text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (European Central Counterparty Limited and the Turquoise Multilateral Trading Facility) Regulations 2008 and shall come into force on 30th July 2008.
2
These Regulations shall have effect —
a
for the purposes of the charge to stamp duty, in relation to instruments executed on or after 30th July 2008;
b
for the purposes of the charge to stamp duty reserve tax —
i
in the case of agreements to transfer traded securities which are not conditional, in relation to agreements made on or after 30th July 2008;
ii
in the case of agreements to transfer traded securities which are conditional, in relation to agreements where the condition is satisfied on or after that date.
Interpretation
2
In these Regulations —
“clearing participant” means a member of EuroCCP who as such is permitted by the Rules of EuroCCP to clear transactions made on the Facility for a traded security and who may or may not also be a participant in the Facility;
“client” means a person who gives instructions to a non-clearing firm for traded securities to be sold on the Facility;
“EuroCCP” means European Central Counterparty Limited, a company which is a recognised clearing house under the Financial Services and Markets Act 2000 ;
“the Facility” means the multilateral trading facility operated by Turquoise Services Limited, a company which is permitted to operate a multilateral trading facility for the purposes of Part IV of the Financial Services and Markets Act 2000;
“nominee” means a person whose business is or includes holding traded securities as a nominee for EuroCCP acting in its capacity as a person providing clearing services in connection with a transaction made on the Facility, or as a nominee for a clearing participant (as the case may be);
“non-clearing firm” means a participant in the Facility other than a clearing participant;
“traded securities” means stocks and shares which are issued or raised by a company but does not include stocks and shares issued by a company not incorporated in the United Kingdom unless —
they are registered in a register kept in the United Kingdom by or on behalf of the company; or
in the case of shares, they are paired, within the meaning of section 99(6A) of the Finance Act 1986 , with shares issued by a company incorporated in the United Kingdom.
Prescription of recognised clearing house
3
For the purposes of sections 116 and 117 of the Finance Act 1991 —
a
Turquoise Multilateral Trading Facility (“the Facility”) is prescribed as a recognised investment exchange; and
b
EuroCCP is prescribed as a recognised clearing house.
Prescribed circumstances for the purposes of sections 116 and 117
4
1
In the circumstances prescribed by paragraph (2) below, a charge to stamp duty or stamp duty reserve tax shall be treated as not arising.
2
The circumstances prescribed are where, in connection with a transaction made on the Facility —
a
traded securities of a particular kind are transferred, or agreed to be transferred, from —
i
a clearing participant or a nominee of a clearing participant to another clearing participant or nominee, or
ii
a non-clearing firm or its client to a clearing participant or a nominee of a clearing participant, or
iii
a clearing participant or a nominee of a clearing participant to EuroCCP or to a nominee of that clearing house, or
iv
a person other than a clearing participant to EuroCCP or to a nominee of that clearing house, as a result of a failure by a clearing participant to fulfil his obligations in respect of the transaction concerned to transfer traded securities to EuroCCP or to a nominee of that clearing house, or
v
EuroCCP or a nominee of that clearing house to a clearing participant or a nominee of a clearing participant; and
b
the person to whom those securities are agreed to be transferred under any of the agreements specified in sub-paragraph (a) above (“the relevant agreement”) is required on receipt of those securities to transfer traded securities under a matching agreement to another person or, in the case of an agreement falling within paragraph (iv) of that sub-paragraph, would have been so required if the failure referred to in that paragraph had not occurred.
3
In paragraph (2) above —
a
“matching agreement” means an agreement under which —
i
the traded securities agreed to be transferred are of the same kind as the traded securities agreed to be transferred under the relevant agreement, and
ii
the number and transfer price of the traded securities agreed to be transferred are identical to the number and transfer price of the traded securities agreed to be transferred under the relevant agreement;
b
references to EuroCCP are references to that clearing houses in its capacity as a person providing clearing services in connection with a transaction made on the Facility;
c
references to a clearing participant are references to a clearing participant in his capacity as such.
Consequential provision
5
1
Traded securities which are the subject of an agreement specified in regulation 4(2)(a) shall be dealt with by a clearing participant who is a party to the agreement in a separate designated account, and not otherwise.
2
In paragraph (1) above “designated account” means an account designated by EuroCCP for a clearing participant in connection with the traded securities concerned.
Alan Campbell
Claire Ward
Two of the Lords Commissioners of Her Majesty’s Treasury
8th July 2008


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
This Order may be cited as the Income Tax (Limits for Enterprise Management Incentives) Order 2008 and shall come into force on 6th April 2008.
Increase in limits for enterprise management incentives
2
1
The EMI code in the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
2
For the sums specified in —
a
paragraph 5(1)(a) of Schedule 5;
b
paragraph 6(1) and (3) of that Schedule, and
c
section 536(1)(e),
the sum of £120,000 is substituted.
Dave Watts
Alan Campbell
Two of the Lords Commissioners for Her Majesty’s Treasury
12th March 2008


text:
1
This Order may be cited as the A282 Trunk Road (Dartford-Thurrock Crossing Charging Scheme) Order 2008 and shall come into force on 15th November 2008, and shall remain in force indefinitely.
2
In this Order —
1
all measurements of distance are measured along the route of the relevant highway;
2
“the plan” means the plan marked “The A282 Trunk Road (Dartford-Thurrock Crossing Charging Scheme) Order 2008”, signed by authority of the Secretary of State for Transport, and deposited at DfT Records Management Branch, Floor 13 (IMD), Ashdown House, St Leonards on Sea, Hastings, East Sussex TN37 7GA; and
3
“local resident” means a person who permanently resides in the borough of Dartford or Thurrock.
4
From 2200 hours on the 15 November 2008 the length of highway set out in Schedule 1 (“the Crossing”) and indicated on the plan, shall become subject to the charging regime set out in Schedule 2.
5
The charging regime set out in Schedule 2 may be varied by the Secretary of State in the time and manner set out in Schedule 3.
3
The charging regime shall apply to all classes of motor vehicles using the highway described in Schedule 2 with the exception of those motor vehicles set out in Schedule 4.
4
1
The Secretary of State (or his agent) may enter into agreements (“composition agreements”) under which persons compound in advance, on such terms as may be provided by the agreement, for the payment of charges on a motor vehicle with respect to the use of the Crossing.
2
The composition agreement may relate to use on such number of occasions, or during such period, as may be provided by the agreement, and may provide for a reduction to the charges set out in Schedule 2.
3
Any composition agreement as described in (1) offered by the Secretary of State or his agent must be offered on the same terms to all persons seeking to enter a composition agreement in relation to the use of the Crossing.
5
1
The Secretary of State (or his agent) may enter into agreements (“local resident’s agreement”) under which local residents may compound in advance, on such terms as may be provided by the agreement, for the payment of charges on the motor vehicle specified in that Agreement, with respect to the use of the Crossing.
2
A local resident’s agreement may relate to use on such number of occasions, or during such period, as may be provided by the agreement, and may provide for a reduction to, or exemption from, the charges set out in Schedule 2.
3
Any local resident’s agreement as described in (1) offered by the Secretary of State or his agent must be offered on the same terms to all persons seeking to enter a local resident’s agreement in relation to the use of the Crossing.
6
Nothing in this Order shall prevent the Secretary of State from suspending this Order at any time when such suspension is considered necessary for the purpose of facilitating the movement of traffic or in the interests of the safety of the public.
7
The A282 Trunk Road (Dartford- Thurrock Crossing Charging Scheme) Order 2002 is revoked.
Signed by authority of the Secretary of State for Transport
Martin Jones
A Divisional Director
Highways Agency
21st July 2008


