text:
PART 1 General provisions
Title, application and commencement
2
These Regulations may be cited as the Environmental Impact Assessment (Agriculture) (England) Regulations 2006, apply to England only and come into force on 1st October 2006.
Interpretation
3
1
In these Regulations —
“agriculture” has the same meaning as in section 109(3) of the Agriculture Act 1947 ;
“additional environmental information” means any additional information required under regulation 14(1) ;
“consent” means consent granted under regulation 17(1) ;
“consultation bodies” means —
the Historic Buildings and Monuments Commission for England (English Heritage) ;
the Environment Agency ;
any other public authority, statutory body or other organisation which Natural England or the Secretary of State considers has any interest in or holds any information which might be relevant to the project;
“cultivated” means cultivated by physical means (including ploughing and harrowing) or chemical means (including the application of fertilisers);
“ EEA State” means a member State, Norway, Iceland or Liechtenstein;
“the EIA Directive ” means Council Directive 85/337/ EEC on the assessment of the effects of certain public and private projects on the environment, as last amended by Directive 2003/35/ EC ;
“environmental statement” means a statement that includes —
as much of the information in Part 1 of Schedule 3 as is reasonably required to assess the environmental effects of the project and which the applicant for consent can, having regard in particular to current knowledge and methods of assessment, reasonably be required to compile, and
at least the information referred to in Part 2 of Schedule 3;
“European site” means a site mentioned in paragraph (a), (b), (d) or (e) of regulation 10(1) of the Habitats Regulations ;
“the Habitats Directive ” means Council Directive 92/43/EEC on the conservation of natural habitats and of wild fauna and flora, as last amended by the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded ;
“the Habitats Regulations” means the Conservation (Natural Habitats, &c) Regulations 1994 ;
“project” means —
the execution of construction works or other installations or schemes; or
other interventions in the natural surroundings and landscape;
“the relevant land” means the land on which the project is to be (or has been) carried out;
“restructuring project” means a project for the restructuring of rural land holdings;
“screening decision” means a decision made by Natural England under regulation 9(1) or a decision deemed to be made by Natural England under regulation 9(7) ;
“screening notice” means a notice served under regulation 7(1) ;
“significant project” means an uncultivated land project or a restructuring project which Natural England has decided under regulation 9(1) , or is deemed to have decided under regulation 9(7) , is likely to have significant effects on the environment;
“uncultivated land” means land which has not been cultivated in the previous 15 years;
“uncultivated land project” means a project to increase the productivity for agriculture of uncultivated land or a semi-natural area, and includes projects to increase the productivity for agriculture of such land to below the norm.
2
Other expressions used both in these Regulations and in the EIA Directive or the Habitats Directive have the same meanings in these Regulations as they have in the relevant Directive.
3
All notifications, applications, notices, representations, requests, approvals and agreements under these Regulations must be made or given in writing.
4
“Writing” in paragraph (3), except where it applies to notices under regulation 7 , 26 and 28 , includes an electronic communication within the meaning of the Electronic Communications Act 2000 , but notifications required to be made by Natural England or by the Secretary of State to any person may only be made by an electronic communication if the intended recipient —
a
has himself used that form of electronic communication in communicating with Natural England or the Secretary of State (as the case may be) under any provision in these Regulations, or
b
has otherwise represented that that form of electronic communication is a means by which persons can communicate with him.
5
Subject to regulation 7(6) , notices or documents required or authorised to be served, sent or given under these Regulations may be sent by post.
Application of Regulations
4
1
These Regulations apply to any restructuring project or uncultivated land project, unless it is exempt under paragraph (2) or (3).
2
A restructuring project or an uncultivated land project is exempt if it —
a
is a project mentioned in regulation 3(2) of the Environmental Impact Assessment (Forestry) (England and Wales) Regulations 1999 ;
b
constitutes development to which the Town and Country Planning (Environmental Impact Assessment) (England and Wales) Regulations 1999 apply;
c
constitutes the carrying out of improvement works by a drainage body within the meaning of the Environmental Impact Assessment (Land Drainage Improvement Works) Regulations 1999 ;
d
constitutes a relevant project under regulation 3(2) and (3) of the Water Resources (Environmental Impact Assessment) (England and Wales) Regulations 2003 ;
e
constitutes the removal of a hedgerow under regulation 5(1) of the Hedgerows Regulations 1997 ; or
f
constitutes the erection of any building or fence, or the construction of any other work, for which consent is required under section 194 of the Law of Property Act 1925 .
3
A project is exempt under this paragraph to the extent that the Secretary of State, in accordance with Article 2(3) of the EIA Directive, directs that it is to be exempt from regulations 5 to 37 of these Regulations.
4
In the case of a project which Natural England decides is likely to have a significant effect on a European site (either alone or in combination with other projects), the power to direct that the project is exempt under paragraph (3) is exercisable only to the extent that compliance with the Habitats Directive is secured in relation to the project.
5
Where the Secretary of State proposes to give a direction under paragraph (3), he must —
a
consider whether any other kind of assessment of the project would be appropriate; and
b
take such steps as he considers appropriate to bring to the attention of the public —
i
the information considered in making the direction and the reasons for doing so, and
ii
the information obtained from any assessment of the project under sub-paragraph (a).
PART 2 Screening
Requirement for a screening decision
5
1
A person must not begin or carry out an uncultivated land project or a restructuring project of an extent which is equal to or exceeds the threshold applicable to it (calculated in accordance with regulation 5) unless he has first obtained a screening decision permitting the project to proceed.
2
A person must not begin or carry out any uncultivated land project or restructuring project on land to which a relevant screening notice applies unless he has first obtained a screening decision permitting the project to proceed.
3
In this regulation, “relevant screening notice” means a screening notice which states that it applies to the type of project which is to be carried out.
Thresholds
6
1
This regulation provides the method for determining whether the extent of a project is equal to or exceeds the threshold applicable to it.
2
The threshold for a type of project specified in column 1 of Schedule 1 is set out in column 2 or 3.
3
Paragraphs (4) and (5) apply where a project consists of only one of the types of project specified in column 1.
4
Where a project is to be carried out wholly outside a sensitive area, the threshold applicable to it is that specified for that type of project in column 2.
5
Where a project, or any part of it, is to be carried out in a sensitive area, the threshold applicable to it is that specified for that type of project in column 3.
6
Where a project is made up of more than one of the types of project specified in column 1 —
a
each relevant part of the project must be assessed so as to determine the threshold applicable to that part, and
b
if any relevant part of the project equals or exceeds the threshold applicable to that part, then the entire project is to be treated as having an extent equal to or exceeding the threshold applicable to it.
7
In this regulation, “sensitive area” means —
a
an area of outstanding natural beauty designated as such by an Order made by the Countryside Agency or Natural England under section 82 of the Countryside and Rights of Way Act 2000 and duly confirmed by the Secretary of State under section 83(3) of that Act;
b
the Broads ;
c
a National Park within the meaning of the National Parks and Access to the Countryside Act 1949 ; or
d
a scheduled monument within the meaning of section 1(11) of the Ancient Monuments and Archaeological Areas Act 1979 .
Screening notices
7
1
Natural England may provide that thresholds do not apply to an area of land by serving a notice under this regulation.
2
Natural England may only serve a screening notice if —
a
it reasonably believes that an uncultivated land project or a restructuring project is likely to be carried out on the land;
b
the extent of the project would fall below the threshold applicable to it in the area where it would be carried out; and
c
it considers, in accordance with the selection criteria in Schedule 2, that the project would be likely to have significant effects on the environment.
3
A screening notice cannot —
a
apply for more than five years from the date it is served; or
b
relate to an area of land which is greater than the area on which Natural England reasonably considers the project is likely to be carried out and in any event —
i
in the case of a notice relating to uncultivated land projects, to an area greater than 20 hectares, or
ii
in the case of a notice relating to restructuring projects, to an area greater than 150 hectares.
4
A screening notice must —
a
state whether it applies to —
i
uncultivated land projects,
ii
restructuring projects, or
iii
both such projects;
b
contain the reasons why it is being served;
c
contain details of the land to which it applies and, in the case of a screening notice which applies to both uncultivated land projects and restructuring projects, details of which land is covered by which aspect of the notice;
d
contain the date on which it expires; and
e
explain the procedures for appealing against it.
5
A copy of the screening notice must be served on every owner and occupier of the land.
6
Section 329 of the Town and Country Planning Act 1990 (service of notices) applies to the service of copies of screening notices under paragraph (5).
Application for a screening decision
8
1
An application for a screening decision must —
a
be made to Natural England;
b
contain a plan sufficient to identify the relevant land;
c
contain a brief description of the nature, extent and purpose of the project and of its possible effects on the environment;
d
contain any other information or representations as the applicant may wish to provide or make.
2
If Natural England considers that it does not have sufficient information to make a screening decision it may ask the applicant to supply any additional information it requires.
3
Natural England must notify the applicant of the date on which it received the application for a screening decision.
The screening decision
9
1
Natural England must, in accordance with paragraph (2) and the selection criteria in Schedule 2, decide whether or not a project is likely to have significant effects on the environment.
2
If Natural England decides that a project is likely to have a significant effect on a European site (either alone or in combination with other projects), and the project is not directly connected with or necessary for the management of the site, the project shall be treated as being likely to have significant effects on the environment.
3
Before making a screening decision, Natural England may consult any of the consultation bodies.
4
After making a screening decision, Natural England must —
a
notify the applicant of it, with reasons;
b
enter it in a register, to which the public must have access at all reasonable times; and
c
where it considers that any of the consultation bodies might wish to be informed of the screening decision, notify those bodies of it.
