text:
Citation, commencement and application
1
1
This Order may be cited as the Town and Country Planning (General Development Procedure) (Amendment) (England) Order 2006.
2
Subject to paragraph (3), this Order shall come into force on 10th May 2006.
3
Articles 3 and 6 shall come into force on 10th August 2006.
4
This Order applies in relation to England only.
Amendment of the Town and Country Planning (General Development Procedure) Order
2
The Town and Country Planning (General Development Procedure) Order 1995 is amended in accordance with the following provisions of this Order.
Amendments relating to reserved matters
3
1
In article 1(2) (interpretation) —
a
after the definition of “the Act” insert —
“access”, in relation to reserved matters, means the accessibility to and within the site, for vehicles, cycles and pedestrians in terms of the positioning and treatment of access and circulation routes and how these fit into the surrounding access network; where “site” means the site or part of the site in respect of which outline planning permission is granted or, as the case may be, in respect of which an application for such a permission has been made;
“appearance” means the aspects of a building or place within the development which determine the visual impression the building or place makes, including the external built form of the development, its architecture, materials, decoration, lighting, colour and texture;
;
b
for the definition of “landscaping” substitute —
“landscaping”, in relation to a site or any part of a site for which outline planning permission has been granted or, as the case may be, in respect of which an application for such permission has been made, means the treatment of land (other than buildings) for the purpose of enhancing or protecting the amenities of the site and the area in which it is situated and includes screening by fences, walls or other means, the planting of trees, hedges, shrubs or grass, the formation of banks, terraces or other earthworks, the laying out or provision of gardens, courts or squares, water features, sculpture, or public art, and the provision of other amenity features;
;
c
after the definition of “landscaping” insert —
“layout” means the way in which buildings, routes and open spaces within the development are provided, situated and orientated in relation to each other and to buildings and spaces outside the development;
;
d
for the definition of “reserved matters” substitute —
“reserved matters” in relation to an outline planning permission, or an application for such permission, means any of the following matters in respect of which details have not been given in the application —
access;
appearance;
landscaping;
layout; and
scale, within the upper and lower limit for the height, width and length of each building stated in the application for planning permission in accordance with article 3(4);
;
e
after the definition of “reserved matters” insert —
“scale”, means the height, width and length of each building proposed within the development in relation to its surroundings;
.
2
After paragraph (2) of article 3 (applications for outline planning permission) add —
3
Where layout is a reserved matter the application for outline planning permission shall state the approximate location of buildings, routes and open spaces included in the development proposed.
4
Where scale is a reserved matter the application for outline planning permission shall state the upper and lower limit for the height, width and length of each building included in the development proposed.
5
Where access is a reserved matter the application for outline planning permission shall state the area or areas where access points to the development proposed will be situated.
.
Meaning of “development”
4
After article 2 (application) add —
Development to include certain internal operations
2A
1
The amount specified under section 55(2A) of the Act is 200 square metres.
2
The circumstances in which subsection (2) of section 55 of the Act does not apply to operations mentioned in paragraph (a) of that subsection which have the effect of increasing the gross floor space of the building by more than 200 square metres are that the building is used for the retail sale of goods other than hot food.
3
In paragraph (2), the reference to a building used for the retail sale of goods includes a building used as a retail warehouse club, being a retail club where goods are sold, or displayed for sale, only to persons who are members of that club.
.
Local development orders
5
1
In article 1(1) after the definition of “layout” as inserted by article 3 of this Order insert —
“listed building” has the same meaning as in section 1 of the Planning (Listed Buildings and Conservation Areas) Act 1990 (listing of buildings of special architectural or historic interest;
.
2
After article 2A as inserted by article 4 of this Order insert —
Local development orders
2B
1
Where a local planning authority propose to make a local development order they shall first prepare —
a
a draft of the order; and
b
a statement of their reasons for making the order.
2
The statement of reasons shall contain —
a
a description of the development which the order would permit;
b
a statement of the policies which the order would implement; and
c
a plan or statement identifying the land to which the order would relate.
3
Where a local planning authority have prepared a draft local development order, they shall consult, in accordance with paragraph (5), such of the following persons whose interests they consider would be affected by the order if made —
a
if the local planning authority is not a London borough council, the body recognised by direction of the Secretary of State under section 2(1) of the Planning and Compulsory Purchase Act 2004 as the regional planning body for the region in which the local planning authority’s area is situated;
b
if the local planning authority is a London borough council, the Mayor of London;
c
a local planning authority, county council or parish council any part of whose area is in or adjoins the area of the local planning authority;
d
the Countryside Agency ;
e
the Environment Agency ;
f
the Historic Buildings and Monuments Commission for England ;
g
English Nature ;
h
the Strategic Rail Authority ;
i
the Highways Agency;
j
a Regional Development Agency whose area is in or adjoins the area of the local planning authority;
k
any person —
i
to whom the electronic communications code applies by virtue of a direction given under section 106(3)(a) of the Communications Act 2003 ; and
ii
who owns or controls electronic communications apparatus situated in any part of the area of the local planning authority;
l
any of the following persons who exercise functions in any part of the area of the local planning authority —
i
a Strategic Health Authority ;
ii
a person to whom a licence has been granted under section 6(1)(b) and (c) of the Electricity Act 1989 ;
iii
a person to whom a licence has been granted under section 7(2) of the Gas Act 1986 ;
iv
a sewerage undertaker;
v
a water undertaker;
m
voluntary bodies some or all of whose activities benefit any part of the local planning authority’s area;
n
bodies which represent the interests of different racial, ethnic or national groups in the local planning authority’s area;
o
bodies which represent the interests of different religious groups in the local planning authority’s area;
p
bodies which represent the interests of disabled persons in the local planning authority’s area;
q
bodies which represent the interests of persons carrying on business in the local planning authority’s area.
4
The local planning authority shall also consult any person with whom they would have been required to consult on an application for planning permission for the development proposed to be permitted by the order.
5
In consulting in accordance with paragraphs (3) and (4) the local planning authority shall —
a
send a copy of the draft order and the statement of reasons to the consultees;
b
specify a consultation period of not less than 28 days; and
c
take account of all representations received by them during the period specified.
6
A local planning authority shall, during any consultation under paragraphs (3) and (4) —
a
make a copy of the draft local development order and statement of reasons available for inspection —
i
at their principal office during normal working hours; and
ii
at such other places within their area as they consider appropriate;
b
publish on their website —
i
the draft local development order and the statement of reasons;
ii
a statement that those documents are available for inspection and the places where and times when they can be inspected;
iii
the date by which representations on the draft local development order must be received, which shall be not less than 28 days after the date of first publication on the website;
c
give notice by local advertisement of —
i
the draft local development order and the statement of reasons;
ii
the availability of those documents for inspection, and the places where and times when they can be inspected;
iii
the date by which representations on the draft local development order must be received, which shall be not less than 28 days from the date on which the notice was first published.
7
Where the draft local development order would grant planning permission for development specified in the order, the local planning authority shall also give notice of their proposal to make the order —
a
by displaying in at least one place on or near to the site to which the order relates a notice in the appropriate form set out in Schedule 2 to this Order or in a form substantially to the same effect, and, subject to paragraph (8), leaving the notice in position for 28 days beginning with the date on which it is first displayed; and
b
by serving a copy of that notice on every person whom the authority knows to be the owner or tenant of any part of the site whose name and address is known to the authority.