text:
Citation, commencement and extent
1
1
These Regulations may be cited as the Communications (Television Licensing) (Amendment) Regulations 2008 and come into force on 1st April 2008.
2
These Regulations extend to the Channel Islands and the Isle of Man.
Amendment of the 2004 Regulations
2
The Communications (Television Licensing) Regulations 2004 (“the 2004 Regulations”) are amended as set out in Regulations 3 to 6 of these Regulations.
Amendment of Schedule 1
3
In Schedule 1 (Issue fees for TV licences) —
a
for “£45.50” in each place where it occurs substitute “£47.00”;
b
for “£135.50” in each place where it occurs substitute “£139.50”.
Amendment of Schedule 2
4
1
Schedule 2 (Fees for TV licences payable by instalments) is amended as follows.
2
In paragraph 2(1), for “£35.14” and “£35.12” substitute, respectively, “£36.14” and “£36.12”.
3
In each of paragraphs 5(1) and 6(1), for “2007” substitute “2008”.
4
For table 1 substitute table 1 in the Schedule to these Regulations.
5
For table 2 substitute table 2 in the Schedule to these Regulations.
6
In paragraph 7(6) —
a
in paragraph (b) for “2007” substitute “2008”; and
b
for “£79.05” and “£11.29” substitute, respectively, “£81.40” and “£11.62”.
7
For table 3 substitute table 3 in the Schedule to these Regulations.
8
In paragraph 9, for paragraph (c) substitute —
c
the amount of each of the first 18 of those instalments is to be £5.50 and the amount of each of the remaining 7 instalments is to be £5.00.
9
In paragraph 11 —
a
in sub-paragraph (1) for “£70.50” substitute “£71.50”;
b
in sub-paragraph (2) for “£57.50” substitute “£58.50”;
c
in sub-paragraph (4) for “£38.00” substitute “£40.00”;
d
in sub-paragraph (5) for “£25.50” substitute “£27.00”.
10
In paragraph 12 —
a
in sub-paragraph (1) for “£70.50” substitute “£71.50”;
b
in sub-paragraph (2)(b) for “£6.50” substitute “£6.80”;
c
for sub-paragraph (3)(b) substitute —
b
the amount of each of the 8 instalments is to be £8.50.
;
d
in sub-paragraph (4)(b) for “£10.90” and “£10.50” substitute, respectively, “£11.40” and “£11.00”;
e
for sub-paragraph (5)(b) substitute —
b
the amount of each of the 4 instalments is to be £17.00.
.
11
In paragraph 13 —
a
in sub-paragraph (1) for “£57.50” substitute “£58.50”;
b
for sub-paragraph (2)(a) to (d) substitute —
a
sub-paragraph (2)(b) is to have effect as if it provided for each of the 10 instalments to be £8.10;
b
sub-paragraph (3)(b) is to have effect as if it provided for the first 7 of the instalments to be £10.20, and the remaining instalment to be £9.60;
c
sub-paragraph (4)(b) is to have effect as if it provided for the amount of each of the 6 instalments to be £13.50;
d
sub-paragraph (5)(b) is to have effect as if it provided for the amount of each of the 4 instalments to be £20.25.
12
In paragraph 14 —
a
for sub-paragraph (2)(a) substitute —
a
sub-paragraph (2)(b) is to have effect as if it provided for the amount of each of the 10 instalments to be £9.05;
b
in sub-paragraph (2)(b) for “£10.90” and “£10.20” substitute, respectively, “£11.40” and “£10.70”;
c
in sub-paragraph (2)(c) for “£14.50” and “£14.00” substitute, respectively, “£15.10” and “£15.00”;
d
in sub-paragraph (2)(d) for “£21.70” and “£21.40” substitute, respectively, “£22.70” and “£22.40”.
13
In paragraph 15 —
a
in sub-paragraph (1) for “£38.00” substitute “£40.00”;
b
for sub-paragraph (2)(a) substitute —
a
sub-paragraph (2)(b) is to have effect as if it provided for the amount of each of the 10 instalments to be £9.95;
;
c
in sub-paragraph (2)(b) for “£12.20” and “£12.10” substitute, respectively, “£12.50” and “£12.00”;
d
in sub-paragraph (2)(c) for “£16.30” and “£16.00” substitute, respectively, “£16.60” and “£16.50”;
e
in sub-paragraph (2)(d) for “£24.40” and “£24.30” substitute, respectively, “£24.90” and £24.80”.
14
In paragraph 16 —
a
in sub-paragraph (1) for “£25.50” substitute “£27.00”;
b
in sub-paragraph (2)(a) for “£11.00” substitute “£11.25”;
c
in sub-paragraph (2)(b) for “£13.80” and “£13.40” substitute, respectively, “£14.10” and “£13.80”;
d
for sub-paragraph (2)(c) substitute —
c
sub-paragraph (4)(b) is to have effect as if it provided for the amount of each of the 6 instalments to be “£18.75;
;
e
for sub-paragraph (2)(d) substitute —
d
sub-paragraph (5)(b) is to have effect as if it provided for the amount of each of the first 3 instalments to be “£28.20” and the final instalment to be “£27.90.
.
15
In paragraph 17 —
a
for sub-paragraph (2)(a) substitute —
a
sub-paragraph (2)(b) is to have effect as if it provided for the amount of each of the 10 instalments to be £12.95;
;
b
in sub-paragraph (2)(b) for “£15.70” and “£15.60” substitute, respectively, “£16.20” and “£16.10”;
c
in sub-paragraph (2)(c) for “£21.00” and “£20.50” substitute, respectively, “£21.60” and “£21.50”;
d
in sub-paragraph (2)(d) for “£31.40” and “£31.50” substitute, respectively, “£32.40” and “£32.30”.
Amendment of Schedule 3
5
1
In the table in Part 1 of Schedule 3 (Fees for interim TV licences) for “£3.791” and “£11.291” substitute, respectively, “£3.916” and “£11.625”.
2
In paragraph 1(5)(b) of Part 2 of that Schedule (Interim TV licence (including colour): payment by instalments) for “£135.50” substitute “£139.50”.
Amendment of Schedule 5
6
In Schedule 5 (TV licence fees for hotels and hospitality areas, and mobile units) —
a
for “£45.50” in each place where it occurs substitute “£47.00”; and
b
for “£135.50” in each place where it occurs substitute “£139.50”.
Saving and transitional provision
7
In relation to a TV licence issued before 1st April 2008 Schedules 1 to 5 to the 2004 Regulations continue to have effect without the amendments made by these Regulations.
Andy Burnham
Secretary of State
Department for Culture, Media and Sport
3rd March 2008
We consent to the making of these Regulations to the extent that they are made under section 365 of the Communications Act 2003.
Alan Campbell
Steve McCabe
Two of the Commissioners of Her Majesty’s Treasury
6th March 2008


text:
Citation, interpretation, commencement and application
1
1
This Order may be cited as the Firefighters’ Pension Scheme (England) (Amendment) Order 2008.
2
In this article “the Scheme” means the New Firefighters’ Pension Scheme (England) set out in Schedule 1 to the Firefighters’ Pension Scheme (England) Order 2006 .
3
This Order shall come into force on 29 th February 2008 but, subject to paragraphs (4) and (5), shall have effect from 6th April 2006.
4
The following provisions of the Schedule to this Order, and so much of article 2 of this Order as relates to those provisions, shall have effect from 1st October 2006 —
a
paragraph 3(b),
b
paragraph 4(f), in so far as it relates to new rule 7A of Part 3 of the Scheme (additional pension benefit: long service), and so much of new rule 7C as relates to new rule 7A, and
c
paragraph 11(b)(iv).
5
The following provisions of the Schedule, and so much of article 2 as relates to those provisions, shall have effect from 1st July 2007 —
a
paragraph 4(f), in so far as it relates to new rule 7B of Part 3 of the Scheme (additional pension benefit: continual professional development), and so much of new rule 7C as relates to new rule 7B, and
b
paragraph 11(a)(i) and (b)(i).
6
This Order applies in relation to England only .
Amendment of the Firefighters’ Pension Scheme (England) Order 2006
2
1
Schedule 1 to the Firefighters’ Pension Scheme (England) Order 2006 shall be amended in accordance with the Schedule to this Order.
Signed by authority of the Secretary of State for Communities and Local Government
John Healey
Minister of State
Department for Communities and Local Government
30th January 2008


text:
Citation and commencement
1
This Order may be cited as the Magistrates’ Courts Fees Order 2008 and shall come into force on 1st May 2008.
Fees payable
2
The fees set out in column 2 of Schedule 1 are payable in magistrates’ courts in respect of the items described in column 1 in accordance with and subject to the directions specified in that column.
3
1
No fee is payable in respect of —
a
criminal matters (except for the supply of a document prepared for use in connection with a criminal matter but which is for use in connection with a matter which is not a criminal matter);
b
any summons, warrant, notice or order issued, given or made under sections 83(1) or (2), 88, 89 or 136 of the Magistrates’ Courts Act 1980 , or under any rule made for the purpose of those provisions; or
c
binding over proceedings.
2
In this article, “binding over proceedings” means any proceedings instituted (whether by way of complaint under section 115 of the Magistrates’ Courts Act 1980 or otherwise) with a view to obtaining from a magistrates’ court an order requiring a person to enter into a recognizance to keep the peace or to be of good behaviour.
4
Where by any convention entered into by Her Majesty with any foreign power it is provided that no fee is required to be paid in respect of any proceedings, the fees specified in this Order are not payable in respect of those proceedings.
Remissions and part remissions
5
Schedule 2 applies for the purpose of ascertaining whether a party is entitled to a remission or part remission of a fee prescribed by this Order.
Revocations
6
The instruments listed in column 1 of the table in Schedule 3 (which have the references listed in column 2) are revoked.
Transitional provision
7
Fees 10.2(b) and (c) are not payable in respect of an issues resolution hearing, pre-hearing review or final hearing which has been listed on any day between 1st May 2008 and 14th May 2008 inclusive.
Signed by authority of the Lord Chancellor
Bridget Prentice
Parliamentary Under Secretary of State
Ministry of Justice
3rd April 2008
We consent,
Steve McCabe
Claire Ward
Two of the Lords Commissioners of Her Majesty’s Treasury
7th April 2008


text:
Citation and commencement
1
These Regulations may be cited as the Motor Vehicles (Tests) (Amendment) Regulations 2008 and shall come into force on 30th June 2008.
Preliminary
2
The Motor Vehicles (Tests) Regulations 1981 are amended as follows.
Amendments to regulation 20 (fees for examinations)
3
1
Regulation 20 is amended as follows.
2
In the provisions specified in column (1) of the following Table for each amount specified in column (2) substitute the amount specified in column (3).
TABLE
(1) (2) (3) Regulation Existing Amount (£) Substituted Amount (£)
20(1)(a) 27.15 28.65 20(1)(aa) 34.65 36.55 20(1)(b) 34.65 36.55 20(1)(c)(i) 52.60 55.50 20(1)(c)(ii) 50.35 53.10 20(1)(ca) 58.75 62.00 20(1)(d)(i) 74.10 78.15 20(1)(d)(ii) 54.65 57.65 20(1)(da)(i) 114.45 120.70 20(1)(da)(ii) 73.95 78.00 20(1)(f) 53.80 56.75
Amendment to regulation 25 (charges for entries in the electronic record and payments on account)
4
In regulation 25(1), for “£1.71” substitute “£1.85”.
Signed by authority of the Secretary of State
Jim Fitzpatrick
Parliamentary Under Secretary of State
Department for Transport
28th May 2008


