text:
PART 1 Preliminary
Application, citation, commencement and interpretation
1
1
These Regulations, which apply to England only, may be cited as the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009 and shall come into force on the day after the day on which they are made.
2
In these Regulations —
“ the Act ” means the Local Government Finance Act 1988;
“the Appeals Regulations ” means the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 ;
“altered hereditament” has the meaning given by paragraph 1 of Schedule 1 to these Regulations;
“appropriate valuation officer” —
in relation to a hereditament in respect of which regulations under section 53(1) of the Act (contents of central lists) are in force, means the central valuation officer;
in relation to any other hereditament, means the valuation officer maintaining a local list in which the hereditament is, or would be, shown;
“central list” means the list compiled and maintained in accordance with section 52 of the Act;
“creation day” has the meaning given by paragraph 1 of Schedule 2;
“defined hereditament” has the meaning given by regulation 3;
“designated person” means a person designated under section 53(1) of the Act;
“local list” means a list compiled and maintained in accordance with section 41 of the Act;
“material change of circumstances”, in relation to a hereditament, means a change in any of the matters mentioned in paragraph 2(7) of Schedule 6 to the Act;
“relevant day” has the meaning given by regulation 2(2);
“relevant factor” means —
any matter mentioned in paragraph 2(7) of Schedule 6 to the Act, or
the extent to which a hereditament is exempt from non-domestic rating;
“relevant period” has the meaning given by regulation 2(1); and
“relevant year” has the meaning given by regulation 2(3).
3
References in these Regulations to the hereditament of a designated person are references to any hereditament or, as the case may be, description or class of hereditaments prescribed under section 53(1) of the Act as respects that designated person.
Relevant period, relevant day and relevant year
2
1
The relevant period in relation to which, in accordance with section 57A of the Act, these Regulations apply, is the period beginning on 1st April 2010 and ending on 31st March 2015.
2
A relevant day is a day falling within the relevant period.
3
A relevant year is a financial year falling within the relevant period.
Defined hereditaments
3
1
Subject to paragraph (3), as regards a relevant day, a hereditament is a defined hereditament if —
a
the conditions in paragraph (2) are fulfilled; or
b
it meets the conditions specified in paragraph 2 of Schedule 1; or
c
it meets the conditions specified in paragraph 1 of Schedule 2.
2
For the purposes of paragraph (1)(a), the conditions are that the hereditament is shown in any list for —
a
31st March 2010;
b
the relevant day, with a rateable value greater than zero; and
c
each day (if any) falling after 31st March 2010 and before the relevant day, with a rateable value greater than zero.
3
Where the hereditament of a designated person is a defined hereditament by virtue of paragraph (1) on 1st April 2010 (“the original hereditament”), notwithstanding that on or after 31st March 2010 —
a
part of the original hereditament becomes a hereditament shown on a local list; or
b
the person ceases to occupy or, if it is unoccupied, own part of the original hereditament,
the conditions in paragraph (2) or paragraphs 1(a), 1(b)(ii) and 1(c) of Schedule 2 shall be treated as fulfilled as respects the whole of the original hereditament for so long as the person continues to be the designated person as respects the original hereditament under section 53(1) of the Act.
Special authorities
4
1
This regulation applies in relation to a defined hereditament which is shown in a local list and is situated in the area of a special authority, for a relevant year for which the non-domestic rating multiplier set by the special authority is different from the non-domestic rating multiplier for the year.
2
Where this regulation applies and D SA exceeds D then, subject to paragraphs (3), (5), (7), (9) and (11), to the result of the calculation of the chargeable amount for the chargeable day for the hereditament in accordance with regulation 10 and Schedule 2, there shall be added the amount calculated by applying the formula —
(
(
D S A − D
) × N
)
C .
3
Where paragraph (4) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula —
(
(
D S A − D
) × N
)
C
were a reference to —
(
(
D S A − D
) × N
)
(
C × 5
) .
4
This paragraph applies where, on the day concerned, the conditions in section 43(6) of the Act (charities and registered community amateur sports clubs) are fulfilled as respects the hereditament.
5
Where paragraph (6) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula —
(
(
D S A − D
) × N
)
C
were a reference to —
(
(
D S A − D
) × N
)
C × E .
6
This paragraph applies where, on the day concerned, the conditions in section 43(4B) of the Act (small business rate relief) are fulfilled as respects the hereditament.
7
Where paragraph (8) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula —
(
(
D S A − D
) × N
)
C
were a reference to —
(
(
D S A − D
) × N
)
C × 2.
8
This paragraph applies where, on the day concerned, the conditions in section 43(6B) of the Act (general stores etc in rural settlements) are fulfilled as respects the hereditament.
9
Where paragraph (10) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula —
(
(
D S A − D
) × N
)
C
were a reference to —
(
(
D S A − D
) × N
)
C × Z .
10
This paragraph applies where, on the day concerned —
a
the conditions in section 45(1) of the Act (unoccupied hereditaments: liability) are fulfilled as respects the hereditament;
b
the hereditament is not zero-rated under section 45A of the Act (unoccupied hereditaments: zero-rating) ; and
c
an order under section 45(4A) of the Act is in force and has effect in relation to the hereditament.
11
Where paragraph 12 applies, paragraph (2) shall have effect in relation to the hereditament for the day as if the amount calculated by applying the formula in that paragraph were zero.
12
This paragraph applies where, on the day concerned, the chargeable amount for the hereditament would be zero under section 45A of the Act (unoccupied hereditaments: zero-rating).
13
Where this regulation applies and D SA is less than D, then where the chargeable amount for the chargeable day for the hereditament is calculated in accordance with these Regulations, the chargeable amount shall be multiplied by the formula —
D S A
D .
14
For the purposes of this regulation —
D is the small business non-domestic rating multiplier for the relevant year in which the chargeable day falls;
D SA is the small business non-domestic rating multiplier of the special authority concerned for the relevant year in which the chargeable day falls;
C is the number of days in the relevant year;
E is the amount prescribed under section 44(9) of the Act for the relevant year in which the relevant day falls;
N is the rateable value shown for the hereditament in a local list for the day; and
Z is the number prescribed in an order under section 45(4A) of the Act.
PART 2 Chargeable Amounts
Notional chargeable amount
5
1
Subject to paragraphs (3) to (5), the notional chargeable amount for a defined hereditament for a relevant year shall be the amount found by applying the formula —
A × D .
2
For the purposes of this regulation —
A is —
in the case of a hereditament shown in a local list, the rateable value shown for the hereditament for 1st April 2010 in the list;
in the case of a hereditament shown in the central list, the rateable value shown for the hereditament for 1st April 2010 in the list or the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the central list for the hereditament for 1st April 2010 if that had been the only hereditament of the designated person shown in that list for that date; and
D is the small business non-domestic rating multiplier for the relevant year.
3
Where regulation 12 (change in rateable value on 1st April 2010) applies, references in this regulation to rateable value shall have effect subject to the modifications made in paragraph (2) of that regulation.
