or its term (or both)” there shall be substituted the words “both its amount and its term”.
Derek Conway
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
20th February 1995


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Mental Health Services of Salford National Health Service Trust (Transfer of Trust Property) Order 1995 and shall come into force on 13th October 1995.
2
In this Order —
“the Authority” means the Salford and Trafford Health Authority;
“the Trust” means the Mental Health Services of Salford National Health Service Trust;
“the trust property” means the items specified in a schedule of trust property prepared by and agreed upon by the Authority and the Trust on 27th April 1995, which schedule has been signed on behalf of both the Authority and the Trust.
Transfer of trust property
2
On 13th October 1995 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
14th September 1995


text:
1
This Order may be cited as the A41 Trunk Road (Baker Street) (Temporary Restriction of Traffic) Order 1995, and shall come into force on 21st November 1995.
2
This Order is made because the Traffic Director for London is satisfied that traffic on the roads, or lengths of road, mentioned in the schedule to this Order should be prohibited because works are being or are proposed to be executed on or near those roads or lengths of road.
3
During the period starting at 08.00 hours on 21st November 1995 and ending when those works have been completed, or at 16.00 hours on 23rd January 1996, whichever is the sooner, the prohibitions specified in article 4 below shall have affect.
4
Subject to the provisions of article 5 below, no person shall cause or permit any vehicle to: —
a
Turn left in Baker Street so as to enter Marylebone Road.
5
1
The prohibition specified in article 4 above shall apply only during such times and to such extent as shall from time to time be indicated by traffic signs specified by regulations or authorised under section 64 of the Road Traffic Regulation Act 1984.
2
The prohibition specified in article 4 above shall not apply in respect of: —
i
any vehicle being used for the purpose of those works, for fire brigade, ambulance or police purposes;
ii
anything done with the permission at the direction of a Police Constable in uniform or a traffic warden:
Signed in accordance with a direction from the Secretary of State for Transport
Derek Turner
Traffic Director for London
20 November 1995


text:
1
This Order may be cited as the Children (Allocation of Proceedings) (Amendment) Order 1995 and shall come into force on 2nd October 1995.
2
In Schedule 1 to the Children (Allocation of Proceedings) Order 1991 (“the 1991 Order ”), under the heading “ Wales and Chester Circuit ”, after “Newport (Gwent) County Court” there shall be inserted “Pontypridd County Court”.
3
In column (ii) of Schedule 2 to the 1991 Order, for “Merthyr Tydfil County Court” wherever it appears, there shall be substituted “Pontypridd County Court”.
Mackay of Clashfern, C.
Dated 28th June 1995


text:
Citation and commencement
1
These Regulations may be cited as the Gilt-edged Securities (Periodic Accounting for Tax on Interest) Regulations 1995 and shall come into force on 2nd January 1996.
Interpretation
2
1
In these Regulations unless the context otherwise requires —
“amount of manufactured gilt interest paid” means an amount specified in regulation 6(5) or, as the case may be, 7(5);
“amount of manufactured gilt interest received” means an amount specified in regulation 6(3) or, as the case may be, 7(3);
“amount of real gilt interest received” means an amount specified in regulation 6(4) or, as the case may be, 7(4);
“the Board” means the Commissioners of Inland Revenue;
“ FOTRA securities” means securities issued with the condition mentioned in section 22(1) of the Finance ( No. 2) Act 1931 (securities free of tax for residents abroad);
“manufactured payment” means any payment which for the purposes of Schedule 23A is a payment of manufactured interest, and to which paragraph 3A of that Schedule applies ;
“payment on account” shall be construed in accordance with regulation 13(2) or, as the case may be, 14(2);
“the relevant amount of tax” shall be construed in accordance with paragraph (6)(b), (8)(c) or (10) of regulation 13 or paragraph (6)(b), (8)(c) or (14) of regulation 14, as the case may be;
“relevant gilt-edged securities” has the meaning given by section 51B(5);
“relevant payment” means any payment which is a relevant payment for the purposes of Schedule 16;
“relevant year of assessment” has the meaning given by section 51B(6);
“return period” shall be construed in accordance with regulation 5(1).
2
The Table below indexes other general definitions in these Regulations —
Term defined Regulation
aggregate amount of excess gilt interest received 8(3) amount of excess gilt interest paid 8(2) amount of excess gilt interest received 8(1) non-resident company 3(5) relevant company 3(1) resident company 3(3).
3
In these Regulations unless the context otherwise requires, any reference to a particular provision, without more, is a reference to that provision of the Income and Corporation Taxes Act 1988.
Relevant companies
3
1
This regulation specifies the persons to whom —
a
payments of interest on relevant gilt-edged securities are made without deduction of tax, and
b
these Regulations apply;
and any such person is referred to in these Regulations as a “relevant company”.
2
A relevant company shall be either a resident company or a non-resident company.
3
For the purposes of these Regulations and except as provided in paragraph (4) below, a resident company is a company within the meaning given by section 832 which is resident within the United Kingdom.
4
Paragraph (3) above shall not apply to any of the following persons, that is to say —
a
any body of persons established for charitable purposes only;
b
a health service body within the meaning given by section 519A(2) ;
c
a friendly society carrying on a business all of whose profits are exempt from income tax and corporation tax under section 460(1) , 461(1) or 461B(1) .
5
For the purposes of these Regulations a non-resident company is a company within the meaning given by section 832 which is not resident in the United Kingdom, but which is carrying on a trade in the United Kingdom through a branch or agency and has a UK representative for the purposes of section 126 of, and Schedule 23 to, the Finance Act 1995 .
6
In paragraph (5) above “UK representative” shall be construed in accordance with section 126 of the Finance Act 1995.
Requirement to make returns
4
1
A relevant company shall for each of its accounting periods make, in accordance with these Regulations, returns to an officer of the Board of —
a
amounts of any payments of interest on relevant gilt-edged securities made to it without deduction of tax, and
b
amounts of tax for which it is to be accountable under these Regulations in respect of those payments.
2
A return required for the purposes of these Regulations may be combined with a return required for the purposes of Schedule 16.
Return periods and due date for returns
5
1
A relevant company shall make a return —
a
in the case of a company other than a building society, for the periods specified in paragraph (2) below, and
b
in the case of a building society, for the periods specified in paragraph (3) below,
and any such period is referred to in these Regulations as a “return period”.
2
The periods specified in this paragraph are —
a
each complete quarter falling within the accounting period, that is to say, each of the periods of three months ending at the end of March, June, September and December which falls within that period;
b
each part of the accounting period which is not a complete quarter and ends on the first (or only), or begins immediately after the last (or only), of those dates which falls within the accounting period;
c
if none of those dates falls within the accounting period, the whole accounting period.
3
The periods specified in this paragraph are —
a
each complete quarter falling within the accounting period, that is to say, each of the periods of three months ending at the end of May, August, November and February which falls within that period;
b
each part of the accounting period which is not a complete quarter and ends on the first (or only), or begins immediately after the last (or only), of those dates which falls within the accounting period;
c
if none of those dates falls within the accounting period, the whole accounting period.
4
A return for any return period specified in this regulation shall be made within 14 days from the end of that period.
Amounts to be shown on returns made by resident companies
6
1
This regulation applies in the case of a return made by a resident company for a return period.
2
The return shall show —
a
the aggregate of the amounts specified in paragraphs (3) and (4) below, and
b
the amount specified in paragraph (5) below.
3
The amount specified in this paragraph is the amount of any manufactured payment received by the company in the return period which is income of the company for the purposes of the Corporation Tax Acts.
4
The amount specified in this paragraph is the amount of any other payment of interest on relevant gilt-edged securities made without deduction of tax to the company in the return period which is income of the company for the purposes of the Corporation Tax Acts.