5
Natural England must make a screening decision, and notify the applicant of it, within 35 days, or such longer period as may be agreed with the applicant, of either —
a
the date referred to in regulation 8(3) ; or
b
where applicable, the date Natural England receives any additional information it has requested under regulation 8(2) ,
whichever is the later.
6
If Natural England has failed to make or notify a screening decision within the period in paragraph (5) , the applicant may notify Natural England that he intends to treat that failure as a decision that the project is a significant project.
7
Where the applicant has so notified Natural England, Natural England is deemed to have decided on the date of that notification that the project is a significant project.
8
If, after Natural England has made, or is deemed to have made, a decision that the project is a significant project —
a
Natural England receives further information or representations; and
b
as a result of that further information or those representations Natural England decides that the project is not a significant project,
Natural England must take all the steps in paragraph (4) in respect of that new decision.
9
If the project to which a screening decision relates is not begun within a period of three years beginning with the date the screening decision —
a
is notified to the applicant; or
b
is deemed to have been taken under paragraph (7) ,
the screening decision ceases to have effect.
PART 3 Consent
Requirement for consent
10
A person must not begin or carry out a significant project unless he has first obtained consent from Natural England.
Scoping opinions
11
1
After receiving a screening decision that a project is a significant project, but before applying for consent, the applicant may ask Natural England to provide its opinion on what information should be provided in the environmental statement (“a scoping opinion”).
2
If the applicant requests a scoping opinion, Natural England must consult the applicant and such of the consultation bodies as it thinks fit before providing its opinion.
3
If Natural England considers that it does not have sufficient information to provide a scoping opinion, it may ask the applicant to supply any additional information it requires within 28 days of the date on which it received the request for the scoping opinion.
4
Natural England must provide the applicant with the scoping opinion within 5 weeks of —
a
the date it received the request for a scoping opinion; or
b
where applicable, the date it received the additional information requested under paragraph (3) .
Provision of information
12
1
This regulation applies if a consultation body —
a
is consulted by Natural England under regulation 11(2) ; or
b
receives a request for information from a person who intends to apply for consent.
2
Where this regulation applies, the consultation body must —
a
determine whether it has in its possession any information it considers relevant to the preparation of the environmental statement; and
b
subject to paragraphs (3) and (4) , make that information available to Natural England or the applicant (as the case may be) within 28 days of the date of the consultation or the request.
3
A consultation body may make a reasonable charge to the applicant for providing information under paragraph (2) (b) , to reflect the cost of making the information available.
4
Paragraph (2) (b) does not require a consultation body to make available to the applicant any information which —
a
it may refuse to disclose under regulation 12(1) of the Environmental Information Regulations 2004 ; or
b
it is prevented from disclosing by regulation 13(1) of those Regulations.
5
If a consultation body is not a public authority within the meaning of regulation 2(2) of the Environmental Information Regulations 2004, paragraph (4) applies as if it were such a public authority.
The consent application
13
1
An application for consent must include an environmental statement and must be made to Natural England.
2
The applicant for consent must provide Natural England with as many copies of the application as it reasonably requires.
3
After receiving the application for consent, Natural England must comply with paragraphs (4) and (5).
4
Natural England must —
a
send a copy of the application to any of the consultation bodies it considers appropriate; and
b
inform them that they may make representations within 6 weeks of the date they received the copy of the application.
5
In order to ensure that members of the public concerned are given an opportunity to make representations before the application is determined, Natural England must publish on its website and in a newspaper circulating in the locality of the relevant land a notice —
a
stating that the application has been made;
b
specifying an address —
i
at which copies of the application can be inspected free of charge, and
ii
where copies of the application may be taken
at all reasonable hours within 6 weeks of the date the notice is published;
c
stating that representations on the likely environmental effects of the project may be made in writing to Natural England at the address specified under sub-paragraph (b) within 6 weeks of the date the notice is published;
d
stating that, if consent is granted, it will be subject to —
i
the conditions in regulation 19(2) , and
ii
any other conditions that Natural England thinks fit; and
e
stating, if relevant, which of the other EEA States, the authorities referred to in Article 6(1) of the EIA Directive, and the public concerned in such EEA States will be consulted on the application.
6
Natural England may make a reasonable charge for copies referred to in paragraph (5) (b) (ii) .
Additional information
14
1
If, after complying with regulation 13(3) , Natural England decides that it requires any additional environmental information in order to decide whether to grant, or refuse to grant, consent for a significant project, it must notify the applicant of the information required, and the applicant must provide Natural England with that information.
2
Natural England must —
a
send a copy of the additional environmental information to such of the consultation bodies as it thinks fit; and
b
inform them that they may make representations within 28 days of the date they receive it.
3
Natural England must publish on its website and in a newspaper circulating in the locality of the relevant land a notice —
a
referring to the application to which the additional environmental information relates and the date the application was made;
b
stating that the additional environmental information has been received;
c
specifying an address —
i
at which copies of the additional environmental information can be inspected free of charge, and
ii
where copies of the additional environmental information may be taken,
at all reasonable hours within 6 weeks of the date the notice is published; and
d
stating that representations in relation to the additional environmental information may be made in writing to Natural England at the address in sub-paragraph (c) within 28 days of the date the notice is published.
4
Natural England may make a reasonable charge for copies referred to in paragraph (3)(c)(ii).
Procedure where a significant project in England may affect another EEA State
15
1
As soon as possible after receiving an application for consent for a significant project, Natural England must consider whether that project is also likely to have significant effects on the environment in another EEA State.
2
If Natural England considers that such effects are likely, it must send the information and other material specified in paragraph (3) to —
a
the EEA State which it considers is likely to be affected; and
b
any other EEA State which —
i
is likely to be significantly affected by the project in question, and
ii
requests the information and other material.
3
The information and other material referred to in paragraph (2) are —
a
details of the nature and location of the significant project;
b
any information Natural England has on the impact it is likely to have on that EEA State;
c
an indication of whether Natural England is minded to grant consent for the project, and the nature of any consent that might be granted; and
d
a request that the EEA State should indicate within a reasonable time whether it wishes to participate in the procedure under this Part of these Regulations.
4
If the EEA State indicates that it wishes to participate in the procedure under this Part of these Regulations, Natural England must —
a
send it a copy of the application for consent, of the environmental statement and of any further information it considers relevant to the application; and
b
provide it with information about the procedure under these Regulations.
5
Natural England must also —
a
arrange for the information and material in paragraphs (3) and (4) to be made available, in a reasonable time, to the authorities referred to in Article 6(1) of the EIA Directive and the public concerned in the territory of the EEA State; and
b
ensure that those authorities and the public concerned are given an opportunity to provide Natural England with their opinion on the information supplied within a reasonable time before consent for the project is granted.
6
In accordance with Article 7(4) of the EIA Directive, Natural England must —
a
enter into consultations with the EEA State concerned about, amongst other things, the potential significant effects of the project on the environment of that State and the measures envisaged to reduce or eliminate those effects; and
b
seek to agree with the EEA State a reasonable period of time for those consultations, which must include time for consideration of any opinions received under paragraph (5)(b).
Procedure where a significant project in another EEA State may affect England
16
1
If Natural England receives information from another EEA State made available under Article 7(1) and (2) of the EIA Directive (which concern information relating to a project in one EEA State which is likely to have significant effects on the environment of another EEA State) in relation to a significant project in that EEA State, Natural England must —
a
arrange for that information to be made available, in a reasonable time, to the consultation bodies and such members of the public which, in its opinion, are likely to be concerned by the project;
b
ensure that the consultation bodies and the members of the public referred to in sub-paragraph (a) are given an opportunity to forward their opinion on the information provided to the competent authority in the EEA State during any period agreed under paragraph (2) (b) .
2
In accordance with Article 7(4) of the EIA Directive, Natural England must also —
a
enter into consultations with the EEA State concerned about, amongst other things, the potential significant effects of the project on the environment in England and the measures envisaged to reduce or eliminate those effects; and
b
seek to agree with the EEA State a reasonable period, before consent for the project is granted, during which any opinions received under paragraph (1) (b) can be forwarded to that EEA State.
3
If another EEA State has taken a decision to grant or refuse consent and has informed Natural England of that decision in accordance with Article 9(2) of the EIA Directive, Natural England must take such steps as it considers appropriate to bring to the attention of the public any information received from that EEA State in relation to that decision.
The consent decision
17
1
Natural England may grant, or refuse to grant, consent for a significant project in accordance with this regulation.
2
When deciding whether to grant consent for a significant project, Natural England must consider —
a
the environmental statement;
b
any additional environmental information;
c
any representations it receives under —
i
regulation 13(4)(b) and (5) (c) ,
ii
regulation 14(2) (b) and (3) (d), and
iii
regulation 15(5)(b) ; and
d
any social or economic impacts which might result from a decision to refuse consent for the project.
3
Natural England must not reach its decision under paragraph (1) until after either —
a
the expiry of the period in the notice under regulation 12(5)(c);
b
the expiry of the period of 28 days after —
i
the date on which any additional environmental information was sent to the consultation bodies, or
ii
the date notice of the additional environmental information was published under regulation 14(3) ,
whichever is the later; or
c
the expiry of any period agreed with another EEA State under regulation 15(6)(b) ,
whichever is the last to occur.
Additional requirements relating to the Habitats Regulations
18
1
Natural England must not grant consent for a project that would involve doing anything which would be unlawful under regulations 39, 41 or 43 of the Habitats Regulations (but that does not include anything for which a licence has been granted under regulation 44 of those Regulations).
2
Paragraphs (3) to (6) apply when Natural England is deciding whether to grant consent for a project (a “habitats project”) which is likely to have a significant effect on a European site either alone or in combination with other projects.
