type: legislation

jurisdiction: UK

text:
Citation, commencement and application
1
1
These Regulations may be cited as the Education (Nutritional Standards for School Lunches) (England) Regulations 2006 and come into force on 11th September 2006.
2
These Regulations shall apply to schools maintained by a local education authority in England, except nursery schools and nursery units within primary schools.
Interpretation.
2
In these Regulations —
“the 2003 Regulations ” means the Meat Products (England) Regulations 2003 ;
“day” means a school day;
“food” includes drink;
“low calorie” in relation to any food means that the food so described contains no more than 40 calories in each portion;
“meat” has the meaning assigned to it by Directive 2000/13/ EC of the European Parliament and the Council on the approximation of the laws of the Member States relating to the labelling, presentation and advertising of foodstuffs , as amended by Commission Directive 2001/101/EC ;
“meat product” has the same meaning as in the 2003 Regulations;
“portion” means an amount of a particular food made available to an individual as part of a meal; and
“week” means Monday to Friday.
Food groups
3
1
Food covered by these Regulations shall be divided into the groups shown in the Schedule.
2
Food included in the groups must be made available as part of a school lunch in schools maintained by local education authorities, except for nursery units within primary schools, in accordance with the following requirements.
3
For the purposes of these Regulations a pupil referral unit shall be treated as either a primary or a secondary school according to whether the majority of registered pupils are of primary or secondary age at the commencement of each school year.
4
1
Not less than two portions each day must be available of food from group A, at least one of which must be salad, vegetables or vegetable juice and at least one of which must be fruit, fruit salad or fruit juice.
2
A fruit-based dessert (with a content of at least 50% fruit measured by the weight of the raw ingredients) must be available at least twice each week in primary schools.
5
1
Subject to sub-paragraph (5) below, a food from group B must be available every day.
2
Red meat must be available at least twice each week in primary schools, and at least three times each week in secondary schools.
3
Fish must be available at least once each week in primary schools and at least twice each week in secondary schools.
4
Fish required to be made available by paragraph (3) must at least once every three weeks be oily fish.
5
In primary schools a dairy source of protein may be made available in place of a food from group B.
6
1
Food from group C may only be made available infrequently.
2
An economy burger as described in Schedule 2 to the 2003 Regulations and any other shaped product comprising a mixture of meat and other ingredients which is not included in the reserved descriptions specified in that Schedule may only be made available if it complies with the meat content requirements for “Burger” in that Schedule.
3
No meat product shall be made available if it contains any carcase part listed in regulation 6(2) of the 2003 Regulations, subject to the exception in regulation 6(3) of those Regulations.
7
1
A type of bread and another food from group D must be available every day.
2
A food from group D which has been cooked in fat or oil must not be made available more than three days in a week.
3
On each day when a food from group D cooked in fat or oil is available, a food (other than bread) from group D not so cooked must also be available.
8
A food from group E must be available every day.
Drinks
9
1
Only the drinks included in group F may be provided as part of a school lunch, except that whole milk may be provided for pupils up to the end of the school year in which they attain the age of five.
2
The drinking water required by regulation 22(1) of the Education (School Premises) Regulations 1999 must be provided free of charge to registered pupils on the school premises.
Other requirements.
10
Only two portions each week may consist of food which has been deep-fried in the cooking or manufacturing process.
11
1
No confectionery or savoury snacks may be provided except nuts, seeds, fruit or vegetables with no added salt, sugar or fat.
2
In this regulation —
“confectionery” means chewing gum, cereal bars, processed fruit bars, non-chocolate confectionery (whether or not containing sugar), chocolate in any form, any product containing or wholly or partially coated with chocolate and any chocolate-flavoured substance, but excludes cocoa powder used in cakes, biscuits and puddings; and
“savoury snacks” means pre-packaged items which can be eaten without further preparation and which consist of or include as a basic ingredient potato, maize, wheat or rice, but does not include sandwiches or wraps.
12
1
No salt shall be available to add to food after the cooking process is complete.
2
Other condiments may be available to pupils only in individual sachets, or where condiments are not available in sachets in individual portions of no more than 15 grams or one teaspoonful.
Amendments
13
Regulations 4, 5 and 6 of the Education (Nutritional Standards for School Lunches) (England) Regulations 2000 are revoked.
Phil Hope
Parliamentary Under Secretary of State
Department for Education and Skills
4th September 2006


text:
Citation, commencement and application
1
1
This Order may be cited as The Housing (Approval of Codes of Management Practice) (Student Accommodation) (England) Order 2006 and shall come into force on 6th April 2006.
2
This Order shall apply in relation to premises in England only.
Approval of codes of practice
2
1
The codes of practice mentioned in paragraph (2) which lay down standards of conduct and practice to be followed with regard to the management of —
a
houses in multiple occupation that are occupied solely or principally by persons who occupy them for the purpose of undertaking a full-time course of further or higher education ; or
b
buildings falling within paragraph 4 of Schedule 14 to the Housing Act 2004 (buildings occupied by students),
are approved for the purposes of section 233 of that Act.
2
The codes of practice are —
a
the Universities UK /Standing Conference Of Principals Code of Practice for the Management of Student Housing dated 20th February 2006 ;
b
the Accreditation Network UK/Unipol Code of Standards for Larger Developments for Student Accommodation Managed and Controlled by Educational Establishments dated 20th February 2006 ; and
c
the Accreditation Network UK/Unipol Code of Standards for Larger Developments for Student Accommodation Not Managed and Controlled by Educational Establishments dated 20th February 2006 .
Signed by authority of the First Secretary of State
Kay Andrews
Parliamentary Under Secretary of State
Office of the Deputy Prime Minister
9th March 2006


text:
Citation and commencement
1
This Order may be cited as the Transport and Works (Model Clauses for Railways and Tramways) Order 2006 and shall come into force on 8th August 2006.
Revocation
2
The Transport and Works (Model Clauses for Railways and Tramways) Order 1992 is hereby revoked.
Model clauses
3
The Secretary of State hereby prescribes —
a
the clauses set out in Schedule 1 to this Order as model provisions for incorporation in any draft order which, in accordance with rules made under section 6 of the Act (applications for orders), is required to be submitted with an application for an order under section 1(1)(a) of the Act (orders as to railways); and
b
the clauses set out in Schedule 2 to this Order as model provisions for incorporation in any draft order which, in accordance with rules made under section 6 of the Act, is required to be submitted with an application for an order under section 1(1)(b) of the Act (orders as to tramways).
Signed by authority of the Secretary of State for Transport
S. J. Ladyman
Minister of State
Department for Transport
18th July 2006


text:
Citation, commencement, extent and application
1
1
This Order may be cited as the National Health Service (Pre-consolidation Amendments) Order 2006 and shall come into force (in accordance with section 36(3) of the National Health Service Reform and Health Care Professions Act 2002) immediately before the National Health Service Act 2006 comes into force.
2
This Order extends to England and Wales only.
3
Paragraphs 3, 11(a) and (c), 17, 18, 20, 21 and 31 of Part 1 of Schedule 1 to this Order apply in relation to England only.
Amendments of the legislation relating to the health service in England and Wales
2
The legislation relating to the health service in England and Wales is amended in accordance with Schedule 1.
Repeals and revocations of legislation relating to the health service in England and Wales
3
The enactments specified in column 1 of Schedule 2 are repealed or revoked to the extent specified in column 2.
Saving
4
Nothing in any repeal, revocation or amendment made by this Order affects the validity of any determination in relation to remuneration in respect of services under Part 2 of the National Health Service Act 1977.
National Assembly for Wales (Transfer of Functions) Order 1999
5
In Schedule 1 to the National Assembly for Wales (Transfer of Functions) Order 1999, any reference to an Act which is amended by this Order is a reference to that Act as amended by this Order, except in relation to the substitution by paragraph 15 of Part 1 of Schedule 1 to this Order of section 28I of the National Health Service Act 1977.
Signed by authority of the Secretary of State for Health
Warner
Minister of State,
Department of Health
25th May 2006


text:
Citation and commencement
1
These Regulations may be cited as the Railways and Other Guided Transport Systems (Safety) (Amendment) Regulations 2006 and shall come into force as respects all regulations except for regulation 2(3) on 10th April 2006 and as respects regulation 2(3) on 1st October 2006.
Amendment of the Railways and Other Guided Transport Systems (Safety) Regulations 2006
2
1
Paragraph 4 of Schedule 6 to the Railways and Other Guided Transport Systems (Safety) Regulations 2006 shall be amended as follows.
2
After sub-paragraph (2) add —
a
at the end, add “Parts 2 and 3 of the Railways and Other Guided Transport Systems (Safety) Regulations 2006.”;
.
3
After sub-paragraph (2)(a) add —
b
omit “Railways (Safety Case) Regulations 2000.”.
.
Signed by authority of the
Secretary of State for Transport
Derek Twigg
Parliamentary Under Secretary of State,
Department for Transport
Date 4th April 2006