5
The amount specified in this paragraph is the amount of any manufactured payment made by or on behalf of the company in the return period in respect of which the company can claim relief, whether by way of deduction in computing profits or gains or by way of deduction or set off against income or total profits.
Amounts to be shown on returns made by non-resident companies
7
1
This regulation applies in the case of a return made by a non-resident company for a return period.
2
The return shall show —
a
the aggregate of the amounts specified in paragraphs (3) and (4) below, and
b
the amount specified in paragraph (5) below.
3
The amount specified in this paragraph is the amount of any manufactured payment, other than a manufactured payment in respect of FOTRA securities, received by the company in the return period which is income of that company within the charge to corporation tax by virtue of section 11.
4
The amount specified in this paragraph is the amount of any other payments of interest on relevant gilt-edged securities, other than FOTRA securities, made without deduction of tax to the company in the return period which is income of that company within the charge to corporation tax by virtue of section 11.
5
The amount specified in this paragraph is the amount of any manufactured payment, other than a manufactured payment in respect of FOTRA securities, made by or on behalf of the company in the return period in respect of which the company can claim relief for the purposes of corporation tax, whether by way of deduction in computing profits or gains or by way of deduction or set off against income or total profits.
Amounts of excess gilt interest and aggregate amount of excess gilt interest received
8
1
Where, for any return period, the aggregate of the amount of manufactured gilt interest received and the amount of real gilt interest received exceeds the amount of manufactured gilt interest paid, the amount of the excess is referred to in these Regulations as an “amount of excess gilt interest received”.
2
Where, for any return period, the amount of manufactured gilt interest paid exceeds the aggregate of the amount of manufactured gilt interest received and the amount of real gilt interest received, the amount of the excess is referred to in these Regulations as an “amount of excess gilt interest paid”.
3
Subject to paragraph (4) below, where, at the end of a return period falling within an accounting period, the aggregate of the amounts of manufactured gilt interest received and the amounts of real gilt interest received for return periods which fall within the accounting period exceeds the amounts of manufactured gilt interest paid for return periods which fall within the accounting period, the amount of the excess is referred to in these Regulations as an “aggregate amount of excess gilt interest received”.
4
Paragraph (3) above does not include any amount of interest in respect of which tax has previously been set off under regulation 10.
Tax for which relevant company accountable
9
1
Subject to paragraph (2) below and to regulation 12(2), the amount of income tax for which a relevant company is to be accountable under these Regulations in respect of payments of interest on relevant gilt-edged securities made to it without deduction of tax, shall, for each return period, be income tax at the basic rate for the relevant year of assessment on the amount of excess gilt interest received.
2
Where the basic rate changes during a return period, the amount of income tax for which a relevant company is to be accountable pursuant to paragraph (1) above for that return period shall be ascertained after considering the period before 6th April separately from the period after 5th April; and “income tax on the aggregate amount of excess gilt interest received” in paragraphs (2) and (3) of regulation 10 and “income tax nominally attributable to the amount of excess gilt interest interest paid” in regulations 11(2) and 12(2) shall be construed accordingly.
3
Amounts in respect of which there is an obligation on a relevant company to account for income tax under these Regulations shall be treated for the purposes of the Tax Acts as payments on which the company has borne income tax by deduction.
Set off of tax against tax payable in accordance with Schedule 16
10
1
This regulation applies in any case where at the end of any return period there is an aggregate amount of excess gilt interest received.
2
Subject to any claim under paragraph 5 of Schedule 16, the company may claim to have the income tax on the aggregate amount of excess gilt interest received set against any income tax which it is liable to pay under Schedule 16 in respect of relevant payments made by it in that return period.
3
Subject to paragraph (2) above, the company may claim to have the income tax on the aggregate amount of excess gilt interest received set against any income tax which it was liable to pay under Schedule 16 in respect of relevant payments made by it in previous return periods within the accounting period.
4
Any claim pursuant to paragraph (2) or (3) above shall be included in the return made under these Regulations for the return period in question, and (where necessary) income tax paid by the company under Schedule 16 and for that accounting period and before the claim is allowed shall be repaid accordingly.
Set off against tax for previous return periods
11
1
Subject to regulation 10, this regulation applies in any case where for any return period there is an amount of excess gilt interest paid.
2
The company may claim to have the income tax nominally attributable to the amount of excess gilt interest paid set against any income tax which the company was liable to pay under these Regulations for a previous return period falling within the same accounting period.
3
Any claim pursuant to paragraph (2) above shall be included in a return made under these Regulations for the return period in question, and (where necessary) income tax paid by the company under these Regulations and for that accounting period and before the claim is allowed shall be repaid accordingly.
Carry forward of tax on excess gilt interest paid
12
1
Subject to regulation 11, this regulation applies in any case where, for any return period other than the final return period within an accounting period, there is an amount of excess gilt interest paid.
2
Any income tax for which the company would otherwise be accountable under regulation 9 for subsequent return periods within the accounting period shall be reduced by the income tax nominally attributable to the amount of excess gilt interest paid.
Payments on account and special returns — relevant companies other than building societies
13
1
This regulation applies in the case of a relevant company other than a building society.
2
Each year, the company shall, on or before 14th March, make a special return to an officer of the Board, in such form as the Board may prescribe or approve, in respect of the period specified in paragraph (4) below (“the special return period”) showing, subject to paragraphs (5) to (8) below, the amount of income tax at the basic rate for the relevant year of assessment on the amount of excess gilt interest received for which the company will be accountable under these Regulations for the special return period, computed to the best of the company’s judgment (the “payment on account”).
3
The payment on account shall be due at the time by which the special return is to be made, and sub-paragraphs (a) and (b) of regulation 16(1) shall apply to the sum so due.
4
The special return period is —
a
in a case where an accounting period of the company (“the earlier accounting period”) ends during March (otherwise than at the end of the month), a period consisting of —
i
the final return period for the earlier accounting period (“the earlier period”), and
ii
a period beginning immediately after the end of the earlier accounting period and ending at the end of March (“the later period”); and
b
in any other case, the return period ending at the end of March.
5
The payment on account shall be computed without reference —
a
to any claim which the company may be entitled to make pursuant to paragraph 5 of Schedule 16 or paragraph 1A(1) of Schedule 19AB (as inserted by regulation 6 of the Insurance Companies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995 (“paragraph 1A(1)”), or
b
to any set off which the company may be entitled to claim pursuant to regulation 10 or 11.
6
In relation to a special return period in a case where paragraph (4)(a) above applies, the payment on account shall be separately computed in relation to the earlier period and the later period; and
a
in this regulation the amount of tax for which the company is accountable under these Regulations for the earlier period is referred to as “the earlier relevant amount of tax” and the amount of tax for which the company is accountable under these Regulations for the later period is referred to as “the later relevant amount of tax”, and
b
for the purposes of these Regulations “the relevant amount of tax” means, subject to paragraphs (8) and (11) below, the aggregate of the earlier relevant amount of tax and the later relevant amount of tax.
7
Where, by 14th April, no part of the payment on account has been paid, the company shall be treated as having computed, to the best of its judgment, that the amount of income tax at the basic rate for the relevant year of assessment on the amount of excess gilt interest received for which the company will be accountable under these Regulations for the special return period is zero.
8
Where, in relation to a special return period in a case where paragraph (4)(a) above applies, no part of the payment on account has been paid by the due date in relation to the earlier period but a payment on account has been paid by the due date in relation to the later period —
a
the company shall be treated, in relation to the earlier period as having computed, to the best of its judgment, that the amount of income tax for the relevant year of assessment on the amount of excess gilt interest received for which the company will be accountable under these Regulations for the earlier period is zero,
b
to the extent that the payment on account has been paid before the due date for the later period, it shall, accordingly, be set against the later relevant amount of tax, and
c
for the purposes of these Regulations “the relevant amount of tax” means the later relevant amount of tax.