3
Unless paragraph (4) applies, Natural England may only grant consent for a habitats project if it has considered the implications of that project for the European site (including an appropriate assessment of the implications in view of that site’s conservation objectives) and is satisfied that that project will not adversely affect the integrity of the site.
4
If Natural England is satisfied that a habitats project must be carried out for imperative reasons of overriding public interest (which, subject to paragraph (5) , may be of a social or economic nature) and that there is no alternative solution, it may grant consent for that project even though the assessment of its implications for a European site is negative.
5
If the European site hosts a priority natural habitat type or a priority species, the reasons in paragraph (4) must be either —
a
reasons relating to human health, public safety or beneficial consequences of primary importance to the environment, or
b
other reasons which in the opinion of the European Commission are, in the case of the site concerned, imperative reasons of overriding public interest.
6
If Natural England decides to grant consent for a habitats project in accordance with paragraph (4) , it must secure that any necessary compensatory measures are taken to ensure that the overall coherence of Natura 2000 (within the meaning of regulation 2(1) of the Habitats Regulations) is protected.
Conditions of consent
19
1
Any consent granted under regulation 17 (1) is to be subject to —
a
the conditions in paragraph (2) ; and
b
any other conditions Natural England thinks fit.
2
The conditions required by paragraph (1)(a) are —
a
the consent lapses if the project is not commenced (by the carrying out of a material act) within 1 year of the date on which it was granted;
b
the consent expires if the project is not completed within 3 years of the date on which it was granted; and
c
the consent only authorises the project described in the consent application, subject to any amendments approved by Natural England under paragraph (4).
3
After the expiry of a consent in accordance with paragraph (2)(b), Natural England may require a further application for consent in accordance with paragraph (5) in respect of any further operations or uses forming part of the project.
4
Natural England may approve any amendments at the request of an applicant, but any material change in the authorised operations or uses requires a further application for consent in accordance with paragraph (5).
5
Further applications for consent under paragraphs (3) and (4) may be subject to any requirement of these Regulations that Natural England considers appropriate.
6
In this regulation, a project is “completed” if all the works permitted by the consent have been carried out and all changes in the use, or the level of use, of the relevant land have been implemented.
Procedure following a consent decision
20
When Natural England has decided to grant or not to grant consent in respect of a significant project it must —
a
notify the applicant, any consultation bodies to whom copies of the consent application were sent under regulation 13(4)(a) , any EEA State it consulted under regulation 15(6) and any authority or person who forwarded their opinion under regulation 15(5)(b) of —
i
its decision,
ii
the full reasons and considerations on which the decision is based, and
iii
any representations made by the public concerned in respect of the application;
b
inform the public of its decision by publishing a notice in a newspaper in the locality in which the relevant land is situated or by any other means it considers reasonable in the circumstances; and
c
make available for public inspection a statement containing —
i
the content of the decision,
ii
the full reasons and considerations on which the decision is based,
iii
where relevant, a description of the principal measures that must be taken to avoid, reduce or offset the major adverse effects of the project,
iv
a summary of any representations made by the public concerned in relation to the application, and
v
information regarding the right to challenge the decision and the procedures for doing so.
Transborder projects
21
1
In the case of a transborder project where the greater part of the land is situated in England, that project will be subject only to these Regulations, unless an agreement to the contrary has been reached under paragraph (2).
2
If so requested by the Scottish Ministers or the National Assembly for Wales, Natural England may agree that a transborder project referred to in paragraph (1) will be subject only to the equivalent Regulations applicable to the project in Scotland or Wales as the case may be.
3
In the case of a transborder project where the greater part of the land is situated in Scotland or Wales, that project will be subject only to the equivalent Regulations applicable to the project in Scotland or Wales as the case may be, unless an agreement to the contrary has been reached under paragraph (4) .
4
If Natural England so requests, and the Scottish Ministers or the National Assembly for Wales as appropriate agree, a transborder project referred to in paragraph (3) will be subject only to these Regulations.
5
If a transborder project is being considered under these Regulations in accordance with paragraph (1) or (4), Natural England must consult the Scottish Ministers or the National Assembly for Wales as appropriate before —
a
making a screening decision under regulation 9 ;
b
providing a scoping opinion under regulation 11 ; or
c
granting or refusing consent under regulation 17 .
6
In this regulation, “transborder project” means a restructuring project or an uncultivated land project where the relevant land is situated either —
a
partly in England and partly in Wales, or
b
partly in England and partly in Scotland.
Review of decisions and consents
22
Schedule 4 applies if, after the date of —
a
a decision that a project is not a significant project, or
b
a decision to grant consent for a project,
a site becomes a European site and Natural England considers that the carrying out or completion (within the meaning of “completed” in regulation 19(6) ) of the project would be likely to have a significant effect on that site and would not be directly connected with or necessary for the management of the site.
PART 4 Enforcement
Offence of carrying out a project without a decision under these Regulations
23
1
Any person who begins or carries out an uncultivated land project or a restructuring project in breach of —
a
regulation 5 , or
b
regulation 10 ,
is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.
2
In any proceedings under this regulation which relate to an uncultivated land project, any area of land which the prosecution alleges to be uncultivated land shall be assumed to be uncultivated land unless sufficient evidence is adduced to raise an issue that it is not uncultivated land, in which case the prosecution must prove beyond reasonable doubt that the land is uncultivated land.
Offence of carrying out work in contravention of a condition
24
Any person who carries out any activity in contravention of any condition of consent is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.
Offence of procuring a decision by supplying false information
25
1
Any person who, for the purpose of procuring a decision on an application made under these Regulations —
a
knowingly or recklessly makes a statement which is false or misleading in a material particular,
b
with intent to deceive, uses any document which is false or misleading in a material particular, or
c
with intent to deceive, withholds any material information,
is guilty of an offence.
2
A person guilty of an offence under paragraph (1) is liable —
a
on summary conviction, to a fine not exceeding the statutory maximum; or
b
on conviction on indictment, to a fine.
Stop notices
26
1
If a person has begun an uncultivated land project or a restructuring project in breach of —
a
regulation 5 , or
b
regulation 10 ,
Natural England may serve a notice (a “stop notice”) prohibiting all or part of the work with immediate effect.
2
Natural England may serve a stop notice on any person who appears to it to have an interest in the relevant land or to be engaged in any activity prohibited by the notice.
3
Natural England may withdraw a stop notice (without affecting its power to serve another) at any time by serving notice to that effect on the persons served with a stop notice.
4
A stop notice ceases to have effect if —
a
a notice withdrawing it is served under paragraph (3) ;
b
Natural England, or the Secretary of State on appeal, decides that the prohibited work is not a significant project; or
c
Natural England, or the Secretary of State on appeal, grants consent for the prohibited work.
Penalties for contravention of a stop notice
27
1
Any person who contravenes a stop notice that has been served on him is guilty of an offence.
2
An offence under this regulation may be charged by reference to any day or any longer period of time, and a person may be convicted of a second or subsequent offence under this regulation by reference to any period of time following the preceding conviction for such an offence.
3
References in this regulation to contravening a stop notice mean causing or permitting its contravention.
4
A person guilty of an offence under this regulation is liable —
a
on summary conviction, to a fine not exceeding the statutory maximum; and
b
on conviction on indictment, to a fine.
Remediation notices
28
1
If a person has carried out an uncultivated land project or a restructuring project in breach of —
a
regulation 5 , or
b
regulation 10 ,
Natural England may serve a notice (“a remediation notice”) on the person who appears to it to be responsible.
2
A remediation notice may require the person —
a
to reinstate, to Natural England’s satisfaction, the relevant land to the condition it was in before the project was commenced, or
b
to take such other steps as Natural England thinks fit to return the relevant land to good environmental condition.
3
A remediation notice must state the period during which the remediation is to be carried out.
4
Natural England may at any time —
a
vary a remediation notice, or
b
withdraw a remediation notice (without affecting its power to serve another),
by serving notice to that effect on the person served with the remediation notice.
5
Any variation of a remediation notice under paragraph (4)(a) has effect from the date of service of the notice varying the remediation notice.
6
A remediation notice ceases to have effect from the date of service of a notice withdrawing it under paragraph (4)(b).
Penalty for contravening a remediation notice
29
Any person who, without reasonable excuse, fails to comply with any requirement of a remediation notice is guilty of an offence and liable on summary conviction —
a
to a fine not exceeding level 5 on the standard scale; and
b
if the failure is continued after conviction, to a further fine not exceeding £100 for every day the failure continues.
Time limits for bringing proceedings
30
1
Proceedings for any offence under regulation 23 to 25 , 27 or 29 may be brought within the period of 6 months beginning with the date on which evidence sufficient in the opinion of the prosecutor to warrant the proceedings came to his knowledge.
2
But proceedings for an offence may not be commenced more than 2 years after the date on which the offence was committed.
3
For the purposes of paragraph (1) , a certificate signed by or on behalf of the prosecutor and stating the date on which evidence sufficient in his opinion to warrant the proceedings came to his knowledge shall be conclusive evidence of that fact.
4
A certificate stating that matter and purporting to be so signed shall be deemed to be so signed unless the contrary is proved.
Powers of entry and default powers
31
1
Any person authorised by the Secretary of State or Natural England may, at any reasonable time, enter and inspect any land for the purpose of —
a
ascertaining whether regulation 5 or 10 has been breached;
b
ascertaining whether an offence under regulation 23 to 25 , 27 or 29 has been committed on or in connection with that land;
c
serving a screening notice, stop notice or remediation notice in respect of that land; or
d
exercising any function under Schedule 4.