8
Where the notice referred to in paragraph (7)(a) is, without any fault or intention of the authority, removed, obscured or defaced before the period of 28 days has elapsed, the authority shall be treated as having complied with the requirements of that paragraph if they have taken reasonable steps for the protection of the notice, and, if necessary, its replacement.
9
Where any notice of the proposal has been —
a
published on the authority’s website or by local advertisement in accordance with paragraph (6);
b
given by site display under paragraph (7)(a); or
c
served on an owner of the land or a tenant under paragraph (7)(b),
a local planning authority shall, in considering what modifications should be made to the draft local development order or whether such an order should be adopted, take into account any representations made in relation to that order and received by the authority within the relevant time limit specified in paragraph (6), (7)(a) or (7)(b) as the case may be.
10
Where —
a
a local planning authority have complied with paragraphs (3) to (5) in relation to a draft local development order which would (if adopted) implement a policy in a development plan document (whether or not adopted), and
b
that policy is modified so that the local development order would no longer implement it,
the local planning authority may not adopt the local development order without first modifying it so as to ensure that it implements the modified policy.
11
Where a draft local development order is modified in accordance with paragraph (10), the local planning authority shall before taking any further step in connection with the adoption of the order consult in accordance with paragraphs (3) and (4) and publicise the draft in accordance with paragraphs (6) to (8).
12
A local planning authority shall send a copy of a draft local development order and the statement of reasons relating to that order, including any modifications made to the order or statement, to the Secretary of State at any time after they have complied with the requirements of paragraph (9).
13
Subject to paragraph (14), a local planning authority shall not take any further step in connection with the adoption of a local development order until either —
a
the Secretary of State has notified the authority in writing that he does not intend to make a direction under section 61B(1) of the Act; or
b
a period of 21 days has elapsed from the date on which the draft was sent to the Secretary of State, and the Secretary of State has neither notified the authority —
i
that he intends to make such a direction; or
ii
that he requires more time to reach his decision.
14
If the Secretary of State gives notice under paragraph (13)(b)(ii), the authority shall not take any further step in connection with the adoption of the order unless the Secretary of State gives notice under paragraph (13)(a).
15
A local development order must not be made so as to grant planning permission —
a
for development affecting a listed building;
b
for development which is Schedule 1 development within the meaning of regulation 2(1) of the Town and Country Planning (Environmental Impact Assessment) (England and Wales) Regulations 1999 ; or
c
for development which —
i
is likely, for the purposes of the Conservation (Natural Habitats, &c.) Regulations 1994 , to have a significant effect on a European site in Great Britain (either alone or in combination with other plans or projects); and
ii
is not directly connected with or necessary to the management of the site,
and for the purposes of this paragraph, “European site” has the same meaning as in regulation 10 of those Regulations.
16
Where a local planning authority revoke a local development order the authority shall —
a
publish on their website a statement that the local development order has been revoked;
b
give notice of the revocation by local advertisement; and
c
give written notice of the revocation to every person whom the local planning authority consulted under paragraphs (3) or (4) before the making of the order.
17
In this article a requirement to give notice by local advertisement is a requirement to publish the notice in as many newspapers as will secure that the press coverage (taken as a whole) extends to the whole of the area to which the local development order relates.
.
3
In article 25(1) (register of applications) for “article 26” substitute “articles 25A and 26”.
4
After article 25 insert —
Register of Local Development Orders
25A
1
The register kept by each local planning register authority under article 25 shall include as Part III a Part relating to local development orders.
2
Part III of the register shall consist of two sections —
a
the first (“Section 1”) shall contain copies of draft local development orders which have been prepared but not adopted by the authority; and
b
the second (“Section 2”) shall contain —
i
copies of local development orders which have been adopted by the authority;
ii
particulars of the revocation of any local development order made by the authority, including the date on which the revocation took effect; and
iii
particulars of the revision of any local development order, including the date on which the revision took effect.
3
A copy of each draft local development order must be placed on the register when the draft is sent for consultation in accordance with article 2B(3) of this Order.
4
A copy of each local development order must be placed on the register within 14 days of the date of its adoption.
5
A requirement under this article to place a copy of a draft order or order on the register includes a requirement to do the same with the statement of reasons for making that order.
.
Design and access statements
6
1
After article 4B (major infrastructure projects: economic impact report) insert —
Design and access statements
4C
1
This article applies to an application for planning permission which is not an application for planning permission for —
a
engineering or mining operations;
b
development of an existing dwelling-house, or development within the curtilage of such a dwelling-house for any purpose incidental to the enjoyment of the dwelling-house as such, where no part of that dwelling-house or its curtilage is within a designated area; or
c
a material change in the use of land or buildings.
2
An application for planning permission to which this article applies shall be accompanied by a statement (“a design and access statement”) about —
a
the design principles and concepts that have been applied to the development; and
b
how issues relating to access to the development have been dealt with.
3
A design and access statement shall —
a
explain the design principles and concepts that have been applied to the following aspects of the development —
i
amount;
ii
layout;
iii
scale;
iv
landscaping; and
v
appearance; and
b
demonstrate the steps taken to appraise the context of the development and how the design of the development takes that context into account in relation to its proposed use and each of the aspects specified in sub-paragraph (a).
4
A design and access statement shall also —
a
explain the policy adopted as to access, and how policies relating to access in relevant local development documents have been taken into account;
b
state what, if any, consultation has been undertaken on issues relating to access to the development and what account has been taken of the outcome of any such consultation;
c
explain —
i
how any specific issues which might affect access to the development have been addressed;
ii
how prospective users will be able to gain access to the development from the existing transport network;
iii
why the main points of access to the site and the layout of access routes within the site have been chosen; and
iv
how features which ensure access to the development will be maintained.
5
In this article —
“amount” means —
in relation to residential development, the number of proposed units for residential use; and
in relation to all other forms of development, the proposed floor space for each proposed use forming part of the development;
“context” means the physical, social, economic and policy context of the development; and
“designated area” means —
a National Park;
land to which section 28(1) (areas of special scientific interest) of the Wildlife and Countryside Act 1981 applies;
a conservation area;
an area of outstanding natural beauty designated under section 82 (designation of areas) of the Countryside and Rights of Way Act 2000 ;
a World Heritage Site;
the Broads.
.
2
In paragraph (4)(a) of article 25 (register of applications) after “thereto” insert “and of any accompanying design and access statement provided in accordance with article 4C”.
Amendments related to time periods for decision
7
1
In article 1(2) —
a
after the definition of “by local advertisement” insert —
“major development” means development involving any one or more of the following —
the winning and working of minerals or the use of land for mineral-working deposits;
waste development;
the provision of dwelling-houses where —
the number of dwelling-houses to be provided is 10 or more; or
the development is to be carried out on a site having an area of 0.5 hectares or more and it is not known whether the development falls within paragraph (c)(i);
the provision of a building or buildings where the floor space to be created by the development is 1,000 square metres or more; or
development carried out on a site having an area of 1 hectare or more;
;
b
after the definition of “trunk road” insert —
“waste development” means any operational development designed to be used wholly or mainly for the purpose of, or material change of use to, treating, storing, processing or disposing of refuse or waste materials;
.