9
Where, in relation to a special return period in a case where paragraph (4)(a) above applies, the payment on account, to the extent that it has been paid before the due date for the earlier period, shall be set against the earlier relevant amount of tax and the later relevant amount of tax.
10
Where, in relation to a special return period in a case where paragraph (4)(b) above applies, the payment on account, to the extent that it has been paid before 14th April, shall be set against the amount of tax for which the company is accountable under these Regulations for the return period ending on 31st March; and for the purposes of these Regulations “the relevant amount of tax” means, subject to paragraph (11) below, that amount of tax.
11
The relevant amount of tax and (where necessary) the earlier relevant amount of tax and the later relevant amount of tax shall be computed without reference to any claim which the company may be entitled to make under paragraph 1A(1).
12
If the amount of the payment on account paid exceeds the relevant amount of tax, the amount of the excess shall be repayable.
Payments on account and special returns — relevant companies which are building societies
14
1
This regulation applies in the case of a relevant company which is a building society.
2
Each year, the company shall, on or before 14th March, make a special return to an officer of the Board, in such form as the Board may prescribe or approve, in respect of a period consisting of the month of March (“the special return period”) showing, subject to paragraphs (4) to (7) below, the amount of income tax at the basic rate for the relevant year of assessment on the amount of excess gilt interest received for which the company will be accountable under these Regulations for the special return period, computed to the best of the company’s judgment (the “payment on account”).
3
The payment on account shall be due at the time by which the special return is to be made, and sub-paragraphs (a) and (b) of regulation 16(1) shall apply to the sum so due.
4
The payment on account shall be computed without reference —
a
to any claim which the company may be entitled to make pursuant to paragraph 5 of Schedule 16, or
b
to any set off which the company may be entitled to claim pursuant to regulation 10 or 11.
5
In a case where an accounting period of the company (“the earlier accounting period”) ends during March (otherwise than at the end of the month) the payment on account shall be separately computed in relation to —
a
the final return period for the earlier accounting period (“the earlier period”), and
b
a period beginning immediately after the end of the earlier accounting period and ending at the end of March (“the later period”).
6
Where paragraph (5) above applies —
a
the amount of tax for which the company is accountable under these Regulations for the earlier period is referred to in this regulation as “the earlier relevant amount of tax” and the amount of tax for which the company is accountable under these Regulations for the later period is referred to in this regulation as “the later relevant amount of tax”, and
b
for the purposes of these Regulations “the relevant amount of tax” means, subject to paragraph (8) below, the aggregate of the earlier relevant amount of tax and the later relevant amount of tax.
7
Where, by 14th April, no part of the payment on account has been paid, the company shall be treated as having computed, to the best of its judgment, that the amount of income tax at the basic rate for the relevant year of assessment on the amount of excess gilt interest received for which the company will be accountable under these Regulations for the special return period is zero.
8
Where, in relation to a special return period in a case where paragraph (5) above applies, no part of the payment on account has been paid by the due date in relation to the earlier period but a payment on account has been paid by the due date in relation to the later period —
a
the company shall be treated, in relation to the earlier period as having computed, to the best of its judgment, that the amount of income tax for the relevant year of assessment on the amount of excess gilt interest received for which the company will be accountable under these Regulations for the earlier period is zero,
b
to the extent that the payment on account has been paid before the due date for the later period, it shall, accordingly, be set against the later relevant amount of tax, and
c
for the purposes of these Regulations “the relevant amount of tax” means the later relevant amount of tax.
9
Subject to paragraph (10) below, the company shall, by 14th April, make a further special return to an officer of the Board (a “special reconciliation return”) in respect of the period specified in paragraph (11) below (“the special reconciliation return period”).
10
Paragraph (9) above does not apply where —
a
an accounting period of the company ends at the end of March, or
b
the company is not accountable for any income tax under these Regulations for the special reconciliation return period and the company has not made a payment on account —
i
in a case where paragraph (5) above applies, in respect of the later period, or
ii
in a case where paragraph (5) above does not apply, in respect of the special return period.
11
The special reconciliation return period is —
a
in a case where an accounting period of the company ends during March (otherwise than at the end of the month), a period beginning immediately after the end of that accounting period and ending at the end of March, and
b
in any other case, a period consisting of the month of March.
12
The special reconciliation return shall show —
a
the amounts specified in regulation 6 in respect of the special reconciliation return period, and
b
the amount of income tax at the basic rate for the relevant year of assessment on the amount of excess gilt interest received for which the company is accountable under these Regulations for the special reconciliation return period in respect of payments of interest on relevant gilt-edged securities made to it without deduction of tax.
13
Where, in relation to a special return period in a case where paragraph (5) above applies, the payment on account, to the extent that it has been paid before the due date for the earlier period, shall be set against the earlier relevant amount of tax and the later relevant amount of tax.
14
Where, in relation to a special return period in a case where paragraph (5) above does not apply, the payment on account, to the extent that it has been paid before 14th April, shall be set against the amount of tax for which the company is accountable under these Regulations for the special reconciliation return period; and for the purposes of these Regulations “the relevant amount of tax” means that amount of tax.
15
If the amount of the payment on account paid exceeds the relevant amount of tax, the amount of the excess shall be repayable.
16
An amount of income tax for which the company is accountable under these Regulations in respect of the special reconciliation return period and which has been paid by the due date for the return for the next return period shall be set against the amount of income tax for which the company is accountable under these Regulations for the next return period.
17
Where the amount of income tax paid in respect of the special reconciliation return period exceeds the amount of income tax for which the company is accountable under these Regulations for the next return period, the excess shall be repayable.
Consequences of set off
15
1
Income tax set against other tax under regulation 10 shall be treated as repaid.
2
Income tax set against other tax under regulation 13 or 14 shall be treated as an amount paid in respect of income tax for which the company is accountable under regulation 9.
3
The same tax shall not be taken into account both under these Regulations and under section 7(2) or 11(3) .
Payment of tax
16
1
Income tax in respect of any payment required to be included in a return under these Regulations shall be due at the time by which the return is to be made, and income tax so due —
a
shall be payable by the relevant company without the making of any assessment; and
b
may be assessed on the company (whether or not it has been paid when the assessment is made) if it, or any part of it, is not paid on or before the due date.
2
If it appears to the inspector that there is a payment of relevant gilt interest to a relevant company which ought to have been but has not been included in a return, or if the inspector is dissatisfied with any return, he may make an assessment on the company to the best of his judgment; and any income tax due under an assessment made by virtue of this paragraph shall be treated for the purposes of interest on unpaid tax as having been payable at the time when it would have been payable if a correct return had been made.
Collection proceedings following claims
17
1
Where a claim has been made under regulation 10 or 11, no proceedings for collecting tax which would fall to be discharged if the claim were allowed shall be instituted pending the final determination of the claim, but this paragraph shall not affect the date when the tax is due.
2
When the claim is finally determined any tax underpaid in consequence of paragraph (1) above shall be paid.
3
Where proceedings are instituted for collecting tax assessed, or interest on tax assessed, under any provision of regulation 16, effect shall not be given to any claim made after the institution of the proceedings so as to affect or delay the collection or recovery of the tax charged by the assessment or of interest thereon, until the claim has been finally determined.
4
When the claim is finally determined any tax overpaid in consequence of paragraph (3) above shall be repaid.
5
References in this regulation to proceedings for the collection of tax include references to proceedings by way of distraint or poinding for tax.