2
Any person authorised by the Secretary of State or Natural England who has reasonable grounds for suspecting that a person has committed an offence under regulation 25 , may enter any premises (but not premises used only as a dwelling) which are, or which such person has cause to believe to be, occupied by, or in the possession of, the person believed to be responsible for committing the offence, and may inspect and take copies of any records he has reasonable cause to believe are relevant to the suspected offence.
3
If any measures required by a remediation notice or by a notice served under paragraph 5 of Schedule 4 have not been taken within the period specified in the notice —
a
any person authorised by the Secretary of State or Natural England may, at a reasonable time, enter the land to which the notice relates and take those measures, and
b
recover from the person in default the expenses reasonably incurred by him in doing so.
4
A person authorised under paragraph (1) to enter any land may remove —
a
samples of soil;
b
plant specimens; or
c
samples taken from plant specimens,
for the purpose of ascertaining whether an offence has been committed on or in connection with that land.
5
A person authorised under paragraph (1) , (2) or (3) to enter any land or premises must, if requested to do so, produce evidence of his authority to enter the land or premises.
6
A person authorised under paragraph (1) , (2) or (3) to enter any land or premises may take with him such other persons or such equipment as he considers necessary.
7
Any person in occupation or possession of land or premises entered by a person authorised under paragraph (1) , (2) or (3) must give to that person such assistance as the authorised person may reasonably request so as to enable him to exercise any power conferred on him by this regulation.
8
A person who intentionally obstructs or impedes any person acting in the exercise of the powers conferred by this regulation or who fails without reasonable excuse to comply with a request made under paragraph (7) is guilty of an offence and is liable on summary conviction to a fine not exceeding level 5 on the standard scale.
PART 5 Appeals
Appeals against notices
32
1
A person may appeal to the Secretary of State in accordance with this regulation against any of the following notices served on him —
a
a screening notice;
b
a stop notice;
c
a remediation notice, or
d
a notice under paragraph 5 of Schedule 4,
and any such notice is referred to in this regulation as the “relevant notice”.
2
An appeal may be brought on any of the following grounds —
a
that Natural England did not have power to serve the relevant notice, or to include a particular requirement in it;
b
that there has been some material irregularity, defect or error in, or in connection with, the relevant notice; or
c
that any of the requirements of the relevant notice are unreasonable.
3
An appeal against a relevant notice must be brought by notice, which must —
a
include a copy of the relevant notice;
b
state the grounds of appeal; and
c
be served on the Secretary of State within 28 days of the date of service of the relevant notice.
4
As soon as is reasonably practicable after receiving a notice of appeal, the Secretary of State must send a copy of the notice to Natural England.
5
Except as otherwise provided by this regulation, the Secretary of State must determine the procedure for deciding the appeal, and that procedure may include provision for site visits.
6
Appeals under this regulation may be conducted by written representations or by hearing.
7
On determining the appeal, the Secretary of State —
a
may affirm, vary or revoke the relevant notice, and
b
must notify the applicant and Natural England of his decision, together with the reasons for it.
8
Where an appeal is brought against a screening notice or a stop notice (unless the notice is withdrawn by Natural England) all the requirements contained in it have effect until such time as the Secretary of State revokes the notice or varies the requirements.
9
If the Secretary of State varies the requirements of a screening notice or a stop notice the variations have effect from the date of notification under paragraph (7) (b) .
10
Where an appeal is brought against a remediation notice or a notice served under paragraph 5 of Schedule 4, the notice will be of no effect until it is affirmed or varied on appeal or until the appeal is withdrawn.
11
The Secretary of State may appoint a person to exercise on his behalf, with or without payment, his function of determining the appeal or any matter involved in the appeal, and Schedule 5 has effect in relation to such an appointment.
Appeals against screening and consent decisions
33
1
The persons specified in paragraph (2) may appeal under this regulation to the Secretary of State.
2
The persons referred to in paragraph (1) are —
a
a person who has applied for a screening decision in respect of a project which Natural England has decided is a significant project, or is deemed to have so decided, under regulation 9 ;
b
a person who has applied for consent for a significant project in respect of which consent has been refused or has been granted subject to conditions, other than those specified in regulation 19(2) ; and
c
a person who has been notified of a further decision under paragraph 3 of Schedule 4.
3
An appeal against a relevant decision must be brought within 3 months of the date the person was notified of the relevant decision.
4
A notice of appeal must —
a
describe the relevant decision;
b
state the grounds of appeal; and
c
state whether the appellant would like the appeal to be in the form of a hearing or local inquiry or to be disposed of on the basis of written representations.
5
As soon as is reasonably practicable after receiving a notice of appeal against a relevant decision, the Secretary of State must serve a copy of the notice on Natural England.
6
Natural England must, within 14 days of the date it receives the copy of the notice of appeal, provide the Secretary of State with sufficient information to identify the interested parties.
7
The Secretary of State must serve copies of the notice on the interested parties as soon as is reasonably practicable after receiving that information.
8
A person who is served with a copy of the notice under paragraph (7) may only make representations in respect of the appeal if he notifies the Secretary of State of his wish to do so within 21 days of the date he receives the copy of the notice.
9
The Secretary of State must decide whether the appeal should be —
a
by hearing or local inquiry; or
b
conducted by written representations,
and the Secretary of State must notify his decision to the participants in the appeal.
10
On determining the appeal, the Secretary of State may allow or dismiss the appeal, or reverse any part of the relevant decision, and may consider the appeal as if he were making a decision on the matter in question for the first time.
11
The Secretary of State may appoint a person to exercise on his behalf, with or without payment, his function of determining the appeal or any matter involved in the appeal, and Schedule 5 has effect in relation to such an appointment.
12
Subsections (2) to (5) of section 250 of the Local Government Act 1972 (power to direct inquiries) apply in relation to hearings or local inquiries held in accordance with regulation 35 as they apply to local inquiries under that section, but as if the references to the Minister were references to the Secretary of State and with the omission of references to a local authority.
13
Section 322A of the Town and Country Planning Act 1990 (orders as to costs: supplementary) applies in relation to a hearing or local inquiry under regulation 35 as it applies to a hearing or local inquiry referred to in that section.
14
Except as otherwise provided by this regulation or by regulation 34 or 35 , the Secretary of State must determine the procedure for deciding the appeal, and that procedure may include provision for site visits.
15
Any representations, statement or other documents to be submitted to the Secretary of State under regulation 34 or 35 must be accompanied by as many copies as the Secretary of State specifies.
16
In this regulation, “relevant decision” means —
a
a decision referred to in paragraph (2)(a);
b
a refusal of consent or a grant of consent subject to conditions referred to in paragraph (2)(b); or
c
a notification referred to in paragraph (2)(c).
Determination of appeals by written representations
34
1
This regulation applies where an appeal is to be determined by written representations.
2
Within 6 weeks of receiving notice that the appeal is to be so determined the appellant and Natural England must —
a
serve on the Secretary of State any (or any further) representations he or it wishes to rely on in the appeal; or
b
notify the Secretary of State that he or it wishes to rely only on the information already provided.
3
As soon as is practicable after receiving the representations or notification in paragraph (2) , the Secretary of State must —
a
send copies of any (or any further) representations to the other participants in the appeal; and
b
notify the other participants in the appeal of any notification by the appellant or Natural England that he or it does not wish to rely on any further representations.
4
Any of the participants in the appeal who wishes to make representations must do so within 28 days of the date he or it is notified of the representations or notification under paragraph (3) .
5
If the Secretary of State receives any representations under paragraph (4), he must send copies of them to the other participants in the appeal.
6
The Secretary of State must allow the participants in the appeal a period of at least 14 days to respond to any representations made under paragraphs (2) or (4) .
7
Following the expiry of the period allowed in paragraph (6) the Secretary of State, or the person appointed to determine the appeal, must determine the appeal and notify the decision to the participants in the appeal.
Determination of appeals by hearing or local inquiry
35
1
This regulation applies where an appeal is to be determined by hearing or by local inquiry.
2
Within 6 weeks of receiving notice that the appeal is to be so determined, the appellant and Natural England must serve on the Secretary of State a statement containing full particulars of his or its case and copies of any documents he or it wishes to rely on at the hearing or local inquiry.
3
After receiving the statements and documents in paragraph (2) , the Secretary of State must send copies of them to the other participants in the appeal.
4
The Secretary of State must —
a
give the participants in the appeal 6 weeks’ notice of the date, time and place fixed for the hearing or local inquiry and the name of the person appointed to conduct the hearing or local inquiry (or, as applicable, to determine the appeal); and
b
give such notice as he thinks fit to inform the public not less than 21 days before the date fixed for the hearing or local inquiry.
5
The Secretary of State may vary the time or place for the hearing or local inquiry and must give such notice of the variation as he thinks fit.
6
If an interested party wishes to be heard at the hearing or local inquiry he must notify the Secretary of State within 28 days of being sent the appellant’s and Natural England’s statements under paragraph (3) .
7
Where an interested party has so notified the Secretary of State, the Secretary of State may require him to submit a statement containing the particulars of his case and copies of any documents he wishes to refer to (except documents which the appellant or Natural England served under paragraph (2) ).
8
The Secretary of State must send copies of any statements and documents received under paragraph (7) to the appellant and to Natural England.
9
The Secretary of State may require any person who has provided him with a statement under paragraph (2) or (7) to provide him with any further information he specifies in relation to the statement, and must send a copy of the further information to each of the other participants in the appeal.
10
Before a hearing or local inquiry takes place the Secretary of State must make all of the documents submitted available for inspection by any person who so requests.
11
The participants in the appeal are entitled to be heard at a hearing or local inquiry.