text:
1
This Order may be cited as the A421 Trunk Road (M1 Junction 13 to Bedford Improvements and Detrunking) Order 2008 and shall come into force on 31st July 2008.
2
In this Order —
1
all measurements of distance are measured along the route of the relevant highway; and
2
__
a
“classified road” as a classification for a highway, means that the highway is not a principal road for the purposes of enactments or instruments which refer to highways classified as principal roads but is a classified road for the purpose of every enactment and instruments which refers to highways classified by the Secretary of State and which does not specifically refer to their classification as principal roads;
b
“the new main road” means the new highway which the secretary of State proposes to construct along the routes described in Schedule 1 to this Order;
c
“the new trunk roads” means the new main road and the slip roads;
d
“the plan” means the plans numbered HA 10/MP/088 comprising plans numbered 1 and 2 and marked “The A421 Trunk Road (M1 Junction 13 to Bedford Improvements and Detrunking) Order 2008”, signed by authority of the Secretary of State for Transport and deposited at DCLG-DfT Records Management Branch, Floor 13 (IMD), Ashdown House, St Leonards on Sea, Hastings, East Sussex, TN37 7GA;
e
“the slip roads” means the new highways which the Secretary of State proposes to construct along the routes described in Schedule 2 to this Order and which connect the main new road with other highways or proposed highways at the places stated in that Schedule; and
f
“the trunk road” means the A421 Trunk Road.
3
T he new main road and the slip roads shall become trunk roads from the date when this Order comes into force.
4
The centre line of each of the trunk roads is indicated by a heavy black continuous line on plan 1.
5
The length of the trunk road described in the Schedule 3 to this Order shall cease to be a trunk road and shall be classified as a classified road from the date on which the Secretary of State notifies the Bedfordshire County Council that the new trunk road is open for traffic.
6
The centre line of the trunk road to cease to be a trunk road is indicated by a heavy black dashed-line on Plan 2.
7
The Secretary of State directs as respects any part of a highway which crosses the route of any of the new trunk roads that —
a
where the highway is maintainable at the public expense by a local highway authority, the part in question shall be maintained by that authority, and
b
where the highway is not so maintainable and is not maintainable under a special enactment or by reason of tenure, enclosure or prescription, the Secretary of State shall be under no duty to maintain the part in question,
until, in either case, a date to be specified in a notice given by the Secretary of State to the highway authority for that highway. The date specified will not be later than the date on which the relevant route is opened for traffic.
Signed by authority of the Secretary of State for Transport
Jon Griffiths
A Divisional Director
Highways Agency
29th July 2008


text:
Citation and commencement
1
This Order may be cited as the Digital Switchover (Disclosure of Information) Act 2007 (Prescription of Information) (Amendment) Order 2008 and shall come into force on 27th October 2008.
Substitutions
2
In article 3(4) of the Digital Switchover (Disclosure of Information) (Prescription of Information) Order 2007 —
a
in the definition of “Digital Switchover Help Scheme”, for “30th April 2007” substitute “28th March 2008 ”; and
b
in the definition of “qualifying individual”, for “clause 8(1)(b)(i)” substitute “clause 8(1)(b)”.
Andy Burnham
Secretary of State
for Culture, Media and Sport
29th September 2008


text:
Title, application and commencement
1
These Regulations —
a
may be cited as the Animals and Animal Products (Import and Export) (England) (Amendment) Regulations 2008;
b
apply in England; and
c
come into force on 15th January 2009.
Amendment to the Animals and Animal Products (Import and Export) (England) Regulations 2006
2
1
The Animals and Animal Products (Import and Export) (England) Regulations 2006 are amended in accordance with this regulation.
1
In regulation 1(2) delete the definition of “bluetongue susceptible animal”.
2
For regulation 1(5) substitute —
5
Unless specifically defined in these Regulations, any expression used in these Regulations has the meaning it bears in —
a
Council Directive 90/425/ EEC concerning veterinary and zootechnical checks applicable in intra-Community trade in certain live animals and products with a view to the completion of the single market ( OJ No L224, 18.8.90, p. 29 as last amended by Directive 2002/33/ EC of the European Parliament and of the Council, OJ No. L 315, 19.11.2002, p. 14); and
b
Council Directive 91/496/EEC laying down the principles governing the organisation of veterinary checks on animals entering the Community from third countries (OJ L 268, 24.9.1991, p. 56 as last amended by Council Directive 2006/104/EC , OJ No. L363, 20.12.2006, p. 352 ).
.
3
After regulation 1(6) add —
7
Any reference in these Regulations to an instrument of the European Community is a reference to that instrument as amended from time to time.
.
4
In regulation 35 delete “and subject to paragraph (1),”.
5
Schedule 1 is deleted.
6
For Schedules 2, 3, and 7 to those Regulations, substitute the replacements set out in the Schedule to these Regulations.
Amendment to the Animals and Animal Products (Import and Export) (England)(Amendment) Regulations 2007
3
Regulation 2(2) of the Animals and Animal Products (Import and Export) (England) (Amendment) Regulations 2007 is revoked.
Jane Kennedy
Minister of State
Department for Environment, Food and Rural Affairs
15th December 2008


text:
1
This Order may be cited as the A456 Trunk Road (Detrunking) Order 2008 and shall come into force on 28th April 2008.
2
In this Order —
i
“the plan” means the plan folio numbered HA10/ TD /020 consisting of sheets 1 and 2 and marked “A456 (Detrunking) Order 2008”. signed by the authority of the Secretary of State for Transport and deposited at DETR Records Management Branch, Ashdown House, 123 Victoria Street, London SW1 6DE;
ii
“principal road” as a classification for a highway, means that the highway is a principal road for the purposes of enactments and instruments which refer to highways classified as principal roads and is also classified for the purpose of every other enactment and instrument which refers to highways classified by the Secretary of State; and
iii
“the trunk road” means the A456 Trunk Road.
3
The length of the trunk road described in the Schedule shall cease to be a trunk road and shall be classified as a principal road from the date on which this Order comes into force.
Signed by authority of the Secretary of State for Transport
Graham Bowskill
A Divisional Director Highways Agency
3rd March 2008


text:
Citation and commencement
1
These Regulations may be cited as the Stamp Duty Land Tax (Open-ended Investment Companies) Regulations 2008 and shall come into force on 6th April 2008.
Interpretation
2
In these Regulations —
“authorised unit trust” means a unit trust scheme in the case of which an order under section 243 of the Financial Services and Markets Act 2000 is in force;
“land transaction” has the meaning given by section 43(1) of the Finance Act 2003; and
“land transaction return” has the meaning given by section 76(1) of that Act.
Conversion of an authorised unit trust to an open-ended investment company – exemption from stamp duty land tax charge
3
1
A land transaction transferring any property which is subject to the trusts of an authorised unit trust (“the target trust”) to an open-ended investment company (“the acquiring company”) is exempt from charge to stamp duty land tax if the conditions set out in paragraph (2) are fulfilled.
2
Those conditions are that —
a
the transfer forms part of an arrangement for the conversion of an authorised unit trust to an open-ended investment company, whereby the whole of the available property of the target trust becomes the whole of the property of the acquiring company;
b
under the arrangement all the units in the target trust are extinguished;
c
the consideration under the arrangement consists of or includes the issue of shares (“the consideration shares”) in the acquiring company to the persons who held the extinguished units;
d
the consideration shares are issued to those persons in proportion to their holdings of the extinguished units; and
e
the consideration under the arrangement does not include anything else, other than the assumption or discharge by the acquiring company of liabilities of the trustees of the target trust.
3
Relief under this regulation must be claimed in a land transaction return or an amendment of such a return.
4
In this regulation and in regulation 4 “the whole of the available property of the target trust” means the whole of the property subject to the trusts of the target trust, other than any property which is retained for the purpose of discharging liabilities of the trustees of the target trust.
5
For the purposes of this regulation and regulation 4, each of the parts of an umbrella scheme (and not the scheme as a whole) shall be regarded as an authorised unit trust, and “umbrella scheme” has the same meaning as in section 468 of the Income and Corporation Taxes Act 1988 .
Amalgamation of an authorised unit trust with an open-ended investment company – exemption from stamp duty land tax charge
4
1
A land transaction transferring any property which is subject to the trusts of an authorised unit trust (“the target trust”) to an open-ended investment company (“the acquiring company”) is exempt from charge to stamp duty land tax if the conditions set out in paragraph (2) are fulfilled.
2
Those conditions are that —
a
the transfer forms part of an arrangement for the amalgamation of an authorised unit trust with an open-ended investment company, whereby the whole of the available property of the target trust becomes part (but not the whole) of the property of the acquiring company;
b
under the arrangement all the units in the target trust are extinguished;
c
the consideration under the arrangement consists of or includes the issue of shares (“the consideration shares”) in the acquiring company to the persons who held the extinguished units;
d
the consideration shares are issued to those persons in proportion to their holdings of the extinguished units; and
e
the consideration under the arrangement does not include anything else, other than the assumption or discharge by the acquiring company of liabilities of the trustees of the target trust.
3
Relief under this regulation must be claimed in a land transaction return or an amendment of such a return.
Dave Watts
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
12th March 2008


text:
Citation, commencement, interpretation and application
1
1
These Regulations may be cited as the Protection of Children and Vulnerable Adults and Care Standards Tribunal (Amendment) Regulations 2008 and come into force on 1st September 2008.
2
In these Regulations, “the Tribunal Regulations ” means the Protection of Children and Vulnerable Adults and Care Standards Tribunal Regulations 2002 .
3
Regulations 2 and 4 apply to England, and regulations 3 and 5 apply to England and Wales.
Amendment to regulation 1(2) of the Tribunal Regulations
2
In regulation 1(2) of the Tribunal Regulations (citation, commencement and interpretation), in the definition of “the Suspension Regulations” —
a
in sub-paragraph (b), omit “or”; and
b
after sub-paragraph (c), insert —
or
d
the Childcare (Early Years and General Childcare Registers)(Common Provisions) Regulations 2008 ;
.
Amendment to regulation 4 of the Tribunal Regulations
3
In Regulation 4 of the Tribunal Regulations (procedure for appeals, determinations and applications for leave) —
a
in paragraph (7)(a), after “providing day care” insert —
and who is registered under section 79F of the 1989 Act;
aa
a decision to suspend the registration of a person who is registered under Chapter 2 (regulation of early years provision), Chapter 3 (regulation of later years provision for children under 8) or Chapter 4 (voluntary registration) of the 2006 Act ;
;
and
b
in paragraph (7)(b), for “registration” substitute “registrations”.
Amendment to Schedule 2 to the Tribunal Regulations
4
In paragraph 3 of Schedule 2 to the Tribunal Regulations (appeal under section 79M of the 1989 Act or section 74 of the 2006 Act against a decision of the registration authority or an order of a justice of the peace) —
a
in sub-paragraph (3)(c)(ii) after “the 1989 Act” insert “or section 73 of the 2006 Act”;
b
in sub-paragraph (3)(c)(iii) —
i
after “the 1989 Act” insert “or section 72(2) of the 2006 Act”; and
ii
for “subsection (5)(b) of that section” substitute “section 79K(5)(b) of the 1989 Act or section 72(5)(b) of the 2006 Act ”.
Amendment to Schedule 7 to the Tribunal Regulations
5
In Schedule 7 to the Tribunal Regulations (appeals under the Suspension Regulations) —
a
in paragraph 1(a), after “providing day care” insert —
and who is registered under section 79F of the 1989 Act;
aa
a decision to suspend the registration of a person who is registered under Chapter 2 (regulation of early years provision), Chapter 3 (regulation of later years provision for children under 8) or Chapter 4 (voluntary registration) of the 2006 Act;
;
and
b
in paragraph (1)(b), for “registration” substitute “registrations”.
Signed by authority of the Secretary of State
Bridget Prentice
Parliamentary Under Secretary of State
Ministry of Justice
3rd July 2008