Assessments and due date of tax
18
1
All the provisions of the Income Tax Acts as to the time within which an assessment may be made, so far as they refer or relate to the year of assessment for which an assessment is made, or the year to which an assessment relates, shall apply in relation to any assessment under these Regulations notwithstanding that, under these Regulations, the assessment may be said to relate to a quarter or other period which is not a year of assessment, and the provisions of section 36 of the Taxes Management Act 1970 as to the circumstances in which an assessment may be made out of time shall apply accordingly on the footing that any such assessment relates to the year of assessment in which the quarter or other period ends.
2
Income tax assessed on a company under these Regulations shall be due within 14 days after the issue of the notice of assessment (unless due earlier under regulation 16(1)).
3
Paragraph (2) above has effect subject to any appeal against the assessment, but no such appeal shall affect the date when tax is due under regulation 16(1).
4
On the determination of an appeal against an assessment under these Regulations any tax overpaid shall be repaid.
5
Any tax assessable under any one or more of the provisions of these Regulations may be included in one assessment if the tax so included is all due on the same date.
Interest payable on amounts of tax unpaid
19
1
Any amounts of tax which have become due under these Regulations shall carry interest at the specified rate from the date when the amounts become due until payment.
2
Without prejudice to the generality of paragraph (1) above, where in any year —
a
the payment on account has not been paid, or has not been paid in full, by 14th March, or
b
the relevant amount of tax exceeds the amount of the payment on account,
the amount unpaid or, as the case may be, the amount of the excess, shall carry interest at the specified rate for the specified period.
3
In this regulation “the specified rate” means the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 87 of the Taxes Management Act 1970 .
4
In paragraph (2) above “the specified period” means the period from 14th March until either payment or
a
in a case where paragraph (4)(a) of regulation 13 applies and in relation to the earlier period referred to in that paragraph, the due date in relation to the earlier period,
b
in a case where paragraph (5) of regulation 14 applies and in relation to the earlier period referred to in that paragraph, the due date in relation to the earlier period, or
c
in any other case, 14 April,
whichever first occurs.
5
Any sum to which this regulation applies shall carry interest from the due date even if that date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 .
Interest payable where payment on account excessive
20
1
This regulation applies in any case where the payment on account paid exceeds the relevant amount of tax.
2
Section 826 (interest on corporation tax overpaid) shall not apply to a repayment of the amount of the excess, but that amount shall carry interest in accordance with the provisions of this regulation at the specified rate for the period from the opening date until the date on which it is repaid.
3
In this regulation “the specified rate” means the rate determined in accordance with paragraphs (4) to (7) below.
4
Subject to paragraph (5) below, the specified rate shall be 4.5 per cent. per annum.
5
Where, on a reference date occurring after 2nd January 1996, the reference rate found on that date differs from the established rate, the specified rate shall, on and after the next operative date, be the percentage per annum found by applying the formula specified in paragraph (6) below; and, if the result is not a multiple of one quarter, rounding the result down to the nearest amount which is such a multiple.
6
The formula specified is —
( RR - 1 ) ( 100 - BR ) , 100
where
RR is the reference rate referred to in paragraph (5) above and BR is the percentage at which income tax at the basic rate is charged for the year of assessment in which the reference date referred to in that paragraph falls.
7
In this regulation “established rate”, “operative date”, “reference date” and “reference rate” shall be construed in accordance with the Taxes (Interest Rate) Regulations 1989 .
8
In this regulation “the opening date” means 14th March or the date on which the payment on account is paid, whichever is the later.
9
Any sum to which this regulation applies shall carry interest from the opening date even if that date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 .
Saving
21
Nothing in these Regulations shall be taken to prejudice any powers conferred by the Income Tax Acts for the recovery of income tax by means of an assessment or otherwise.
Simon Burns
Derek Conway
Two of the Lords Commissioners of Her Majesty’s Treasury
11th December 1995


text:
1
These Regulations may be cited as the Housing (Change of Landlord) (Payment of Disposal Cost by Instalments) (Amendment No. 2) Regulations 1995 and shall come into force on 30th November 1995.
2
In regulation 3(3) of the Housing (Change of Landlord) (Payment of Disposal Cost by Instalments) Regulations 1990 (payment by instalments) for “8.37 per cent.”substitute “7.99 per cent.”.
3
The Housing (Change of Landlord) (Payment of Disposal Cost by Instalments) (Amendment) Regulations 1995 are revoked.
4
Regulations 2 and 3 do not apply in respect of any period before the date these Regulations come into force (notwithstanding that interest included in the amount of an instalment is paid on or after that date).
Signed by authority of the Secretary of State for the Environment
David Curry
Minister of State,
Department of the Environment
25th October 1995
William Hague
Secretary of State for Wales
31st October 1995


text:
1
This Order may be cited as the Patents (Convention Countries) (Amendment) Order 1995 and shall come into force as follows:
a
articles 1, 2(a) and 3(a) shall come into force on 15th December 1995,
b
articles 2(b) and 3(b) shall come into force on 25th December 1995; and
c
articles 2(c) and 3(c) shall come into force on 1st January 1996.
2
The countries specified in:
a
Part 1,
b
Part 2, and
c
Part 3,
of the Schedule to this Order are convention countries for the purposes of section 5 of the Patents Act 1977.
3
The Patents (Convention Countries) Order 1994 shall be amended by the insertion in Schedule 1 thereto in proper alphabetical order of the countries specified in:
a
Part 1,
b
Part 2, and
c
Part 3,
of the Schedule to this Order.
N. H. Nicholls
Clerk of the Privy Council


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Local Authorities (Alteration of Requisite Calculations and Funds) Regulations 1995 and shall come into force on 3rd February 1995.
2
In these Regulations “the 1992 Act ” means the Local Government Finance Act 1992.
Calculation of budget requirement by billing authorities
2
1
In paragraph (a) of subsection (3) of section 32 of the 1992 Act, for the words from “or” to the end of that paragraph there shall be substituted “or relevant special grant or (in the case of the Common Council only) police grant;” .
2
After subsection (11) of that section there shall be inserted the following subsection–
12
In this section and section 33 below —
“police grant” means the grant payable in accordance with paragraphs 2 and 3 of the police grant report (Police Grant Report (England and Wales) 1995–96) made under section 31 of the Police Act 1964 and approved by a resolution of the House of Commons on 31st January 1995; and
“relevant special grant” means any of the following grants, that is to say —
the special grant payable in accordance with paragraphs 4 and 6 of the special grant report (Special Grant Report ( No. 9)) approved by a resolution of the House of Commons pursuant to section 88B of the 1988 Act on 3rd February 1994;
the special grant payable in accordance with paragraphs 4 and 6 of the special grant report (Special Grant Report (No. 12)) approved by such a resolution on 1st February 1995; and
the special grant payable in accordance with paragraphs 5 and 7 of that special grant report.
.
Calculation of basic amount of tax by billing authorities
3
In item P of section 33(1) of the 1992 Act, for the words from “or” to the end of that item there shall be substituted “or relevant special grant or (in the case of the Common Council only) police grant;” .
Calculation of budget requirement by major precepting authorities
4
1
In paragraph (a) of subsection (3) of section 43 of the 1992 Act, for the words from “in respect of redistributed” to the end of that paragraph there shall be substituted —
i
in respect of redistributed non-domestic rates, revenue support grant, additional grant, relevant special grant or police grant;
ii
in respect of any precept issued by it; or
iii
in pursuance of regulations under section 99(3) of the 1988 Act; and
2
For subsection (6A) of that section there shall be substituted the following subsection —
6A
In this section and section 44 below, “police grant” and “relevant special grant” have the meanings given by section 32(12) above.
.
Calculation of basic amount of tax by major precepting authorities
5
In item P of section 44(1) of the 1992 Act, for the words from “or” to the end of that item there shall be substituted “, relevant special grant or police grant;”
Signed by authority of the Secretary of State for the Environment.