text:
Citation, commencement, application and interpretation
1
1
This Order may be cited as the Firefighters' Compensation Scheme (England) Order 2006 and shall come into force on 7th August 2006; but —
a
rule 3 of Part 2 of the Compensation Scheme (compensation for death or permanent incapacity while on duty), and so much of that Scheme as relates to that rule, shall have effect from 1st April 2000; and
b
the remainder of the Compensation Scheme shall have effect from 1st April 2006.
2
This Order applies in relation to England only .
3
In this Order —
“the Compensation Scheme” means the Firefighters' Compensation Scheme (England) 2006, set out in the Schedule to this Order; and
“the Pension Scheme ” means the Scheme set out in Schedule 2 to the Firemen’s Pension Scheme Order 1992 .
New compensation scheme for firefighters
2
1
Subject to articles 3 and 4, the Compensation Scheme (which makes provision for the payment of pensions, allowances and gratuities to and in respect of persons who die or are permanently disabled as the result of an injury sustained or disease contracted while employed by a fire and rescue authority) shall have effect; and the corresponding provisions of the Pension Scheme shall cease to have effect.
2
The corresponding provisions of the Pension Scheme and the provisions of the Compensation Scheme to which they correspond are set out in Schedule 2 to this Order.
General transitional provision
3
1
Where —
a
a provision of the Compensation Scheme (“the new provision”) re-enacts a provision of the Pension Scheme (“the old provision”) with any modification, and
b
a person to whom a protected benefit was being paid or might become payable is placed in a worse position than he would have been in if the old provision had continued to have effect,
he may, by giving written notice to the fire and rescue authority liable or prospectively liable for payment of the benefit, elect that the new provision is to apply in relation to the benefit as if it had re-enacted the old provision without modification.
2
Notice under paragraph (1) must be given not later than 30th September 2006.
3
For the purposes of paragraph (1), a protected benefit is one paid, or capable of becoming payable, to or in respect of a person who, before 1st April 2006, ceased to be a member of the fire and rescue service or died.
Transitional provision: decisions and determinations made before 1st April 2006
4
1
With the exception of rule 3 of Part 2, the Compensation Scheme shall not have effect in relation to a person in respect of whom a determination or decision under the Pension Scheme relevant to whether permanent disablement has been occasioned by a qualifying injury (within the meaning of rule A9 of the Pension Scheme) has been made before 1st April 2006.
2
In a case to which paragraph (1) applies, the provisions of the Pension Scheme, in the form in which they existed immediately before 1st April 2006, shall continue to have effect in relation to such a person.
Signed by authority of one of Her Majesty’s Principal Secretaries of State
Phil Woolas
Minister of State
Department for Communities and Local Government
10th July 2006


text:
Citation
1
This Order may be cited as the Immanuel CofE Community College (Designation as having a Religious Character) Order 2006.
Designation of School
2
1
The Immanuel CofE Community College, Leeds Road, Idle, Bradford, BD10 9SU, 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 and commencement
1
This Order may be cited as the Wireless Telegraphy (Pre-Consolidation Amendments) Order 2006 and shall come into force immediately before the commencement of the Act resulting from the Wireless Telegraphy Bill introduced in the House of Lords on 20th April 2006.
Pre-consolidation amendments
2
The modifications of —
a
the enactments relating to the management of the radio spectrum; and
b
enactments referring to enactments falling within paragraph (a),
specified in the Schedule to this Order shall have effect.
Margaret Hodge
Minister of State for Industry and the Regions
Department of Trade and Industry
23rd May 2006