text:
Citation, commencement and effect
1
1
This Order may be cited as the Insurance Companies (Corporation Tax Acts) (Amendment) (No. 2) Order 2008 and shall come into force on 27th December 2008.
2
This Order has effect in relation to transfers of long-term business made on or after that date.
Amendment of section 432YA of the Income and Corporation Taxes Act 1988
2
1
Amend section 432YA of the Income and Corporation Taxes Act 1988 (long-term business other than life assurance business – adjustment consequent on change in Insurance Prudential Sourcebook) as follows.
2
In subsection (2), for “long-term business which is not life assurance business” substitute “PHI business”.
3
For subsection (6) substitute —
6
This section is subject to sections 82E and 82F of the Finance Act 1989 (treatment of transferors and transferees under insurance business transfer schemes) and those sections shall apply in relation to this section as if —
a
any reference in them to a provision of section 82D of that Act (treatment of profits: life assurance – adjustment consequent on change in Insurance Prudential Sourcebook) were a reference to the corresponding provision of this section, and
b
the reference to life assurance business in section 82E was a reference to PHI business.
.
4
In the heading, for “long-term business other than life assurance business” substitute “PHI business”.
Amendment of section 82E of the Finance Act 1989
3
1
Amend section 82E of the Finance Act 1989 (section 82D: treatment of transferors under insurance business transfer schemes) as follows.
2
For subsection (4) substitute —
4
The transferor may make an election under this subsection if —
a
the transferee is a company which is a non-profit company, or
b
the transfer is to a non-profit fund of a company which is a not a non-profit company,
and (in either case) the transferee carries on life assurance business otherwise than on a mutual basis in the period of account of the transferee in which the transfer takes place and the profits of that business for that period are charged to tax under the I minus E basis.
.
3
For subsections (6) and (7) substitute —
6
Where the transferor makes an election under subsection (4) above, then for any period of account of the transferor ending on or after the transfer —
a
in the case of a transfer of the whole of the long-term business, no amount shall be brought into account under section 82D(2)(b) above;
b
in the case of a transfer of part of the long-term business, the amount to be so brought into account shall be reduced by the appropriate amount mentioned in section 82F(4) below.
7
Where the transferor does not make an election under subsection (4) above, then in computing profits for the purposes of the Taxes Act 1988 in accordance with the provisions applicable to Case I of Schedule D —
a
in the case of a transfer of the whole of the long-term business —
i
the aggregate of all the amounts that would have been brought into account under section 82D(2)(b) above for periods of account of the transferor subsequent to the transfer if the transfer had not taken place shall be brought into account as a trading receipt of the transferor for the period of account ending immediately before the transfer, and
ii
in relation to periods of account of the transferor subsequent to the transfer, section 82D(2)(b) above shall have no effect;
b
in the case of a transfer of part of the long-term business —
i
the transferor’s relevant proportion of the aggregate referred to in paragraph (a)(i) above shall be brought into account as a trading receipt of the transferor for the period of account ending immediately before the transfer, and
ii
in relation to periods of account of the transferor subsequent to the transfer, the amount to be brought into account under section 82D(2)(b) above shall be reduced by the transferor’s relevant proportion.
.
4
After subsection (7) add —
8
The transferor’s relevant proportion referred to in subsection (7) above is that proportion which the total amount of the liabilities of the transferor to policy holders and annuitants transferred to the transferee or the transferees bears to the total of such liabilities of the transferor immediately before the transfer.
9
But in the case of a transfer where the total amount of the liabilities of the transferor so transferred is below nil, the transferor’s relevant proportion is such proportion of the aggregate referred to in subsection (7)(a)(i) above as is just and reasonable.
.
Amendment of section 82F of the Finance Act 1989
4
1
Amend section 82F of the Finance Act 1989 (section 82D: treatment of transferees under insurance business schemes) as follows.
2
In subsection (1)(b), for “does not make” substitute “makes”.
3
In subsection (5A), for “negative” substitute “below nil”.
4
In subsection (6), after “transferred to the transferee” insert “(or if more than one, all of the transferees)”.
5
After subsection (6) insert —
6A
But where the total amount of the liabilities of the long-term business of the transferor transferred to all the transferees is below nil, the appropriate amount is such proportion of XA as is just and reasonable to attribute to all the transferees.
.
Frank Roy
Tony Cunningham
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd December 2008


text:
Citation, commencement, extent and application
1
1
This Order may be cited as the Landsbanki Freezing Order 2008 and comes into force at 10.10 a.m. on 8th October 2008.
2
This Order extends to the United Kingdom.
3
An offence may be committed under this Order by —
a
any person in the United Kingdom;
b
any person elsewhere who is —
i
a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen;
ii
a person who under the British Nationality Act 1981 is a British subject;
iii
a British protected person within the meaning of that Act;
iv
a body incorporated under the law of any part of the United Kingdom.
Interpretation
2
1
In this Order —
“the 2000 Act ” means the Financial Services and Markets Act 2000 ;
“ the Authorities ” means —
the Central Bank of Iceland, Kalkofnsvegi 1, 150 Reykjavik;
the Icelandic Financial Services Authority (the Fjármálaeftirlitið); and
the Landsbanki receivership committee established by the Icelandic Financial Services Authority;
“body corporate” includes a Scottish partnership and “a body incorporated under the law of any part of the United Kingdom” is to be interpreted accordingly;
“frozen funds” has the meaning given in article 4(1) ;
“funds” means financial assets and economic benefits of any kind, including (but not limited to) —
gold, cash, cheques, claims on money, drafts, money orders and other payment instruments;
deposits with relevant institutions or other persons, balances on accounts, debts and debt obligations;
publicly and privately traded securities and debt instruments, including stocks and shares, certificates representing securities, bonds, notes, warrants, debentures and derivative products;
interest, dividends or other income on or value accruing from or generated by assets;
credit, rights of set-off, guarantees, performance bonds or other financial commitments;
letters of credit, bills of lading, bills of sale; and
documents providing evidence of an interest in funds or financial resources;
“Landsbanki” means Landsbanki Íslands hf., a public limited company incorporated under the law of Iceland;
“relevant institution” means —
a person who has permission under Part 4 of the 2000 Act; and
an EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to the 2000 Act which has permission under paragraph 15 of that Schedule as a result of qualifying for authorisation under paragraph 12 of that Schedule to accept deposits.
2
The definition of “relevant institution” in paragraph (1) must be read with —
a
section 22 of the 2000 Act;
b
any relevant order under that section; and
c
Schedule 2 to that Act.
Specified persons
3
1
The following are specified persons for the purposes of this Order —
a
Landsbanki;
b
the Authorities; and
c
the Government of Iceland.
2
If a specified person makes a written request, the Treasury must give it written reasons why it has been specified.
Freezing prohibitions
4
1
The provisions of this article apply in relation to the following funds (“frozen funds”) —
a
funds owned, held or controlled by Landsbanki; and
b
funds relating to Landsbanki and owned, held or controlled by —
i
any of the Authorities; or
ii
the Government of Iceland.
2
A person must not make frozen funds available to or for the benefit of a specified person.
3
A person must not make frozen funds available at the direction or instruction of a specified person.
4
A person must not deal with frozen funds.
5
For the purposes of this article, making funds available to or for the benefit of a specified person includes —
a
allowing it to withdraw from an account;
b
honouring a cheque payable to it;
c
crediting its account with interest;
d
releasing documents of title (such as share certificates) held on its behalf;
e
making available the proceeds of realisation of its property; and
f
making a payment to or for its benefit.
6
In this article, “deal with” means —
a
use, alter, move, allow access to or transfer;
b
deal with in any other way that would result in any change in volume, amount, location, ownership, possession, character or destination; or
c
make any other change that would enable use, including portfolio management.
Freezing prohibitions: offences
5
1
A person who fails to comply with a prohibition imposed by article 4 commits an offence.
2
A person who engages in an activity knowing or intending that it will enable or facilitate the commission by another person of an offence under paragraph (1) commits an offence.
3
It is a defence to the offences in this article for a person to prove that he or she did not know and had no reason to suppose that —
a
in relation to the prohibition in article 4(2) the person to whom or for whose benefit frozen funds were made available, or were to be made available;
b
in relation to the prohibition in article 4(3) , the person at the direction or instruction of whom frozen funds were made available, or were to be made available;
c
in relation to the prohibition in article 4(4) , the person who owned, held or controlled the frozen funds,
was a specified person.
Licensing
6
1
The Treasury may, by licence, authorise frozen funds to be made available.
2
A licence may authorise a person to deal with frozen funds.
3
A licence granted under this article disapplies the prohibitions in article 4 in respect of frozen funds made available or dealt with in accordance with the licence.
4
A licence may be —
a
of indefinite duration or subject to an expiry date;
b
subject to conditions;
c
granted generally or to a person or persons named or described in the licence;
d
granted in relation to frozen funds generally or to funds of a description specified in the licence.
5
A licence may authorise frozen funds to be made available —
a
generally or for purposes specified in the licence;
b
to or for the benefit of persons generally or a person or persons named or described in the licence.
6
The Treasury may vary or revoke a licence at any time.
7
The Treasury, where they grant, vary or revoke a licence, must —
a
in the case of a licence granted to a particular person, give written notice of the licence, variation or revocation to that person, and
b
in the case of a general licence or a licence granted to a category of persons, take such steps as the Treasury consider appropriate to publicise the licence, variation or revocation.
Licensing procedure
7
1
A person applying for a licence must —
a
apply in writing; and
b
include such documentation and information that may be required for taking the relevant licensing decision.
2
The Treasury —
a
are not required to consider an application which is incomplete; but
b
if an application is incomplete, must infom the applicant of the further documentation or information required.
3
The Treasury may grant a licence without an application having been made.
4
The Treasury may authorise a person to grant licences on their behalf.
5
A person who provides information, or produces a document, which he or she knows is false in a material particular with a view to obtaining a licence is guilty of an offence.
6
A person who recklessly provides information, or produces a document, which is false in a material particular with a view to obtaining a licence is guilty of an offence.
Information
8
The Schedule (which contains provisions about information and documents, and their disclosure) has effect.
Penalties
9
1
A person guilty of an offence under article 5 is liable —
a
on summary conviction, to imprisonment for a term not exceeding 6 months or to a fine not exceeding the statutory maximum or to both;
b
on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine or to both.
2
A person guilty of an offence under article 7 or under Schedule 2 is liable on summary conviction to imprisonment for a term not exceeding 6 months or to a fine not exceeding level 5 on the standard scale or to both.
Offences: procedure
10
1
Proceedings for an offence under this Order are not to be instituted in England and Wales except by or with the consent of the Treasury or the Director of Public Prosecutions.
2
Proceedings for an offence under this Order are not to be instituted in Northern Ireland except by or with the consent of the Treasury or the Director of Public Prosecutions for Northern Ireland.
3
Despite anything in section 127(1) of the Magistrates’ Courts Act 1980 (information to be laid within 6 months of offence) an information relating to an offence under this Order which is triable by a magistrates’court in England and Wales may be so tried if it is laid at any time in the period of one year starting with the date of the commission of the offence.
4
In Scotland summary proceedings for an offence under this Order may be commenced at any time in the period of one year starting with the date of the commission of the offence.
5
In its application to an offence under this Order Article 19(1)(a) of the Magistrates’ Courts (Northern Ireland) Order 1981 (time limit within which complaint charging offence must be made) is to have effect as if the reference to six months were a reference to twelve months.
Offences by bodies corporate etc.
11
1
If an offence under this Order —
a
is committed by a body corporate, and
b
is proved to have been committed with the consent or connivance of an officer, or to be attributable to any neglect on his or her part,
he or she as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.
2
For the purpose of paragraph (1) these are officers of a body corporate —
a
a director, manager, secretary or other similar officer of the body;
b
any person purporting to act in any such capacity;
c
in the case of a Scottish partnership, a partner.
3
If the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were an officer of the body.
Notices
12
1
This article has effect in relation to any notice to be given to a person by the Treasury under article 6 .
2
Any such notice may be given —
a
by posting it to his or her last known address; or
b
where the person is a body corporate, by posting it to the registered or principal office of the body corporate.
3
Where the Treasury do not have an address for the person, they must make arrangements for the notice to be given to him or her at the first available opportunity.
The Crown
13
1
This Order binds the Crown, subject to the following provisions of this article.
2
No contravention by the Crown of a provision of this Order makes the Crown criminally liable; but the High Court or in Scotland the Court of Session may, on the application of a person appearing to the Court to have an interest, declare unlawful any act or omission of the Crown which constitutes such a contravention.
3
Nothing in this article affects Her Majesty in her private capacity; and this is to be construed as if section 38(3) of the Crown Proceedings Act 1947 (meaning of Her Majesty in her private capacity) were contained in this Order.
Frank Roy
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
8th October 2008