4
For a hereditament to which Schedule 1 (altered hereditaments) applies, paragraph 4 of that Schedule shall have effect for finding the notional chargeable amount.
5
For a hereditament to which Schedule 2 (splits and mergers) applies, paragraph 7 of that Schedule shall have effect for finding the notional chargeable amount.
Base liability for 2010-11 for a defined hereditament
6
1
Subject to paragraph (3), this regulation applies to a defined hereditament.
2
Where this regulation applies, the base liability for the hereditament for the relevant year beginning on 1st April 2010 shall be found by applying the formula —
Y × Z
where —
Y is —
in the case of a hereditament shown in a local list for 31st March 2010, the rateable value shown for the hereditament for that date in a local list, and
in the case of a hereditament shown in the central list for 31st March 2010, the rateable value shown for the hereditament for 31st March 2010 in the list or the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the central list for the hereditament for 31st March 2010 if that had been the only hereditament of the designated person shown in that list for that date; and
Z is the small business non-domestic rating multiplier for the financial year beginning on 1st April 2009.
3
For a hereditament to which Schedule 1 (altered hereditaments) applies, paragraph 3 of that Schedule shall have effect for finding the base liability.
Base liability for years subsequent to 2010-11
7
1
Subject to paragraph (2), the base liability for a defined hereditament for a relevant year beginning after the first relevant year (“the year concerned”) shall be found by applying the formula —
B L × A F ,
where —
BL is the base liability for the hereditament for the relevant year immediately preceding the year concerned, and
AF is the appropriate fraction, as found in accordance with regulation 8, for the relevant year immediately preceding the year concerned.
2
For a hereditament to which Schedule 2 (splits and mergers) applies, paragraphs 8 and 9 of that Schedule shall have effect for finding the base liability.
Appropriate fraction
8
1
Subject to paragraph (7), the appropriate fraction for a defined hereditament for a relevant year shall be found by applying the formula —
X × Q
100.
2
For the purposes of this regulation, where the notional chargeable amount for the hereditament for the relevant year exceeds the base liability for the hereditament for the year, and —
a
the hereditament is situated in Greater London and the rateable value shown for it in a local list for 1st April 2010 is £25,500 or more;
b
the hereditament is situated outside Greater London and the rateable value shown for it in a local list for 1st April 2010 is £18,000 or more; or
c
the hereditament is shown in the central list,
then —
i
for the relevant year beginning on 1st April 2010, X is 112.5;
ii
for the relevant year beginning on 1st April 2011, X is 117.5;
iii
for the relevant year beginning on 1st April 2012, X is 120; and
iv
for the relevant years beginning on 1st April 2013 and 1st April 2014, X is 125.
3
For the purposes of this regulation, where the notional chargeable amount for the hereditament for the relevant year exceeds the base liability for the hereditament for the year, and —
a
the hereditament is situated in Greater London and the rateable value shown for it in a local list for 1st April 2010 is less than £25,500; or
b
the hereditament is situated outside Greater London and the rateable value shown for it in a local list for 1st April 2010 is less than £18,000,
then —
i
for the relevant year beginning on 1st April 2010, X is 105;
ii
for the relevant year beginning on 1st April 2011, X is 107.5;
iii
for the relevant year beginning on 1st April 2012, X is 110; and
iv
for the relevant years beginning on 1st April 2013 and 1st April 2014, X is 115.
4
For the purposes of this regulation where the notional chargeable amount for the hereditament for the relevant year does not exceed the base liability for the hereditament for the year, and —
a
the hereditament is situated in Greater London and the rateable value shown for it in a local list for 1st April 2010 is £25,500 or more;
b
the hereditament is situated outside Greater London and the rateable value shown for it in a local list for 1st April 2010 is £18,000 or more; or
c
the hereditament is shown in the central list,
then —
i
for the relevant year beginning on 1st April 2010, X is 95.4;
ii
for the relevant year beginning on 1st April 2011, X is 93.3;
iii
for the relevant year beginning on 1st April 2012, X is 93; and
iv
for the relevant years beginning on 1st April 2013 and 1st April 2014, X is 87.
5
For the purposes of this regulation, where the notional chargeable amount for the hereditament does not exceed the base liability for the year and —
a
the hereditament is situated in Greater London and the rateable value shown for it in a local list for 1st April 2010 is less than £25,500; or
b
the hereditament is situated outside Greater London and the rateable value shown for it in a local list for 1st April 2010 is less than £18,000,
then —
i
for the relevant year beginning on 1st April 2010, X is 80;
ii
for the relevant year beginning on 1st April 2011, X is 70;
iii
for the relevant year beginning on 1st April 2012, X is 65; and
iv
for the relevant years beginning on 1st April 2013 and 1st April 2014, X is 45.
6
For the purposes of this regulation —
a
for the relevant year beginning on 1st April 2010, Q is 0.986;
b
for subsequent relevant years in the relevant period, Q is the amount found by applying the formula —
D ( 1 )
D ( 2 ) ,
where —
D(1) is the small business non-domestic rating multiplier for the relevant year concerned;
D(2) is the small business non-domestic rating multiplier for the financial year which precedes the relevant year concerned;
c
Q, if not a whole number, shall be calculated to three decimal places only —
i
adding one thousandth where (apart from this sub-paragraph) there would be more than five ten-thousandths; and
ii
ignoring ten-thousandths where (apart from this sub-paragraph) there would be five, or less than five, ten-thousandths.
7
For a defined hereditament to which one or more of the following provisions apply —
a
regulation 12 (change in rateable value on 1st April 2010),
b
paragraph 6 of Schedule 1 (altered hereditament: change in rateable value), and
c
paragraph 10 of Schedule 2 (rateable value: split or merger after 1st April 2010),
this regulation shall have effect subject to the modifications made by the provision concerned.
Application of regulation 10
9
1
Subject to paragraphs (3) to (6), regulation 10 applies to a defined hereditament for a relevant day (“the day concerned”) if —
a
as regards the hereditament the day concerned is a chargeable day for which a chargeable amount would, but for these Regulations, fall to be determined under section 43, 45 or 54 of the Act; and
b
NCA is —
i
greater than BL and greater than (BL x AF); or
ii
less than BL and less than (BL x AF).
2
For the purposes of paragraph (1) —
a
NCA is the notional chargeable amount for the hereditament for the relevant year within which the day concerned falls, but where paragraph 4 of Schedule 1 (altered hereditament: notional chargeable amount) applies, that paragraph shall have effect for the purpose of determining NCA as regards the altered hereditament,
b
BL is the base liability for the hereditament for the relevant year within which the day concerned falls,
c
AF is the appropriate fraction for the hereditament for the relevant year within which the day concerned falls.
3
Regulation 10 shall not apply where, on the day concerned, the chargeable amount for the hereditament is zero under section 45A of the Act (unoccupied hereditaments: zero-rating).
4
Regulation 10 shall not apply where Schedule 2 (splits and mergers) applies to a hereditament in the year in which the creation day falls.