text:
PART 1
Preliminary
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Pension Protection Fund (General and Miscellaneous Amendments) Regulations 2006, and shall come into force —
a
in the case of this regulation and regulations 19, 20 and 23, on 1st April 2006; and
b
in all other cases, on 6th April 2006.
2
In these Regulations —
“ the Act ” means the Pensions Act 2004;
“the 1993 Act ” means the Pensions Act 1993 ;
“the 2004 Act ” means the Finance Act 2004 ;
“appropriate personal pension scheme” means a personal pension scheme that is an appropriate scheme for the purposes of section 7(4) (issue of contracting-out and appropriate scheme certificates) of the 1993 Act;
“base rate” means the rate for the time being quoted by the reference banks as applicable to sterling deposits or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted at each bank is ranked in a descending sequence of four, is the first in the sequence;
“beneficiary” means a person entitled to PPF compensation;
“the Compensation Regulations ” means the Pension Protection Fund (Compensation) Regulations 2005 ;
“dependant” means —
a child of the family who is financially dependent on the person, and who is aged less than 18; or
a child of the family who is financially dependent on the person, who is aged less than 23 and who is either —
attending a qualifying course; or
incapable of engaging in full time paid employment due to a condition that falls within the definition of a disability under the Disability Discrimination Act 1995 ;
“the Entry Rules Regulations ” means the Pension Protection Fund (Entry Rules) Regulations 2005 ;
“family” means a person’s spouse, civil partner or relevant partner and any dependants;
“the FSMA ” means the Financial Services and Markets Act 2000 ;
“lump sum compensation” means —
any lump sum compensation payments made in relation to a person, payable under the pension compensation provisions specified in section 162(2) of the Act (the pension compensation provisions); or
any lump sum payments made in relation to a person, payable under section 166 of the Act (duty to pay scheme benefits unpaid at assessment date etc. );
“normal minimum pension age” has the meaning given in section 279 of the 2004 Act (other definitions);
“normal pension age” has the meaning given in section 180 of the 1993 Act (normal pension age);
“pension annuity” means an annuity that can —
only be purchased at, or after, normal minimum pension age;
be purchased before normal pension age where the scheme rules so provide in accordance with paragraph 22(4) of Schedule 36 to the 2004 Act (rights to take pension before minimum pension age); or
be purchased after normal pension age where the scheme rules so provide;
“periodic compensation” means —
any periodic compensation payments made in relation to a person, payable under the pension compensation provisions specified in section 162(2) of the Act; or
any periodic payments made in relation to a person, payable under section 166 of the Act;
“PPF compensation” means any payments made under the pension compensation provisions as specified in section 162 of the Act;
“qualifying course” means a full time educational or vocational course at a recognised educational establishment where in pursuit of that course, the time spent receiving instruction or tuition, undertaking supervised study, examination or practical work or taking part in any exercise, experiment or project for which provision is made in the curriculum of the course, exceeds 12 hours per week in normal term time, and shall include any gaps between the ending of one course and the commencement of another, where the person is enrolled on and commences the latter course;
“reference banks” means the four largest persons for the time being (by reference to gross assets) who —
have permission under Part 4 of the FSMA (permission to carry on regulated activities) to accept deposits; and
are incorporated in the United Kingdom and carrying on there a regulated activity of accepting deposits, and quote a base rate applicable to sterling deposits;
“registered pension scheme” has the meaning given in section 150(2) of the 2004 Act (meaning of pension scheme);
“relevant partner” means a person of either sex who is not married to, or in a civil partnership with, the member —
who is living with the member as if that person and the member are husband and wife; or
in the case of two adults of the same sex, as if they are civil partners,
and, for the purposes of these Regulations, two adults of the same sex are to be regarded as living together as civil partners if they would be regarded as living together as husband and wife were they instead two adults of opposite sex;
“stakeholder pension scheme” has the meaning given in section 1 of the Welfare Reform and Pensions Act 1999 (meaning of “stakeholder pension scheme”) ;
“trivial commutation lump sum” has the meaning given in paragraph 7 of Schedule 29 to the 2004 Act (trivial commutation lump sum).
3
In paragraph (2), sub-paragraph (b) of the definition of “reference banks” must be read with —
a
section 22 of the FSMA (the classes of activity and categories of investment);
b
any relevant order under that section; and
c
Schedule 2 to the FSMA (regulated activities).
PART 2
Assumption of responsibility
Board’s power to modify relevant contracts
2
1
Where section 161(1) of the Act (effect of the Board assuming responsibility for a scheme) applies, and the Board considers that a contract relating to the property, rights or liabilities of the scheme contains terms or conditions that the Board considers to be onerous (whether triggered by the insolvency event in relation to the eligible scheme or otherwise) the Board may —
a
disapply any such term or condition; or
b
substitute for the term or condition, a term or condition that the Board considers to be reasonable.
2
Where —
a
any rights or liabilities under a relevant contract of insurance are transferred to the Board by virtue of section 161(2)(a) of the Act; and
b
as a result of that transfer, the Board is required, by reason of a term of that contract, to pay a specified amount, or specified amounts to a specified person who, immediately before the time mentioned in section 161(2)(a) of the Act, was a member of the scheme or a person entitled to benefits in respect of such a member,
the Board may modify that term of that contract so that benefit under that contract shall be payable to the Board.
Power to treat death in service lump sum benefits as having become payable before the assessment date
3
Where —
a
a member of an eligible scheme died before the commencement of the assessment period in relation to the scheme;
b
during the period mentioned in section 163(2)(a) of the Act (adjustments to be made where the Board assumes responsibility for a scheme), a person became entitled under the scheme rules to a death in service lump sum benefit in respect of that member; and
c
that death in service lump sum benefit is calculated and paid by the trustees or managers of the eligible scheme on, or after the assessment date but before the date the trustees or managers receive the transfer notice in respect of that scheme,
for the purposes of section 163(2) of the Act, that death in service lump sum benefit shall be treated as having become payable before the assessment date.
Power to pay death in service lump sum benefits
4
Where —
a
a member of an eligible scheme died before the commencement of the assessment period in relation to the scheme; and
b
during the period beginning with the assessment date and ending with the receipt by the trustees or managers of the transfer notice, a person became entitled under the scheme rules to a death in service lump sum benefit in respect of that member,
that person’s entitlement to that benefit shall, for the purposes of section 166(2) of the Act (duty to pay scheme benefits unpaid at assessment date), be treated as having arisen before the assessment date.
Interest on overpayments and underpayments created during the assessment period
5
The prescribed rate of interest for the purposes of —
a
section 163(4)(a) of the Act (adjustments to be made where the Board assumes responsibility for a scheme); and
b
section 163(4)(b) of the Act,
shall be the base rate.
Circumstances where the Board is not required to recover overpaid scheme benefits
6
1
Where the Board determines that an amount referred to in section 163(4)(a) of the Act has been paid to a member, or to a person in respect of a member, it shall notify that member or person in writing that —
a
it has so determined;
b
it has a duty to recover that amount; and
c
if the person in receipt of that amount believes that recovery of that amount would cause hardship to that member or person with a right to scheme benefits, or his family he should —
i
notify the Board in writing that he believes that hardship would be so caused (“the hardship notification”) within one month of the date the Board notifies him that such an amount has been paid to him; and
ii
provide any supporting evidence to the Board that hardship would be so caused within one month of the date of the hardship notification.
2
Where the Board receives a hardship notification in accordance with paragraph (1)(c)(i), it shall determine, having regard to any evidence provided under paragraph (1)(c)(ii), whether recovery of the overpayment would cause hardship to —
a
the member or the member’s family; or
b
in the case of a person who was in receipt of scheme benefits in respect of a member, to that person with a right to scheme benefits, or that person’s family.
3
Where recovery would cause such hardship, the Board shall not recover that amount.
4
The Board is not required to recover such an amount where recovery would not be conducive to the prudent management of its financial affairs.
Manner of discharge of liabilities in respect of money purchase benefits
7
1
Subject to regulation 8, in respect of a case to which section 170(1) of the Act (discharge of liabilities in respect of money purchase benefits) applies, the Board must secure that liabilities in respect of money purchase benefits transferred to the Board under section 161 are discharged (or in the case of protected rights, given effect to) by way of —
a
a transfer payment to —
i
in the case of —
aa
protected rights, an appropriate personal pension scheme; or
bb
rights that are not protected rights, a personal pension scheme ; or
ii
an occupational pension scheme ;
b
the purchase of a pension annuity;
c
the taking out of a policy of insurance or a number of such policies;
d
assuring the benefits of a policy of insurance or a number of such policies; or
e
in the circumstances described in regulation 9, a trivial commutation lump sum payment.
2
Where a person is entitled under the scheme rules to money purchase benefits which include protected rights and rights which are not protected rights, the Board may discharge such rights together where it discharges those rights as if all those rights were protected rights.
3
Any transfer payment made in relation to protected rights (or, if a transfer payment gives effect to both protected rights and rights which are not protected rights, that part of it which gives effect to protected rights) —
a
shall be of an amount at least equal to the cash equivalent of the protected rights to which effect is being given, as calculated and verified in a manner consistent with regulations made under section 97 of the 1993 Act (calculation of cash equivalents); and
b
may only be made, where the appropriate personal pension scheme, personal pension scheme or occupational pension scheme is a stakeholder pension scheme, with the written consent of the member.
Further provision for discharge of liabilities in respect of money purchase benefits
8
1
In respect of a case to which section 170(1) of the Act applies, before the expiry of a period of three months beginning on the date that the Board assumes responsibility for the scheme in accordance with section 161 of the Act, the Board shall give notice in writing to any person who is entitled under the scheme rules to money purchase benefits (“the money purchase beneficiary”) —
a
of the existence of those liabilities in relation to such benefits;
b
of the manner in which those liabilities, may be discharged by the Board in accordance with regulation 7;
c
that the money purchase beneficiary may wish to seek independent financial advice;
d
that the money purchase beneficiary may, before the expiry of a period of three months beginning on the date of the notice, inform the Board in writing of the manner in which he wishes those liabilities to be discharged (being a manner consistent with regulation 7); and
e
that should the money purchase beneficiary not inform the Board in accordance with sub-paragraph (d) of the manner in which he wishes those liabilities to be discharged, the Board will discharge those liabilities as it sees fit, in accordance with these Regulations.
2
Where the money purchase beneficiary informs the Board in accordance with paragraph (1)(d) that he wishes the liabilities relating to his money purchase benefits to be discharged in a specified manner, the Board shall request in writing any further information it may require in order for it to discharge those liabilities in the manner so specified.
3
Subject to the requirements of regulation 9 in relation to trivial commutation, where the money purchase beneficiary has provided sufficient information for the Board to discharge the liabilities in relation to that beneficiary in respect of money purchase benefits, the Board shall, within a reasonable period, discharge those liabilities in the manner so requested.
4
Where it is not possible to discharge money purchase liabilities in relation to a money purchase beneficiary in accordance with paragraph (3), the Board shall discharge those liabilities in accordance with regulation 7(1).
5
Where the money purchase beneficiary dies before the Board discharges those liabilities in relation to that beneficiary, the Board shall discharge those liabilities —
a
in the case of money purchase benefits that are protected rights —
i
where there is a widow, widower or surviving civil partner, by the purchase of an annuity; or
ii
where there is no widow, widower or surviving civil partner to the money purchase beneficiary’s estate;
b
in the case of money purchase benefits that are not protected rights —
i
where there is a widow, widower or surviving civil partner, under the rules of the scheme within the limits specified in regulation 7(1); or
ii
where there is no widow, widower or surviving civil partner, in accordance with paragraph 15 of Schedule 29 to the 2004 Act (uncrystallised funds lump sum death benefit).
Trivial commutation
9
The Board may discharge its liabilities in respect of money purchase benefits by way of a trivial commutation lump sum payment where this lump sum is paid in accordance with the requirements of paragraph 7 of Schedule 29 to the 2004 Act (registered pension schemes: authorised lump sums - trivial commutation lump sum).
PART 3
Equal treatment
Exemption from requirement to modify payment function
10
For the purposes of section 171(4) of the Act (equal treatment), the prescribed circumstances are where the difference in treatment as between a woman and a man in the operation of any of the payment functions is attributable to —
a
the application of actuarial factors in respect of the difference in the life expectancy of men and women; or
b
any difference in the amount payable by way of a pension which is permitted by regulations made under section 64(2) of the Pensions Act 1995 (equal treatment rule - exceptions).
PART 4
PPF compensation administration
Manner in which and time when PPF compensation is to be paid
11
As soon as is reasonably practicable after the Board makes a determination of entitlement to PPF compensation in respect of a beneficiary, PPF compensation shall be paid —
a
in the case of PPF compensation that is lump sum compensation —
i
in accordance with the method of payment specified in regulation 12; and
ii
in full; or
b
in the case of PPF compensation that is periodic compensation —
i
in accordance with the method of payment specified in regulation 12; and
ii
by instalments paid in accordance with regulation 13.
Method of payment
12
1
Subject to paragraphs (2) and (3), PPF compensation shall be paid by way of automated credit transfer into a bank or other account held in the name of the beneficiary.
2
Where it is not possible for the Board to pay PPF compensation into an account specified in paragraph (1), the Board may pay PPF compensation by way of automated credit transfer into a bank or other account held in the joint names of the beneficiary and his spouse or civil partner.
3
Where it appears to the Board that —
a
there has been a failure in the automated credit transfer system in relation to a payment of PPF compensation; or
b
the beneficiary does not have a bank or other account held in his own name or in the joint names of him and his spouse or civil partner into which an automated credit transfer could be made,
PPF compensation may be paid by such other method of payment as appears to the Board to be appropriate to the beneficiary.
Payment of periodic compensation by instalments
13
Periodic compensation shall be paid in instalments of no more than 52 in a year.
Fractional amounts in the calculation of periodic compensation payments
14
Where periodic compensation paid by the Board in accordance with regulation 13 would, but for this regulation, include a fraction of a penny, that fraction shall be rounded —
a
up to the nearest penny if the fractional amount is 0.5 or more; or
b
down to the nearest penny if the fractional amount is less than 0.5.
Payments of PPF compensation to a third party
15
1
Subject to paragraph (2), where required to do so by any —
a
court order; or
b
enactment (including an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament,
the Board shall make payments of PPF compensation on behalf of a beneficiary, to a third party, in accordance with the terms of that court order or enactment.
2
Payments made under paragraph (1) shall be limited to the maximum of the PPF compensation entitlement of the beneficiary to whom the order or enactment relates.
Recovery of PPF compensation overpayments
16
1
Where the Board determines that an amount referred to in section 168(2)(e) of the Act (administration of compensation) has been paid to a person, it shall notify that person in writing that —
a
it has so determined;
b
it is considering whether to recover that amount; and
c
if the person in receipt of that amount believes that recovery of the overpayment would cause hardship to him or his family then he should —
i
notify the Board in writing within one month of the date the Board informs him that such an overpayment has been made; and
ii
provide any supporting evidence to the Board within one month of the notification specified in sub-paragraph (c)(i).
2
Where the Board receives a hardship notification in accordance with paragraph (1)(c)(i), it shall determine, having regard to any evidence provided under paragraph (1)(c)(ii), whether recovery of that amount would cause hardship to the person to whom the overpayment has been made, or his family.
3
Where recovery would cause such hardship, the Board shall not recover that amount.
4
The Board is not required to recover an amount overpaid where recovery would not be conducive to the prudent management of its financial affairs.
5
The Board may determine that such an amount paid in excess of entitlement shall be recovered —
a
as a lump sum from a person to whom the that amount has been made; or
b
where the person to whom that amount is paid is a beneficiary —
i
as a lump sum from any payment of PPF compensation to which that beneficiary is entitled; or
ii
from that beneficiary by adjusting the amount of the instalments of future periodic compensation.
6
Interest may be charged on an amount determined to be recoverable at the base rate for the period which begins when the amount paid in excess of entitlement was first made and ends with the recovery of the whole of the amount.
Underpayments
17
Where it has been determined by the Board that a beneficiary has been paid less than his entitlement to PPF compensation, the Board shall pay an amount to that beneficiary equal to —
a
the amount of the shortfall; and
b
interest on that amount, calculated at the base rate from the date on which the underpayment should have been paid by the Board, to the date on which the Board pays the total amount of the shortfall.
Suspension of payment of periodic compensation
18
1
The Board may suspend payment of periodic compensation to a person —
a
where —
i
correspondence is returned to the Board from the last known address of that person; and
ii
the Board is unable to contact that person following reasonable enquiries;
b
where the Board determines that a person is obtaining, attempting to obtain, or may be attempting to obtain PPF compensation to which he is not entitled; or
c
an automated credit transfer payment in respect of a beneficiary’s entitlement to periodic compensation cannot be completed.
2
The Board shall resume payments of periodic compensation to a person where in the opinion of the Board —
a
the matter that led to the suspension has been resolved to the satisfaction of the Board; and
b
it is reasonable for the Board to resume making those payments.
PART 5
Pension protection levy
Collection of the pension protection levy by instalments
19
The Board may collect amounts payable by way of a pension protection levy in instalments where —
a
the trustees or managers who are liable to pay the levy in respect of an eligible scheme make an application to the Board to pay the amount in respect of the levy by instalments; and
b
the Board considers that it is appropriate to do so, having taken into consideration any exceptional circumstances that may exist in relation to that scheme.
Schemes that are eligible schemes for part of a financial year
20
Where a scheme —
a
is an eligible scheme on the first day of a financial year; and
b
ceases to be an eligible scheme during that financial year,
section 181(5) of the Act (amount of the levy payable in respect of a scheme which is an eligible scheme for only part of the period for which the levy is imposed) does not apply to that scheme and the full amount of the levy is payable.
PART 6
Miscellaneous amendments
Amendment of the Entry Rules Regulations
21
1
The Entry Rules Regulations are amended in accordance with this regulation.
2
In regulation 1(3) (interpretation), for the definition of “tax approved scheme” substitute —
“tax registered scheme” means a pension scheme which is registered under Chapter 2 of Part 4 of the Finance Act 2004 (registration of pension schemes).
.
3
In regulation 2(1) (schemes which are not eligible schemes) —
a
in sub-paragraph (f) , for “tax approved scheme” substitute “tax registered scheme”;
b
in sub-paragraph (n), after “Scheme;” insert “and”; and
c
omit sub-paragraph (o).
4
In regulation 3(1) (schemes which cease to be eligible schemes), for sub-paragraph (a) substitute —
a
the scheme has ceased to be a tax registered scheme; or
.
5
In the Schedule (contents of accounts audited by the auditor of the scheme) —
a
in paragraph 2(3)(a) , omit “to which section 111 of the 1993 Act (voluntary contributions) applies”; and
b
in paragraph 5(b), for “regulation 6 of the Occupational Pension Schemes (Investment) Regulations 1996 (investments to which restrictions on employer related investments do not apply)” substitute “regulation 12 of the Occupational Pension Schemes (Investment) Regulations 2005 (restrictions on employer-related investments)”.
Amendment of the Compensation Regulations
22
1
The Compensation Regulations are amended in accordance with this regulation.
2
In regulation 1(2) (interpretation) —
a
in the appropriate alphabetical places insert —
“the 2004 Act” means the Finance Act 2004;
“commutation period” means the period beginning with the day on which a trivial commutation lump sum or PPF trivial commutation lump sum is first paid to the member and ending 12 months after that day;
“lump sum compensation” means —
any lump sum compensation payments made in relation to a person, payable under the pension compensation provisions as specified in section 162(2) of the Act (the pension compensation provisions); or
any lump sum payments made in relation to a person, payable under section 166 of the Act (duty to pay scheme benefits unpaid at assessment date etc.);
“periodic compensation” means —
any periodic compensation payments made in relation to a person, payable under the pension compensation provisions specified in section 162(2) of the Act; or
any periodic payments made in relation to a person, payable under section 166 of the Act;
“PPF compensation” means any payments made under the pension compensation provisions specified in section 162 of the Act (the pension compensation provisions);
“PPF trivial commutation lump sum” means a payment made under paragraph 24 of Schedule 7 to the Act (commutation of periodic compensation);
“registered pension scheme” has the meaning given in section 150(2) of the 2004 Act (meaning of pension schemes);
“standard lifetime allowance” means —
for the tax year 2006-07, the amount specified in section 218(2) of the 2004 Act (individual’s lifetime allowance and standard lifetime allowance); and
for each subsequent tax year the amount specified in the relevant order for that tax year made under section 218(3) of that Act;
“tax year” has the meaning given in section 279(1) of the 2004 Act (other definitions);
“trivial commutation lump sum” has the meaning given in paragraph 7 of Schedule 29 to the 2004 Act (trivial commutation lump sum).
; and
b
for the definition of “relevant partner”, substitute —
“relevant partner” means a person of either sex who was not married to, or in a civil partnership with, the member —
who was living with the member as if that person and the member were husband and wife; or
in the case of two adults of the same sex, as if they were civil partners,
and, for the purposes of these Regulations, two adults of the same sex are to be regarded as living together as civil partners if they would have been regarded as living together as husband and wife were they instead two adults of opposite sex;.
.
3
In regulation 19 (commutation of periodic compensation) —
a
in paragraph (1), for “specified in paragraph (2)” substitute “specified in paragraphs (2) and (3)”; and
b
after paragraph (2), add —
3
Where a person makes an application to the PPF Board to commute in accordance with regulation 20(1), that person must have attained the age of 60 and must not have attained the age of 75 on the date specified in paragraph 20(2)(b).
.
4
For regulation 20 (circumstances in which the portion of compensation to be commuted may exceed 25 per cent) substitute —
Circumstances in which the portion of compensation to be commuted may exceed 25 per cent
20
1
The prescribed circumstances for the purposes of paragraph 24(2) of Schedule 7 to the Act (commutation of periodic compensation) are that the portion to be commuted is a PPF trivial commutation lump sum, in accordance with paragraph (2).
2
A payment is a PPF trivial commutation lump sum if —
a
either —
i
no trivial commutation lump sum or PPF trivial commutation lump sum has previously been paid to the person —
aa
by a registered pension scheme; or
bb
the Board; or
ii
if such a lump sum has previously been paid; that lump sum is paid before the end of the commutation period;
b
on the nominated date, the value of the member’s entitlement to PPF compensation and pension rights do not exceed the commutation limit;
c
it is paid when all or part of the member’s standard lifetime allowance is available; and
d
it extinguishes the member’s entitlement to PPF compensation.
3
The nominated date is —
a
the day within the period of three months ending with the first day of the commutation period nominated by the person; or
b
if no day is nominated, the first day of the commutation period.
4
The commutation limit is 1% of the standard lifetime allowance on the nominated date.
5
The value of the member’s pension rights on the nominated date is the aggregate of —
a
the value of the member’s relevant crystallised pension rights on that date; and
b
the value of the member’s uncrystallised rights on that date.
6
For the purposes of paragraph (5) —
a
relevant crystallised pension rights shall be calculated in accordance with paragraph 8 of Schedule 29 to the 2004 Act (trivial commutation lump sum); and
b
a member’s uncrystallised rights shall be calculated in accordance with paragraph 9 of Schedule 29 to the 2004 Act.
7
The value of the member’s entitlement to PPF compensation shall be calculated by adding any entitlement he may have to lump sum compensation and any entitlement he may have to periodic compensation.
8
For the purposes of paragraph (7), the value of any entitlement to —
a
lump sum compensation, shall be the full amount of the lump sum compensation to which that member would be entitled on the nominated date; and
b
periodic compensation, shall be calculated by multiplying the annual periodic compensation to which that member would be entitled on the nominated date by 20.
.
5
In regulation 21 (manner in which an option to commute may be exercised) omit paragraph (4).
6
In paragraph (1)(a) of regulation 23 (disregard of certain small payments in determining PPF compensation cap) for “Finance Act 2004” substitute “2004 Act”.
Amendment of the Pension Protection Fund (Valuation) Regulations 2005
23
In regulation 5 of the Pension Protection Fund (Valuation) Regulations 2005 (valuation of assets) omit “, less the amount of the external liabilities,”.
Signed by authority of the Secretary of State for Work and Pensions.
Stephen C. Timms
Minister of State,
Department for Work and Pensions
6th March 2006