text:
Citation and commencement
1
1
These Regulations may be cited as the National Health Service Pension Scheme (Additional Voluntary Contributions) and National Health Service (Injury Benefits and Compensation for Premature Retirement) Amendment Regulations 2008.
2
These Regulations shall come into force on 1st April 2008.
Amendments to National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000
2
1
The National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000 are amended as follows.
2
In regulation 2(1) (interpretation) —
omit the definitions of “the Pension Scheme Regulations”, “child”, “date of retirement”, “dependant”, “ NHS Pension Scheme”, “normal benefit age”, “pensionable service” and “retirement”;
a
insert the following definitions at the appropriate place in alphabetical order —
“the 1995 Regulations ” means the National Health Service Pension Scheme Regulations 1995 ;
;
“the 2008 Regulations ” means the National Health Service Pension Scheme Regulations 2008 ;
;
“child” means a person who qualifies for —
a child’s allowance under regulation H2 of the 1995 Regulations; or
a child’s pension under regulation 2.E.8 or 3.E.8 of the 2008 Regulations;
;
“date of retirement” means the date on which benefits become payable to the participator under —
regulation E1 to E5 or L1 of the 1995 Regulations; or
regulation 2.D.1, 2.D.4, 2.D.5, 2.D.8, 2.D.10, 2.D.11, 3.D.1, 3.D.4, 3.D.5, 3.D.7 or 3.D.9 of the 2008 Regulations;
;
“dependant” means —
a surviving spouse of a participator (providing the marriage was not, prior to 6th March 1995, subject to an order of judicial separation);
any surviving child of a participator; or
any person in whose favour a participator has made an election under —
regulation J1 of the 1995 Regulations; or
regulation 2.D.18 or 3.D.14 of the 2008 Regulations;
a surviving civil partner or surviving nominated partner;
;
“NHS Pension Scheme” means the National Health Service Pension Scheme for England and Wales, the rules of which are set out in the 1995 Regulations and the 2008 Regulations, as the case may be;
;
“normal benefit age”, in relation to the AVC scheme, means —
in the case of a person whose pension arrangements are governed by the 1995 Regulations, the age of 60;
in any other case, the age of 65;
;
“pensionable service” is to be construed in accordance with whichever of the following is applicable —
regulation C2 of the 1995 Regulations;
regulation 2.A.2 or 3.A.3 of the 2008 Regulations;
;
“retirement” is to be construed in accordance with whichever of the following is applicable —
the 1995 Regulations;
the 2008 Regulations;
;
b
for the definition of “authorised fund” substitute —
“authorised fund” means a fund managed by —
an authorised provider selected by the Secretary of State for the purposes of these Regulations; or
any successor, transmittee or assignee of any person in paragraph (a) who is —
an authorised provider; and
approved by the Secretary of State;
.
3
In regulation 2(2), for “the Pension Scheme Regulations” substitute “the 1995 Regulations or the 2008 Regulations, as the case may be”.
4
In regulation 3 (making and accepting of elections) —
a
in paragraph (3)(b), for “of the Pension Scheme Regulations (contributions by members)” substitute “of the 1995 Regulations (contributions by members) or regulation 2.C.1 or 3.C.1 of the 2008 Regulations (contributions by members) as the case may be”;
b
in paragraph (5)(a) omit “or (5),”;
c
in paragraph (6), for “Subject to” substitute “In the case of a person whose membership of the NHS Pension Scheme is governed by the 1995 Regulations, subject to”;
d
after paragraph (6) insert —
6A
In the case of a person whose membership of the NHS Pension Scheme is governed by the 2008 Regulations, subject to paragraph (5)(b) and regulation 4(4) —
a
if contributions are paid for the purposes of paragraph (1)(b) —
i
until the contributor reaches their 65th birthday; and
ii
on reaching their 65th birthday they continue to be in pensionable employment,
the contributor may elect for further contributions to be paid until they reach their 66th birthday; and
b
a person to whom paragraph (a) applies may continue to elect annually for further contributions to be paid provided they continue to be in pensionable employment.
5
In regulation 4 (payment and amount of additional voluntary contributions) —
a
in paragraph (4)(b), for “Pension Scheme Regulations” substitute “1995 Regulations or the 2008 Regulations (as the case may be)”;
b
after paragraph (4) insert —
4A
In this regulation —
“employer” has the same meaning as “employing authority” in the 1995 Regulations or the 2008 Regulations (as the case may be) and, where the context requires, includes a host Trust or Board (as defined in the relevant Regulations); and
“salary” includes pensionable pay and pensionable earnings (within the meaning of the 1995 Regulations or the 2008 Regulations (as the case may be)).
.
6
In regulation 5(2)(a) (variation and cancellation of elections) omit “and (5)”.
7
In regulation 6 (circumstances in which elections cease to have effect) —
a
in paragraph (1)(a), for “Pension Scheme Regulations” substitute “1995 Regulations”;
b
after paragraph (1)(a) insert —
aa
receives payment of benefits under regulations 2.D.1, 2.D.4, 2.D.5, 2.D.7, 2.D.9, 2.D.11, 3.D.1, 3.D.4, 3.D.5, 3.D.8 or 3.D.10 of the 2008 Regulations;
;
c
in paragraph (1)(c), for “of the Pension Scheme Regulations (opting-out of the scheme)” substitute “of the 1995 Regulations (opting-out of the scheme) or regulations 2.B.5 or 3.B.5 of the 2008 Regulations (opting-out of the scheme) as the case may be”;
d
in paragraph (1)(d), for “of the Pension Scheme Regulations (contributions by members)” substitute “of the 1995 Regulations (contributions by members) or regulation 2.C.1 or 3.C.1 of the 2008 Regulations (contributions by members) as the case may be”;
e
in paragraph (2), after “(1)(a)” insert “, (aa)”.
8
In regulation 9 (inward transfers: mis-sold pensions) —
a
in paragraphs (1), (2) and (3)(b), for “Pension Scheme Regulations” substitute “1995 Regulations”;
b
in paragraph (6), for “Pension Scheme Regulations” (where twice occurring) substitute “1995 Regulations”.
9
In regulation 10 (outward transfers) —
a
for paragraph (4) substitute —
4
If the Secretary of State is required under paragraph (1) to make a transfer payment in circumstances where a transfer payment in respect of an eligible person is also provided and used in accordance with —
a
regulation M1 of the 1995 Regulations (member’s right to transfer or buy-out); or
b
regulation 2.F.1 or 3.F.1 of the 2008 Regulations (rights to transfer value payment),
the Secretary of State must do so in accordance with the time limits specified in whichever of the following is applicable —
i
regulation M5 of the 1995 Regulations;
ii
regulation 2.F.4 or 3.F.4 of the 2008 Regulations,
as if any reference in the regulations specified in (i) or (ii) to an application were a reference to the notice referred to in paragraph (1).
;
b
in paragraph (6), for “persons’s” substitute “person’s”;
c
for paragraph (8)(b)(ii) substitute —
ii
to whom regulation M6 of the 1995 Regulations or regulation 2.F.14 or 3.F.14 of the 2008 Regulations applies.
.
10
In regulation 11 (retirement and dependants’ pensions) —
a
for paragraph (2)(b) substitute —
b
any dependant’s pension which is payable under it is payable only on the death of the participator after his retirement and is payable to the dependant for life, except that —
i
in the case of a dependant who is a child to whom Part H of the 1995 Regulations (child allowance) applies, it shall cease to be payable when that person ceases to be a dependent child within the meaning of those Regulations; or
ii
in the case of a dependant who is a child to whom regulation 2.E.9 or 3.E.9 of the 2008 Regulations (meaning of dependent child) applies, it shall cease to be payable when that person ceases to be a dependent child within the meaning of those Regulations; and
;
b
in paragraph (6), for “of the Pension Scheme Regulations (benefits for members or a preserved pension)” substitute “of the 1995 Regulations (benefits for members or a preserved pension) or regulation 2.D.1, 2.D.4, 2.D.5, 2.D.8, 2.D.10, 2.D.11, 3.D.1, 3.D.4, 3.D.5, 3.D.7 or 3.D.9 of the 2008 Regulations (normal retirement pensions, actuarially reduced pensions, ill health and early retirement pensions)”;
c
in paragraph (8), for “Pension Scheme Regulations” substitute “1995 Regulations or the 2008 Regulations (as the case may be)”.
11
In regulation 14 (repayment of investments in certain cases), for paragraph (1)(b) substitute —
b
has applied for a refund of contributions under —
i
regulation L2 of the 1995 Regulations (refund of contributions); or
ii
regulation 2.C.18 or 3.C.16 of the 2008 Regulations (repayment of contributions),
.
12
In regulation 15 (payments by the Secretary of State) —
a
in paragraph (3)(a) and (b)(i), after “spouse” insert “, nominated partner”;
b
for paragraph (b)(ii) substitute —
ii
a notice has been given in accordance with —
aa
regulation F5 of the 1995 Regulations (payment of lump sum); or
bb
regulation 2.E.21 or 3.E.21 of the 2008 Regulations (payment of lump sum on death); or
cc
paragraph 11 of Schedule 2,
that the spouse is not to receive the payment.
;
c
in paragraph (10), for “of the Pension Scheme Regulations applies (benefits for members, or preserved pension)” substitute “of the 1995 Regulations (benefits for members, or preserved pension) or regulation 2.D.1, 2.D.4, 2.D.5, 2.D.8, 2.D.10, 2.D.11, 3.D.1, 3.D.4, 3.D.5, 3.D.7 or 3.D.9 of the 2008 Regulations (normal retirement pensions, actuarially reduced pensions, ill health and early retirement pensions) applies”;
d
for paragraph (11) substitute —
11
In the case of a participator to whom any of the following provisions apply —
a
regulation E2(7), E2A(7) or L1(5) of the 1995 Regulations (ill health pensions and preserved pension);
b
regulation 2.D.15 or 3.D.11 of the 2008 Regulations (option for members in serious ill health to exchange whole pension for lump sum),
the Secretary of State may realise the investments made under these Regulations without purchasing an annuity and, in that event, the proceeds shall be payable to the participator as a lump sum.
.
13
In paragraph (a) of regulation 19 (offset for crime, negligence or fraud), for “of the Pension Scheme Regulations (offset for crime, negligence or fraud)” substitute “of the 1995 Regulations (offset for crime, negligence or fraud) or regulation 2.J.6 or 3.J.6 of the 2008 Regulations (reduction in benefits in cases where loss caused by member’s crime, negligence or fraud)”.
14
In paragraph (a) of regulation 20 (loss of rights to benefits), for “Pension Scheme Regulations (loss of rights to benefits)” substitute “of the 1995 Regulations (loss of rights to benefits) or regulation 2.J.7 or 3.J.7 of the 2008 Regulations (forfeiture of rights to benefits)”.
15
In regulation 22 (tax) —
a
before “Benefits” insert “(1)”;
b
after paragraph (1) insert —
2
For the purposes of the 2004 Act, the administrator of the AVC scheme shall be the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG).
.
16
In Schedule 2 (pension sharing on divorce or nullity of marriage or dissolution or nullity of civil partnership) —
a
in paragraph 1(5)(b), for “of the Pension Scheme Regulations (child allowance)” substitute “of the 1995 Regulations (child allowance) or regulation 2.E.9 or 3.E.9 of the 2008 Regulations (meaning of dependent child)”;
b
in paragraph 4(8), for “of the Pension Scheme Regulations (benefits for members or preserved pension)” substitute “of the 1995 Regulations (benefits for members or preserved pension) or regulation 2.D.1, 2.D.4, 2.D.5, 2.D.8, 2.D.10, 2.D.11, 3.D.1, 3.D.4, 3.D.5, 3.D.7 or 3.D.9 of the 2008 Regulations (normal retirement pensions, actuarially reduced pensions, ill health and early retirement pensions)”;
c
for paragraph 7(2)(b) substitute —
b
the total benefits payable would be treated as a trivial amount under paragraph 5(1)(b) of Schedule 2A to the 1995 Regulations or regulation 2.J.5 or 3.J.5 of the 2008 Regulations.
;
d
in paragraph 11(2), after “widower” (where three times occurring) insert “, nominated partner”;
e
after paragraph 11(4)(c) insert —
d
shall nominate the whole of the lump sum to a nominee and, in the case of a notice that specifies more than one person, shall also specify the percentage of the lump sum to be paid to each such person,
;
f
for paragraph 11(5) substitute —
5
A notice given under subparagraph (3) must specify one or more persons who may be —
a
an individual;
b
a body corporate;
c
an unincorporated body;
d
the member’s personal representatives,
but must not specify one or more persons referred to in paragraph (a) together with a body referred to in either of paragraphs (b) or (c).
;
g
in paragraph 13(1)(a), for “of the Pension Scheme Regulations (offset for crime, negligence or fraud)” substitute “of the 1995 Regulations (offset for crime, negligence or fraud) or regulation 2.J.6 or 3.J.6 of the 2008 Regulations (reduction in benefits in cases where loss caused by member’s crime, negligence or fraud and forfeiture of right to benefits)”;
h
in paragraph 14(1)(a), for “of the Pension Scheme Regulations (loss of rights to benefits)” substitute “of the 1995 Regulations (loss of rights to benefits) or regulation 2.J.7 or 3.J.7 of the 2008 Regulations (forfeiture of rights to benefits).”.
Amendments to National Health Service (Injury Benefits) Regulations 1995
3
1
The National Health Service (Injury Benefits) Regulations 1995 are amended as follows.
2
In regulation 2(1) (interpretation) —
a
omit the definitions of “the pension scheme regulations”, “ APMS contract”, “APMS contractor”, “average remuneration”, “ GMS contract”, “GMS practice”, “medical performers list”, “non-GP provider”, “practitioner”, “registered dentist” and “the Scheme”;
b
insert the following definitions at the appropriate places in alphabetical order —
“the 1993 Act ” means the Pension Schemes Act 1993 ;
;
“the 1995 Regulations” means the National Health Service Pension Scheme Regulations 1995 ;
;
“the 2008 Regulations” means the National Health Service Pension Scheme Regulations 2008 ;
;
“APMS contract” means arrangements under section 80(2)(b) of the 2006 Act or section 41(2)(b) of the 2006 (Wales) Act (primary medical services) between a Primary Care Trust or Local Health Board and an APMS contractor;
;
“APMS contractor” means a person —
with whom a Primary Care Trust or Local Health Board has made arrangements under section 80(2)(b) of the 2006 Act or section 41(2)(b) of the 2006 (Wales) Act, and
who has entered into, or would be eligible to enter into, a GMS contract or a PMS agreement for the provision of primary medical services;
;
“average remuneration” means —
in relation to a practitioner, the yearly average of such amount as would be or would have been his uprated earnings within the meaning of whichever of the following is applicable —
paragraph 11(2) of Schedule 2 to the 1995 Regulations, as a practitioner to whom those Regulations apply;
regulation 3.D.1(4)(b) of the 2008 Regulations, as a practitioner to whom those Regulations apply;
in relation to a person other than a practitioner, such amount as would be or would have been —
his final year’s pensionable pay under regulation C1(6) of the 1995 Regulations, as an officer to whom those Regulations apply (assuming, in the case of a person to whom regulation 3(1)(c) applies, that he was in receipt of the pensionable pay which would, in the opinion of the Secretary of State, have been payable if he were employed whole-time by an employing authority on similar duties); or
his reckonable pay under regulation 2.A.10 of the 2008 Regulations,
as the case may be, calculated as if he had retired —
in the case of a person eligible for an allowance under regulation 4(3), on the date on which he ceased to be employed as a person to whom regulation 3(1) applies;
in the case of a person eligible for an allowance under regulation 4(4) or (5), on the date on which his emoluments were reduced;
in the case of any other person, on the date on which by reason of the injury or disease his employment ceased:
Provided that in respect of a person to whom regulation 3(1)(a) applies who, immediately before he ceased to be employed by reason of the injury or disease or as a person to whom regulation 3(1) applies, or immediately before the date on which his emoluments were reduced, as the case may be, was employed as a senior registrar, registrar, specialist registrar, senior house officer or house officer, average remuneration shall be increased to the amount which in the opinion of the Secretary of State represents the average remuneration of a general medical practitioner, or a general dental practitioner, as the case may be, of comparable age;
;
“dentist performer” has the same meaning as it has in Part 3 of the 2008 Regulations;
;
“GMS contract” means —
in relation to England, a contract under section 84 of the 2006 Act or under article 13 of the General Medical Services Transitional and Consequential Provisions Order 2004 (entitlement to a contract under section 176(3) of the 2003 Act);
in relation to Wales, a contract under section 42 of the 2006 (Wales) Act or under article 13 of the General Medical Services Transitional and Consequential Provisions (Wales) Order 2004 );
;
“GMS practice” means —
a registered medical practitioner; or
two or more individuals practising in partnership; or
a company limited by shares,
with whom a Primary Care Trust or Local Health Board has entered into a GMS contract;;
;
“medical performers list” means a list of registered medical practitioners prepared and published —
by a Primary Care Trust pursuant to regulation 3(1) of the National Health Service (Performers Lists) Regulations 2004 (performers lists), or
by a Local Health Board pursuant to regulation 3(1) of the National Health Service (Performers Lists) (Wales) Regulations 2004 (performers lists);
;
“non-GP provider” means —
a partner in a partnership that is a GMS practice who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that the non-GP provider assists in the provision of NHS services provided by that practice;
a partner in a partnership —
all of whose members have entered into a PMS agreement for the provision of primary medical services; and
who demonstrates to the satisfaction of the Secretary of State that the non-GP provider assists in the provision of NHS services provided by that partnership;
a partner in a partnership that is an APMS contractor that has entered into an APMS contract for the provision of primary medical services —
but who is not a GP provider; and
who demonstrates to the satisfaction of the Secretary of State that the non-GP provider assists in the provision of NHS services provided by that partnership;
a shareholder in a company limited by shares that is —
a GMS practice; or
a PMS practice or APMS contractor that has entered into a PMS agreement or APMS contract for the provision of primary medical services,
but who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that he assists in the provision of NHS services provided by that company;
an individual who is a PMS practice or an APMS contractor but who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that he participates in the provision of NHS services;
;
“PMS practice” means —
an individual;
two or more individuals practising in partnership, or
a company limited by shares,
with whom, or with whose members, a Primary Care Trust or Local Health Board has entered into a PMS agreement under which primary medical services are provided (otherwise than by the Primary Care Trust or Local Health Board);;
;
“surviving partner” means a widow, widower, surviving civil partner or surviving nominated partner;
;
“the Scheme” means the National Health Service Pension Scheme for England and Wales, the rules of which are set out in the 1995 Regulations and the 2008 Regulations, as the case may be;
;
c
in the definition of “ OOH provider”, for “A3 of the pension scheme regulations” substitute “3.A.16 of the 2008 Regulations”.
3
In regulation 2(2), after “child’s allowance” insert “or child’s pension”.
4
After regulation 2 insert —
Meaning of “practitioner”
2A
1
In these Regulations “practitioner” means, in relation to a person who is or is eligible to be a member of the scheme set out in the 1995 Regulations, a person, other than a locum practitioner —
a
to whom regulation R1(1) or (2) of the 1995 Regulations applies (or would apply if he had been a member of the Scheme at the date he sustains an injury, or contracts a disease, to which these Regulations apply); and
b
who is performing services —
i
in the case of a registered medical practitioner, under a GMS contract, a PMS agreement, an APMS contract or arrangements to provide services under —
aa
in the case of England, section 83(2)(a) of the 2006 Act; or
bb
in the case of Wales, section 41(2)(a) of the 2006 (Wales) Act, or
ii
in the case of a dentist performer, under a GDS contract, a PDS agreement or arrangements to provide services under —
aa
in the case of England, section 99(2) of the 2006 Act; or
bb
in the case of Wales, section 56(2) of the 2006 (Wales) Act.
2
In these Regulations “practitioner” means, in relation to a person who is or is eligible to be a member of the scheme set out in the 2008 Regulations, a person, other than a locum practitioner, who is (or was if he had been a member of that Scheme at the date he sustains an injury, or contracts a disease, to which these Regulations apply) —
a
a registered medical practitioner and —
i
a GP provider; or
ii
a GP performer, or
b
a dentist performer,
who is performing services —
i
in the case of a registered medical practitioner, under a GMS contract, a PMS agreement, an APMS contract or arrangements to provide services under —
aa
in the case of England, section 83(2)(a) of the 2006 Act; or
bb
in the case of Wales, section 41(2)(a) of the 2006 (Wales) Act, or
ii
in the case of a dentist performer, under a GDS contract, a PDS agreement or arrangements to provide services under —
aa
in the case of England, section 99(2) of the 2006 Act; or
bb
in the case of Wales, section 56(2) of the 2006 (Wales) Act.
.
5
In regulation 4 (scale of benefits) —
a
in paragraph (3), for “age 60” (where twice occurring) substitute “normal benefit age”;
b
in paragraph (6)(a), for “pension scheme regulations” substitute “1995 Regulations (offset for crime, negligence or fraud and loss of rights to benefits) or regulation 2.J.6, 3.J.6, 2.J.7 or 3.J.7 (reduction in benefits in cases where loss caused by member’s crime, negligence or fraud and forfeiture of right to benefits) of the 2008 Regulations;
c
after paragraph (9) insert —
10
In this regulation, “normal benefit age” means —
a
in respect of a person who is or is eligible to be a member of the scheme set out in the 1995 Regulations, 60;
b
in respect of a person who is or is eligible to be a member of the scheme set out in the 2008 Regulations, 65.
.
6
In regulation 7 (widow’s, widower’s or surviving civil partner’s allowance) —
a
for the heading to that regulation substitute “Surviving partner allowances”;
b
in paragraph (1), for “widow, widower or surviving civil” (where twice occurring) substitute “surviving”;
c
in paragraph (2), for “widow, widower or surviving civil” substitute “surviving”;
d
for paragraph (3) substitute —
3
Except if paragraph (3A) applies, a surviving partner is not entitled to receive an allowance —
a
if the marriage took place, the civil partnership was formed or the nomination was made after —
i
the deceased last ceased to be employed as a person to whom these Regulations apply; or
ii
the date on which his or her earning ability was permanently reduced as a result of the injury or disease,
whichever is the later;
b
if at the date of the deceased’s death such surviving partner and a man or, as the case may be, a woman to whom she or he is —
i
not married; or
ii
with whom she or he is not in a civil partnership; or
iii
are living together as husband and wife or as civil partners; or
c
in respect of any period after such surviving partner —
i
remarries or forms a civil partnership; or
ii
during which she or he lives together with another person as if she or he were married to or in a civil partnership with that other person,
but, where such marriage or civil partnership has terminated, the Secretary of State may restore an allowance to a surviving partner if the Secretary of State is satisfied that such surviving partner is suffering hardship.
.
7
In regulation 8 (child’s allowance) —
a
in paragraph (2)(c), for “or civil partner” substitute “, civil partner or nominated partner”;
b
for paragraph (6), substitute —
6
In this regulation, the “allowable maximum” means the amount to which a pension under the 1995 Regulations or the 2008 Regulations (as the case may be) of £2404 a year beginning on 9th April 2007 would have been increased under Part I of the Pensions (Increase) Act 1971 at the date in question, plus the yearly amount of any expenses necessarily incurred for the purposes of the education or training.
.
8
In regulation 9 (dependent relative’s allowance) —
a
in paragraph (1)(a), for “or civil partner’s” substitute “, civil partner’s or nominated partner’s”;
b
in paragraph (2) —
i
for “widow, widower or surviving civil” substitute “surviving”;
ii
omit “spouse or civil” (where twice occurring).
9
In regulation 11(1) (lump sum payment on death) —
a
in subparagraph (a), for “widow, widower or surviving civil” substitute “surviving”;
b
in subparagraph (b), for “or civil partner” substitute “, civil partner or nominated partner”.
10
In regulation 12(3) (incidental provisions), for “widow’s, the widower’s or the surviving civil” substitute “surviving”.
Amendments to National Health Service (Compensation for Premature Retirement) Regulations 2002
4
For regulation 4(2) of the National Health Service (Compensation for Premature Retirement) Regulations 2002 (payment of compensation), substitute —
2
The compensation payable in accordance with this paragraph shall consist of an annual allowance at a rate equal to the rate by which that pension would be increased in accordance with the Pension Scheme Regulations, if —
a
a period equal to the period with which he is credited under regulation 5 of these Regulations were added to the pensionable service in respect of which that pension is payable; and
b
for the purposes of regulation C1 of the Pension Scheme Regulations, the whole period is treated as if it was added to the entitled officer’s pensionable service in respect of pensionable employment before 1st April 2008.
.
Signed by the authority of the Secretary of State for Health.
Ann Keen
Parliamentary Under Secretary of State,
Department of Health
11th March 2008
We consent
Alan Campbell
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
11th March 2008