2
In article 8(7) (publicity for applications) omit the definition of “major development” and “waste development”.
3
In article 20 (time periods for decision) for paragraph (2) substitute —
2
The period specified in this paragraph is —
a
in relation to an application for major development, a period of 13 weeks beginning with the day immediately following that on which the application is received by the local planning authority;
b
in relation to an application for development which is not major development, a period of 8 weeks beginning with the day immediately following that on which the application is received by the local planning authority;
c
in relation to any development, such extended period as may be agreed in writing between the applicant and the local planning authority except where the applicant has already given notice of appeal to the Secretary of State; or
d
where a fee due in respect of an application has been paid by a cheque which is subsequently dishonoured, the appropriate period specified in (a) to (c) beginning with the day immediately after the date when the authority are satisfied that they have received the full amount of the fee.
.
4
In Part 1 of Schedule 1 (letter to be sent by local planning authority on receipt of application) for “eight week beginning with the date” substitute “in the case of applications for major development, 13 weeks, or in all other cases, 8 weeks, beginning with the day immediately following the date”.
Signed by authority of the First Secretary of State
Kay Andrews
Parliamentary Under Secretary of State
Office of the Deputy Prime Minister
5th April 2006


type: legislation

jurisdiction: UK

text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Teachers' Pensions (Miscellaneous Amendments) Regulations 2006 and come into force on 6th April 2006.
2
In these Regulations —
“the 1994 Regulations ” means the Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1994 ; and
“the 1997 Regulations ” means the Teachers' Pensions Regulations 1997 .
Amendment of the 1994 Regulations
2
The 1994 Regulations are amended in accordance with regulations 3 to 13.
3
In regulation 2 —
a
in paragraph (2) —
i
omit “references to the Taxes Act are references to the Income and Corporation Taxes Act 1988”;
ii
for “and references to the 1989 Regulations are references to the Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1989” substitute “, references to the 1989 Regulations are references to the Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1989 and references to the 2004 Act are references to the Finance Act 2004 .”.
b
in paragraph (3) —
i
omit the definition of “approved scheme”;
ii
omit the definition of “free-standing additional voluntary contributions scheme”;
iii
in the definition of “the Index” for “the Central Statistical Office of the Chancellor of the Exchequer” substitute “the Office for National Statistics”;
iv
in the definition of “pensionable employment” omit “as amended by the Teachers' Superannuation (Amendment) Regulations 1995”;
v
after the definition of “reckonable service” insert the following definition —
“registered pension scheme” has the same meaning as in section 150(2) of the 2004 Act;
vi
omit the definition of “personal pension scheme”;
vii
omit the definition of “retirement benefits scheme”.
4
In regulation 3(2) omit sub-paragraphs (a) and (b).
5
In regulation 8 omit paragraph (3).
6
In regulation 10 for paragraph (1) substitute the following paragraph —
1
Where a person in pensionable employment has paid contributions to a registered pension scheme that person, whether or not he becomes a contributor (within the meaning of these Regulations) may give written notice to the Secretary of State that he wishes the Secretary of State to accept from the trustees or managers of that scheme a transfer value representing the value of the investments from his contributions.
.
7
In regulation 11 —
a
For paragraph (1) substitute the following paragraph —
1
The Secretary of State shall, on application by a person who has ceased to be a contributor by virtue of regulation 7(2)(c), pay a transfer value representing the value of investments made under regulation 9(1) or 10(2) to any other registered pension scheme in which the person may be participating (provided that the other pension scheme is willing and able to accept such a transfer).
;
b
at the beginning of paragraph (2) insert “Where the person has ceased to be a contributor before 6th April 2006,”.
8
In regulation 12 —
a
in paragraph (1) for “a retirement pension and one or more dependants' pensions” substitute “a retirement pension, one or more dependants' pensions or a lump sum which is a pension commencement lump sum for the purposes of Part 1 of Schedule 29 to the 2004 Act”;
b
in paragraph (5) omit “and” at the end of sub-paragraph (d)(iv), insert “and” at the end of sub- paragraph (e) and after sub-paragraph (e) insert the following sub-paragraph —
f
whether a pension commencement lump sum is to be paid, and if so, the amount of such sum.
.
c
For paragraph (7) substitute the following paragraph —
7
Subject to paragraphs (9) and (10), upon receipt of the notice of election the Secretary of State shall, as soon as is reasonably practicable, realise the investments made under regulation 9(1) or 10(2) and —
a
out of the amount obtained make any payment of a pension commencement lump sum in accordance with the election, and
b
apply the balance of the amount obtained to the purchase of a pension policy from an authorised provider chosen by the participator to provide the benefits specified in the election.
.
d
for paragraph (11) substitute the following paragraph —
11
The authorised provider may discharge the liability for payment of the benefits under the pension policy by payment of a lump sum representing their capital value if such a lump sum would be a trivial commutation lump sum as defined in paragraph 7 of Schedule 29 to the 2004 Act.
.
9
In regulation 13A —
a
insert “and” at the end of sub-paragraph (7)(e) and omit “and” at the end of sub-paragraph (7)(f);
b
omit sub-paragraph (7)(g).
10
Omit regulation 14.
11
In regulation 15(2) for “section 598 of the Taxes Act” substitute “section 205 of the 2004 Act”.
12
In regulation 16 —
a
after paragraph (2) insert the following paragraph —
2A
Lump sums payable as mentioned in regulation 12(1) shall be paid by the Secretary of State to the participator.
;
b
omit paragraphs (4) to (6));
c
in paragraph (7) for “the Taxes Act” substitute “the 2004 Act”.
13
Omit the Schedule.
Amendment of the 1997 Regulations
14
The 1997 Regulations are amended in accordance with regulations 15 to 22.
15
In regulation C13(2), in the definition of “C”, and in regulation C14(6) for “section 598 of the Taxes Act” substitute “section 205 of the Finance Act 2004”.
16
In regulation E4 —
a
for sub- paragraph (5) (a) substitute the following sub-paragraph —
a
has attained the age of 55 if he is a post-5th April 2006 entrant or the age of 50 in any other case .
;
b
after paragraph (5) insert the following paragraphs —
5AA
Subject to paragraph (5AB) a person is a post-5th April 2006 entrant if —
a
he enters pensionable employment for the first time after 5th April 2006, or
b
he enters pensionable employment after 5th April 2006 having previously been in pensionable employment where —
i
the previous period of pensionable employment ended on or before 5th April 2006, and
ii
a cash equivalent transfer value or a transfer value under Part F had been paid in respect of that employment, or the person has been repaid the balance of his contributions relating to that pensionable employment under regulation C12.
5AB
A person is not however a post-5th April 2006 entrant (even if he falls within paragraph (5AA)) if —
a
he was in comparable British service on or before 5 April 2006, and
b
neither a cash equivalent transfer value nor a transfer value has been paid in respect of that service (other than a cash equivalent transfer value or a transfer value accepted by the Secretary of State) nor has the balance of his contributions relating to that service been repaid.
.