5
Regulation 10 shall not apply to a defined hereditament for the day concerned if —
a
as respects a relevant day falling before the day concerned, the value of X for the purposes of determining the appropriate fraction fell to be determined (or if determined again following an alteration of a local or the central list in accordance with regulations made under the Act, fell after that alteration to be determined) in accordance with regulation 8(2) or 8(3), and
b
as respects the day concerned, the value of X for the purposes of determining the appropriate fraction falls to be determined (or if determined again following an alteration of a local or the central list in accordance with regulations made under the Act, falls after that alteration to be determined) in accordance with regulation 8(4) or 8(5).
6
Regulation 10 shall not apply to a defined hereditament for the day concerned if —
a
as respects a relevant day falling before the day concerned, the value of X for the purposes of determining the appropriate fraction fell to be determined (or if determined again following an alteration of a local or the central list in accordance with regulations made under the Act, fell after that alteration to be determined) in accordance with regulation 8(4) or 8(5), and
b
as respects the day concerned, the value of X for the purposes of determining the appropriate fraction falls to be determined (or if determined again following an alteration of a local or the central list in accordance with regulations made under the Act, falls after that alteration to be determined) in accordance with regulation 8(2) or 8(3).
Rules for determining chargeable amount
10
1
Where this regulation applies to a hereditament shown in a local list, the chargeable amount for a chargeable day which is a relevant day shall be found in accordance with paragraphs (3) to (11) in place of the provisions of sections 43(4) to (6A), 44 and 45(4) and (4A) of the Act.
2
Where this regulation applies to a hereditament shown in the central list, the chargeable amount as respects the designated person for the description of hereditaments of which it forms the whole or part for a chargeable day which is a relevant day shall be calculated by applying the formula —
(
A × B
)
C
+ H
in place of the provisions of section 54(4) to (7) of the Act.
3
Subject to paragraphs (4), (6), (8) and (10), the chargeable amount for the chargeable day shall be calculated by applying the formula —
(
B L × A F
)
C .
+ U
4
Where paragraph (5) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with paragraph (3) by 5.
5
This paragraph applies where, on the day concerned, the conditions in section 43(6) of the Act (charities and registered community amateur sports clubs) are fulfilled as respects the hereditament.
6
Where paragraph (7) applies, the chargeable amount for a chargeable day shall be found by —
a
subtracting U from the amount calculated in accordance with paragraph (3); and
b
dividing the result of the calculation performed under sub-paragraph (a) by E.
7
This paragraph applies where, on the day concerned, the conditions in section 43(4B) of the Act (small business rate relief) are fulfilled as respects the hereditament.
8
Where paragraph (9) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with paragraph (3) by 2.
9
This paragraph applies where, on the day concerned, the conditions in section 43(6B) of the Act (general stores etc in rural settlements) are fulfilled as respects the hereditament.
10
Where paragraph (11) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with paragraph (3) by the number prescribed in an order under section 45(4A) (reduction in chargeable amount for unoccupied properties) of the Act.
11
This paragraph applies where, on the day concerned —
a
the conditions in section 45(1) of the Act (unoccupied property: liability) are fulfilled as respects the hereditament; and
b
an order under section 45(4A) is in force and has effect in relation to the hereditament.
12
For the purposes of this regulation —
A is the amount certified by the appropriate valuation officer to be the portion of the rateable value shown for the day in the central list against the name of the designated person which is not attributable to hereditaments to which this regulation applies;
B is the non-domestic rating multiplier for the relevant year in which the day falls;
BL and AF have the meanings given by regulation 9(2);
C is the number of days in the relevant year;
D is the small business non-domestic rating multiplier for the relevant year in which the relevant day falls;
E is the amount prescribed under section 44(9) of the Act for the relevant year in which the relevant day falls;
H is the aggregate for the day of the amounts found by applying the formula —
(
B L × A F
)
C
+ U
to each hereditament to which this regulation applies shown for the day in the central rating list against the name of the designated person;
N is the rateable value shown for the hereditament in a local or the central list for the day; and
U is the amount found by applying the formula —
( B − D ) × N
C .
13
For a hereditament to which one or more of the following provisions apply —
a
regulation 11 (change in rateable value after 1st April 2010);
b
regulation 12 (change in rateable value on 1st April 2010);
c
regulation 13 (partly-occupied hereditaments),
this regulation shall have effect subject to the modifications made in the provision or provisions concerned.
Change in rateable value after 1st April 2010
11
1
Paragraph (2) applies in respect of a defined hereditament in a case where regulation 10 applies and for a day after 1st April 2010 the rateable value shown in a local list for the hereditament is greater than that shown for it for 1st April 2010.
2
Where this paragraph applies, regulation 10 shall have effect as regards the hereditament for the day as if the reference in that regulation to the formula —
(
B L × A F
)
C
+ U
were a reference to —
(
B L × A F
) + (
(
N − J
) × D
)
C .
+ U
3
Paragraph (4) applies in respect of a defined hereditament in a case where regulation 10 applies and for a day after 1st April 2010 the rateable value shown in a local list for the hereditament is less than that shown for it for 1st April 2010.
4
Where this paragraph applies, regulation 10 shall have effect as regards the hereditament for the day as if the reference in that regulation to the formula —
(
B L × A F
)
C
+ U
were a reference to —
(
B L × A F × N
)
( C × J ) .
+ U
5
For the purposes of the modifications made by paragraphs (2) and (4) —
C is the number of days in the relevant year;
D is the small business non-domestic rating multiplier for the relevant year in which the relevant day falls;
J is the rateable value shown for the hereditament in a local list for 1st April 2010;
N is the rateable value shown for the hereditament in a local list for the day;
U has the meaning given by regulation 10; and
BL and AF have the meanings given by regulation 9(2).
6
Paragraph (7) applies in respect of a defined hereditament in a case where regulation 10 applies and for a chargeable day after 1st April 2010 —
a
the rateable value shown in the central list is different from that shown for 1st April 2010; or
b
the appropriate valuation officer certifies that the value attributable to a defined hereditament of a designated person shown in the central list is different from the value attributable to the hereditament for 1st April 2010.
7
Where this paragraph applies, regulation 10 shall have effect as regards the defined hereditament for the chargeable day as if the reference to the formula —
(
A × B
)
C
+ H
were a reference to —
(
A × B
)
C .