text:
Citation and Commencement
1
These Regulations may be cited as the Tax Avoidance Schemes (Information) (Amendment) Regulations 2008 and shall come into force on 1st November 2008.
Amendment of the Tax Avoidance Schemes (Information) Regulations 2004
2
The Tax Avoidance Schemes (Information) Regulations 2004 are amended as follows.
3
For regulation 7 substitute —
Prescribed information under sections 312 and 312A
7
For the purposes of sections 312(2) and (5) (duty of promoter to notify client of number) and 312A(2) (duty of client to notify parties of number) the prescribed information is the reference number (or if more than one, any one reference number) allocated under the provisions of section 311.
.
4
After regulation 7 insert —
Time for providing information under 312A
7A
In the case of a notification under section 312A the prescribed period is the period of 30 days beginning with —
a
the day on which the client first becomes aware of any transaction forming part of notifiable arrangements or proposed notifiable arrangements; or, if later,
b
the day on which the prescribed information is notified to the client by the promoter under section 312.
Exemption from duty under section 312A
7B
The duty of a client to notify other persons under section 312A does not apply to an employer of an employee where the employee by reason of employment receives or expects to receive a tax advantage in respect of income tax or capital gains tax as a result of notifiable arrangements or proposed notifiable arrangements.
.
Dave Hartnett
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd July 2008