David Curry
Minister of State,
Department of the Environment
2nd February 1995
Signed by authority of the Secretary of State for Wales.
Gwilym Jones
Parliamentary Under Secretary of State, Welsh Office
2nd February 1995


text:
1
This Order may be cited as the Criminal Justice and Public Order Act 1994 (Commencement No. 6) Order 1995.
2
The provisions of the Criminal Justice and Public Order Act 1994 referred to in the left-hand column of the Schedule to this Order (which relate to the matters described in the right-hand column) shall come into force on 10th April 1995.
Michael Howard
One of Her Majesty’s Principal Secretaries of State
Home Office
11th March 1995


text:
Citation and commencement
1
This Order may be cited as the London Priority Route (Amendment) Order 1995 and shall come into force on 1st June 1995.
Amendment of the London Priority Route Order 1992
2
The Schedule to the London Priority Route Order 1992 shall be amended in accordance with the Schedule to this Order.
Signed by authority of the Secretary of State for Transport
Steven Norris
Parliamentary Under Secretary of State,
Department of Transport
21st April 1995


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Food Protection (Emergency Prohibitions) (Paralytic Shellfish Poisoning) (No.3) Order 1995 and shall come into force at 1800 hours on 19th June 1995.
2
In this Order “mussels” means Mytilus Edulis, “scallops” means scallops of the class of Pecten Maximus and Queen Scallops of the class of Chlamys Opercularis, “razor clams” means Ensis s.p.p. and “relevant time” means one minute past midnight on 19th June 1995.
Designated circumstances
2
In the opinion of the Secretary of State, mussels, scallops and razor clams in the area designated in article 3 below may be affected by the toxin which causes paralytic shellfish poisoning in human beings and are likely to create a hazard to human health if they are consumed.
Designated area
3
The area described in the Schedule to this Order is hereby designated for the purposes of Part I of the Food and Environment Protection Act 1985.
Activity prohibited in the designated area
4
No person shall fish for or take any mussels, scallops or razor clams in the designated area.
Prohibited movement of mussels, scallops or razor clams
5
No person shall move any mussels, scallops or razor clams out of the designated area.
Restrictions throughout the United Kingdom
6
No person shall in the United Kingdom or in United Kingdom waters —
a
use any mussels, scallops or razor clams taken out of the designated area after the relevant time in the preparation or processing for supply of food and anything from which food could be derived,
b
land any mussels, scallops or razor clams which were in waters in the designated area after the relevant time,
c
supply, or have in possession for supply, any mussels, scallops or razor clams which were in the designated area after the relevant time,
d
supply, or have in possession for supply, any food or anything from which food could be derived in the preparation or processing of which anything was used in contravention of paragraph (a) of this article,
e
feed to any creature a feeding stuff in the preparation or processing of which anything was used in contravention of paragraph (a) of this article.
A J Mathieson
Assistant Secretary,
Scottish Office
19th June 1995


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Financial Services Act 1986 (EEA Regulated Markets) (Exemption) Order 1995 and shall come into force on 1st January 1996.
2
In this Order —
“EEA State” means a State which is a contracting party to the agreement on the European Economic Area signed at Oporto on the 2nd May 1992 as adjusted by the Protocol signed at Brussels on 17th March 1993 ;
“the Investment Services Directive” means the Council Directive on investment services in the securities field ( No. 93/22/ EEC ) .
Exemption of certain European markets
2
A person who provides the trading facilities constituting a market which —
a
appears on the list drawn up by an EEA State other than the United Kingdom pursuant to article 16 of the Investment Services Directive; and
b
operates without any requirement that a person dealing on the market should have a physical presence in the EEA State from which the trading facilities are provided or on any trading floor that the market may have,
is an exempted person as respects anything done in connection with or for the purposes of the provision of those trading facilities.
Derek Conway
Simon Burns
Two of the Lords Commissioners of Her Majesty’s Treasury
18th December 1995


text:
Commencement and citation
1
This Order may be cited as the A20 Trunk Road (Bexley and Bromley) Red Route (Clearway) Traffic Order 1995, and shall come into force on 10th November 1995.
Interpretation
2
In this Order —
a
a reference to an article or a schedule followed by a number is a reference to the article of, or the schedule to, this Order so numbered;
b
“carriageway” has the same meaning as in section 329(1) of the Highways Act 1980 ;
c
causing includes permitting;
d
“disabled person”, “disabled person’s badge” and “disabled person’s vehicle” have the same meanings as in regulation 2(1) of the Local Authorities' Traffic Orders (Exemptions for Disabled Persons) (England and Wales) Regulations 1986 , and “relevant position” in relation to a disabled person’s badge has the same meaning as in regulation 2A of those regulations;
e
“the trunk road red route” means the lengths of road specified in column (2) of the table in schedule 1;
f
“vehicle” includes part of a vehicle; and
g
an entry in column (3), (4) or (5) of an item in a schedule to this order applies to that column in subsequent items in that schedule.
General prohibition of stopping
3
1
Subject to the provisions of paragraph (2) of this article, and of articles 4, 5, 6, 7, 8 and 9, no person shall cause any vehicle to stop at any time in the trunk road red route clearway.
2
Not taken up.
Exemptions for parking
4
Not taken up.
Miscellaneous exemptions for parking
5
1
Not taken up.
2
Coaches: The controls specified in article 3(1) do not apply in respect of a person causing a motor vehicle constructed or adapted to carry more than 8 passengers (exclusive of the driver) or a local bus (as defined in article 8(4)) not so constructed or adapted, to be parked at the edge of the carriageway on a length of road specified in an item in column (2) of the table in schedule 3D during the hours specified in column (3) in that item for a period not exceeding the period specified in column (4) in that item, provided that not less than the period specified in column (5) in that item has elapsed since the vehicle was last parked on any part of the same length of road.
3
Not taken up.
4
Not taken up.
Exemptions for loading and unloading
6
Not taken up.
Exemptions for disabled persons
7
1
Not taken up.
2
Not taken up.
3
Not taken up.
Exemptions at bus stops and stands
8
1
The controls specified in article 3(1) and (2) do not apply in respect of a person causing a vehicle to which this article applies to stop at a bus stop (being an area of road bounded by a traffic sign which includes the words “bus stop”) for so long only as may be required to enable passengers to get on or off the vehicle or, in the case of a vehicle being used to provide a local service, for so long only as may be required for a change of crew.
2
The controls specified in article 3(1) and (2) do not apply in respect of a person causing a vehicle being used to provide a local service to stop at a bus stand (being an area of road bounded by a traffic sign which includes the words “bus stand”) for so long only as may be required for timetabling reasons.
3
This article applies —
a
before 1st January 1997 to
i
a public service vehicle used for the provision of a local service or a scheduled express service,
ii
a school bus, and
iii
a works bus; and
b
after 31st December 1996 to
i
a motor vehicle constructed or adapted to carry more than 8 passengers (exclusive of the driver), and
ii
a local bus not so constructed or adapted.
4
In this article “local bus”, “local service”, “scheduled express service”, “school bus” and “works bus” have the meanings given to those expressions in regulation 4 of the Traffic Signs Regulations and General Directions 1994 .
Other exemptions
9
1
The controls specified in article 3(1) and (2) do not apply in respect of a person causing a vehicle to stop if that person is —
a
required by law to cause the vehicle to stop or not to proceed;
b
obliged to stop the vehicle so as to avoid an accident;
c
prevented from proceeding in the vehicle by circumstances beyond the person’s control;
d
getting or giving help in consequence of an accident or an emergency, or otherwise taking action for public safety;
e
opening or closing a gate or other barrier at the entrance to premises to which the vehicle is being driven or from which it has emerged if it is not reasonably practicable to cause the vehicle to stop elsewhere for the purpose;
f
using the vehicle for fire brigade, ambulance or police purposes;
g
using the vehicle in connection with the removal of any obstruction to traffic;
h
using the vehicle in connection with the maintenance, improvement or reconstruction of any length of road specified in schedule 1;
i
using the vehicle under a licence under section 6 of the Metropolitan Public Carriage Act 1869 to stop for so long only as may be required to enable a passenger to get on or off the vehicle; or
j
using a disabled person’s vehicle which displays a disabled person’s badge in the relevant position to stop for so long only as may be required to enable a disabled person to get on or off the vehicle.