+ H + I + K
8
For the purposes of this paragraph and paragraph (7) —
A, B, C and D have the meanings given by regulation 10;
H is the aggregate for a chargeable day of the amounts found by applying the formula —
(
B L × A F
)
C
+ U
to each hereditament for which a value is included in the rateable value shown for the day in the central list against the name of the designated person to which regulation 10 applies but to which paragraph (7) does not apply;
I is the aggregate for the chargeable day of the amounts found by applying the formula —
(
B L × A F
) + (
(
N − J
) × D
)
C
+ U
to each hereditament for which a value is included in the rateable value shown for the day in the central list against the name of the designated person to which paragraph (7) applies and for which the value attributable for the day is greater than the value attributable for 1st April 2010;
J is the value certified by the appropriate valuation officer to be the value attributable to the hereditament for 1st April 2010;
K is the aggregate for the chargeable day of the chargeable amounts found by applying the formula —
(
B L × A F × N
)
(
C × J
)
+ U
to each hereditament for which a value is included in the rateable value shown for the day in the central list against the name of the designated person to which paragraph (7) applies and for which the value attributable for the day is less than the value attributable for 1st April 2010;
N is the value certified by the appropriate valuation officer to be the value attributable to the hereditament for the chargeable day;
U has the meaning given by regulation 10; and
BL and AF have the meanings given by regulation 9(2).
9
For the purposes of paragraphs (7) and (8), in relation to a defined hereditament the value attributable for a day is to be taken to be the rateable value which would have been shown for the hereditament in the central list for the day if the hereditament had been the only hereditament of the designated person shown in that list for that day.
10
A certification of value by the appropriate valuation officer in respect of a defined hereditament for a day shall be treated as applicable for each day in the period commencing on that day and ending on the day immediately preceding any further certification under this regulation in respect of that hereditament.
11
For a hereditament to which one or more of the following provisions apply —
a
regulation 12 (change in rateable value on 1st April 2010);
b
paragraph 6 of Schedule 1 (altered hereditament: change in rateable value);
c
paragraph 10 of Schedule 2 (rateable value: split or merger after 1st April 2010),
this regulation shall have effect subject to the modifications made by the provision or provisions concerned.
Change in rateable value on 1st April 2010
12
1
This regulation applies where any circumstances regarding a relevant factor taken into account in determining the rateable value shown for a defined hereditament for 1st April 2010 in a local list differ from the circumstances regarding that factor existing on 31st March 2010, so that the rateable value shown for 1st April 2010 is different from that which would have been shown if the circumstances regarding that factor existing on 31st March 2010 continued to exist on 1st April 2010.
2
Where this regulation applies, the references in regulation 5 (notional chargeable amount) and 8 (appropriate fraction) to a rateable value shown for 1st April 2010 shall be treated as references to the value certified by the appropriate valuation officer to be the rateable value which would have been shown for that day if that value had fallen to be determined as regards that factor by reference to the circumstances existing on 31st March 2010.
3
Where this regulation and regulation 10 apply, regulation 11 (change in rateable value after 1st April 2010) shall have effect as if —
a
the references in paragraphs (1), (3) and (5) of regulation 11 to a rateable value shown for 1st April 2010 were references to the value certified by the appropriate valuation officer to be the rateable value which would have been shown for that day if that value had fallen to be determined as regards the factor mentioned in paragraph (1) by reference to the circumstances existing on 31st March 2010, and
b
the references in paragraphs (1) and (3) of regulation 11 to the rateable value for a day after 1st April 2010 were treated as including a reference to the rateable value actually shown for 1st April 2010.
Partly occupied hereditaments
13
1
As regards a relevant day and a defined hereditament in relation to which an apportionment under section 44A of the Act (partly occupied hereditaments) is applicable, any chargeable amount for the day as respects the hereditament found in accordance with regulation 10 or Schedule 2 (as modified by any provision of these Regulations) shall be treated as multiplied by A and divided by P.
2
In paragraph (1) —
A is the amount found under section 44(2) of the Act, as substituted by section 44A(7) or (9) (as the case may be) for the relevant day as respects the hereditament, and
P is the rateable value shown for the hereditament under section 42(4) of the Act for the relevant day.
PART 3 Miscellaneous
Certificates for changes in rateable value: 1st April 2010
14
1
This regulation applies where the appropriate valuation officer is of the view (whether following a request from the ratepayer in relation to the hereditament in question or not) that the rateable value shown in a local list in relation to a hereditament for 1st April 2010 is inaccurate on any grounds other than solely on the grounds of a material change of circumstances which occurred on that day.
2
Where this regulation applies the appropriate valuation officer shall certify —
a
that this regulation applies; and
b
the rateable value that should have been shown in a local or the central list for the hereditament for 1st April 2010.
3
Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (2), the provisions of these Regulations shall have effect, as regards the days referred to in paragraph (4), (5)(a) or (5)(b), as the case may be, as if that rateable value had been the value shown in a local or the central list for 1st April 2010.
4
Where the appropriate valuation officer alters the list for the purpose of correcting the inaccuracy mentioned in paragraph (1) or for that purpose combined with other purposes, the days are that on which the alteration has effect and any subsequent relevant day.
5
Where the appropriate valuation officer has not altered the list for the purpose of correcting the inaccuracy mentioned in paragraph (1) —
a
if a request by the ratepayer has been made before a certificate under paragraph (2) is issued, the days are that on which the certificate is requested and any subsequent relevant day;
b
if a request by the ratepayer has not been made before a certificate under paragraph (2) is issued, the days are that on which the certificate under paragraph (2) is issued and any subsequent relevant day.
Certificates for change in rateable value: 31st March 2010
15
1
This regulation applies where the appropriate valuation officer is of the view (whether following a request from the ratepayer in relation to the hereditament in question or not) that the rateable value shown in a local or the central list in relation to a hereditament for 31st March 2010 is inaccurate.
2
Where this regulation applies, the appropriate valuation officer shall certify —
a
that this regulation applies; and
b
the rateable value that should have been shown in a local or the central list for the hereditament for 31st March 2010.
3
Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (2), the provisions of these Regulations shall have effect, as regards the days referred to in paragraph (4), (5)(a) or (5)(b), as the case may be, as if that rateable value had been the value shown in a local or the central list for 31st March 2010.
4
Where the rateable value certified in accordance with paragraph (2) is lower that that shown in a local or the central list for 31st March 2010, the days are 1st April 2010 and any subsequent relevant day.
5
Where the rateable value certified in accordance with paragraph (2) is greater than that shown in a local or the central list for 31st March 2010 and —
a
a certificate under regulation 14 has been issued, the days are those referred to in paragraph (4), (5)(a) or (5)(b) of that regulation, as the case may be;
b
no certificate under regulation 14 has been issued, the days are that on which the certificate under paragraph (2) of this regulation is issued and any subsequent day.
Certification: splits and mergers prior to 1st April 2010
16
1
This regulation applies where —
a
on a day before 1st April 2010 a hereditament (“new hereditament”) comes into existence by virtue of —
i
property previously rated as a single hereditament becoming liable to be rated in parts;
ii
property previously rated in parts becoming liable to be rated as a single hereditament; or
iii
a hereditament or any part of a hereditament becoming part of a different hereditament; and
b
the new hereditament is first shown in a list on 1st April 2010.
2
Where this regulation applies the appropriate valuation officer shall certify —
a
that this regulation applies; and
b
the rateable value that should have been shown in a local or the central list for the new hereditament for 31st March 2010.