text:
Citation and commencement
1
1
These Regulations may be cited as The Refugee or Person in Need of International Protection (Qualification) Regulations 2006 and shall come into force on 9th October 2006.
2
These Regulations apply to any application for asylum which has not been decided and any immigration appeal brought under the Immigration Acts (as defined in section 64(2) of the Immigration, Asylum and Nationality Act 2006 ) which has not been finally determined.
Interpretation
2
In these Regulations —
“application for asylum” means the request of a person to be recognised as a refugee under the Geneva Convention;
“Geneva Convention” means the Convention Relating to the Status of Refugees done at Geneva on 28 July 1951 and the New York Protocol of 31 January 1967 ;
“immigration rules” means rules made under section 3(2) of the Immigration Act 1971 ;
“persecution” means an act of persecution within the meaning of Article 1(A) of the Geneva Convention;
“person eligible for humanitarian protection” means a person who is eligible for a grant of humanitarian protection under the immigration rules;
“refugee” means a person who falls within Article 1(A) of the Geneva Convention and to whom regulation 7 does not apply;
“residence permit” means a document confirming that a person has leave to enter or remain in the United Kingdom whether limited or indefinite;
“serious harm” means serious harm as defined in the immigration rules;
“person” means any person who is not a British citizen.
Actors of persecution or serious harm
3
In deciding whether a person is a refugee or a person eligible for humanitarian protection, persecution or serious harm can be committed by:
a
the State;
b
any party or organisation controlling the State or a substantial part of the territory of the State;
c
any non-State actor if it can be demonstrated that the actors mentioned in paragraphs (a) and (b), including any international organisation, are unable or unwilling to provide protection against persecution or serious harm.
Actors of protection
4
1
In deciding whether a person is a refugee or a person eligible for humanitarian protection, protection from persecution or serious harm can be provided by:
a
the State; or
b
any party or organisation, including any international organisation, controlling the State or a substantial part of the territory of the State.
2
Protection shall be regarded as generally provided when the actors mentioned in paragraph (1)(a) and (b) take reasonable steps to prevent the persecution or suffering of serious harm by operating an effective legal system for the detection, prosecution and punishment of acts constituting persecution or serious harm, and the person mentioned in paragraph (1) has access to such protection.
3
In deciding whether a person is a refugee or a person eligible for humanitarian protection the Secretary of State may assess whether an international organisation controls a State or a substantial part of its territory and provides protection as described in paragraph (2).
Act of persecution
5
1
In deciding whether a person is a refugee an act of persecution must be:
a
sufficiently serious by its nature or repetition as to constitute a severe violation of a basic human right, in particular a right from which derogation cannot be made under Article 15 of the Convention for the Protection of Human Rights and Fundamental Freedoms ; or
b
an accumulation of various measures, including a violation of a human right which is sufficiently severe as to affect an individual in a similar manner as specified in (a).
2
An act of persecution may, for example, take the form of:
a
an act of physical or mental violence, including an act of sexual violence;
b
a legal, administrative, police, or judicial measure which in itself is discriminatory or which is implemented in a discriminatory manner;
c
prosecution or punishment, which is disproportionate or discriminatory;
d
denial of judicial redress resulting in a disproportionate or discriminatory punishment;
e
prosecution or punishment for refusal to perform military service in a conflict, where performing military service would include crimes or acts falling under regulation 7.
3
An act of persecution must be committed for at least one of the reasons in Article 1(A) of the Geneva Convention.
Reasons for persecution
6
1
In deciding whether a person is a refugee:
a
the concept of race shall include consideration of, for example, colour, descent, or membership of a particular ethnic group;
b
the concept of religion shall include, for example, the holding of theistic, non-theistic and atheistic beliefs, the participation in, or abstention from, formal worship in private or in public, either alone or in community with others, other religious acts or expressions of view, or forms of personal or communal conduct based on or mandated by any religious belief;
c
the concept of nationality shall not be confined to citizenship or lack thereof but shall include, for example, membership of a group determined by its cultural, ethnic, or linguistic identity, common geographical or political origins or its relationship with the population of another State;
d
a group shall be considered to form a particular social group where, for example:
i
members of that group share an innate characteristic, or a common background that cannot be changed, or share a characteristic or belief that is so fundamental to identity or conscience that a person should not be forced to renounce it, and
ii
that group has a distinct identity in the relevant country, because it is perceived as being different by the surrounding society;
e
a particular social group might include a group based on a common characteristic of sexual orientation but sexual orientation cannot be understood to include acts considered to be criminal in accordance with national law of the United Kingdom;
f
the concept of political opinion shall include the holding of an opinion, thought or belief on a matter related to the potential actors of persecution mentioned in regulation 3 and to their policies or methods, whether or not that opinion, thought or belief has been acted upon by the person.
2
In deciding whether a person has a well-founded fear of being persecuted, it is immaterial whether he actually possesses the racial, religious, national, social or political characteristic which attracts the persecution, provided that such a characteristic is attributed to him by the actor of persecution.
Exclusion
7
1
A person is not a refugee, if he falls within the scope of Article 1 D, 1E or 1F of the Geneva Convention.
2
In the construction and application of Article 1F(b) of the Geneva Convention:
a
the reference to serious non-political crime includes a particularly cruel action, even if it is committed with an allegedly political objective;
b
the reference to the crime being committed outside the country of refuge prior to his admission as a refugee shall be taken to mean the time up to and including the day on which a residence permit is issued.
3
Article 1F(a) and (b) of the Geneva Convention shall apply to a person who instigates or otherwise participates in the commission of the crimes or acts specified in those provisions.
Liam Byrne
Minister of State
Home Office
11th September 2006