text:
Citation, commencement, application and interpretation
1
1
These Regulations may be cited as the National Health Service (Charges for Drugs and Appliances) and (Travel Expenses and Remission of Charges) Amendment (No.2) Regulations 2008 and shall come into force on 1 st August 2008, except for regulations 3 and 4 which shall come into force on 27 th October 2008.
2
These Regulations apply in relation to England.
3
In these Regulations —
“the Charges Regulations ” means the National Health Service (Charges for Drugs and Appliances) Regulations 2000 ;
“the Income Support Regulations ” means the means the Income Support (General) Regulations 1987 ;
“the Travel Expenses and Remission of Charges Regulations ” means the National Health Service (Travel Expenses and Remission of Charges) Regulations 2003 .
Amendment of regulation 2 of the Charges Regulations
2
In regulation 2 of the Charges Regulations (interpretation), in paragraph (1) —
a
after the definition of “Nursing and Midwifery Register” insert —
“optometrist independent prescriber” means a person —
who is registered in the register of optometrists maintained by the General Optical Council in pursuance of section 7 of the Opticians Act 1989 ; and
against whose name in that register is recorded an annotation that the person is qualified to order drugs, medicines and appliances as an optometrist independent prescriber;
; and
b
in the definition of “prescriber”, after “pharmacist independent prescriber,” insert “optometrist independent prescriber,”.
Amendment of regulation 2 of the Travel Expenses and Remission of Charges Regulations
3
1
Regulation 2 of the Travel Expenses and Remission of Charges Regulations (interpretation) is amended as follows.
2
In the definition of “family”, after sub-paragraph (a), insert —
aa
in regulation 5(1)(cc), in relation to a person who is receiving income-related employment and support allowance it has the meaning given in regulation 2 of the Employment and Support Allowance Regulations 2008 ,
.
3
After the definition of “income-based jobseeker’s allowance” insert —
“income-related employment and support allowance” means an employment and support allowance, entitlement to which is based on section 1(2)(b) of the Welfare Reform Act 2007 ;
.
Amendment of regulation 5 of the Travel Expenses and Remission of Charges Regulations
4
In regulation 5 of the Travel Expenses and Remission of Charges Regulations (entitlement to full remission and payment), in paragraph (1) —
a
after sub-paragraph (c) insert —
cc
he is receiving income-related employment and support allowance;
; and
b
in sub-paragraph (d), after “income based jobseeker’s allowance” insert “, income-related employment and support allowance”.
Modifications of the Income Support Regulations in Schedule 1 to the Travel Expenses and Remission of Charges Regulations
5
1
Schedule 1 to the Travel Expenses and Remission of Charges Regulations (Modifications of the Income Support (General) Regulations 1987) is amended as follows.
2
In Table A, in the modifications of regulation 66A of the Income Support Regulations (treatment of student loans), in the first entry, for “Guide to Student Support issued by the Student Awards Agency for Scotland 2007-2008” substitute “Guide to Student Support issued by the Student Awards Agency for Scotland 2008-2009 ”.
Signed by authority of the Secretary of State for Health.
Dawn Primarolo
Minister of State,
Department of Health
26th June 2008