3
Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (2), the provisions of these Regulations shall have effect in relation to 1st April 2010 and any subsequent relevant day, as if —
a
the new hereditament had come into existence on 31st March 2010;
b
the new hereditament had been shown in the list for that day; and
c
the value certified under paragraph (2) had been the value shown in a local or the central list for that day.
Certificates: general
17
1
The appropriate valuation officer (“the AVO ”) shall certify the values which fall to be certified by the AVO under these Regulations as soon as practicable after the circumstances calling for the certification come to the AVO’s attention (whether by virtue of an application by the billing authority, the Secretary of State, the ratepayer concerned, or otherwise).
2
Where, whether by reason of a decision of the valuation tribunal for England or otherwise, the AVO forms the opinion that a certificate under these Regulations (other than such a certificate which has been confirmed on appeal) is inaccurate, the AVO shall certify the value which in the AVO’s opinion should be substituted for that originally certified.
3
A certificate under paragraph (2) shall have effect in place of the previous certificate, and any appeal against the previous certificate under regulation 18 shall be treated as withdrawn.
4
The valuation officer certifying a value in pursuance of these Regulations shall send a copy of the certificate to —
a
the billing authority concerned, or, in so far as it relates to a liability under section 54 of the Act, the Secretary of State; and
b
the ratepayer concerned.
5
The copy of a certificate sent to a ratepayer in pursuance of paragraph (4) shall be accompanied by a statement of the effect —
a
of regulation 18, and
b
where it is a certificate under paragraph (2), of paragraph (3),
and may be sent to the ratepayer’s last known address or to the address of the hereditament in question.
6
A certificate issued under these Regulations —
a
shall be retained by the valuation officer who issued it; and
b
may be inspected by any person at any reasonable time.
Appeals against certificates
18
1
Where an interested person in relation to a hereditament in respect of which a value is certified by an appropriate valuation officer under these Regulations is dissatisfied with the value so certified, the interested person may appeal against the certificate in accordance with this regulation.
2
An appeal under paragraph (1) shall be initiated by serving a notice on the valuation officer stating the appellant’s reasons for being dissatisfied.
3
Unless —
a
the notice is withdrawn, or
b
the appropriate valuation officer and the appellant agree in writing as to the value which should be certified,
the disagreement shall be referred by that officer to the Valuation Tribunal for England as an appeal against that certification.
4
Parts 2, 4 and 5 of the Appeals Regulations shall apply in relation to an appeal under this regulation.
5
For the purposes of paragraph (1), “interested person” has the meaning given in the Appeals Regulations.
Revocations
19
Regulations 36 and 37 of the Non-Domestic Rating (Chargeable Amounts) Regulations 1999 are revoked.
Signed by authority of the Secretary of State for Communities and Local Government
Barbara Follett
Parliamentary Under Secretary of State
Department for Communities and Local Government
16th December 2009


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
This Order may be cited as the Occupational Pension Schemes (Levy Ceiling - Earnings Percentage Increase) Order 2009 and shall come into force on 2nd March 2009.
The earnings percentage
2
For the purposes of section 178(3)(a) of the Pensions Act 2004 (the levy ceiling), the percentage by which it appears to the Secretary of State that the general level of earnings has increased during the review period is 3.6 per cent.
Signed by authority of the Secretary of State for Work and Pensions.
William D.McKenzie
Parliamentary Under-Secretary of State,
Department for Work and Pensions
5th February 2009


text:
Preliminary
Citation, commencement and application
1
1
— These Regulations may be cited as the Local Government Pension Scheme (Management and Investment of Funds) Regulations 2009 and shall come into force on 1st January 2010.
2
These Regulations apply in relation to England and Wales .
General definitions
2
1
In these Regulations —
“the 2000 Act ” means the Financial Services and Markets Act 2000 ;
“administering authority” means a body required to maintain a pension fund under the Administration Regulations ;
“the Administration Regulations” means the Local Government Pension Scheme (Administration) Regulations 2008 ;
“fund money” means money in the pension fund maintained by an administering authority;
“proper advice”, in relation to an administering authority, means the advice of a person whom the authority reasonably believes to be qualified by their ability in and practical experience of financial matters (including any such person who is an officer of the administering authority);
“recognised stock exchange” has the same meaning as in section 1005(1) of the Income Tax Act 2007 ;
“securities” includes shares, stock and debentures;
“statement of investment principles” means the statement referred to in regulation 12(1) or any revision of it, as appropriate;
“stock lending arrangement” means an arrangement such as is mentioned in section 263B of the Taxation of Chargeable Gains Act 1992 ; and
“sub-underwriting contract” means a contract with a person who is underwriting a share issue to acquire the shares from that person if that person requires it.
2
Paragraphs (5) to (7) of regulation 3, paragraphs (2)(a) and (2)(b) of regulation 6, regulation 7 and item 4 of the table and the definition of “relevant institution” in Schedule 1, must be read with —
a
section 22 of the 2000 Act (classes of activity and categories of investment);
b
any relevant order under that section; and
c
Schedule 2 to that Act (regulated activities).
Definition of “investment”
3
1
In these Regulations “investment” and related expressions have their normal meaning.
2
But the following provisions of this regulation specify things which count as investments for these Regulations, although they might not otherwise do so, and exclude things which might otherwise count.
3
A contract entered into in the course of dealing in financial futures or traded options is an investment.
4
Prior to 1st April 2010, if the administering authority uses fund money for any purpose for which it may borrow money, that use is an investment.
5
A contract of insurance is an investment if it is a contract of a relevant class, and is entered into with a person within paragraph (6) for whom entering into the contract constitutes the carrying on of a regulated activity within the meaning of the 2000 Act.
6
The persons within this paragraph are —
a
a person who has permission under Part 4 of the 2000 Act (permission to carry on regulated activities) to effect or carry out contracts of insurance of a relevant class;
b
an EEA firm of the kind mentioned in paragraph 5(d) of Schedule 3 to the 2000 Act (EEA passport rights), which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule ) to effect or carry out contracts of insurance of a relevant class; and
c
a person who does not fall within sub-paragraph (a) or (b) and who, because that person’s head office is in an EEA State within the meaning of the 2000 Act other than the United Kingdom, is permitted by the law of that State to effect or carry out contracts of insurance of a relevant class.
7
A contract of insurance is of a relevant class for the purposes of paragraphs (5) and (6) if it is —
a
a contract of insurance on human life or a contract to pay an annuity on human life where the benefits are wholly or partly to be determined by reference to the value of, or the income from, property of any description (whether or not specified in the contract) or by reference to fluctuations in, or in an index of, the value of property of any description (whether or not so specified); or
b
a contract to manage the investments of pension funds, whether or not combined with contracts of insurance covering either conservation of capital or payment of a minimum interest.
8
A stock lending arrangement is an investment if, and only if, in respect of it, the conditions in rules 5.4.4R and 5.4.6R, modified as specified in paragraph (9) of this regulation , in the Collective Investment Schemes Sourcebook made by the Financial Services Authority are fulfilled in relation to that arrangement.