text:
Title and commencement
1
1
These Regulations may be cited as the Hill Farm Allowance (Amendment) Regulations 2006.
2
These Regulations come into force on 28th March 2006.
Amendment of the definition of “moorland”
2
1
The Hill Farm Allowance Regulations 2006 are amended as follows.
2
In regulation 2(1), in the definition of “moorland”, for the words from ““Moorland Map of England 1992”“ to the end of the definition, substitute —
“Moorland Map of England 2006” each volume being marked with the number of the volume, dated 13th February 2006, signed on behalf of the Secretary of State for Environment, Food and Rural Affairs and deposited at the offices of the Department for Environment, Food and Rural Affairs at Ergon House, Horseferry Road, London SW1P 2AL;
.
Jim Knight
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
Date 27th February 2006


text:
Citation and commencement
1
These Regulations may be cited as the Immigration (Leave to Remain)(Prescribed Forms and Procedures)(Amendment No.2) Regulations 2006 and shall come into force on 8th November 2006.
Amendment
2
The Immigration (Leave to Remain)(Prescribed Forms and Procedures) Regulations 2006 shall be amended as follows.
3
For regulation 4 substitute —
4
The form set out in Schedule 2 is prescribed for an application for limited leave to remain in the United Kingdom:
a
for work permit employment,
b
as a seasonal agricultural worker,
c
for the purposes of employment under the Sectors-Based Scheme, or
d
for Home Office approved training or work experience,
for the purposes of the immigration rules.
4
After regulation 4, insert —
4A
The form set out in Schedule 2A is prescribed for an application for limited leave to remain in the United Kingdom as a highly skilled migrant for the purposes of the immigration rules.
5
For the form set out in Schedule 2, there is substituted the form which is set out in Schedule 1 to these Regulations.
6
After Schedule 2, insert as Schedule 2A the form which is set out in Schedule 2 to these Regulations.
Transitional provisions
7
An application for limited leave to remain in the United Kingdom:
a
for work permit employment,
b
as a seasonal agricultural worker,
c
for the purposes of employment under the Sectors-Based Scheme, or
d
for Home Office approved training or work experience,
for the purposes of the immigration rules, which is made on the substituted form shall be deemed to have been made on the form set out in Schedule 1 to these Regulations if made within 27 days of these Regulations coming into force.
8
An application for limited leave to remain in the United Kingdom as a highly skilled migrant for the purposes of the immigration rules, which is made on the substituted form shall be deemed to have been made on the form set out in Schedule 2 to these Regulations if made within 27 days of these Regulations coming into force.
Liam Byrne
Minister of State
Home Office
31st October 2006