17
In regulation E19A —
a
For paragraphs (1) and (2) substitute the following paragraphs —
1
Where a person has become entitled to a retirement pension, and the capital value of that pension and of any benefits that might otherwise have become payable on that person’s death would be a trivial commutation lump sum as defined in paragraph 7 of Schedule 29 to the Finance Act 2004, the Secretary of State may pay to that person a lump sum representing such capital value.
2
No payment may be made under paragraph (1) if the pension includes a guaranteed minimum unless the person to whom it is paid has reached state pensionable age or any pension in respect of the guaranteed minimum is otherwise payable.
b
Omit paragraphs (3) and (5).
18
In regulation E22 —
a
in paragraph (5) —
i
omit “or” at the end of sub-paragraph (a), and
ii
omit sub-paragraph (b).
b
in paragraph (6)(b) after “having attained that age” insert “but not having attained the age of 23”;
c
for paragraph (6)(c) substitute the following paragraph —
c
was, at the date of death of the person referred to in paragraph (5), dependent on that person because he was incapacitated.
;
d
after paragraph (9) insert the following paragraphs —
10
In relation to —
a
a child who was entitled to a pension under regulations E24 to E30 on 5th April 2006, and
b
provision to or for the benefit of a child of a person who was entitled to payment of retirement benefits under regulation E4 on 5th April 2006,
paragraphs (5) and (6) shall have effect with the modifications specified in paragraph (11).
11
The modifications are —
a
in paragraph (5) at the end insert “or accepted by him as a member of the family and wholly or mainly dependent on him”;
b
in paragraph (6) —
i
omit “but not having attained the age of 23” in sub-paragraph (b), and
ii
for sub-paragraph (c) substitute the following sub-paragraph —
c
having ceased while incapacitated to fall within sub-paragraph (a) or (b), he continues to be incapacitated.
.
.
19
In regulation F1 —
a
for paragraph (1) substitute the following paragraphs —
1
Subject to paragraphs (1A) to (7) a transfer value is to be paid in respect of a person who has ceased to be in pensionable employment and has become subject to another registered pension scheme (“the receiving scheme”)
1A
A transfer value may only be paid in respect of a person who has become subject to a personal pension scheme if the person ceased to be in pensionable employment after 31st December 1985
.
b
in paragraphs (5) and (6)(b) for “an approved” substitute “a registered”.
20
In regulation F4 —
a
for paragraph (1) substitute the following paragraph —
1
Subject to paragraphs (3) to (6) and to regulation F4A a transfer value offered to the Secretary of State by the scheme managers of a registered pension scheme (“the previous scheme”) in respect of a person who has entered pensionable employment may be accepted.
;
b
omit paragraph (2);
c
in paragraph (6) omit “or” at the end of sub-paragraph (a), insert “or” at the end of sub-paragraph (b) and after sub-paragraph (b) insert the following sub-paragraph — –
c
the previous scheme was a money purchase arrangement as defined in section 152 of the Finance Act 2004 to which the person’s employer was not a contributor and which provided benefits additional to those provided by a scheme to which he was a contributor.
.
d
In paragraph (7) for “Paragraph (6) does not apply” substitute “Sub-paragraphs (a) and (b) of paragraph (6) do not apply”.
21
In Schedule 1 —
a
omit the definition of “Approved pension scheme”;
b
in the definition of “club scheme” for “An approved superannuation scheme” substitute “A registered pension scheme”;
c
for the definition of “Personal pension scheme” substitute the following definition —
“Personal pension scheme” A personal pension scheme within the meaning of section 1 of the 1993 Act which is a registered pension scheme.
d
after the definition of “reckonable service” insert the following definition —
“Registered pension scheme” Construe in accordance with section 150 of the Finance Act 2004.
e
at the end of the definition of “Retirement lump sum” insert “and, (except in regulations E2, E6 and E6A) includes any supplementary retirement lump sum payable under regulation E6A.”;
f
at the end of the definition of “Retirement pension” insert “and (except in regulations E2, E5 and E6A) includes any supplementary retirement pension payable under regulation E 6A.”.
22
1
In paragraphs 2(b), 3(a) and 4(a) of Schedule 12 for “an approved” substitute “a registered”.
2
In paragraph 9(1)(b) of Schedule 12, for “a personal pension scheme or an approved pension scheme” substitute “a registered pension scheme”.
3
For paragraph 11(a) of Schedule 12 substitute the following sub-paragraph —
a
the previous scheme was —
i
on or before 5th April 2006, approved under Chapter 1 of Part XIV of the Taxes Act and did not fall within section 591(2)(h) of that Act, or
ii
immediately before 1st November 1988, an approved superannuation scheme for the purposes of Part IV of the 1976 Regulations, or
iii
on or before 5th April 2006, a relevant statutory scheme defined by section 611A of the Taxes Act
and was not a club scheme, and
.
Election in respect of protected benefit
23
This regulation applies to a person —
a
to whom a protected benefit is being paid or may become payable, and
b
who is placed in a worse position than he would have been if a provision made by these Regulations had not applied in relation to the protected benefit.
2
A protected benefit is one which is being paid, or may become payable, under the 1994 Regulations or the 1997 Regulations to, or in respect of, a person who was employed in qualifying employment but ceased to be employed, or died, before 6th April 2006.
3
A person to whom this regulation applies may, by giving written notice to the Secretary of State before 6th July 2006, elect that the relevant provision shall not apply in relation to the protected benefit.
4
If the election under paragraph (3) is made in relation to the benefit of a person who is in pensionable employment or who subsequently becomes re-employed in pensionable employment —
a
the election shall have effect in relation to the benefit only to the extent that it accrues or has accrued by virtue —
i
of periods of reckonable service before the cessation referred to in paragraph (2) (or, if there has been more than one cessation, the last of them before 6th April 2006), or
ii
of contributions paid in respect of such periods of reckonable service, and
b
in determining entitlement to, or the amount of, the benefit to that extent he shall be treated as if he had never re-entered pensionable employment again at any time after the cessation referred to in paragraph (2) (but without prejudice to the application of this paragraph),
and the 1994 and 1997 Regulations shall apply accordingly.
5
In paragraph (2) “qualifying employment”, in relation to the 1994 Regulations means pensionable employment within the meaning of those regulations and in relation to the 1997 Regulations means pensionable employment or excluded employment within the meaning of those regulations.
Andrew Adonis
Parliamentary Under Secretary of State
Department for Education and Skills
10th March 2006
We consent
Vernon Coaker
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
13th March 2006


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Birmingham Children’s Hospital National Health Service Trust (Establishment) Amendment Order 2006 and shall come into force on 25 th February 2006.
2
In this Order, “the Establishment Order ” means the Birmingham Children’s Hospital National Health Service Trust (Establishment) Order 1994 .
Amendment of nature and functions of the trust
2
Article 3(2) of the Establishment Order (nature and functions of the trust) shall be replaced by the following —
2
The trust’s functions shall be to provide goods and services, namely hospital accommodation and services, and community health services, for the purposes of the health service.
.
Increase in the number of non-executive directors of the trust
3
In article 4 of the Establishment Order (directors of the trust) “5 non-executive directors” shall be replaced by “6 non-executive directors”.
Signed by authority of the Secretary of State
Warner
Minister of State for Health,
Department of Health
15th February 2006


text:
Citation and commencement
1
These Regulations may be cited as the Medicines (Pharmacies) (Applications for Registration and Fees) Amendment Regulations 2006 and shall come into force on 1st January 2007.