2
The controls specified in article 3(1) do not apply in respect of a vehicle which bears the Royal Mail livery which is waiting at the edge of a carriageway for as long as may be necessary for the purpose of collecting or delivering letters in pursuance of any statutory duty of the Post Office to collect or deliver letters.
3
The controls specified in article 3(1) do not apply to anything done with the permission or at the direction of a police constable in uniform or a traffic warden.
Revocation or variation of existing Orders
10
1
Subject to paragraph (2) of this article, The Bexley (Waiting and Loading Restriction) Order 1991 [BLB TMO 1991 008] is hereby suspended, in so far as its provisions relate to any part of the trunk road red route.
2
The revocation specified in paragraph (1) of this article shall take effect in respect of any provision contained in the Bexley (Waiting and Loading Restriction) Order 1991 [BLB TMO 1991 008] only from the time at which the traffic sign indicating the effect of that provision has been obliterated.
Signed in accordance with a direction from the Secretary of State for Transport.
Derek Turner
Traffic Director for London
22nd September 1995


text:
Citation, commencement, application and interpretation
1
1
This Order may be cited as the Town and Country Planning (General Development Procedure) (Welsh Forms) Order 1995 and shall come into force on 14th February 1996.
2
This Order applies only in respect of land in Wales.
3
In this Order —
“the Act”means the Town and Country Planning Act 1990;
“the principal Order”means the Town and Country Planning (General Development Procedure) Order 1995 ;
“land”has the meaning it has in the Act.
2
1
The form set out in Part 1 of Schedule 1 of this Order is hereby prescribed as the version in Welsh which may be used instead of the form set out in Part 1 of Schedule 1 to the principal Order (letter to be sent by a local planning authority when they receive an application for planning permission or for a certificate of lawful use or development).
2
The form set out in Part 2 of Schedule 1 to this Order is hereby prescribed as the version in Welsh which may be used instead of the form set out in Part 2 of Schedule 1 to the principal Order (notification to be sent to an applicant when a local planning authority refuse planning permission or grant it subject to conditions).
3
The forms set out in Part 1 of Schedule 2 to this Order are hereby prescribed as the versions in Welsh which may be used respectively instead of the forms set out in Part 1 of Schedule 2 to the principal Order (notices of an application or appeal for planning permission to be published or served on an owner or tenant).
4
The forms set out in Part 2 of Schedule 2 to this Order are hereby prescribed as the versions in Welsh which may be used respectively instead of the forms set out in Part 2 of Schedule 2 to the principal Order (certificates for use with applications or appeals for planning permission relating to ownership of land and notice to be given to an agricultural tenant).
5
The forms set out in Schedule 3 to this Order are hereby prescribed as the versions in Welsh which may be used respectively instead of the forms set out in Schedule 3 to the principal Order (notices issued by the local planning authority to publicise applications for planning permission).
6
The form set out in Schedule 4 to this Order is hereby prescribed as the version in Welsh which may be used instead of the form set out in Schedule 4 to the principal Order (certificate of lawful use or development).
7
Forms substantially to the like effect to the forms set out in Schedules 1 to 4 to this Order may be used.
William Hague
Secretary of State for Wales
21st December 1995


text:
PART I
GENERAL
Citation, commencement and interpretation
1
1
This Order may be cited as the Local Authorities (Companies) Order 1995 and shall come into force as provided in paragraph (2) below.
2
This Order shall come into force —
a
for the purposes of article 4, on 1st July 1995;
b
for the purposes of articles 5 to 10 in so far as they relate to companies formed on or before 31st March 1995, on 1st July 1995; and
c
for all other purposes on 1st April 1995.
3
Except where the context otherwise requires, any reference in this Order to a section or Part is to a section or Part of the 1989 Act.
4
In this Order —
“the 1985 Act” means the Companies Act 1985 ;
“the 1989 Act” means the Local Government and Housing Act 1989;
“the Audit Commission” means the Audit Commission for Local Authorities and the National Health Service in England and Wales;
“controlled company” means a company (other than a company within a description set out in the Schedule to this Order) which for the purposes of Part V is under the control of a local authority or is treated as being under the control of each of two or more local authorities;
“director”, except in so far as the context otherwise requires, includes, in relation to a company which is an industrial and provident society, a member of the committee of management of the society and its chief officer;
“relevant authority”, in relation to a regulated company, means any local authority having control of that company or to whose influence the company is subject, or which is, by virtue of section 73 (authorities acting jointly, etc.) treated as having such control or influence;
and any reference to a regulated company is a reference to a company which is for the time being either —
a
a controlled company, or
b
a company which for the purposes of Part V is, or is treated as, subject to the influence of a local authority (the “relevant authority”) and which —
i
is an unlimited company or a society registered or deemed to be registered under the Industrial and Provident Societies Act 1965 or under the Industrial and Provident Societies Act (Northern Ireland) 1969 ; or
ii
satisfies either or both of the first and second conditions set out in paragraphs (5) and (7) below,
but is not within any description set out in the Schedule to this Order.
5
The first condition mentioned in paragraph (4)(b)(ii) above is that the relevant authority would, if it were a company registered under the 1985 Act, be treated by virtue of section 258 of that Act as having the right to exercise, or as having, during the relevant period, actually exercised, a dominant influence over the company in question.
6
For the purposes of paragraph (5) above “the relevant period”, in relation to any duty or any action referred to in Part II of this Order, means the financial year of the relevant authority which ended immediately before the financial year in which, if the company in question were a regulated company, that duty would fall to be fulfilled, or in which that action is performed.
7
The second condition mentioned in paragraph (4)(b)(ii) above is that if the authority were a company registered under the 1985 Act it would be required, by virtue of section 227 of that Act , or of accounting standards such as would, by virtue of that Act, be applicable in the circumstances, to prepare group accounts in respect of the company in question.
8
For the purposes of paragraph (7) above, in determining whether a local authority would be required to prepare group accounts it shall be assumed that no exclusion of or exemption from such requirement, other than those referred to in section 229(3)(a) and (c) of the 1985 Act, would be applicable by virtue of that Act.
Companies subject to the influence of local authorities
2
In determining for the purposes of this Order whether a company is subject to the influence of a local authority no account shall be taken of any condition specified in any paragraph of subsection (1) or (3) of section 69, in so far as that condition is fulfilled by reference only to another company which is of a description mentioned in the Schedule to this Order, or to a person who is both an employee and either a director, manager, secretary or similar officer of such a company.
Application of the Order
3
No provision in this Order shall be construed as requiring a company to act (or refrain from acting) in breach of any provision made by or under any enactment, or any obligation subsisting on the day on which such provision comes into force.
PART II
REGULATION OF CONTROLLED AND INFLUENCED COMPANIES
Identification of companies
4
1
A regulated company shall have mentioned on all relevant documents the fact that it is a company controlled, or, as the case may be, influenced, by a local authority, within the meaning of Part V; and naming the relevant authority or authorities.
2
In this article “relevant documents” means business letters, notices and other documents of the company, being of any kind mentioned in paragraphs (a) to (d) of section 349(1) of the 1985 Act.