9
The modifications mentioned in paragraph (8) are that —
a
in rules 5.4.4R and 5.4.6R references to the depositary must be read as if they were references to the administering authority;
b
in paragraph 1 of rule 5.4.4R for the words “An ICVC, or the depositary at the request of the ICVC, or the trustee at the request of the manager, may enter into a repo contract, or” there shall be substituted the words “The administering authority may enter into”;
c
in paragraph 1(a) of rule 5.4.4R, the words “for the account of the ICVC or by the trustee,” and the words “or to the trustee” shall be omitted;
d
sub-paragraphs 1(b) (iii) and 1(b) (iv) of rule 5.4.4R shall not apply;
e
paragraph 1A of rule 5.4.6R shall not apply;
f
in paragraph 5 of rule 5.4.6R the words “under COLL 6.3 (Valuation and pricing) or this chapter,” shall be omitted, and the reference to the authorised fund must be read as if it were a reference to the pension fund; and
g
in paragraph 6 of rule 5.4.6R references to scheme property must be read as if they were references to fund money, and the words in sub-paragraph (a) “for the purposes of COLL 6.3 or this chapter” and in sub-paragraph (b) “of this chapter” shall be omitted.
10
It is an investment to contribute to a limited partnership in an unquoted securities investment partnership.
11
A sub-underwriting contract is an investment.
12
For the purposes of this regulation —
“limited partnership ” means a partnership where the partners are not liable for the debts or obligations of the partnership beyond the amount which they contributed at the time of becoming a partner;
“traded option” means an option quoted on a recognised stock exchange or on the London International Financial Futures Exchange; and
“unquoted securities investment partnership” means a partnership for investing in securities which are normally not quoted on a recognised stock exchange when the partnership buys them.
Management of pension fund
Management of pension fund
4
1
This regulation is about the sums which an administering authority must pay or credit to and may pay from the pension fund which it administers.
2
An authority must pay or credit to its pension fund, in addition to any other sum the Benefits Regulations , the Transitional Regulations or the Administration Regulations specify must be paid or credited to the fund —
a
the amounts payable by it or paid to it for the credit of the fund by any other authority under regulations 39 to 41 of the Administration Regulations (employers’ contributions and payments);
b
all members’ contributions including those made by virtue of the Transitional Regulations, except contributions payable under regulation 25 of the Administration Regulations (additional voluntary contributions and shared cost additional voluntary contributions);
c
all income arising during the year from investment of the fund;
d
all capital money deriving from such investment; and
e
all additional payments received by the authority under the Benefits Regulations, the Transitional Regulations or the Administration Regulations.
3
In the case of an administering authority which maintains more than one pension fund, as respects sums which relate to specific members the references in paragraph (2) to an authority’s fund are to the fund which is the appropriate fund for the members in question in accordance with Schedule 4 to the Administration Regulations (appropriate funds).
4
Interest under regulation 44(1) of the Administration Regulations (interest) must be credited and paid to the fund to which the overdue payment is due.
5
Any costs, charges and expenses incurred administering a pension fund may be paid from it except those costs and charges prescribed by regulations made under section 23 (supply of pension information in connection with divorce etc ), 24 (charges by pension arrangements in relation to earmarking orders) or 41 (charges in respect of pension sharing costs) of the Welfare Reform and Pensions Act 1999 which the administering authority is enabled to recover by or under any such regulations.
6
In this regulation —
“member” means any active or deferred member or any pensioner but does not include a person who has rights to future benefits under the scheme which are attributable (directly or indirectly) to a credit under section 29(1)(b) of the Welfare Reform and Pension Act 1999 or corresponding Northern Ireland legislation;
“the Benefits Regulations” means the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007 ; and
“the Transitional Regulations” means the Local Government Pension Scheme (Transitional Provisions) Regulations 2008 .
Power to borrow
5
1
Except as provided in this regulation, an administering authority must not borrow money where the borrowing is liable to be repaid out of its pension fund.
2
An administering authority may borrow by way of temporary loan or overdraft from a bank or otherwise any sums which it may require for the purpose of —
a
paying benefits due under the scheme, or
b
to meet investment commitments arising from the implementation of a decision by it to change the balance between different types of investment.
3
An administering authority may only borrow money under paragraph (2) if, at the time of borrowing, the authority reasonably believes that the sum borrowed and interest charged in respect of such sum can be repaid out of its pension fund within 90 days of the date of the borrowing.
Separate bank account
6
1
On and after 1st April 2011, an administering authority must hold in a separate account kept by it with a deposit-taker in accordance with this regulation —
a
all monies held by the authority on that date; and
b
all monies received by it on or after that date
for the purpose of its pension fund.
2
“Deposit-taker” for the purposes of paragraph (1) means —
a
a person who has permission under Part 4 of the 2000 Act (permission to carry on regulated activities) to accept deposits;
b
an EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to the 2000 Act (EEA passport rights) which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule ) to accept deposits;
c
the Bank of England or the central bank of an EEA state other than the United Kingdom; or
d
the National Savings Bank.
3
The deposit-taker shall not, in relation to the account referred to in paragraph (1), exercise any right of set-off it may have in respect of any other account held by the administering authority or any party connected to the administering authority.
Investment managers
Definition of “investment manager”
7
For the purposes of regulations 8 to 10, an “investment manager” is —
a
a person who has permission under Part 4 of the 2000 Act (permission to carry on regulated activities) to manage investments and may lawfully manage the assets of occupational pension schemes;
b
an EEA firm of the kind mentioned in sub-paragraph (a), (b) or (c) of paragraph 5 of Schedule 3 to that Act (EEA passport rights), which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule ) to manage investments and may lawfully manage the assets of occupational pension schemes; or
c
a person —
i
who does not carry on regulated activities (within the meaning of the 2000 Act) from a permanent place of business maintained by that person in the United Kingdom;
ii
whose head office is situated in an EEA State (within the meaning of the 2000 Act) other than the United Kingdom;
iii
who is recognised by the law of that EEA State as a national of that or another EEA State;
iv
who is authorised under that law to carry on one or more regulated activities (within the meaning of the 2000 Act); and
v
who is not prevented by that law from managing the assets of occupational pension schemes or assets belonging to another person.
Choice of investment managers
8
1
Instead of managing and investing fund money itself, an administering authority may appoint one or more investment managers to manage and invest fund money, or any part of such money, on its behalf.
2
But the authority may only appoint an investment manager if the authority complies with paragraphs (3) to (6).
3
The authority must reasonably believe that the investment manager’s ability in and practical experience of financial matters makes that investment manager suitably qualified to make investment decisions for it.
4
The investment manager must not be its employee.
5
The authority must be satisfied —
a
that the fund, or the relevant part of it, is managed by an adequate number of investment managers; and
b
that where there is more than one investment manager, the value of fund money to be managed by any one of them will not be disproportionate in comparison with the value of fund money managed by other investment managers.
6
The authority must have taken proper advice in relation to the appointment.
Terms of appointment of investment managers
9
1
An investment manager must be appointed on the terms set out in paragraphs (2) to (7).