text:
Citation, commencement and effect
1
These Regulations may be cited as the Overseas Life Insurance Companies Regulations 2006, shall come into force on 31st December 2006 and shall have effect in relation to periods of account (whenever beginning) which end on or after that day.
Interpretation
2
In these Regulations —
“overseas life insurance company” has the meaning given in section 156(5) of the Finance Act 2003;
“period of account” has the meaning given in section 832(1) of the Income and Corporation Taxes Act 1988 .
Modifications of the Income and Corporation Taxes Act
3
In relation to an overseas life insurance company, the Income and Corporation Taxes Act 1988 shall have effect as if it were subject to the following modifications.
4
In section 12 (basis of, and periods for, assessment), in subsection (7A) after “scheme” insert “or a qualifying overseas transfer”.
5
1
Modify section 76 (expenses of insurance companies) as follows.
2
For subsection (3) substitute —
3
For the purposes of this section “expenses payable” means —
a
where the company is a UK-authorised firm, expenses brought into account in the periodical return of the company for a period of account in line 12, 22 or 25 of Form 40 (the revenue account) in relation to the long-term business carried on by the company at a permanent establishment in the United Kingdom ;
b
where the company is an EEA firm or a Treaty firm, so much of the expenses included in item II.8 or 9(a) of the profit and loss account included in IAD accounts as are attributable to a permanent establishment in the United Kingdom through which the company carries on life assurance business,
but does not include any of the amounts falling within subsections (4), (5) or (6).
.
3
In subsection (7), in Step 2 —
a
in paragraph (b) omit “or”, and
b
at the end insert —
, or
d
equal to the amount —
S 1 ×
F O T R A
T B L A G A B
where —
S1 is the amount given by Step 1,
FOTRA is the amount of any profits and gains arising from a FOTRA security, or from any loan relationship represented by it (after applying the provisions of section 154(2) to (7) of the Finance Act 1996), excluded by virtue of the tax exemption condition of that security,
TBLAGAB means the income from the investments of an overseas life insurance company referable in accordance with section 432A to the basic life assurance and general annuity business of the permanent establishment in the United Kingdom through which the company carries on life assurance business, and
“FOTRA security” and “tax exemption condition” have the same meaning as in section 154(8) of the Finance Act 1996.
.
4
In subsection (11), in the definition of “the relevant income” —
a
in paragraph (a), at the end insert “to the extent such income and gains fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business”,
b
in paragraph (b), at the end insert “to the extent such distributions fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business.”.
6
1
Modify section 431(2) (interpretative provisions relating to insurance companies) as follows.
2
In the definition of “insurance company” —
a
in paragraph (a), after “contracts of insurance” insert “(a “UK-authorised firm”)”, and
b
in paragraph (b) —
i
after “Schedule 3 to that Act” insert “(an “EEA firm”)”,
ii
after “Schedule 4 to that Act” insert “(a “Treaty firm”)”, and
iii
in sub-paragraph (ii) for “branch or agency” substitute “permanent establishment”.
3
In the definition of “overseas life insurance company” for “branch or agency” substitute “permanent establishment”.
4
Substitute the following definitions in the appropriate places —
“liabilities”, where the company concerned is an overseas life insurance company, does not include liabilities that have been reinsured, and (subject to that) means —
the long-term liabilities of the company determined for the purposes of the company’s periodical return on actuarial principles in accordance with section 5.6 of the Prudential Sourcebook (Insurers), or
in the case of liabilities not determined for the purposes of such a periodical return, liabilities as determined in accordance with actuarial principles for the purposes of any return equivalent to a periodical return and required to be made by the company under the law of the territory in which the company is resident;
“value”, in relation to assets and where the company concerned is an overseas life insurance company, means —
their value as taken into account for the purposes of the company’s periodical return, or
where their value is not taken into account for the purposes of such a periodical return, their value as taken into account for the purposes of any return equivalent to a periodical return and required to be made by the company under the law of the territory in which the company is resident;
;
“insurance business transfer scheme” means a scheme falling within section 105 of the Financial Services and Markets Act 2000 and includes a reference to —
an excluded scheme falling within Case 2, 3 or 4 of subsection (3) of that section; and
a qualifying overseas transfer;
.
5
Insert the following definitions in the appropriate places —
“free assets amount”, in relation to an overseas life insurance company, means the excess of the value of the relevant assets over the aggregate of the relevant liabilities and the amount of the shareholders’ excess assets, and for the purposes of this definition —
relevant assets are such assets of the company’s long-term insurance fund as fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on long-term business;
relevant liabilities are —
such liabilities of the long-term business as fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment; and
any money debts (within the meaning of Chapter 2 of Part 4 of the Finance Act 1996) of the company which are not within sub-paragraph (i) above but which are owed in respect of that business and fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment; and
the amount of the shareholders’ excess assets has the meaning given by section 432A(8)(b);
;
“IAD accounts” means the accounts drawn up in accordance with the Council Directive of 19th December 1991 on the annual accounts and consolidated accounts of insurance undertakings ( No. 91/674/ EEC );
;
“long-term insurance fund”, in the case of an overseas life insurance company where the company is an EEA firm or a Treaty firm, means the technical account for life assurance business of the company included in the IAD accounts, and references to assets of the long-term insurance fund shall be read as references to assets from which any income or gain is or would be included in the technical account;
;
“periodical return” means, in relation to an overseas life insurance company, where the company is an EEA firm or a Treaty firm, the IAD accounts;
;
“qualifying overseas transfer” means so much of any transfer of the whole or any part of the business of an overseas life insurance company carried on through a permanent establishment in the United Kingdom as takes place in accordance with any authorisation granted outside the United Kingdom for the purposes of Article 14 of the Council Directive of 5th November 2002 concerning life assurance (No. 2002/83/ EC );
.
7
In section 431D (meaning of “overseas life assurance business”), in subsection (1), after “means life assurance business” insert “carried on through a permanent establishment in the United Kingdom by an overseas life insurance company”.
8
1
Modify section 432A (apportionment of income and gains) as follows.
2
In subsection (8A) after “non-participating funds” insert “that are referable to the permanent establishment in the United Kingdom through which the company carries on life assurance business”.
3
After subsection (9A) insert —
9AA
In this section —
“assets” means those assets that fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business;
“liabilities” means those liabilities that fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
.
9
1
Modify section 432B (apportionment of receipts brought into account) as follows.
2
In subsection (3) after “business” insert in (both places) “of the permanent establishment in the United Kingdom through which the company carries on life assurance business”.
3
In subsection (8G) —
a
for “any company” substitute “any overseas life insurance company where the company is an EEA firm or a Treaty firm”,
b
for “in line 13 of Form 40 in the periodical return of the company” substitute (in both places) “in the profit and loss account included in the IAD accounts”, and
c
at the end insert —
“assets” shall be treated as references to such of the assets concerned as fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to that permanent establishment.
.
10
After section 434A (computation of losses and limitation on relief) insert —
Treatment of annuities
434AA
An overseas life insurance company shall not be entitled to treat as paid out of profits or gains brought into charge to income tax any part of the annuities paid by the company which is referable to its life assurance business.
.
11
1
Modify section 440 (transfers of assets etc ) as follows.
2
In subsection (2), in paragraph (b), for “is within another of those categories” substitute “is not within the corresponding category”.
3
In subsection (4) —
a
in paragraphs (a) to (f) before “assets” insert “ UK ”, and
b
at the end insert —
g
assets of the company which are not UK assets.
.
4
After subsection (4) insert —
4AA
Section 13 of the Capital Allowances Act (use for qualifying activity of plant or machinery provided for other purposes) shall apply in relation to any case in which an asset or part of an asset held by an overseas life insurance company —
a
ceases to be within the category set out in paragraph (g) of subsection (4) above; and
b
at the same time comes within another of the categories set out in that subsection.
.
5
At the end insert —
7
For the purposes of this section UK assets are assets which fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
8
Where the transferor company mentioned in subsection (2) is an overseas life insurance company, this section shall have effect, as regards the time immediately before the acquisition.
9
Where the acquiring company mentioned in subsection (2) is an overseas life insurance company, this section shall have effect as regards the time immediately after the acquisition.
.
12
1
Modify section 440A (securities) as follows.
2
In subsection (2) —
a
in paragraph (a) before “securities” in the first place where it occurs insert “UK”,
b
in paragraphs (c) to (e) before “securities” insert “UK”,
c
in paragraph (d) omit “and”, and
d
at the end insert
, and
f
the non-UK securities shall be treated for those purposes as a separate holding which is not of any of the descriptions mentioned in the preceding paragraphs.
.
3
After subsection (6) insert —
6A
For the purposes of this section —
a
UK securities are such securities as are assets which fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business; and
b
non-UK securities are securities which are not UK securities.
.
13
In section 440B (modifications where tax charged under Case I of Schedule D) —
a
for subsection (3) substitute —
3
Section 440(1) and (2) have effect as if the only categories specified in subsection (4) of that section were —
a
UK assets of the long-term insurance fund,
b
other UK assets, and
c
assets of the company which are not UK assets,
and UK assets has the meaning given by section 440(7).
, and
b
for subsection (4) substitute —
4
Section 440A applies as if for paragraphs (a) to (e) of subsection (2) there were substituted —
a
so many of the UK securities as are identified in the company’s records as securities by reference to the value of which there are to be determined benefits provided for under policies or contracts the effecting of all (or all but an insignificant proportion) of which constitutes the carrying on of long-term business, shall be treated for the purposes of corporation tax as a separate holding linked solely to that business,
b
any remaining UK securities shall be treated for those purposes as a separate holding which is not of the description mentioned in the preceding paragraph, and
c
the non-UK securities shall be treated for those purposes as a separate holding which is not of any of the descriptions mentioned in the preceding paragraphs.
.
14
In section 442A (taxation of investment return where risk reinsured) after subsection (6) insert —
7
In the case of an overseas life insurance company, the investment return treated as accruing under this section in any accounting period in relation to a policy or contract shall be treated as chargeable profits within section 11(2) of the Taxes Act 1988 where the policy or contract is one which in that accounting period gives rise, or but for the reinsurance arrangement would give rise, to such profits.
.
15
In section 444AC (transfers of business: excess of assets or liabilities), in subsection (5A), in a case where the transferor is an EEA firm or a Treaty firm —
a
for the words from “means — ” to “other” substitute “means, in relation to an overseas life insurance company where the company is an EEA firm or a Treaty firm,”; and
b
omit “(in either case)”.
16
In section 444AL (interpretation of sections 444AF to 444AK), in subsection (3), in a case where the transferor is an EEA firm or a Treaty firm —
a
for “insurance company” substitute “overseas life insurance company where the company is an EEA firm or a Treaty firm”, and
b
for “surplus on valuation as shown in the periodical return” substitute “balance on the technical account – long-term business, so far as it relates to life assurance business carried on in the United Kingdom through a permanent establishment”.
17
In section 460(10A) (exemption from tax in respect of life or endowment business) after “scheme” insert “or a qualifying overseas transfer”.
18
1
In Schedule 19AA (overseas life assurance fund) —
a
omit paragraph 5(5)(c) (and the reference to it in paragraph 2(3) of that Schedule),
b
at the end insert —
6
In its application to an overseas life insurance company this Schedule shall have effect as if —
a
the references in paragraphs 2 and 3 to assets of the long-term insurance fund were to such of those assets as fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business; and
b
the references in paragraphs 2 and 4 to the liabilities of the company’s long-term business were to such of those liabilities as are attributable to the permanent establishment; and
c
the references in paragraph 4(1) and (2) to liabilities of the company’s long-term insurance fund which represent a money debt, and the reference in paragraph 4(5)(b) to money debts of the company, were references to such of those liabilities or debts as fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment.
.
Modifications of the Finance Act 1989
19
In relation to an overseas life insurance company, the Finance Act 1989 shall have effect as if it were subject to the following modifications.
20
In section 82 (calculation of profits: bonuses etc), in subsection (2) at the end insert “to the extent that such amounts fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business”.
21
In section 82A (calculation of profits: policy holders’ tax), in subsection (1) at the end insert “and that such tax falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business”.
22
1
Modify section 83 (receipts to be taken into account) as follows.
2
In subsection (2)(a) and (d) after “income” insert —
so far as such income falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business
.
3
In subsection (3) —
a
for “assets are added to the company’s long-term insurance fund” substitute —
assets become assets of the long-term insurance fund used or held for the purposes of the company’s United Kingdom permanent establishment, having immediately previously been held by the company otherwise than as assets of that fund or used or held otherwise than for those purposes
, and
b
after “amount” insert “equal to the value of the assets added”.
4
In subsection (6) —
a
in paragraph (a) at the end insert “or”, and
b
omit paragraph (b).
5
In subsection (8) after the definition of “add” insert —
“assets” means those assets that fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business;
.
23
1
Modify section 83ZA (contingent loans) as follows.
2
In subsection (8) after “non-technical account” insert “so far as such amounts fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business”.
3
After subsection (8) insert —
8A
In the case of an EEA firm or a Treaty firm, the reference in subsection (8) to the positive amounts brought into account as transfers to non-technical account shall be treated as a reference to so much of any positive amounts brought into account as transfers to non-technical account as —
a
is shown in the IAD accounts, and
b
falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
.
4
In subsection (9) before “allocated” insert “brought into account and”.
24
1
Modify section 83A (meaning of “brought into account”), as follows.
2
After subsection (2) insert —
2A
In the case of an EEA firm or a Treaty firm, subject to the following provisions of this section, the accounts recognised for the purposes of those sections are technical accounts included in the IAD accounts in respect of the whole of the company’s long-term business or such of that business as is carried on through the permanent establishment in the United Kingdom through which the company carries on life assurance business.
.
3
At the end insert —
7
In the case of a UK-authorised firm references in this section to the company’s long-term business shall be treated as references to the whole of that business or to the whole of that business other than business in respect of which preparation of a revenue account for the purposes of Chapter 9 of the Prudential Sourcebook (Insurers) is not required.
.
25
In section 88 (corporation tax: policy holders’ fraction of profits), in subsection (3) —
a
after “business” insert “so far as that income and those gains fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business”, and
b
at the end insert —
so far as those amounts and that deduction fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to that permanent establishment
.
26
1
Modify section 89 (policy holders’ share of profits) as follows.
2
In subsection (1B) —
a
after “business” insert —
so far as that income and those gains fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business
, and
b
at the end insert —
so far as those amounts and that deduction fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to that permanent establishment
.
3
In subsection (2), in paragraph (b), after “distributions” insert —
, so far as those distributions fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business,
.
4
In subsection (5) after “business” insert “carried on at a permanent establishment in the United Kingdom”.
5
In subsection (6) after “provide” insert “and subject to subsection (6A)”.
6
After subsection (6) insert —
6A
In the case of an EEA firm or a Treaty firm, in this section “brought into account” means brought into account in the technical accounts included in the IAD accounts in respect of the whole of the company’s long-term business or such of that business as is carried on through the permanent establishment in the United Kingdom through which the company carries on life assurance business.
.
Modification of the Taxation of Chargeable Gains Act 1992
27
In relation to an overseas life insurance company, the Taxation of Chargeable Gains Act 1992 shall have effect as if it were subject to the following modifications.
28
In section 10B (non-resident company with United Kingdom permanent establishment), in subsection (1)(b) omit “situated in the United Kingdom and”.
29
In section 185 (deemed disposal of assets on company ceasing to be resident in UK), in subsection (4) —
a
in paragraph (a) omit “are situated in the United Kingdom and”, and
b
in paragraph (b) omit “are so situated and”.
30
In section 212 (annual deemed disposal of holdings of unit trusts etc) after subsection (5) insert —
5A
In its application to an overseas life insurance company, this section shall have effect as if the references in subsections (1) and (2) to assets were to such of the assets concerned as fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act, to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
.
31
In section 213 (spreading of gains and losses under section 212), in subsection (4) after “long-term business” insert “in the United Kingdom through a permanent establishment”.
32
In Schedule 7A (restriction on set-off of pre-entry losses), after paragraph 1(4) insert —
4A
Where —
a
an asset is held by an overseas life insurance company, and
b
section 440 of the Taxes Act applies at any time in relation to the asset,
the asset shall not be treated for the purposes of sub-paragraph (3A)(b) above as having become a chargeable asset at that time.
.
Modification of the Finance (No. 2) Act 1992
33
1
In relation to an overseas life insurance company, the Finance (No. 2) Act 1992 shall have effect as if it were subject to the following modifications.
2
In section 65 (life assurance business: I minus E basis) omit subsection (2)(ab) .
Modification of the Finance Act 1995
34
1
In relation to an overseas life insurance company, the Finance Act 1995 shall have effect as if it were subject to the following modifications.
2
In Schedule 8, in paragraph 55(1) —
a
for “33, 37, 38 and 45(1) and (3)” substitute “33 and 37”, and
b
omit the words from “paragraph 46” to the end.
Modification of the Finance Act 1996
35
1
In relation to an overseas life insurance company, the Finance Act 1996 shall have effect as if it were subject to the following modifications.
2
In Schedule 9, in paragraph 12 (continuity of treatment: groups etc), in subsection (1)(d) omit “by paragraph 6(9) of Schedule 19AC to that Act”.
Modification of the Capital Allowances Act 2001
36
1
In relation to an overseas life insurance company, the Capital Allowances Act 2001 shall have effect as if it were subject to the following modifications.
2
In section 255 (apportionment of allowances and charges), in subsection (2) for “branch or agency” substitute “permanent establishment”.
Modification of the Finance Act 2002
37
In relation to an overseas life insurance company, the Finance Act 2002 shall have effect as if it were subject to the following modifications.
38
In section 66 (general interpretation of Part 2) —
a
in subsection (6)(a) —
i
for “branch or agency” substitute “permanent establishment”,
ii
for “Article 11 of the third life insurance directive” substitute “Article 14 of the consolidated life assurance directive”; and
b
in subsection (7), for the definition of “the third life insurance directive” substitute —
“the consolidated life assurance directive” means the Directive of the European Parliament and of the Council of 5th November 2002 concerning life assurance (No. 2002/83/EC );
.
39
In Schedule 22, in paragraph 10 (application of paragraphs 8 and 9 in case of transfer of insurance business) —
a
in sub-paragraph (5)(a) —
i
for “branch or agency” substitute “permanent establishment”,
ii
for “Article 11 of the third life insurance directive” substitute “Article 14 of the consolidated life assurance directive”; and
b
in sub-paragraph (6), for the definition of “the third life insurance directive” substitute —
“the consolidated life assurance directive” means the Directive of the European Parliament and of the Council of 5th November 2002 concerning life assurance (No. 2002/83/EC );
.
40
In Schedule 26 —
a
in the case of an EEA firm or a Treaty firm, in paragraph 4 (contracts excluded by virtue of their underlying subject matter), in sub-paragraph (2A) —
i
after paragraph (a) insert —
aa
the company is an EEA firm or a Treaty firm within the meaning of Chapter 1 Part 12 of ICTA ;
, and
ii
in paragraph (b) for the words “is an approved derivative for the purposes of Rule 4.3.5 of the Integrated Prudential Sourcebook” substitute “is a derivative instrument falling within article 23.3 of the EC Consolidated Life Directive (EC/2002/83)”.
b
in paragraph 28 (transactions within groups), in sub-paragraph (2)(d) omit “by paragraph 6(9) of Schedule 19AC to that Act”.
41
In Schedule 29, in paragraph 89 (transfer of life assurance business), in sub-paragraph (1)(b) omit “by paragraph 6(9) of Schedule 19AC to that Act”.
Modification of the Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995
42
1
In relation to an overseas life insurance company, the Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995 shall have effect as if they were subject to the following modifications.
2
In paragraph 2(1), in the definition of “relevant business”, for “branch or agency” substitute “permanent establishment”.
Repeals and revocations
43
1
The enactments specified in Part 1 of the Schedule are repealed to the extent specified.
2
The instruments specified in Part 2 of the Schedule are revoked to the extent specified.
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
7th December 2006