Requirements applicable to regulated companies
5
1
A regulated company shall not —
a
in respect of the carrying out of any relevant duty, pay to a regulated director remuneration in excess of the maximum amount;
b
in respect of expenditure on travelling or subsistence in connection with the carrying out of a relevant duty, pay to a regulated director an allowance, or reimburse expenses, in excess of the maximum amount;
c
publish any material which the relevant authority would be prohibited from publishing by section 2 of the Local Government Act 1986 .
2
Where a director becomes disqualified for membership of a local authority otherwise than by being employed by a local authority or a controlled company, the company shall make such arrangements as may be necessary for a resolution to be moved for his removal in accordance with section 303 of the 1985 Act.
3
In this article —
a
for the purposes of paragraph (1)(a), the maximum amount is the greatest amount which would for the time being be payable by the relevant authority in respect of a comparable duty performed on behalf of that authority, less any amount paid by that authority in respect of the relevant duty to the regulated director in question;
b
for the purposes of paragraph (1)(b), the maximum amount in relation to a director is the maximum amount of travelling or subsistence allowance which would for the time being be payable to that director by the local authority of which he is a member if the relevant duty were an approved duty for the purposes of section 174 of the Local Government Act 1972 ;
c
“regulated director” means a director of the company who is also a member of a relevant authority; and
d
“relevant duty” means a duty carried out on behalf of the company.
Provision of information to authority’s auditor
6
A regulated company shall provide, and authorise or instruct its auditors to provide —
a
to the person who is for the time being the auditor in relation to the accounts of the relevant authority, such information and explanation about the affairs of the company as that person may require for the purposes of the audit of the local authority’s accounts; and
b
to any person authorised by the Audit Commission, such information as that person or the Commission may require for the discharge of any function under Part III of the Local Government Finance Act 1982 .
Provision of information to members of local authority
7
1
Subject to paragraph (2), a regulated company shall provide to a member of a relevant authority such information about the affairs of the company as the member reasonably requires for the proper discharge of his duties.
2
Nothing in this article shall require a company to provide information in breach of any enactment, or of an obligation owed to any person.
Provision of financial information to authority
8
1
A regulated company shall, on the request of any relevant authority, provide to that authority, within such reasonable time as may be specified by the authority, such information about the affairs of the company as that authority may require for the purposes of any order for the time being in force under section 39 (revenue accounts and capital finance) of the 1989 Act.
2
Information required under paragraph (1) shall be supplied in such form as the relevant authority may reasonably require.
Appointment of auditor
9
A controlled company shall, before it first appoints any person as auditor of the company, obtain the Audit Commission’s consent to the appointment of that person.
PART III
CONTROLLED COMPANIES WHICH ARE NOT ARM'S LENGTH COMPANIES
Public inspection of minutes
10
1
A controlled company which is not an arm’s length company shall, until the expiry of the period of four years beginning with the date of the meeting, make available for inspection by any member of the public a copy of the minutes of any general meeting of the company.
2
Nothing in paragraph (1) requires any copy to be made available which includes any matter the disclosure of which would be in breach of any enactment, or of an obligation owed to any person.
3
Nothing in this article shall require a company to make available for inspection the minutes of any meeting held before the date on which this Order comes into force.
PART IV
MINORITY INTERESTS
Authorised companies
11
There are hereby specified for the purposes of section 71 (control of minority interests) companies, other than regulated companies and companies within any description set out in the Schedule to this Order, in which any person associated with a local authority (within the meaning of section 69(5)) has a right to vote at a general meeting or of which any such person is a director.
PART V
CAPITAL FINANCE
Interpretation
12
1
A local authority together with any companies in relation to which that authority is the relevant authority are for the purposes of section 39 and this Part of the Order referred to as members of a local authority group, and any reference in relation to a particular company to the same local authority group is a reference to the local authority group of which that company is a member.
2
In this Part —
“called-up share capital” has the same meaning as in section 737(1) of the 1985 Act, and “share” has the same meaning as in section 744 of that Act;
“credit transaction” means a lease or a single contract or two or more contracts taken together which, if a local authority became lessees under the lease or entered into the contract or contracts, would constitute a credit arrangement, but does not include —
any lease granted or assigned to a regulated company under which the lessor is a member of the same local authority group; or
any contract entered into by a regulated company with a member of the same local authority group.
Receipts, contracts and liabilities of regulated companies
13
1
Subject to the following provisions of this article, where a regulated company on or after 1st April 1995 —
a
receives a sum which, if it were a local authority, would be a capital receipt,
b
receives consideration to which, if it were a local authority, section 61 would apply,
c
receives a sum by way of grant from a Community institution to which, if it were a local authority, section 63(4) would apply,
d
enters into a credit transaction,
e
with respect to a credit transaction, agrees to a variation of terms which, if it were a local authority, would be a variation within the meaning of section 51(1),
f
incurs additional liabilities within the meaning of article 16, or
g
reduces its liabilities within the meaning of article 16,
the sum, consideration, credit transaction, variation, liabilities or reduction in question shall be treated for the purposes of the application of Part IV as having been received, entered into, agreed, incurred or, as the case may be, made by the relevant authority.
2
Paragraph (1) does not apply to any sum or consideration which, apart from this paragraph, would fall within paragraph (1) if it is received by the company —
a
from a person who is a member of the same local authority group;
b
in respect of the disposal of assets held for charitable purposes.
3
Where a company is a regulated company on 1st April 1995 and is no longer a regulated company on 31st March 1996, any sum, consideration, credit transaction, variation, liabilities or reduction in liabilities which is or are treated by virtue of paragraph (1) above as having been received, entered into, agreed, incurred or, as the case may be, made by the relevant authority during the financial year beginning on 1st April 1995 shall cease on 31st March 1996 to be so treated.
4
Where a company falling within paragraph (3) above becomes a regulated company at any time on or before 31st March 1997, any sum, consideration, credit transaction, variation, liabilities or reduction in liabilities which ceased by virtue of paragraph (3) above to be treated as having been received, entered into, agreed, incurred or, as the case may be, made by the relevant authority shall be so treated as if the company had not ceased to be a regulated company on or before 31st March 1996.
Application of Part IV: requirement for credit cover
14
1
Where in relation to things done by or to a regulated company in a financial year (in this article referred to as the “current year”) a relevant authority are treated by virtue of article 13(1) as having —
a
received a sum such as mentioned in article 13(1)(a),
b
received any consideration such as mentioned in article 13(1)(b),
c
received a sum such as mentioned in article 13(1)(c),
d
entered into a credit transaction,
e
agreed to a variation of the terms of a credit transaction,
f
incurred additional liabilities, or
g
made a reduction in liabilities,
the provisions of Part IV shall apply to the members of the local authority group to the extent and subject to the modifications referred to in the following provisions of this article and in articles 15 to 18.
2
Subject to paragraph (4), with respect to each regulated company in the local authority group Part IV shall apply subject to the modification that there is required to be available to the relevant authority in the financial year following the current year an amount of credit cover which is equal to the aggregate of —
a
the amount which, if the company were a local authority, other than an authority to whom paragraph (3) below applies, the company would have been required to set aside as provision for credit liabilities in accordance with section 59 or section 61(4) with respect to sums or consideration falling within paragraph (1)(a) or (b) above;
b
an amount equal to the total receipts by the company of sums falling within paragraph (1)(c) above;
c
the amount which, if the company were a local authority, would be the initial cost of any credit transaction entered into by the company; and
d
the amount of credit cover which, if the company were a local authority, would be required to be available to it in accordance with section 51(4) with respect to any variation of the terms of a credit transaction;
e
where in the current year the company incurs additional liabilities within the meaning of article 16, the amount of the excess referred to in article 16(3).