12
Any participant in the appeal who proposes to give evidence at an inquiry by reading a witness statement must send a copy of the witness statement, and a written summary of it, to the Secretary of State not less than 3 weeks before the date fixed for the inquiry, and the Secretary of State must send copies of the witness statement and summary to the other participants in the appeal.
13
After the conclusion of the hearing or local inquiry, the person appointed to conduct the hearing or local inquiry must, unless he has been appointed to determine the appeal, make a report to the Secretary of State which must include —
a
his conclusions; and
b
his recommendations or his reasons for not making any recommendations.
14
If the Secretary of State is minded to disagree with the recommendation made in the report because he —
a
differs from the person making the report on any matter of fact mentioned in, or appearing to him to be material to, a conclusion reached by that person; or
b
takes into consideration new evidence or a new matter of fact,
he must not come to a decision without first giving every person who appeared at the hearing or local inquiry an opportunity to make representations within a reasonable time specified by him.
15
The Secretary of State or the person appointed to determine the appeal must notify the participants in the appeal of his decision, the reasons for it and, where a report has been made in accordance with paragraph (13) , a copy of that report.
Application to the court by person aggrieved
36
1
A person aggrieved by a decision of Natural England that a project is not a significant project or a decision to grant consent for a significant project may make an application to the High Court for an order quashing the decision.
2
The High Court may quash the decision if it is satisfied that —
a
the decision was not lawfully made; or
b
the interests of the person who has applied to the court have been substantially prejudiced by a failure to comply with any other requirement of these Regulations.
3
Any application to the High Court under this regulation must be made within 6 weeks of the date the decision is entered in the register in accordance with regulation 9(4)(b) or published in accordance with regulation 20(b) .
4
The High Court may by interim order, pending the determination of an application under this regulation, stay the operation of the decision on such terms as it thinks fit.
Interpretation of this Part
37
In this Part —
“interested parties” means —
such of the consultation bodies as the Secretary of State considers appropriate;
any person who made representations in respect of a relevant decision (within the meaning of “relevant decision” in regulation 32(16));
any EEA State consulted under regulation 15(6) ;
any authority or person who forwarded their opinion under regulation 15(5)(b) ;
any other person who appears to the Secretary of State to have a particular interest in the subject matter of the appeal.
“participants in the appeal” means —
the appellant;
Natural England;
the interested parties;
in the case of a hearing or local enquiry, any other person permitted to take part by the person appointed to conduct the hearing or local inquiry.
PART 6 Final Provisions
Amendment of the Common Agricultural Policy Single Payment and Support Schemes (Cross-compliance) (England) Regulations 2005
38
The Common Agricultural Policy Single Payment and Support Schemes (Cross-compliance) (England) Regulations 2005 are amended by substituting paragraph 15 of the Schedule with the following —
15
1
A farmer must not begin or carry out an uncultivated land project in breach of —
a
regulation 5 , or
b
regulation 9,
of the Environmental Impact Assessment (Agriculture) (England) Regulations 2006.
2
A farmer must not breach a stop notice that has been served on him under regulation 26 of those Regulations.
3
A farmer must not, without reasonable excuse, fail to comply with any requirement of a remediation notice served on him under regulation 28(1) of those Regulations.
4
In this paragraph “uncultivated land project” has the meaning given to it in regulation 3(1) of those Regulations.
.
Revocations
39
The following Regulations are revoked —
a
the Environmental Impact Assessment (Uncultivated Land and Semi-Natural Areas) (England) Regulations 2001 ; and
b
the Environmental Impact Assessment (Uncultivated Land and Semi-Natural Areas) (England) (Amendment) Regulations 2005 .
Transitional provisions
40
1
This regulation provides for the treatment of certain notices served under the Environmental Impact Assessment (Uncultivated Land and Semi-Natural Areas) (England) Regulations 2001 (“the 2001 Regulations ”).
2
Any stop notice served under regulation 22 of the 2001 Regulations is to be treated as though it was served under regulation 26 of these Regulations, and regulations 27 , 30 and 31 of these Regulations apply to any enforcement action taken in respect of a breach of the notice.
3
Subject to paragraph (4), any reinstatement notice served under regulation 24 of the 2001 Regulations is to be treated as though it was served as a remediation notice under regulation 28 of these Regulations, and regulations 29 to 31 apply to any enforcement action taken in respect of a breach of the notice.
4
Nothing in paragraph (3) affects any appeal under regulation 24(3) of the 2001 Regulations brought before the coming into force of these Regulations.
Barry Gardiner
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
4th September 2006


type: legislation

jurisdiction: UK

text:
Citation, commencement and application
1
1
These Regulations may be cited as the National Health Service (Optical Charges and Payments) Amendment (No.2) Regulations 2006 and shall come into force on 20th December 2006.
2
These Regulations apply in relation to England only.
Amendment of regulation 1 of the National Health Service (Optical Charges and Payments) Regulations 1997
2
In the definition of “ NHS sight test fee” in regulation 1(2) of the National Health Service (Optical Charges and Payments) Regulations 1997 —
a
for “£50.77” substitute “£52.04”; and
b
for “£18.39” substitute “£18.85”.
Rosie Winterton
Minister of State
Department of Health
22nd November 2006


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) (Amendment) Regulations 2006 and shall come into force on 12th December 2006.
2
These Regulations shall have effect —
a
from 1 st July 2006,
b
in relation to proposed sales whose transaction base time (see regulation 9) is a time on or after that date; and
c
not in relation to proposed transactions with a transaction base date (within the meaning in regulation 7 of the Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) Regulations 1987 , as that regulation stood prior to the making of these Regulations) before that date.
Amendment of the Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) Regulations 1987
2
The Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) Regulations 1987 are amended as follows.
3
In the title and citation of those Regulations —
a
for “Petroleum Revenue Tax” substitute “Oil Taxation”;
b
omit “and Appropriations”.
4
In regulation 2 (interpretation) —
a
omit the definition of “composite nomination”; and
b
for the definition of “the Board” substitute —
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
.
5
For regulation 2A substitute —
Excluded oil
2A
1
Oil which forms part of a participator’s equity production from an oil field (within the meaning in paragraph 1(2) of Schedule 10, immediately before the coming into force of section 150 of the Finance Act 2006, but omitting references to a month) shall be excluded from section 61 of the Finance Act 1987 if it is sold otherwise than under a Brent-Forties-Oseberg forward contract.
2
In paragraph (1) “a Brent-Forties Oseberg forward contract” means a contract which provides for settlement, at least 21days after the date on which it is made, by the delivery of a volume of oil comprising, at the seller’s election, Brent blend, Forties blend or oil of Oseberg grade , or a cash payment.
.
6
For regulation 3(2) and (3) (manner of making nominations) substitute —
2
A nomination shall —
a
be made in writing —
i
in the case of a nomination made during business hours, by or on behalf of the participator who is proposing to carry out the sale in respect of which the nomination is made; and
ii
in the case of a nomination made outside business hours, by or on behalf of the participator, where the participator (or group of which the participator is a member) is proposing to carry out the sale in respect of which the nomination is made; and
b
be transmitted to the Commissioners —
i
at the e-mail address published by the Commissioners for the receipt of such nominations, from time to time, by e-mail electronic communications; or
ii
in the case of disruption of e-mail communications, by telephonic facsimile transmission to the number published by the Commissioners for the receipt of such nominations, from time to time.
3
For the purpose of determining whether the nomination is made within the period of two hours mentioned in paragraph 4(1)(a) or (1A)(a) of Schedule 10, the time of sending the transmission is to be used.
3A
But transmission shall not be regarded as having been effected for the purposes of paragraph (2) until the nomination is received by the Commissioners at that address or number.
.
7
In regulation 3(4) omit “(c)(v) above”.
8
Omit regulations 4 to 6.
9
For regulations 7 and 8 substitute —
Transaction base time
7
1
This regulation prescribes the transaction base time for a proposed sale for the purposes of paragraph 4 of Schedule 10.
2
The transaction base time is the time (and date) at which there is an agreed price (in the form of a unit price or formula for determination of the price) at which oil is to be delivered pursuant to the contract of sale (irrespective of whether or not a legally binding agreement has come into being).
.
10
In regulation 9 (nominal volume) —
a
in paragraph (1) omit “, or to supply or relevantly appropriate,”;
b
in paragraph (2) omit sub-paragraphs (b) to (d) and the immediately preceding word “or”; and
c
omit paragraph (3).
11
In regulation 10 (maximum tolerance) for “5” substitute “1”.
12
Omit regulations 11 to 18.
13
In regulation 19 (nominations of proposed transactions in blended oil having effect with respect to more than one field) —
a
in paragraph (1) —
i
for “Subject to paragraph (2) below, a” substitute “A”;
ii
omit “, supply or appropriation”;
iii
omit from “; and in this and the next following” to the end; and
b
omit paragraph (2).
14
Omit regulation 20.
Paul Gray
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
20th November 2006


text:
Citation and commencement
1
1
These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2006.
2
They come into force for the purposes of regulations 2 and 3 on 1st April 2006.
3
They come into force for the purposes of regulations 4 and 5 on 6th April 2006.
4
Regulation 4 applies to any reimportation of goods occurring once it is in force.
5
They amend the Value Added Tax Regulations 1995 as follows.
Annual accounting scheme
2
In regulation 52 (admission to annual accounting scheme) —
a
omit sub-paragraph (1)(a) and paragraph (1A), and
b
in sub-paragraph (1)(b), for “£660,000” substitute “£1,350,000”.
3
In regulations 53(2)(a) and 54(1)(e) and (2) (exit), for “£825,000” substitute “£1,600,000”.