Amendment of the Medicines (Pharmacies) (Applications for Registration and Fees) Regulations 1973
2
In regulation 3 of the Medicines (Pharmacies) (Applications for Registration and Fees) Regulations 1973 (fees) —
a
in paragraph (1) (fee for registration of premises), for “£474” substitute “£492” and for “£93” (fee where premises are in Northern Ireland) substitute “£97”;
b
in paragraph (2) (retention fee), for “£150” substitute “£156” and for “£130” (fee where premises are in Northern Ireland) substitute “£135”; and
c
in paragraph (3) (additional sum by way of penalty), for “£474” substitute “£492” and for “£270” (sum where premises are in Northern Ireland) substitute “£281”.
Revocation
3
The Medicines (Pharmacies) (Applications for Registration and Fees) Amendment Regulations 2005 are revoked.
Signed by authority of the Secretary of State for Health
Andy Burnham
Minister of State,
Department of Health
6th December 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
6th December 2006


text:
Citation, commencement and effect
1
These Regulations may be cited as the Registered Pension Schemes (Authorised Reductions) Regulations 2006, shall come into force on 27th June 2006 and shall have effect in relation to all times on and after 6th April 2006.
Effect of cessation of pension in connection with admission to Chelsea Hospital
2
The reduction of a scheme pension upon the admission of the pensioner to Royal Hospital at Chelsea in accordance with section 24 of the Chelsea and Kilmainham Hospitals Act 1826 (pension forfeited upon becoming an in-pensioner at Chelsea) does not prevent that pension from satisfying the condition in sub-paragraph (3) of paragraph 2 of Schedule 28 to the Finance Act 2004 (pension payable in any relevant 12 month period to be not less than that for the previous such period).
David Varney
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
6th June 2006


text:
Citation and commencement
1
1
This Order may be cited as the Borough of Tunbridge Wells (Electoral Changes) (Amendment) Order 2006.
2
This Order comes into force —
a
for the purpose of proceedings preliminary or relating to the elections of parish councillors for the parish of Southborough, to be held on the ordinary day of election of councillors in 2007, on 15th October 2006;
b
for all other purposes, on the ordinary day of election of councillors in 2007.
Amendment to the 2001 Order
2
1
The Borough of Tunbridge Wells (Electoral Changes) Order 2001 shall be amended as follows:
2
In article 6(2) and 6(3) the words “Southborough East and High Brooms” shall be substituted for the words “Southborough and High Brooms”.
3
In article 6(3) the word “six” shall be substituted for the word “five” and the word “five” shall be substituted for the word “six”.
Sealed with the seal of the Electoral Commission on the 28th day of September 2006
Sam Younger
Chairman of the Commission
28th September 2006
Jacqui Dixon
Secretary to the Commission
28th September 2006


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2006 and shall come into force on 6th April 2006.
2
In this Order —
“ the Act ” means the Social Security Contributions and Benefits Act 1992; and
“the Northern Ireland Act ” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 .
Rate of and small earnings exception from Class 2 contributions
2
In both section 11 of the Act and section 11 of the Northern Ireland Act (Class 2 contributions) in subsection (4) (small earnings exception) for “£4,345” substitute “£4,465”.
Amount of Class 3 contributions
3
In both section 13(1) of the Act and section 13(1) of the Northern Ireland Act (amount of Class 3 contributions) for “£7.35” substitute “£7.55”.
Lower and upper limits for Class 4 contributions
4
In each of sections 15(3), 18(1) and 18(1A) of the Act and sections 15(3), 18(1) and 18(1A) of the Northern Ireland Act (Class 4 contributions recoverable under the Income Tax Acts and under regulations) —
a
for “£4,895” (lower limit) in each place where it appears, substitute “£5,035”; and
b
for “£32,760” (upper limit) in each place where it appears, substitute “£33,540”.
Prescribed percentage of estimated benefit expenditure – Great Britain
5
Section 2(2) of the Social Security Act 1993 (payments into the National Insurance Fund out of money provided by Parliament) shall have effect with respect to the tax year 2006-07 and the prescribed percentage of estimated benefit expenditure for the financial year ending with 31st March in that year shall be 2 per cent.
Prescribed percentage of estimated benefit expenditure – Northern Ireland
6
Article 4(3) of the Social Security (Northern Ireland) Order 1993 (payments into the Northern Ireland National Insurance Fund out of appropriated money) shall have effect with respect to the tax year 2006-07 and the prescribed percentage of estimated benefit expenditure for the financial year ending with 31st March in that year shall be 2 per cent.
Dave Watts
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 2006


text:
1
This Order may be cited as the Terrorism Act 2006 (Commencement No. 2) Order 2006.
2
1
The following provisions of the Terrorism Act 2006 shall come into force on 25th July 2006.
2
Those provisions are —
a
sections 23 to 25;
b
section 37(5) to the extent that it has not already been brought into force; and
c
the entries in Schedule 3 relating to paragraph 36(1) of Schedule 8 to the Terrorism Act 2000 and section 306(2) and (3) of the Criminal Justice Act 2003 .
Tony McNulty
Minister of State
Home Office
17th July 2006


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Kent and Medway National Health Service and Social Care Partnership Trust (Establishment) and the West Kent National Health Service and Social Care Trust and the East Kent National Health Service and Social Care Partnership Trust (Dissolution) Order 2006 and shall come into force on 1 st April 2006.
2
In this Order —
“ the Act ” means the National Health Service and Community Care Act 1990;
“community health services” means any services which the Secretary of State may provide under section 3(1)(d) or (e) of, or Schedule 1 to, the National Health Service Act 1977 and any service which she has a duty to provide under section 5(1) of that Act ;
“dissolution date” means the date this Order comes into force;
“operational date” has the meaning assigned to it in paragraph 3(1)(e) of Schedule 2 to the Act; and
“the trust” means the Kent and Medway National Health Service and Social Care Partnership Trust established by article 2 of this Order.
Establishment and name of the trust
2
There is established a National Health Service trust which shall be called the Kent and Medway National Health Service and Social Care Partnership Trust.
Nature and functions of the trust
3
1
The trust is established for the purposes specified in section 5(1) of the Act.
2
The trust’s functions shall be to provide goods and services, namely hospital accommodation and services, and community health services, for the purposes of the health service.
Directors of the trust
4
The trust shall have, in addition to the chairman, 5 executive directors and 7 non-executive directors.
Operational date and accounting date of the trust
5
1
The operational date of the trust shall be 1 st April 2006.
2
The accounting date of the trust shall be 31 st March.
Dissolution of NHS trusts and revocation of orders
6
On the dissolution date —
a
the West Kent National Health Service and Social Care Trust, which was established by the West Kent National Health Service and Social Care Trust (Establishment) and the Thames Gateway National Health Service Trust and Invicta Community Care National Health Service Trust (Dissolution) Order 2002 ; and
b
the East Kent National Health Service and Social Care Partnership Trust, which was established by the Canterbury and Thanet Community Healthcare National Health Service Trust (Establishment) Order 1992 ,
are dissolved, and accordingly their Establishment Orders, the Canterbury and Thanet Community Healthcare National Health Service Trust (Establishment) Amendment Order 1998 and the Canterbury and Thanet Community Healthcare National Health Service Trust (Change of Name) Amendment Order 2003 are revoked.