text:
Citation and commencement
1
This Order may be cited as the Road Traffic (Permitted Parking Area and Special Parking Area) (County of Surrey) (District of Tandridge) Order 2006 and shall come into force on 28 September 2006.
Interpretation
2
In this Order —
“the 1984 Act ” means the Road Traffic Regulation Act 1984 ;
“the 1991 Act ” means the Road Traffic Act 1991; and
“the parking area” means the area designated as a permitted parking area and as a special parking area by article 4 of this Order.
Application
3
This Order applies to the whole of the district of Tandridge except —
a
the entire length of the M25, including its on and off slip roads, within the district;
b
the entire length of the M23, including its on and off slip roads, within the district;
c
the A22 from the roundabout at its junction with Burntwood Lane, Croydon Road (B2208), Succombs Hill and Woldingham Road to its junction with Eastbourne Road (B2236);
d
the A22 from its junction with Hare Lane to its junction with West Park Road and Newchapel Road; and
e
all roads over land owned by the Ministry of Defence other than highways within the district.
Designation of permitted parking area and special parking area
4
The Secretary of State hereby designates the area to which this Order applies as —
a
a permitted parking area; and
b
a special parking area.
Modification and application of Part II of the 1991 Act
5
Sections 66, 69 to 74, 78, 79 and 82 of, and Schedule 6 to, the 1991 Act, shall apply in relation to the parking area and as so applied shall have effect subject to the modifications specified in Schedule 1 to this Order.
Modification of other provisions
6
The 1984 Act shall be modified in relation to the parking area as specified in Schedule 2 to this Order.
Signed by authority of the Secretary of State
Gillian Merron
Parliamentary Under Secretary of State
Department for Transport
29th August 2006


text:
1
This Order may be cited as the Relief for Legacies Imported from Third Countries (Application) Order 2006 and comes into force on 1st January 2007.
2
For the purpose of article 21 of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 , the reference to Council Directive 77/388/ EEC in the definition of third country in article 2 of that Order is to be construed as a reference to that instrument as amended, modified or otherwise affected by the Act concerning the conditions of accession of the Republic of Bulgaria and Romania and the adjustments to the treaties on which the European Union is founded .
Paul Gray
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
28th November 2006