Returned goods relief
4
After regulation 121C, insert —
Adaptations and exceptions for the application of returned goods relief
121D
1
The application of Council Regulation (EEC) No 2913/92 (Community Customs Code) and Commission Regulation (EEC) No 2454/93 (implementation Regulation) in relation to any VAT chargeable on the importation of goods from places outside the member States is subject to the following prescribed adaptations.
2
Regard —
a
Articles 185 to 187 of the Community Customs Code (returned Community goods and returned compensating products), and
b
Articles 844 to 856 and Article 882 of the implementation Regulation (returned Community goods and returned compensating products),
as only applying in the case and to the extent of a reimportation to the United Kingdom by the person who originally exported or re-exported the relevant Community goods or compensating products from the VAT territory of the Community.
That VAT territory is the territorial application of Council Directive 77/388/EEC in accordance with Title III of that Directive (territorial application).
3
Regard the amount of the relief mentioned in Article 186 of the Community Customs Code (returned Community goods) as reduced by the amount of any unpaid VAT.
4
Regard the amount legally owed in Article 187 of the Community Customs Code (returned compensating products) as reduced by the amount of any paid VAT.
5
For the purposes of paragraphs (3) and (4) —
a
“VAT” includes value added tax charged in accordance with the law of another member State (see sections 92(1), 92(2) and 96(1) of the Act );
b
“unpaid” refers to any part of the VAT charged and due on —
i
a supply or acquisition of the goods in a member State before the reimportation, or
ii
an importation of the goods from outside the member States before the reimportation,
but repaid, remitted or otherwise not paid;
c
“paid” refers to any part of the VAT charged, due and paid on —
i
a supply or acquisition of the goods in a member State before the reimportation, or
ii
an importation of the goods from outside the member States before the reimportation,
and without any actual, or prospect of, repayment or remission;
d
a sum for which there is or was under the law of a member State an entitlement or right to a deduction or refund within Article 17 of Council Directive 77/388/EEC (origin and scope of the right to deduct) is neither “unpaid” nor “paid”.
6
In the circumstances described by paragraph (7) or (8) —
a
Articles 185 to 187 of the Community Customs Code (returned goods), and
b
Articles 844 to 856 and Article 882 of the implementation Regulation (returned goods),
are excepted from the Community legislation which is to apply as mentioned in section 16(1) of the Act (application of customs legislation in relation to import VAT).
7
These circumstances are that —
a
the reimporter contemplated by those Articles makes a supply of, or concerning, the goods whilst under the inward processing procedure or in the course of, or after, the relevant exportation, re-exportation or reimportation,
b
the place of that supply for the purposes of VAT is determined by or under section 7 of the Act (place of supply) as being outside the United Kingdom, and
c
the goods nevertheless are or may be stored or physically used in the United Kingdom by or under the direction of that reimporter or the person to whom that supply is made (“recipient”).
For these purposes, “reimporter” and “recipient” include someone connected with either person or both persons as determined in accordance with section 839 of the Taxes Act .
8
These circumstances are that the goods in question were supplied at any time to any person pursuant to regulations 131 to 133 (supplies to persons departing from the member States) or pursuant to any corresponding provision of the Isle of Man .
9
For the purposes of the Articles of the Community Customs Code and implementation Regulation mentioned in paragraph (2) —
a
regard the description of the customs territory of the Community in Article 3 of the Community Customs Code as being substituted with a description of the VAT territory (see paragraph (2));
b
regard the following references as including a reference to the completion of the formalities referred to in Article 33a(1)(a) of Council Directive 77/388/EEC (formalities relating to entry of goods into VAT territory from territory considered a third territory) —
i
“released for free circulation” in the definition of “Community goods” in Article 4(7), second indent and Article 185(1) of the Community Customs Code;
ii
“entered” and “declared” for “release for free circulation” in, or for the purposes of, Articles 844(4), 848(1), 848(2), 849(1) and 849(5) of the implementation Regulation;
c
regard the following references as including a reference to the completion of the formalities referred to in Article 33a(2)(a) of Council Directive 77/388/EEC (or to a declaration under those formalities) (formalities relating to dispatch or transport of goods from Member State to territory considered a third territory) —
i
“customs export formalities” in Articles 844(1), 849(1), 849(2) and 849(3) of the implementation Regulation;
ii
“export declaration” in Article 848(1) of that Regulation;
iii
“customs formalities relating to their exportation” in Articles 844(4) and 849(1) of that Regulation;
d
regard —
i
the definition of “import duties” in Article 4(10) of the Community Customs Code as defining instead VAT charged on the importation of goods from places outside the member States in accordance with the Act ; and
ii
the references to “import duty” and “duty” in Article 185(1), second sub-paragraph, second indent and Article 187 of the Community Customs Code as references to such VAT.
10
The references to Council Directive 77/388/EEC in paragraphs (2), (5)(d), (9)(b) and (9)(c) embrace relevant amendments up to and including 6th April 2006 only.
.
5
Regulations 120(2)(a)(v), 120(2)(b)(iv), 124 and 125 are revoked (exceptions for customs returned goods relief and former provisions for VAT returned goods relief).
David Varney
Paul Gray
Two of the Commissioners of Her Majesty’s Revenue and Customs
7th March 2006


text:
Citation
1
This Order may be cited as the Hope Hamilton CE Primary School (Designation as having a Religious Character) Order 2006.
Designation of School
2
1
The Hope Hamilton CE Primary School, Sandhills Avenue, North Hamilton, LE5 1LU, a voluntary aided school, is hereby designated as a school having a religious character.
2
The religious denomination in accordance with whose tenets religious education is, or may be, required to be provided at the school in accordance with Schedule 19 to the School Standards and Framework Act 1998 is Church of England.
Shan Scott
A Divisional Manager in the
Department for Education and Skills
9th November 2006


text:
Citation, commencement and application
1
1
These Regulations may be cited as the Radioactive Contaminated Land (Modification of Enactments)(England) Regulations 2006 and come into force on 4th August 2006.
2
These Regulations apply in relation to England only.
Interpretation
2
1
In these Regulations “Part 2A” means Part 2A of the Environmental Protection Act 1990.
2
Unless otherwise indicated, any reference to a numbered section is to the section of the Environmental Protection Act 1990 which bears that number.
Extension and modification of Part 2A
3
In so far as not already applied in relation to harm so far as attributable to any radioactivity possessed by any substance, Part 2A applies in relation to and for the purposes of dealing with such harm, and has effect with the modifications made by regulations 5 to 17.
Interpretation of modifications
4
1
The definitions set out in the Schedule (which reproduce definitions contained in Article 1 of the Directive) apply for the purpose of the interpretation of the modifications made by these Regulations to Part 2A.
2
In this regulation and the Schedule, “the Directive” means Council Directive 96/29/Euratom laying down basic safety standards for the protection of the health of workers and the general public against the dangers arising from ionizing radiation, and for the purposes of the Schedule “this Directive” has the same meaning.
3
In the Schedule, any reference to a numbered “Article” or “Title” is a reference to the Article or Title of that number in the Directive.
Section 78A (preliminary)
5
1
Section 78A (preliminary) has effect with the following modifications.
2
For subsection (2), substitute —
2
“Contaminated land” is any land which appears to the local authority in whose area it is situated to be in such a condition, by reason of substances in, on or under the land, that —
a
harm is being caused; or
b
there is a significant possibility of harm being caused;
and in determining whether any land appears to be such land, a local authority shall, subject to subsection (5) below, act in accordance with guidance issued by the Secretary of State in accordance with section 78YA below with respect to the manner in which that determination is to be made.
.
3
For subsection (4), substitute —
4
“Harm” means lasting exposure to any person resulting from the after-effects of a radiological emergency, past practice or past work activity.
.
4
For subsection (5), substitute —
5
The questions —
a
whether harm is being caused, and
b
whether the possibility of harm being caused is “significant”,
shall be determined in accordance with guidance issued for the purpose by the Secretary of State in accordance with section 78YA below.
.
5
For subsection (6), substitute —
6
Without prejudice to the guidance that may be issued under subsection (5) above —
a
guidance under paragraph (a) of that subsection may make provision for different degrees and descriptions of harm;
b
guidance under paragraph (b) of that subsection may make provision for different degrees of possibility to be regarded as “significant” (or as not being “significant”) in relation to different descriptions of harm.
.
6
For subsection (7), substitute —
7
“Remediation” means —
a
the doing of anything for the purpose of assessing the condition of —
i
the contaminated land in question; or
ii
any land adjoining or adjacent to that land;
b
the doing of any works, the carrying out of any operations or the taking of any steps in relation to any such land for the purpose —
i
of preventing or minimising, or remedying or mitigating the effects of, any harm by reason of which the contaminated land is such land; or
ii
of restoring the land to its former state; or
c
the making of subsequent inspections from time to time for the purpose of keeping under review the condition of the land;
and cognate expressions shall be construed accordingly.
7A
For the purpose of paragraph (b) of subsection (7) above, “the doing of any works, the carrying out of any operations or the taking of any steps in relation to any such land” shall include ensuring that —
a
any such area is demarcated;
b
arrangements for the monitoring of the harm are made;
c
any appropriate intervention is implemented; and
d
access to or use of land or buildings situated in the demarcated area is regulated.
.
7
Subsection (8) is omitted.
8
In subsection (9) —
a
omit the definitions of “controlled waters” and “pollution of controlled waters”; and
b
for the definition of “substance”, substitute —
“substance” means, whether in solid or liquid form or in the form of a gas or vapour, any substance which contains radionuclides which have resulted from the after-effects of a radiological emergency or which are or have been processed as part of a past practice or past work activity, but shall not include radon gas or the following radionuclides: Po-218, Pb-214, At-218, Bi-214, Rn-218, Po-214 and Tl-210;
.