Signed by authority of the Secretary of State for Health
Caroline Flint
Parliamentary Under Secretary of State,
Department of Health
14th March 2006


text:
Citation and commencement
1
These Regulations may be cited as the Healthy Start Scheme and Welfare Food (Amendment No. 2) Regulations 2006 and shall come into force on 27th November 2006.
Interpretation
2
1
In these Regulations —
“the principal Regulations ” means the Healthy Start Scheme and Welfare Food (Amendment) Regulations 2005 ; and
“the 1996 Regulations ” means the Welfare Food Regulations 1996 .
Amendment of regulation 2 of the principal Regulations
3
In regulation 2(1) of the principal Regulations (interpretation) —
a
before “beneficiary” insert —
“ the Act ” means the Social Security Act 1988;
“the 1977 Act ” means the National Health Service Act 1977
;
b
after the definition of “food outlet” insert —
“Health Board” means a Health Board constituted under section 2 of the National Health Service (Scotland) Act 1978 (Health Boards);
;
c
after the definition of “health professional” insert —
“health service body” means a health service body prescribed in regulation 8A(1);
;
d
for the definition of “Healthy Start food” substitute —
“Healthy Start food” —
in relation to the operation of a scheme in England means the food prescribed in regulation 5(1);
in relation to the operation of a scheme in Scotland means —
until the coming into force of the first regulations to prescribe a description of food (other than Healthy Start vitamins) in or as regards Scotland made by the Scottish Ministers under section 13(1) of the Act, the food prescribed in regulation 5(1), and
thereafter means the description of food (other than Healthy Start vitamins) prescribed in regulations made by the Scottish Ministers under that section; and
in relation to the operation of a scheme in Wales means the description of food (other than Healthy Start vitamins) prescribed in regulations made by the National Assembly for Wales under section 13(1) of the Act in accordance with section 13(6) of the Act;
;
e
after the definition of “Healthy Start scheme” insert —
“Healthy Start vitamins” —
in relation to the operation of a scheme in England means the vitamins specified in regulation 5A(1);
in relation to the operation of a scheme in Scotland means —
until the commencement of the first regulations to prescribe a description of vitamins in or as regards Scotland made by the Scottish Ministers under section 13(1) of the Act, the vitamins specified in regulation 5A(1), and
thereafter means vitamins falling within the description of vitamins prescribed in regulations made by the Scottish Ministers under that section; and
in relation to the operation of a scheme in Wales means vitamins falling within the description of vitamins prescribed in regulations made by the National Assembly for Wales under section 13(1) of the Act in accordance with section 13(6) of the Act;
;
f
after the definition of “income support” insert —
“Local Health Board” has the same meaning as in section 16BA of the 1977 Act (Local Health Boards);
“ NHS foundation trust” has the same meaning as in section 1(1) of the Health and Social Care (Community Health and Standards) Act 2003 (NHS foundation trusts);
“NHS trust” in relation to England and Wales has the same meaning as in the National Health Service and Community Care Act 1990 ;
; and
g
after the definition of “period of validity” insert —
“pharmacist” means —
a pharmacist registered in the register of pharmaceutical chemists; or
a person lawfully conducting a retail pharmacy business in accordance with section 69 of the Medicines Act 1968 (general provisions);
“Primary Care Trust” has the same meaning as in section 16A of the 1977 Act (Primary Care Trusts);
.
Amendment of regulation 3 of the principal Regulations
4
1
For regulation 3(2) of the principal Regulations (entitlement to benefit) substitute —
2
The benefits to which a person described in paragraph (3) is entitled are —
a
Healthy Start food to the value represented by a voucher as provided in regulation 8(3); and
b
Healthy Start vitamins as follows —
i
in the case of a pregnant woman described in paragraph (3)(a) or (b), 56 tablets of Healthy Start vitamins for every eight weeks of entitlement;
ii
in the case of a mother described in paragraph (3)(c) or (d), 56 tablets of Healthy Start vitamins for every eight weeks of entitlement; or
iii
in the case of a child described in paragraph (3)(e), 10 millilitres of drops of Healthy Start vitamins for every eight weeks of entitlement.
.
2
In regulation 3(3) of the principal Regulations —
a
omit “resident in an area described in Schedule 1 and”; and
b
in sub-paragraph (e), for “five” substitute “four”.
3
In regulation 3(4) of the principal Regulations, before “benefit” insert “the Healthy Start food”;
4
In regulation 3(5) of the principal Regulations, for “benefit” the second time it occurs, substitute “the Healthy Start food benefit to which the mother would otherwise be entitled”.
Healthy Start vitamins and payments in lieu
5
After regulation 5 of the principal Regulations, insert —
Healthy Start vitamins and payments in lieu
5A
1
Healthy Start vitamins are tablets or vitamin drops containing vitamins appropriate for the beneficiary who receives them.
2
If the Secretary of State is satisfied that a person entitled to Healthy Start vitamins has not received them for a period as a result of an act or omission on the part of the Secretary of State or a health service body (“the missing period”) she shall pay the beneficiary an amount equal to the cost of purchasing the prescribed number or amount of Healthy Start vitamins for the missing period.
.
Amendment of regulation 8 of the principal Regulations
6
In regulation 8(1) of the principal Regulations (issue of voucher), before “benefit”, in both places it occurs, insert “the Healthy Start food”.
Provision of Healthy Start vitamins
7
After regulation 8 of the principal Regulations insert —
Provision of Healthy Start vitamins
8A
1
A health service body is —
a
in relation to England and Wales, a Primary Care Trust, a NHS trust, a NHS foundation trust or a Local Health Board that provides a maternity or child health clinic; and
b
in relation to Scotland, a Health Board.
2
A health service body shall have the function of providing Healthy Start vitamins for beneficiaries.
3
A health service body may make arrangements for a pharmacist or other person or body to supply Healthy Start vitamins for beneficiaries on its behalf.
4
Where a health service body makes arrangements under paragraph (2) it must inform beneficiaries where they may obtain Healthy Start vitamins.
5
A beneficiary who is entitled to Healthy Start vitamins must produce documentary evidence of her entitlement to a person who supplies Healthy Start vitamins for beneficiaries.
6
For the purposes of paragraph (4), documentary evidence of entitlement may consist of a letter from the Secretary of State that confirms the entitlement of the beneficiary to Healthy Start food and, if requested by the person who supplies the Healthy Start vitamins in respect of a beneficiary who is a child, documentary evidence of the child’s age.
7
The Secretary of State shall pay a health service body an amount equal to the cost of the Healthy Start vitamins that the health service body has provided (or secured the provision of) to a beneficiary.
.
Amendment of regulation 9 of the principal Regulations
8
In regulation 9(4) of the principal Regulations (use of voucher) —
a
in sub-paragraph (a) delete “or”; and
b
after sub-paragraph (b) insert —
c
Healthy Start vitamins supplied under these Regulations to a beneficiary;
.