text:
Title, application and commencement
1
1
These Regulations may be cited as the Salmonella in Turkey Flocks and Slaughter Pigs (Survey Powers) (England) Regulations 2006.
2
These Regulations apply in relation to England.
3
These Regulations come into force on 17th November 2006.
Interpretation
2
1
In these Regulations —
“Commission Decision 2006/668/ EC ” means Commission Decision 2006/668/EC concerning a financial contribution from the Community towards a baseline survey on the prevalence of Salmonella in slaughter pigs to be carried out in the Member States ;
“Commission Decision 2006/662/EC ” means Commission Decision 2006/662/EC concerning a financial contribution from the Community towards a baseline survey on the prevalence of Salmonella in turkeys to be carried out in the Member States ;
“local authority” means —
in any part of England where there is, within the meaning of the Local Government Changes for England Regulations 1994 , a unitary authority for that local government area, that authority;
in any part of England where there is not a unitary authority —
in a metropolitan district, the council of that district;
in a non-metropolitan county, the council of that county;
in each London borough, the council of that borough; or
in the City of London, the Common Council;
“slaughterhouse” means a facility used for the killing of pigs; and
“turkey holding” means a facility used for the breeding, rearing or fattening of turkeys.
2
Expressions defined in Commission Decision 2006/668/EC and Commission Decision 2006/662/EC have the same meaning in these Regulations.
The competent authority
3
The Secretary of State is the competent authority for the purposes of Commission Decision 2006/668/EC and Commission Decision 2006/662/EC .
Information in respect of turkey holdings
4
The occupier or person in charge of a turkey holding (or any employee or agent of the occupier or person in charge of a turkey holding) must, within 7 days of receipt of a written notice from the Secretary of State, provide the information requested in that notice in respect of the survey required by Commission Decision 2006/662/EC .
Information in respect of slaughterhouses
5
The occupier or person in charge of a slaughterhouse (or any employee or agent of the occupier or person in charge of a slaughterhouse) must, within 7 days of receipt of a written notice from the Secretary of State, provide the information requested in that notice in respect of the survey required by Commission Decision 2006/668/EC .
Powers of inspectors
6
1
An inspector shall, on producing some duly authenticated document evidencing his authority, have the right at all reasonable hours to enter any turkey holding selected in accordance with Commission Decision 2006/662/EC or any slaughterhouse for the purposes of —
a
ascertaining in accordance with Commission Decision 2006/668/EC or Commission Decision 2006/662/EC —
i
whether Salmonella spp. exists or has existed there;
ii
whether anti-microbials have been used; and
iii
in the case of a turkey holding, the Salmonella vaccination status of the turkeys ; and
b
the enforcement of these Regulations.
2
When he has entered a turkey holding an inspector may —
a
take samples of faecal material;
b
examine any records in whatever form, including computerised records, and take copies of those records; and
c
take with him any person, vehicle or equipment he considers necessary for the performance or enforcement of these Regulations.
3
When he has entered a slaughterhouse an inspector may —
a
take samples from pig carcases of muscle, lymph nodes in the ileocaecal region and the aggregate of such lymph nodes;
b
take swabs from pig carcases;
c
examine any records in whatever form, including computerised records, and take copies of those records; and
d
take with him any person, vehicle or equipment he considers necessary for the performance or enforcement of these Regulations.
4
For the purpose of this regulation, “inspector” means any person appointed to be an inspector for the purposes of these Regulations by the Secretary of State or a local authority.
Offences
7
A person is guilty of an offence if he —
a
fails to comply with regulation 4;
b
fails to comply with regulation 5;
c
intentionally obstructs any person acting under these Regulations;
d
gives any information that he knows to be false or misleading to any person acting under these Regulations; or
e
otherwise than as specified in paragraph (a) and paragraph (b), fails without reasonable excuse —
i
to give any assistance or information that any person acting under these Regulations may require him to give; or
ii
to produce any record that any person acting under these Regulations may require him to produce.
Penalties
8
A person guilty of an offence under these Regulations is liable on summary conviction to a fine not exceeding level 5 on the standard scale.
Offences by bodies corporate
9
1
Where a body corporate is guilty of an offence under these Regulations, and that offence is proved to have been committed with the consent or connivance of, or to have been attributable to any neglect on the part of —
a
any director, manager, secretary or other similar representative of the body corporate; or
b
any person purporting to act in any such capacity,
he, as well as the body corporate, is guilty of the offence and is liable to be proceeded against and punished accordingly.
2
For the purposes of paragraph (1), “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.
Enforcement
10
1
These Regulations shall be enforced by the local authority.
2
The Secretary of State may direct, in relation to cases of a particular description or a particular case, that any duty imposed on a local authority under paragraph (1) shall be discharged by the Secretary of State and not by the local authority.
Revocation
11
The Salmonella in Broiler Flocks (Survey Powers) (England) Regulations 2006 and the Salmonella in Laying Flocks (Survey Powers) (England) Regulations 2005 are revoked.
Jeff Rooker
Minister of State
Department for Environment, Food and Rural Affairs
23rd October 2006


text:
Citation, commencement and application
1
1
These Regulations may be cited as the Education (Pupil Referral Units) (Application of Enactments) (England) (Amendment) (No. 2) Regulations 2006 and come into force on 1 st January 2007.
2
These Regulations apply to England.
Amendment of the Education (Pupil Referral Units) (Application of Enactments) (England) Regulations 2005
2
1
Part 2 of Schedule 1 to the Education (Pupil Referral Units) (Application of Enactments) (England) Regulations 2005 is amended as follows.
2
For paragraph 14A substitute —
14A
1
Regulations 11, 15A and 18A of the School Staffing (England) Regulations 2003 apply to units as they apply to community, voluntary controlled, community special and maintained nursery schools with the following modifications.
2
In regulation 11 —
a
for paragraph (1) substitute —
1
This paragraph applies to a person whom an authority approves for appointment as a member of staff.
,
b
in paragraph (2) for “any such person” substitute “a person to whom paragraph (1) applies”, and
c
after paragraph (14) insert —
15
In this regulation “member of staff” includes a person who works in the temporary absence of a member of staff (but does not include a person supplied by an employment business).”.
2
In regulation 15A —
a
in paragraph (1) for “or (as the case may be) the governing body have” substitute “has”, and
b
in paragraph (5) omit “or (as the case may be) the governing body”.
Jim Knight
Minister of State
Department for Education and Skills
4th December 2006


text:
Citation, commencement and effect
1
1
This Order may be cited as the Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006.
2
This Order shall come into force on 30th March 2006.
3
This Order has effect —
a
for income tax purposes for the tax year 2006-07 and subsequent tax years, and
b
for corporation tax purposes, for accounting periods ending after 5th April 2006.
4
This Order shall be deemed to have had effect —
a
for income tax purposes, for the tax year 2005-06, and
b
for corporation tax purposes, for accounting periods ending after 5th April 2005 and before 6th April 2006.
Consequential amendments to legislation
2
1
In section 836B(2) of the Income and Corporation Taxes Act 1988 (table of provisions to which that section applies), in Part 3 of the Table —
a
in column 1, after the entry “Section 71(4) of the Finance Act 1989”, insert the following entry —
Paragraph 3(1) of Schedule 12 to the Finance ( No. 2) Act 1992
, and
b
in column 2, after the entry “Employee share ownership trust (borrowing)”, insert the following entry —
Banks etc. in compulsory liquidation (taxation of certain receipts)
.
3
1
The Taxation of Chargeable Gains Act 1992 is amended as follows.
2
In section 143(1) (commodity and financial futures and qualifying options) —
a
after “section 128 of the Taxes Act” insert “and section 779 of ITTOIA 2005”, and
b
for “chargeable to tax under Schedule D otherwise than as the profits of a trade, then” substitute —
chargeable to tax —
a
under Schedule D otherwise than as the profits of a trade, or
b
under Chapter 8 of Part 5 of ITTOIA 2005,
then
3
In section 161(3) (appropriations to and from stock) for the words from “if” to “, and elects” substitute —
if —
a
he is chargeable to corporation tax in respect of the profits of the trade under Case I of Schedule D, or
b
he is chargeable to income tax in respect of the profits of the trade under Chapter 2 of Part 2 of ITTOIA 2005 and the trade is carried on wholly or partly in the United Kingdom,
and he elects
.
4
1
In the Finance (No. 2) Act 1992 amend paragraph 3 of Schedule 12 (banks etc. in compulsory liquidation: taxation of certain receipts) as follows.
2
In sub-paragraph (1) for “under Case VI of Schedule D” substitute “(in the case of corporation tax, under Case VI of Schedule D)”.
3
In sub-paragraph (3)(b) after “under section 100 of the Taxes Act 1988” insert “or section 173 of the Income Tax (Trading and Other Income) Act 2005”.
5
1
In the Finance Act 2002 amend Schedule 12 (tax relief for expenditure on research and development) as follows.
2
In paragraph 4(6)(b) —
a
after “trade, profession or vocation” insert “(i)”, and
b
after “Schedule D” insert —
, or
ii
which is carried on wholly or partly in the United Kingdom and the profits of which are chargeable to tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005
.
3
In paragraph 5(6)(b) —
a
after “trade, profession or vocation” insert “(i)”, and
b
after “Schedule D” insert —
, or
ii
which is carried on wholly or partly in the United Kingdom and the profits of which are chargeable to tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005
.
4
In paragraph 8(a) after “Schedule D” insert —
, or
iii
by any person otherwise than in the course of carrying on wholly or partly in the United Kingdom a trade, profession or vocation the profits of which are chargeable to tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005
.
Gillian Merron
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
29th March 2006