Section 78B (identification of contaminated land)
6
1
Section 78B (identification of contaminated land) has effect with the following modifications.
2
For subsection (1), substitute —
1
Where a local authority considers that there are reasonable grounds for believing that any land may be contaminated, it shall cause the land to be inspected for the purpose of —
a
identifying whether it is contaminated land; and
b
enabling the authority to decide whether the land is land which is required to be designated as a special site.
1A
The fact that substances have been or are present on the land shall not of itself be taken to be reasonable grounds for the purposes of subsection (1).
.
Section 78C (identification and designation of special sites)
7
1
Section 78C (identification and designation of special sites) has effect with the following modifications.
2
In subsection (10), for paragraphs (a) and (b), substitute —
a
whether land of the description in question appears to him to be land which is likely to be in such a condition, by reason of substances in, on or under the land that serious harm would or might be caused; or
b
whether the appropriate Agency is likely to have expertise in dealing with the kind of harm by reason of which land of the description in question is contaminated land.
.
Section 78E (duty of enforcing authority to require remediation of contaminated land etc )
8
1
Section 78E (duty of enforcing authority to require remediation of contaminated land etc) has effect with the following modifications.
2
In subsection (2), omit “or waters”.
3
For subsection (4), substitute —
4
Subject to subsection (4A), the only things by way of remediation which the enforcing authority may do, or require to be done, under or by virtue of this Part are things which it considers reasonable, having regard to —
a
the cost which is likely to be involved; and
b
the seriousness of the harm in question.
4A
Where remediation includes an intervention, that part of the remediation which consists of an intervention may only be considered reasonable —
a
where the reduction in detriment due to radiation is sufficient to justify any adverse effects and costs, including social costs, of the intervention; and
b
where the form, scale and duration of the intervention is optimised.
4B
For the purpose of subsection (4A), the form, scale and duration of the intervention shall be taken to be optimised if the benefit of the reduction in health detriment less the detriment associated with the intervention is maximised.
.
4
In subsection (5), in paragraph (b), omit “, or waters are,”.
Section 78F (determination of the appropriate person to bear responsibility for remediation)
9
Subsection (9) of section 78F (determination of the appropriate person to bear responsibility for remediation) has effect with the insertion, after “biological process”, of “or radioactive decay”.
Section 78G (grant of, and compensation for, rights of entry etc)
10
1
Section 78G (grant of, and compensation for, rights of entry etc) has effect with the following modifications.
2
In subsection (2), for “any of the relevant land or waters”, substitute “any relevant land”.
3
In subsection (3), in paragraph (a), omit “or waters”.
4
In subsection (4), omit “, or serious pollution of controlled waters,”.
5
For subsection (7), substitute —
7
In this section, “relevant land” means —
a
the contaminated land in question; or
b
any land adjoining or adjacent to that land.
.
Section 78H (restrictions and prohibitions on serving remediation notices)
11
Subsection (4) of section 78H (restrictions and prohibitions on serving remediation notices) has effect with the omission of “, or serious pollution of controlled waters,”.
Section 78J (restrictions on liability relating to the pollution of controlled waters)
12
Section 78J is omitted.
Section 78K (liability in respect of contaminating substances which escape to other land)
13
1
Section 78K (liability in respect of contaminating substances which escape to other land) has effect with the following modifications.
2
For subsection (3), substitute —
3
Where this subsection applies, no remediation notice shall require a person —
a
who is the owner or occupier of land A, and
b
who has not caused or knowingly permitted the substances in question to be in, on or under that land,
to do anything by way of remediation to any land (other than land of which he is the owner or occupier) in consequence of land A appearing to be in such a condition, by reason of the presence of those substances in, on or under it, that harm is being caused, or there is a significant possibility of harm being caused.
.
3
For subsection (4), substitute —
4
Where this subsection applies, no remediation notice shall require a person —
a
who is the owner or occupier of land A, and
b
who has not caused or knowingly permitted the substances in question to be in, on or under that land,
to do anything by way of remediation in consequence of any further land in, on or under which those substances or any of them appear to be or to have been present as a result of their escape from land A (“land B”) appearing to be in such a condition, by reason of the presence of those substances in, on or under it, that harm is being caused, or there is a significant possibility of such harm being caused, unless he is also the owner or occupier of land B.
.
Section 78N (powers of the enforcing authority to carry out remediation)
14
1
Section 78N (powers of the enforcing authority to carry out remediation) has effect with the following modifications.
2
In subsection (1), omit “or waters”.
3
After subsection (1), insert —
1A
The enforcing authority shall exercise its power under subsection (1) in any case falling within paragraph (c), (d), (e) or (f) of subsection (3).
1B
If the Secretary of State thinks fit, he may make available to the enforcing authority a sum or sums of money in respect of costs and expenses incurred or to be incurred by the enforcing authority (or by a person on its behalf) in relation to the exercise of its duty under subsection (1A) provided that —
a
the amount of such costs and expenses exceeds or is expected to exceed any reasonable provision for such costs and expenses made by the appropriate Agency; and
b
the total amount made available does not exceed the difference between the amount of such costs and expenses and the amount of such provision.
.
4
In subsection (3)(a), omit “, or serious pollution of controlled waters,”.
5
In subsections (3)(d) and (4)(d), omit “78J or”.
6
For subsection (5), substitute —
5
In this section “the relevant land” means —
a
the contaminated land in question; or
b
any land adjoining or adjacent to that land.
.
Section 78P (recovery of, and security for, the cost of remediation by the enforcing authority)
15
Subsection (1) of section 78P (recovery of, and security for, the cost of remediation by the enforcing authority) has effect with the substitution for “sections 78J(7) and” of “section”.
Section 78X (supplementary provisions)
16
1
Section 78X (supplementary provisions) has effect with the following modifications.
2
For subsection (1), substitute —
1
Where it appears to a local authority that two or more different sites, when considered together, are in such a condition, by reason of substances in, on or under the land, that —
a
harm is being caused, or
b
there is a significant possibility of harm being caused,
this Part shall apply in relation to each of those sites, whether or not the condition of the land at any of them, when considered alone, appears to the authority to be such that harm is being caused or there is a significant possibility of harm being caused.
.
3
For subsection (2), substitute —
2
Where it appears to a local authority that any land outside, but adjoining or adjacent to, its area is in such a condition, by reason of substances in, on or under the land, that harm is being caused, or there is a significant possibility of harm being caused within its area —
a
the authority may, in exercising its functions under this Part, treat that land as if it were land situated within its area; and
b
except in this subsection, any reference —
i
to land within the area of a local authority, or
ii
to the local authority in whose area any land is situated,
shall be construed accordingly;
but this subsection is without prejudice to the functions of the local authority in whose area the land is in fact situated.
.
Section 78YB (interaction of Part 2A with other enactments)
17
1
Section 78YB (interaction of Part 2A with other enactments) has effect with the following modifications.
2
For subsection (1), substitute —
1
A remediation notice shall not be served if and to the extent that it appears to the enforcing authority that the powers of the appropriate Agency under section 27 above may be exercised in relation to the harm (if any) by reason of which the contaminated land in question is such land.
.
3
In subsections (2), (2A) and (2B), for “significant harm, or pollution of controlled waters” substitute “harm”.
4
After subsection (4), insert —
5
Nothing in this Part applies to land which is contaminated land by reason of the presence in, on or under that land of any substances, in so far as by reason of that presence damage to any property occurs, being —
a
damage caused in breach of any duty imposed by section 7, 8, 9 or 10 of the 1965 Act , or deemed to be so caused by section 12(2) of that Act;
b
damage which would have been so caused if, in section 7(1)(a) or (b) of the 1965 Act, the words “other than the licensee” or, in section 10(1) of that Act, the words “other than the operator” had not been enacted; or
c
damage in respect of which any relevant foreign operator or other person is liable under any relevant foreign law, or for which he would be so liable —
i
but for any exclusion or limitation of liability applying by virtue of any provision of that law made for purposes corresponding to those of section 13(3) or (4)(a), 15, 16(1) and (2) or 18 of the 1965 Act; or
ii
if any such relevant foreign law which does not contain provision made for purposes corresponding to those of section 13(4)(b) of the 1965 Act did contain such provision.
6
In subsection (5) —
“the 1965 Act” means the Nuclear Installations Act 1965 ;
“relevant foreign law” and “relevant foreign operator” have the meanings given by the 1965 Act.
.
Modification of the Environment Act 1995
18
1
In its application in relation to harm so far as attributable to any radioactivity possessed by any substance, the Environment Act 1995 has effect with the modifications mentioned in paragraph (2).
2
Subsection (15) of section 108 (powers of enforcing authorities and persons authorised by them) has effect with the following modifications —
a
in the definition of “pollution control functions”, in relation to the Agency or SEPA , after paragraph (m), insert —
n
regulations made by virtue of section 78YC of the Environmental Protection Act 1990;
; and
b
in the definition of “pollution control functions”, in relation to a local enforcing authority, after paragraph (c), insert —
or
d
by or under regulations made by virtue of section 78YC of the Environmental Protection Act 1990;
.
Ian Pearson
Minister of State,
Department for Environment, Food and Rural Affairs
17th May 2006


text:
Citation and commencement
1
1
These Regulations may be cited as the Environmental Stewardship (England) and Countryside Stewardship (Amendment) Regulations 2006.
2
These Regulations come into force on 30th April 2006.
Amendment of the Environmental Stewardship (England) Regulations 2005
2
1
Schedule 2 to the Environmental Stewardship (England) Regulations 2005 is amended as follows.