2
The administering authority must be able to terminate the appointment by not more than one month’s notice.
3
The investment manager must report to the administering authority at least once every three months on the action the investment manager has taken on behalf of the authority.
4
The investment manager must comply with all the administering authority’s instructions.
5
In managing the fund the investment manager must take into account —
a
that fund money must be invested in a wide variety of investments;
b
the suitability for the fund of particular types of investment, or of any particular investment; and
c
the administering authority’s statement of investment principles.
6
But paragraph (5)(a) does not apply where the investment manager only manages part of the fund and the terms of the investment manager’s appointment provide that it does not apply.
7
The investment manager must not make investments which would contravene the administering authority’s statement of investment principles or regulation 14 (restrictions on investments).
8
In determining the investment manager’s terms of appointment, the administering authority must take proper advice.
Review of investment manager’s performance
10
1
Where an administering authority has appointed an investment manager it must keep the investment manager’s performance under review.
2
At least once every three months the authority must review the investments the investment manager has made for the fund and any other action that has been taken by the manager in relation to it.
3
Periodically the authority must consider whether or not to retain the investment manager.
4
In reviewing an investment manager’s decisions and appointment, the authority must take proper advice —
a
if regulation 9(5)(a) applies, about the variety of investments the investment manager has made; and
b
about the suitability of those investments for the fund generally and as investments of their type.
Investment and use of fund money
Investment policy and investment of pension fund money
11
1
An administering authority must formulate a policy for the investment of its fund money.
2
The authority’s investment policy must be formulated with a view —
a
to the advisability of investing fund money in a wide variety of investments; and
b
to the suitability of particular investments and types of investments.
3
The authority must invest, in accordance with its investment policy, any fund money that is not needed immediately to make payments from the fund.
4
The authority may vary its investments
5
The authority must obtain proper advice at reasonable intervals about its investments.
6
The authority must consider such advice in taking any steps in relation to its investments.
Statement of investment principles
12
1
An administering authority must, after consultation with such persons as it considers appropriate, prepare, maintain (in accordance with paragraph (5)) and publish a written statement of the principles governing its decisions about the investment of fund money.
2
The statement must cover its policy on —
a
the types of investment to be held;
b
the balance between different types of investments;
c
risk, including the ways in which risks are to be measured and managed;
d
the expected return on investments;
e
the realisation of investments;
f
the extent (if at all) to which social, environmental or ethical considerations are taken into account in the selection, retention and realisation of investments;
g
the exercise of the rights (including voting rights) attaching to investments, if the authority has any such policy; and
h
stock lending.
3
The statement must also state the extent to which the administering authority complies with guidance given by the Secretary of State, and, to the extent the authority does not so comply, the reasons for not complying.
4
The first such statement must be published no later than 1st July 2010.
5
The statement must be reviewed, and if necessary, revised, by the administering authority from time to time and, in the case of any material change in the authority’s policy on the matters referred to in paragraphs (2) and (3), before the end of a period of six months beginning with the date of that change.
6
A statement revised under paragraph (5) must be published.
Investments under section 11(1) of the Trustee Investments Act 1961
13
An administering authority may invest, without any restriction as to quantity, in any investment made in accordance with a scheme under section 11(1) of the Trustee Investments Act 1961 (which enables the Treasury to approve schemes for local authorities to invest in collectively).
Restrictions on investments
14
1
The table in Schedule 1 and the exceptions specified below that table (“the exceptions”) shall have effect for the purpose of limiting the making of investments of the types described in the table .
2
Subject to paragraph (3), and, where relevant, the exceptions, a percentage listed in Column 1 of the table in relation to a type of investment so described is the limit on the proportion of fund money which may be invested in that type of investment.
3
An administering authority may, in accordance with regulation 15, decide to increase the limit in relation to a particular type of investment so described, but only where a percentage is shown in relation to that type of investment in Column 2 of the table, and may not exceed that percentage.
4
The percentages mentioned in paragraphs (2) and (3) are percentages of the total value of all existing investments of fund money immediately before the making of the investment concerned.
5
Paragraph (2) and, if applicable, paragraph (3) apply only at the time the investment is made.
6
The definitions set out below the exceptions shall have effect for interpreting the table.
Requirements for increased limits
15
1
An administering authority which decides to increase limits under regulation 14(3) must comply with the requirements of this regulation.
2
The authority must have taken proper advice.
3
The authority must take account of the matters set out in regulation 11(2).
4
Where there is a decision to use the increased limits under regulation 14(3) in relation to item 13 of the table in Schedule 1, the additional risks of the increased limit must have been taken into account in addition to those matters set out in regulation 11(2).
5
The decision must specify —
a
the description of investment to which it applies;
b
the limit on the amount of the investment;
c
the reason for that decision;
d
the period for which the decision will apply;
e
if the authority intend to review the decision before the end of the period in (d), the date when the decision will be reviewed; and
f
that the decision complies with these Regulations.
6
Where the period for which the decision will apply comes to an end, the limits will be those set out in Column 1 of the table unless before the end of that period the administering authority reviews the decision in accordance with this regulation.
7
A decision following a review to continue to use limits increased under regulation 14(3), whether or not the increased limits have been altered, must —
a
take account of the matters set out in paragraphs (2)-(4); and
b
specify the matters set out in paragraph (5).
8
Before a decision under regulation 14(3) or under paragraph (7) of this regulation can take effect, the administering authority must revise and publish the written statement of investment principles which it is required to maintain under regulation 12 so as to include the matters specified in paragraph (5).
Use of fund money by an administering authority
16
1
An administering authority must pay interest on the total from day to day of any fund money used under regulation 3(4) and not repaid.
2
That interest may not be paid at a rate lower than the lowest rate at which the authority could have obtained a commercial loan of that amount at 7 days’ notice (otherwise than by bank overdraft).
Supplementary
Revocations
17
The instruments listed in Column (1) of the table in Schedule 2 are revoked to the extent stated, in relation to each, in Column (3) of that table.
Signed by authority of the Secretary of State for Communities and Local Government
Rosie Winterton
Minister of State
Department for Communities and Local Government
24th November 2009


text:
Citation, commencement and application
1
1
These Regulations may be cited as the Childcare (Provision of Information About Young Children) (England) Regulations 2009 and come into force on 22nd July 2009.
2
These Regulations apply only in relation to England.
Interpretation
2
In these Regulations —
“ the Act ” means the Childcare Act 2006;
“the Chief Inspector” means Her Majesty’s Chief Inspector of Education, Children’s Services and Skills ;
“funded early years provision” means early years provision which is available free of charge in pursuance of the duty imposed by section 7 of the Act (duty to secure prescribed early years provision free of charge) ;
“local authority” has the same meaning as “English local authority” in section 106 of the Act;
“special educational needs” has the same meaning as in section 312 of the Education Act 1996 .
Revocations
3
The following are revoked —
a
The Childcare (Provision of Information About Young Children) (England) Regulations 2008 except for regulation 9;
b
The Childcare (Provision of Information About Young Children) (England) (Amendment) Regulations 2008 .