Amendment of regulation 12 of the principal Regulations
9
After regulation 12(2) of the principal Regulations (application for registration of food outlet), insert —
2A
The information provided by a person who applies under paragraph (1) may be disclosed to and used by persons carrying out functions on behalf of the Secretary of State for the purposes of enforcement of these Regulations.
.
Amendment of Schedule 1 to the principal Regulations
10
Omit Schedule 1 to the principal Regulations (area of the Healthy Start scheme).
Amendment of the 1996 Regulations
11
1
In regulation 2(1) of the 1996 Regulations (interpretation) —
a
for the definition of “supplier” substitute —
“supplier” means a person who supplies milk or dried milk under these Regulations, and for the purposes of the function of the Secretary of State of paying suppliers’ invoices for the supply of vitamins to a Primary Care Trust, NHS trust, NHS foundation trust, Local Health Board or Health Board, a person who supplies vitamins;
; and
b
omit the definition of “the Board”.
2
In regulation 16(2) of the 1996 Regulations (reimbursement of suppliers) for the words “two years” substitute “six months”.
3
In regulation 18(1) of the 1996 Regulations (milk or dried milk for children in day care) omit “in addition to any entitlement under regulations 3, 4”.
4
In the 1996 Regulations omit —
a
regulation 6 (inability to obtain free vitamins);
b
regulation 9 (use of milk, dried milk and vitamins);
c
regulation 10(1) to (4) (issue of milk tokens);
d
regulation 11(1) and (2) (use of milk tokens);
e
regulation 12 (failure to receive milk tokens);
f
regulation 14 (exchange of milk tokens for milk); and
g
regulation 15 (inability to exchange milk tokens for milk).
5
In regulation 22 of the 1996 Regulations (application of enactments) omit the references to regulations 7(3), 9(2) and (3), and 14(1) and (4).
6
The provisions of the 1996 Regulations in paragraph (7) are revoked except for the purposes of the functions of the Secretary of State of —
a
reimbursing a Primary Care Trust, NHS trust, NHS foundation trust, Local Health Board or Health Board for tokens exchanged for dried milk, or
b
paying suppliers’ invoices for the supply of vitamins to a Primary Care Trust, NHS trust, NHS foundation trust, Local Health Board or Health Board in connection with the 1996 Regulations.
7
The provisions referred to in paragraph (6) are —
a
regulation 2(1) in relation to the definitions of “beneficiary”, “clinic”, “family”, “Health Board”, “income-based jobseeker’s allowance”, “income support”, “NHS foundation trust”, “NHS trust”, “Primary Care Trust”, “relevant income” and “vitamins”;
b
regulation 3 (entitlement to free milk);
c
regulation 4 (child under the age of one year — entitlement to free dried milk or milk);
d
regulation 5 (entitlement to free vitamins); and
e
Schedule 2A.
Transitional provisions
12
1
Any person other than a child over the age of four, who, at the date of coming into force of these Regulations, is —
a
specified in regulation 3(2) or 4 of the 1996 Regulations as entitled to and is in receipt of milk or dried milk in accordance with regulation 3 or 4 of the 1996 Regulations shall be treated as a person entitled to Healthy Start food under the principal Regulations; or
b
specified in regulation 5(2) of the 1996 Regulations as entitled to receive vitamins for personal consumption shall be treated as a person entitled to Healthy Start vitamins under the principal Regulations.
2
Where a beneficiary described in regulation 12(1) of the 1996 Regulations has applied to the Department of Health but her application has not been determined at the date of the coming into force of these Regulations —
a
the Secretary of State shall determine the application in accordance with regulation 10(4) of the principal Regulations; and
b
regulation 10(4)(a) of the principal Regulations shall for this purpose be applied as if for the word “voucher” there were substituted “milk token”.
3
If a person described in regulation 12(1) of the 1996 Regulations has not applied to the Department of Health before the coming into force of these Regulations —
a
she may instead make an application to the Secretary of State;
b
that application shall be determined under regulation 10(4) of the principal Regulations; and
c
regulation 10(4)(a) of the principal Regulations shall be applied for this purpose as if for the word “voucher” there were substituted “milk token”.
4
A person described in regulation 15(1) of the 1996 Regulations as a beneficiary who is unable to find a supplier willing to supply milk in exchange for a milk token shall —
a
be treated as a beneficiary described at regulation 10(2)(b) of the principal Regulations; and
b
regulation 10(4) of the principal Regulations shall apply to her as if any reference to a voucher in regulation 10(4)(c) were a reference to a milk token.
5
Where a claim has been made under regulation 16(2) of the 1996 Regulations before the coming into force of these Regulations, regulation 16(2) shall apply to such a claim as if the amendment made by regulation 11(2) of these Regulations had not been made.
6
Notwithstanding the coming into force of these Regulations, the functions of the Secretary of State of —
a
reimbursing a Primary Care Trust, NHS trust, NHS foundation trust, Local Health Board or Health Board for tokens exchanged for dried milk, and
b
paying suppliers’ invoices for the supply of vitamins to a Primary Care Trust, NHS trust, NHS foundation trust, Local Health Board or Health Board,
in connection with the 1996 Regulations shall continue.
Signed by authority of the Secretary of State for Health
Caroline Flint
Minister of State
Department of Health
23rd October 2006


text:
Citation and commencement
1
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2006 and shall come into force on 6th April 2006.
Amendment of the Social Security (Contributions) Regulations 2001
2
The Social Security (Contributions) Regulations 2001 are amended as follows.
3
In regulation 1(2) (interpretation) after the definition of “readily convertible asset” insert —
“registered pension scheme” has the meaning given in section 150(2) of the Finance Act 2004 ;
.
4
In regulation 40 (prescribed general earnings in respect of which Class 1A contributions not payable) —
a
in paragraph (2)(a) for “paragraphs 4 to 7;” substitute “paragraphs 2(b), 3 to 5, 7, 10 and 11;”; and
b
omit paragraphs (6) and (6A).
5
Omit regulation 53.
6
In regulation 90K(4)(b) (default surcharge) omit paragraph (i) .
7
In Schedule 2 (calculation of earnings for the purposes of earnings-related contributions) omit paragraph 13 (apportionment of a payment to a retirement benefits scheme for the benefit of two or more people).
8
1
Part 6 of Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) is amended as follows.
2
For paragraph 1 (pension payments and pension contributions to be disregarded) substitute —
Pension payments and pension contributions disregarded
1
The payments mentioned in paragraphs 2 to 11 are disregarded in the calculation of earnings for the purposes of earnings-related contributions.
.
3
For paragraphs 2 (personal pension contributions by employers) and 3 (approved schemes etc. ) substitute —
Contributions to, and benefits from, registered pension schemes
2
A payment —
a
by way of employer’s contribution towards a registered pension scheme to which section 308(1) of ITEPA 2003 (exemption of contributions to registered pension scheme) applies;
b
by way of any benefit pursuant to a registered pension scheme to which —
i
section 204(1) (authorised pensions and lump sums) of, and Schedule 31 (taxation of benefits under registered pension schemes) to, the Finance Act 2004 applies; or
ii
section 208 or 209 of that Act (unauthorised payments) applies.