2
In Part 1 (interpretation), at the appropriate place, insert —
“native breed at risk” means a native breed of livestock, of which the number of breeding females in the United Kingdom is, in the opinion of the Secretary of State, lower than the threshold for it in Annex 1 of Commission Regulation ( EC ) No 817/2004 (laying down detailed rules for the application of Council Regulation (EC) No 1257/1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund ( EAGGF )), as last amended by Commission Regulation (EC) No 1360/2005 ;
;
“traditional farm building” means a building or part of a building constructed for a use associated with agriculture —
using traditional methods and materials, or
which is, in the opinion of the Secretary of State, of historic or landscape interest;
.
3
In the table in Part 2 —
a
at the end of paragraph 4, add —
(e) Maintenance of traditional farm buildings 2 per square metre of ground floor area 2 per square metre of ground floor area £2 per square metre of ground floor area
;
b
at the end of paragraph 10, add —
(g) Stocking land with cattle and sheep 8 per hectare 8 per hectare £8 per hectare
.
4
In the table in Part 3 —
a
in column 2 of entry (i) of paragraph 9, for “environmental stewardship agreement” substitute “year”;
b
at the end of paragraph 13, add —
(f) Supplement for cattle grazing for conservation purposes £35 per hectare (g) Supplement for grazing native breeds at risk £70 per hectare
.
5
In the table in Part 4, omit —
a
in paragraph 1, entry (f);
b
in paragraph 5, entry (h);
c
in paragraph 13, entry (a).
Amendment of the Countryside Stewardship Regulations 2000
3
Paragraph 8 of Part I of the Schedule to the Countryside Stewardship Regulations 2000 is amended as follows —
a
in column 2 of entry (d), for “£1,100 per agreement year” substitute “£100 per visit”;
b
at the end, add —
(f) permitting access to agreement land for educational visits – base payment for (d) above £500 per agreement year
.
Bach
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
Date 21 March 2006
We consent,
Vernon Coaker
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
Date 28 March 2006


text:
1
This Order may be cited as the Value Added Tax (Place of Supply of Services) (Amendment) Order 2006 and comes into force on 1st August 2006.
2
The Value Added Tax (Place of Supply of Services) Order 1992 is amended as follows.
3
In article 21(1), for “the place of supply of the services to which the right relates” substitute “the place in which the supply of the services to which the right relates would be treated as made if made by the supplier of the right to the recipient of the right”.
Frank Roy
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
26th June 2006


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Medicines (Administration of Radioactive Substances) Amendment Regulations 2006 and shall come into force on 17th November 2006.
2
In these Regulations “the principal Regulations ” means the Medicines (Administration of Radioactive Substances) Regulations 1978 .
Amendment of regulation 1 of the principal Regulations
2
In regulation 1 of the principal Regulations (citation, commencement and interpretation), in paragraph (2) —
a
after the definition of “directions”, insert the following definition —
“medical exposure” has the same meaning as in the Ionising Radiation (Medical Exposure) Regulations 2000 ;
and
b
after the definition of “notice”, insert the following definitions —
“operator” has the same meaning as in the Ionising Radiation (Medical Exposure) Regulations 2000;
“practitioner” has the same meaning as in the Ionising Radiation (Medical Exposure) Regulations 2000;
Substitution of regulation 2 of the principal Regulations
3
For regulation 2 of the principal Regulations (control of administration) substitute the following regulation —
Control of administration
2
1
No person shall administer to a human being (otherwise than to himself) any radioactive medicinal product unless he is a doctor or a dentist holding a certificate issued by the Ministers for the purposes of section 60 of the Act in respect of radioactive medicinal products (hereinafter referred to as a “certificate”) or a person acting in accordance with the directions of such a doctor or dentist.
2
Paragraph (1) does not apply where the administration of a radioactive medicinal product would result in a medical exposure and the conditions specified in paragraph (3) are satisfied.
3
The conditions referred to in paragraph (2) are that —
a
the medicinal product is administered by an operator acting in accordance with the procedures and protocols referred to in regulation 4(1) and (2) of the Ionising Radiation (Medical Exposure) Regulations 2000 which apply to the exposure referred to in paragraph (1);
b
that medical exposure has been authorised by a practitioner or, where it is not practicable for a practitioner to authorise the exposure, an operator acting in accordance with written guidelines issued by a practitioner;
c
the practitioner is the holder of a certificate; and
d
the medicinal product is not a controlled drug.
4
Where a certificate is issued to a doctor or dentist specifying particular descriptions or classes of radioactive medicinal products —
a
the doctor or dentist holding the certificate;
b
any person acting in accordance with his directions; and
c
an operator acting pursuant to his authorisation of a medical exposure or in accordance with his guidelines,
shall not administer any radioactive medicinal product unless it is a radioactive medicinal product of a description or falling within a class specified in the certificate.
5
Where, in relation to a radioactive medicinal product specified in a certificate, the purpose for which the administration is also specified —
a
the doctor or dentist holding the certificate;
b
any person acting in accordance with his directions; and
c
an operator acting pursuant to his authorisation of a medical exposure or in accordance with his guidelines,
shall not administer any radioactive medicinal product unless it is a radioactive medicinal product of a description or falling within a class specified in the certificate.
6
Where a certificate issued to a doctor or dentist specifies both the persons to whom any descriptions or classes of radioactive medicinal product may be administered, and the descriptions or classes of radioactive medicinal product which may be administered —
a
the doctor or dentist;
b
any person acting in accordance with his directions; and
c
an operator acting pursuant to his authorisation of a medical exposure, or in accordance with his guidelines,
shall not under that certificate administer any such description or classes of radioactive medicinal product except for the purpose of diagnosis or treatment of a person specified in that certificate.
Signed by authority of the Secretary of State for Health
Andy Burnham
Minister of State,
Department of Health
17th October 2006
Sealed with the Official Seal of the Department of Health, Social Services and Public Safety
Andrew McCormick
Permanent Secretary,
Department of Health, Social Services and Public Safety
19th October 2006


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Registered Pension Schemes (Prescribed Manner of Determining Amount of Annuities) Regulations 2006 and shall come into force on 6th April 2006.
2
In these Regulations a reference to a numbered section or Schedule (without more) is a reference to the section of, or Schedule to, the Finance Act 2004 bearing that number.
Determining amount of member’s lifetime annuity
2
1
The annual amount of a member’s lifetime annuity shall be determined in accordance with any of paragraphs (2) to (4).
2
The manner of determination prescribed by this paragraph is variation from year to year —
a
where the variation is in line with, or by a percentage which does not exceed, the percentage by which the amount would vary if it varied in line with, changes in —
i
the retail prices index,
ii
the market value of any freely marketable assets,
iii
an index reflecting the value of freely marketable assets,
after allowing for any contractual charges;
b
in accordance with an insurance company’s published “Principles and Practices of Financial Management” in relation to with-profits business, as required under section 6.10 of the Financial Services Authority’s Conduct of Business Sourcebook as it stood immediately before the coming into force of these Regulations ; or
c
any combination of those factors.
3
The manner of determination prescribed by this paragraph is variation —
a
in line with, or by a percentage which does not exceed the percentage by which the amount would vary if it varied in line with, changes in any of the factors specified in paragraph (2) (or any combination of those factors); and
b
by reference to an assumed annual level of growth of between 0% and 5%, selected by the member, in the relevant factor or factors.
4
The manner of determination prescribed by this paragraph is determination in accordance with the following conditions.
Condition 1
The amount of the annuity payable is linked to any of the factors specified in sub-paragraphs (a) to (d) of paragraph (2) (or any combination of those factors).
Condition 2
A review is conducted, by the insurance company by whom the annuity is provided, at least once every 5 years of the value of the sums and assets which are applied towards the provision of the annuity.
Condition 3
At the time of the review, the maximum and minimum amount of income that may be drawn in each year until the next review is determined.
The maximum amount of income which the annuitant may draw is 120% of the annual rate of a level annuity which could be purchased with the sums and assets which are applied to its provision for the member, for the term for which the annuity is provided.
The minimum amount of income which the annuitant may draw is half of the annual rate of a level annuity which could be paid upon the assumptions in the preceding paragraph of this condition.
5
For the purposes of paragraph (4), the annual rate of an annuity which could be purchased with the sums and assets applied to its provision shall be assumed to be —
a
the freely marketable level annuity rate (if any) applicable in the case of the insurance company in question which could be purchased with those sums and assets; or
b
if the insurance company in question does not offer level annuities, the average of three current market annuity rates for a level annuity.
6
For the purposes of paragraph (2) —
“freely marketable assets” means assets which are sold on the open market at a price not determined by the member;
“the retail prices index” has the meaning given in section 279(1).
Determining amount of dependant’s annuity
3
1
The amount of a dependant’s annuity shall be determined in the same manner as a member’s lifetime annuity.
2
For this purpose, paragraphs (2) to (6) of regulation 2 shall apply, but subject to the following modifications —
a
in paragraphs (2), (4) and (6) substitute “dependant “ for “member” wherever it occurs, and
b
in paragraph (3)(b) for “member” substitute “member or dependant”.
Determining amount of short-term annuities
4
1
The amount of a member’s short-term annuity shall be determined in the same manner as a member’s lifetime annuity in accordance with paragraph (2) or (3) of regulation 2.
2
The amount of a dependant’s short-term annuity shall be determined in the same manner as a member’s short-term annuity, and for this purpose paragraphs (2), (3) and (6) of regulation 2 shall apply , but substituting “dependant “ for “member” wherever it occurs.
David Varney
Paul Gray
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th March 2006