Provision of information by a provider of early years provision to a relevant person under section 99(1) of the Act
4
1
A person falling within section 99(1) of the Act who provides funded early years provision, if requested to do so by the relevant person, must provide to that person any item of information set out in Part 1 or 2 of the Schedule.
2
A person falling within section 99(1) of the Act who provides early years provision that is not funded early years provision, if requested to do so by the relevant person, must provide to that person the item of information set out in Part 1 of the Schedule and any item of information set out in paragraphs 5 to 9 and 13 of Part 2 of the Schedule.
3
When providing any item of information set out in the Schedule, a person referred to in paragraph (1) or (2) must also provide —
a
the early years reference number allocated to the provider by the Department for Children, Schools and Families;
b
the early years unique reference number or other identifier allocated to the provider by the Chief Inspector on registration; and
c
(if known) the local authority code allocated by the Department for Children, Schools and Families to the local authority in whose area the early years provision is provided.
Prescribed person under section 99(2)(b) of the Act
5
The local authority in whose area the early years provision is provided is a prescribed person for the purposes of section 99(2)(b) of the Act.
Prescribed persons under section 99(3)(b) of the Act
6
The following are prescribed persons for the purposes of section 99(3)(b) of the Act —
a
the Chief Inspector;
b
a local authority providing financial assistance under section 8 of the Act (powers of local authority in relation to the provision of childcare) in respect of the early years provision, if different from the local authority prescribed by regulation 5; and
c
the proprietor of a school at which the child is a registered pupil .
Prescribed persons under section 99(4)(b) of the Act
7
The following are prescribed persons for the purposes of section 99(4)(b) of the Act —
a
a person who provides early years provision to the child;
b
the Chief Inspector; and
c
the Qualifications and Curriculum Authority .
Prescribed categories under section 99(4)(c) of the Act
8
The following categories of persons are prescribed for the purposes of section 99(4)(c) of the Act —
a
persons conducting research into the educational achievements of children and who require individual child information for that purpose; and
b
persons having access to a database established and operated by the Secretary of State under section 12 of the Children Act 2004 (information databases) .
Prescribed persons under section 99(6)(c) of the Act
9
The following are prescribed persons for the purposes of section 99(6)(c) of the Act —
a
the local authority in whose area the early years provision is provided;
b
a local authority providing financial assistance under section 8 of the Act in respect of the early years provision, if different from the local authority prescribed in paragraph (a); and
c
the proprietor of a school at which the child is a registered pupil.
Dawn Primarolo
Minister of State
Department for Children, Schools and Families
22nd June 2009


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Offshore Funds (Tax) (Amendment) Regulations 2009 and shall come into force on 22nd December 2009.
2
These Regulations have effect —
a
for the purposes of income tax —
i
for the tax year 2009-10 and subsequent tax years, and
ii
for distributions made on or after 1st December 2009;
b
for the purposes of corporation tax —
i
on income, for accounting periods ending on or after 1st December 2009 and for distributions made on or after that date,
ii
on chargeable gains, in relation to disposals made on or after 1st December 2009; and
c
for the purposes of capital gains tax, in relation to disposals made on or after 1st December 2009.
Amendment of the Offshore Funds (Tax) Regulations 2009
2
The Offshore Funds (Tax) Regulations 2009 are amended as follows.
Amendment to regulation 54 (form, timing and withdrawal of application)
3
In regulation 54 (form, timing and withdrawal of application), in paragraph (2) for the words after “with” to the end substitute —
the last of —
a
the first day of the first period of account for which it is proposed that this Part should apply to the fund,
b
the day on which the first interests in the fund are issued to participants, and
c
in the case of an existing fund (as defined in Schedule 1), the first day on which interests in the fund are made available to investors resident in the United Kingdom.
.
Amendment to regulation 94 (reported income: general provisions)
4
In regulation 94 (reported income: general provisions) after paragraph (2) insert —
2A
But to the extent that the participant’s rights in the fund are rights to which regulation 30 (rights in certain existing holdings) applies, the excess specified in paragraph (2) shall be reduced proportionately.
.
Amendment to Schedule 1 (transitional provisions and savings)
5
1
Amend Schedule 1 (transitional provisions and savings) as follows.
2
In paragraph 1, in the definition of “distributing fund” at the end insert “or a fund treated as a distributing fund in accordance with paragraph 3(3A)”.
3
In paragraph 3 —
a
in sub-paragraph (1) at the end insert “and umbrella arrangements but is subject to paragraph (3B)”;
b
after sub-paragraph (3) insert —
3A
Where an existing fund is part of umbrella arrangements (within the meaning of section 40C of FA 2008 ) or is part of arrangements comprising more than one class of interest (within the meaning of section 40D of FA 2008), separate arrangements under the umbrella arrangements, and each class of interest under the main arrangements, established on or after 1st December 2009, may apply in writing to HMRC to be treated as a distributing fund in respect of a period of account if —
a
that period has the same accounting reference date as the overlap period or succeeding period of the existing fund, and
b
the existing fund is treated as a distributing fund in respect of the contemporaneous overlap period or succeeding period.
3B
This paragraph does not apply in respect of any period of account which ends after 31st May 2011.
.
4
After paragraph 3 insert —
3A
In the case of a reporting fund which has an interest in a distributing fund, income from the distributing fund is treated as income from a reporting fund but no adjustment shall be made to that income under regulation 68 (income from other reporting funds).
3B
1
This paragraph applies in the case of a distributing fund which has an interest in a reporting fund.
2
The reporting fund is treated as a qualifying fund for the purposes of Part 2 of Schedule 27 of ICTA (modifications of conditions for certification in certain cases).
3
The amount of the adjustment required by paragraph 8(1) of Schedule 27 in respect of the excess income of the qualifying fund for any account period is the amount of the excess of the income reported by the reporting fund in respect of the distributing fund’s interest in the reporting fund over the amount distributed by the reporting fund to the distributing fund.
3C
In the case of an exchange of an interest in a distributing fund for an interest in a reporting fund, regulation 37 (exchange of interests of different classes) shall not apply.
.
Tony Cunningham
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
1st December 2009


text:
Citation and commencement
1
This Order may be cited as the Civil Enforcement of Parking Contraventions (Bedford) Designation Order 2009 and shall come into force on 15th April 2009.
Revocation of the Road Traffic (Permitted Parking Area and Special Parking Area) (County of Bedfordshire) (Borough of Bedford) Order 2000
2
The Road Traffic (Permitted Parking Area and Special Parking Area) (County of Bedfordshire) (Borough of Bedford) Order 2000 is revoked.
Designation of civil enforcement area and special enforcement area
3
The Secretary of State designates the area described in the Schedule as —
a
a civil enforcement area for parking contraventions; and
b
a special enforcement area.
Signed by authority of the Secretary of State
Paul Clark
Parliamentary Under Secretary of State
Department for Transport
14th March 2009