Migrant member relief and corresponding relief
3
A payment by way of —
a
an employer’s contribution to which paragraph 2 of Schedule 33 of the Finance Act 2004 (relief for employers' contributions) applies;
b
an employer’s contribution to which article 15(2) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (employers with pre-commencement entitlement to corresponding relief) applies; or
c
any benefit referable to a contribution falling within sub-paragraph (a) or (b).
.
4
In paragraph 5 after “6th April 1998” insert “and before 6th April 2006”.
5
Omit paragraph 6.
6
In paragraph 7 (payments to pension schemes exempt from UK taxation under double taxation agreements) —
a
in sub-paragraph (1) —
i
after paragraph (b) insert —
bb
Article 27(2) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Canada) Order 1980 ;
; and
ii
after paragraph (d) add —
e
Article 17(3) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (South Africa) Order 2002 ;
f
Article 17(3) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Chile) Order 2003 .
; and
b
omit sub-paragraph (2).
7
After paragraph 7 add —
Contributions to, and benefits from, employer-financed retirement benefits schemes
8
A payment by way of —
a
an employer’s contribution towards an employer-financed retirement benefits scheme; and
b
benefits, pursuant to an employer-financed retirement benefits scheme, to which paragraph 10 applies.
Here and in paragraph 10 “employer-financed retirement benefits scheme” has the meaning given in section 393A of ITEPA 2003.
Contributions to, and pension payments from, employer-financed pension only schemes
9
1
A payment by way of —
a
an employer’s contribution towards an employer-financed pension only scheme; and
b
a pension, pursuant to an employer-financed pension only scheme, which is income charged to tax pursuant to Part 9 of ITEPA 2003 to which paragraph 10 applies.
2
In this paragraph “employer-financed pension only scheme” means a scheme —
a
financed by payments made by or on behalf of the secondary contributor, and
b
providing only a pension (and which is accordingly not an employer-financed retirement benefits scheme because it does not provide relevant benefits).
Here “relevant benefits” has the meaning given in section 393B of ITEPA 2003 .
Payments from employer-financed retirement benefits schemes and employer-financed pension only schemes
10
1
This paragraph applies to payments in paragraphs 8(b) and 9(1)(b) which —
a
if the scheme had been a registered pension scheme —
i
would have been authorised member payments under any of the provisions of section 164 of the Finance Act 2004 (authorised member payments) listed in sub-paragraph (4); and
ii
would satisfy any of the conditions in sub-paragraph (5); and
b
are made after the employment of the employed earner by —
i
the secondary contributor,
ii
a subsidiary of the secondary contributor, or
iii
a person connected with the secondary contributor or a subsidiary of the secondary contributor,
has ceased.
For the purposes of this sub-paragraph —
“subsidiary” has the meaning given in section 838 of the Taxes Act 1988 ; and
an employer is connected with any of the persons with respect to whom he would be a connected person by virtue of section 839 of that Act .
2
In the following provisions of this paragraph —
a
“the Act” means the Finance Act 2004 ;
b
a reference to a numbered section or Schedule (without more) is a reference to the section or Schedule bearing that number in the Act; and
b
any reference to a numbered pension rule is to the pension rule contained in section 165 bearing that number.
3
In applying any provision of the Act for the purposes of this paragraph, a reference to the scheme administrator is to be read as a reference to —
a
the responsible person, within the meaning of section 399A of ITEPA 2003 , in relation to the employer-financed retirement benefits scheme, or
b
the person who would be the responsible person if the scheme were an employer-financed retirement benefits scheme.
4
The provisions referred to in sub-paragraph (1)(a)(i) are —
a
section 164(a) (pensions permitted by the pension rules (see section 165)),
b
section 164(b) (lump sums permitted by the lump sum rule (see section 166)),
c
section 164(e) (payments pursuant to a pension sharing order or provision), and
d
section 164(f) (payments of a description prescribed by regulations made by the Commissioners for Revenue and Customs).
5
The conditions referred to in sub-paragraph (1)(a)(ii) are that, if the scheme had been a registered pension scheme —
a
any pension payable under its rules would have satisfied —
i
pension rules 1 and 3,
ii
pension rule 4 or pension rule 6, and
iii
paragraph 1(1)(e) of Schedule 29;
b
in relation to any lump sum payable under its rules, section 166(1)(a) (pension commencement lump sum) and paragraphs 1 to 3 of Schedule 29, as modified by sub-paragraph (6) below, would have been satisfied;
c
in relation to any lump sum payable under its rules, section 166(1)(b) (serious ill-health lump sum) and paragraph 4 of Schedule 29, as modified by sub-paragraph (6) below, would have been satisfied; and
d
any pension is payable until the member’s death in instalments at least annually.
6
The amount to be disregarded shall be computed in accordance with Part 1 of Schedule 29 (lump sum rule) as if that Part were modified as follows —
a
in paragraph 1 (pension commencement lump sum) —
i
paragraphs (b) and (f) of sub-paragraph (1) were omitted,
ii
for sub-paragraph (2) there were substituted —
2
But if a lump sum falling within sub-paragraph (1) exceeds the permitted lump sum, no part of it shall be disregarded.
;
iii
sub-paragraph (4) were omitted; and
iv
for sub-paragraph (5) there were substituted —
5
Paragraph 2 defines the permitted lump sum.
;
b
for paragraph 2 there were substituted —
2
The permitted lump sum is the higher of —
MVF 4 and LS + ( MAP × 20 ) 4
where —
MVF is the market value of the employee’s employer-financed retirement benefits scheme fund at the time the benefit is paid to the individual,
LS is the amount of the lump sum, and
MAP is the maximum annual pension which could be paid to the member under the arrangement.
;
c
paragraph 3 were omitted;
d
in paragraph 4, paragraphs (b) and (c) of sub-paragraph (1) and sub-paragraph (2) were omitted.
7
No payment by way of benefits shall be disregarded by virtue of this paragraph if they are payable in respect of a period during which an earner is —
a
engaged as a self-employed earner under a contract for services with, or
b
re-employed as an employed earner by,
the secondary contributor from employment with whom the benefits were derived.
Superannuation funds to which section 615(3) of the Taxes Act applies
11
A payment by way of employer’s contribution to a superannuation fund to which section 615(3) of the Taxes Act applies, and a payment by way of an annuity paid by such a fund from which income tax is not deducted.
.
9
1
Schedule 4 is amended as follows.
2
In paragraph 11(4) —
a
for the formula substitute “(N + P + L + S) − (SP + CD )”;
b
in the description of “N” omit paragraph (b);
c
in the description of “P” omit “if any adjustment to that amount under regulation 7(2) of the Working Tax Credit (Payment by Employers) Regulations 2002 were disregarded”;
d
in the description of “L” omit “and in regulation 7(2) of the Working Tax Credit (Payment by Employers) Regulations 2002”; and
e
omit the description of “T”.
Tom Watson
Vernon Coaker
Two of the Lords Commissioners of Her Majesty’s Treasury
9th March 2006
The Secretary of State concurs.
Signed by authority of the Secretary of State for Work and Pensions.
Stephen C. Timms
Minister of State,
Department for Work and Pensions
9th March 2006
The Department for Social Development concurs.
Sealed with the Official Seal of the Department for Social Development on 9th March 2006
John O'Neill
A Senior Officer of the
Department for Social Development
David Varney
Paul Gray
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th March 2006