3
This paragraph applies to a local authority who, at the beginning of the current year, had a credit ceiling of nil or a negative amount, and who have no money outstanding by way of borrowing other than short-term borrowing (within the meaning of section 45(6)) or borrowing which was undertaken under section 5 of the City of London (Various Powers) Act 1924 .
4
For the purposes of paragraph (2), an amount of credit cover shall only be required by virtue of sub-paragraphs (c), (d) and (e) where the aggregate of the amounts referred to in those sub-paragraphs exceeds £10,000.
5
For the purposes of this article either of the following amounts, or both in any combination, constitutes an amount of credit cover —
a
an amount which the authority determine to set aside from the usable part of the authority’s capital receipts or from a revenue account as provision to meet credit liabilities (being an amount over and above amounts required to be set aside by virtue of any other provision of Part IV); or
b
an amount by which the authority determine to treat as reduced the balance of a credit approval.
6
In paragraph (5)(b) —
a
the reference to a credit approval is a reference to a basic credit approval or a supplementary credit approval issued or transferred to the authority and having effect for the financial year following the current year;
b
the balance of a credit approval is that part of the approval with respect to which a determination has not been made under section 56(1).
7
A determination by a local authority under paragraph (5) shall take effect at the time it is made, and shall be made not later than six months after the end of the financial year following the current year.
Application of Part IV: increase in the basic credit approval
15
1
Where in a financial year (in this article referred to as the “current year”) a regulated company reduces its liabilities within the meaning of article 16, Part IV shall apply subject to the modification that the relevant authority may treat a relevant credit approval as increased by the amount relating to that company of the excess referred to in article 16(4).
2
In paragraph (1), the reference to a relevant credit approval is a reference to a basic credit approval issued or transferred to the authority and having effect for the financial year following the current year.
3
A basic credit approval may be treated as increased under paragraph (1) notwithstanding that a determination has been made under section 56(1) with respect to the whole or any part of the amount of the approval, and, where the amount of a basic credit approval is nil, the amount of the increase shall be treated as the amount of the approval.
Liabilities of regulated companies
16
1
Any reference in this article to the relevant liabilities of a regulated company is a reference to the total of the company’s liabilities less its current assets (and the total so calculated may, accordingly, be a negative amount); and for this purpose, subject to paragraph (7) —
a
“current assets” shall be construed in accordance with section 262(1) of the 1985 Act, but do not include —
i
land in which the company has any interest, or
ii
any liability owed to the company by a member of the same local authority group unless the liability was incurred before the date on which the company became a regulated company (“the relevant date”);
b
where the company’s current assets in a financial year are reduced by any payments made by the company under —
i
any credit transaction treated as having been entered into by the relevant authority by virtue of article 13(1)(d) above, or
ii
any variation of the terms of a credit transaction treated as having been agreed by the relevant authority by virtue of article 13(1)(e) above,
they shall be treated as if those payments had not been made;
c
“liabilities” do not include —
i
any liability under a credit transaction entered into by the company after the relevant date,
ii
any liabilities under an agreement entered into by the company after the relevant date to a variation of the terms of a credit transaction entered into before the relevant date, or
iii
any liability which is owed by the company to a person who is a member of the same local authority group, unless the liability was incurred before the relevant date; and
d
subject to paragraph (2), the sum of the called-up share capital of a regulated company with respect to shares held by persons who are not members of the same local authority group, and any premium paid to the company for such shares, is to be treated as a liability of the company.
2
Where any shares in a regulated company are transferred by the relevant authority to a person who is not a member of the same local authority group, the liabilities of the company on and at any time after the date on which the shares are transferred shall not include the amount which is on that date the called-up share capital of the company with respect to those shares.
3
A regulated company incurs additional liabilities where in any financial year (in this article referred to as “year two”) its relevant liabilities exceed its relevant liabilities in the financial year immediately preceding year two (in this article referred to as “year one”).
4
A regulated company reduces its liabilities where its relevant liabilities in year one exceed its relevant liabilities in year two.
5
The liabilities of a regulated company in a financial year shall be the aggregate of the amounts for liabilities —
a
shown in the company’s balance sheet prepared as at a date in that year, or, if there is more than one such balance sheet, in the last such balance sheet to have been prepared, or, if there is no such balance sheet,
b
determined by the relevant authority as at the end of that year, or, if earlier, as at the date immediately before the date on which the company ceases to be a regulated company of that authority.
6
Where year two is the financial year in which by virtue of the coming into force of this Part or otherwise the company becomes a regulated company, the aggregate of the amounts determined by the relevant authority in accordance with paragraph (7) shall be treated for the purposes of paragraphs (3) and (4) as the company’s relevant liabilities in year one.
7
The relevant authority shall determine the amounts which would have been the company’s relevant liabilities as at the date immediately before it became a regulated company; and for this purpose —
a
the provisions in paragraph (1)(c) and (d) shall not apply, and
b
the company’s liabilities shall include the sum of the company’s total called-up share capital and any premium paid to the company for such shares.
8
Where two companies are members of the same local authority group, and the relevant liabilities of the companies in a particular financial year fall to be calculated as at different dates, if as a result of a transaction or a group of transactions between those companies —
a
the relevant liabilities in that year of one company would, apart from this paragraph, be reduced,
b
the relevant liabilities in that year of the other company would, if the relevant liabilities of the two companies fell to be calculated as at the same date, be increased, and
c
the relevant liabilities in that year of the other company are not increased or are increased by an amount which is less than the amount of the reduction referred to in sub-paragraph (a),
no account shall be taken of the amount of that reduction in calculating the relevant liabilities in that year of the company mentioned in sub-paragraph (a).
Dealings between members of a local authority group
17
1
This paragraph applies where a local authority —
a
become the lessees under a lease of any property, and the lessor under the lease and the authority are members of the same local authority group; or
b
enter into a contract for the supply of any property, and the other party to the contract and the authority are members of the same local authority group; and
c
in either case, the property in question was acquired by the company after it became a regulated company.
2
Where paragraph (1) applies, the lease or the contract in question shall not be treated as a credit arrangement for the purposes of Part IV, and any variation of such a lease or contract shall not be treated as the variation of such an arrangement for those purposes.
3
Where a local authority receive from a regulated company a sum which, apart from this paragraph, would be a capital receipt for the purposes of Part IV, the sum shall not be treated as a capital receipt for those purposes if the authority and the company are members of the same local authority group.
4
Where a local authority receive from a regulated company any consideration which, apart from this paragraph, would fall within section 61(1), section 61 shall not apply to the consideration if the authority and the company are members of the same local authority group.
Provisions where there are two or more relevant authorities
18
1
Paragraphs (2) and (3) apply where a regulated company (“a relevant company”) is treated as being under the control, or subject to the influence of, each of two or more local authorities.
2
Where under any provision in this Part anything done by or to a regulated company is treated as done by or to the relevant authority in relation to that company, that thing shall be treated as having been done by or to each of the relevant authorities to the extent of their involvement in the relevant company.
3
Where under any provision in this Part any requirement is imposed, or any entitlement is conferred, on the relevant authority in relation to a regulated company, that requirement or entitlement shall be treated as having been imposed or conferred on each of the relevant authorities to the extent of their involvement in the relevant company.
4
For the purposes of this article, the extent of an authority’s involvement in a relevant company shall be determined by agreement with the other relevant authorities in relation to that company or, in default of agreement, by a person nominated jointly by all such authorities or, where no such nomination can be agreed, by a person appointed by the Secretary of State.
5
Section 31 of the Arbitration Act 1950 shall have effect for the purposes of the determination of any question by a person nominated or appointed under paragraph (4) as if the determination were an arbitration under any other Act within the meaning of that section.
Authorised by the Secretary of State to sign in that behalf
David Curry
Minister of State,
Department of the Environment
20th March 1995
John Redwood
Secretary of State for Wales
21st March 1995