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Social Security (Child Maintenance Amendments) Regulations 2008 and, subject to paragraph (2) and (3), shall come into force on 27th October 2008 .
2
In so far as they relate to a particular beneficiary, these Regulations shall come into force on the first day of the benefit week for that beneficiary that includes 27th October 2008.
3
Regulations 2(8) and 3(8) shall come into force immediately after regulation 4 has come into force.
4
In this regulation —
“benefit week” has the same meaning as in —
regulation 2(1) of the Income Support (General) Regulations 1987 , so far as it relates to regulation 2, and
regulation 1(3) of the Jobseeker’s Allowance Regulations 1996 , so far as it relates to regulation 3.
Amendment of the Income Support (General) Regulations 1987
2
1
The Income Support (General) Regulations 1987 are amended as follows.
2
In the heading to each of the following regulations, before “liable relatives” insert “child maintenance or” —
a
25 (liable relative payments),
b
55 (treatment of liable relative payments),
c
58 (calculation of the weekly amount of a liable relative payment),
d
59 (date on which a liable relative payment is to be treated as paid).
3
In regulation 25, for “liable relatives” substitute “child maintenance and liable relative payments”.
4
Omit —
a
regulation 25A (child support);
b
regulation 60 (liable relative payments to be treated as capital);
c
in Part 5, the whole of Chapter 7A.
5
In Part 5, for the heading to Chapter 7 (liable relatives), substitute “child maintenance and liable relative payments”.
6
In regulation 54 (interpretation) —
a
at the appropriate places insert the following definitions —
“child maintenance” means any payment towards the maintenance of a child or young person, including any payment made voluntarily and payments made under —
the Child Support Act 1991 ;
the Child Support (Northern Ireland) Order 1991 ;
a court order;
a consent order,
a maintenance agreement registered for execution in the Books of Council and Session or the sheriff court books;
“claimant’s family” shall be construed in accordance with section 137 of the contributions and Benefits Act 1992 (interpretation of part 7 and supplementary provisions);
“housing costs” means, those costs which may be met under regulation 17(1)(e) or 18(1)(f) (housing costs);
“ordinary clothing and footwear” means clothing and footwear for normal daily use but does not include school uniforms;
;
b
in the definition of “liable relative” in paragraph (d) for “by virtue of section 26(3)(c) of the Act (liability to maintain)” substitute “in the circumstances set out in section 78(6)(c) of the Social Security Administration Act 1992 (liability to maintain another person)”;
c
in the definition of “payment” —
i
omit “including, except in the case of a discretionary trust, any payment which would be so made or derived upon application being made by the claimant but which has not been acquired by him but only from the date on which it could be expected to be acquired were an application made;”;
ii
for paragraph (e) substitute —
e
made to a third party, or in respect of a third party, unless the payment is —
i
in relation to the claimant or the claimant’s family; and
ii
the payment is in respect of food, ordinary clothing or footwear, fuel, rent, housing costs, council tax or water charges;
;
d
in the definition of “periodical payment” —
i
in paragraph (a) omit “in pursuance of a court order or agreement for maintenance”
ii
in paragraph (c), for “not exceeding” substitute “, after the appropriate disregard under paragraph 73 of Schedule 9 (sums to be disregarded in the calculation of income other than earnings) has been applied to it, that does not exceed”.
7
In regulation 55 (treatment of liable relative payments) for “except where regulation 60(1) (liable relative payments to be treated as capital) applies” substitute “paragraph 73 of Schedule 9 (sums to be disregarded in the calculation of income other than earnings)”.
8
For regulation 57 substitute —
Period over which payments other than periodical payments are to be taken into account
57
1
The period over which a payment other than a periodical payment (a “non-periodical payment”) is to be taken account shall be determined as follows.
2
Except in a case where paragraph (4) applies, the number of weeks over which a non-periodical payment is to be taken into account shall be equal to the number obtained by dividing that payment by the amount referred to in paragraph (3).
3
The amount is the aggregate of £2 and —
a
the amount of income support that would be payable had no payment been made, and
b
where applicable, the maximum amount of disregard that would apply to the payment under paragraph 73 of Schedule 9.
4
This paragraph applies in a case where a liable relative makes a periodical payment and a non-periodical payment concurrently and the weekly amount of the periodical payment (as calculated in accordance with regulation 58) is less than B.
5
In a case where paragraph (4) applies, the non-periodical payment shall, subject to paragraphs (6) and (7), be taken into account over a period of the number of weeks equal to the number obtained by applying the formula —
A
B − C
6
If the liable relative ceases to make periodical payments, the balance (if any) of the non-periodical payment shall be taken into account over the number of weeks equal to the number obtained by dividing that balance by the amount referred to in paragraph (3).
7
If the amount of any subsequent periodical payment varies, the balance (if any) of the non-periodical payment shall be taken into account over a period of the number of weeks equal to the number obtained by applying the formula —
D
B − E
8
The period under paragraph (2) or (4) shall begin on the date on which the payment is treated as paid under regulation 59 (date on which a liable relative payment is treated as paid) and the period under paragraph (6) and (7) shall begin on the first day of the benefit week in which the cessation or variation of the periodical payment occurred.
9
Any fraction which arises by applying a calculation or formula referred to in this regulation shall be treated as a corresponding fraction of a week.
10
In paragraphs (4) to (7) —
A
the amount of the non-periodical payment;
B
the aggregate of £2 and the amount of income support that would be payable had the periodical payment not been made and, where applicable, the maximum disregard under paragraph 73 of Schedule 9;
C
the weekly amount of the periodical payment;
D
the balance (if any) of the non-periodical payment;
E
the weekly amount of any subsequent periodical payment.
.
9
In paragraph 73 of Schedule 9 (sums to be disregarded in the calculation of income other than earnings) for sub-paragraphs (3) and (4) substitute —
3
No more than £20 shall be disregarded in respect of each week to which any payment of child maintenance is attributed in accordance with regulations 55 to 59 (child maintenance and liable relatives).
4
In this paragraph, “child maintenance” shall have the same meaning as in regulation 54.
.
Amendment of the Jobseeker’s Allowance Regulations 1996
3
1
The Jobseeker’s Allowance Regulations 1996 are amended as follows.
2
In the heading to each of the following regulations, before “liable relative” insert “child maintenance or” —
a
89 (liable relative payments);
b
118 (treatment of liable relative payments);
c
122 (calculation of the weekly amount of a liable relative payment);
d
123 (date on which a liable relative payment is to be treated as paid).
3
In regulation 89, for “liable relatives” substitute “child maintenance and liable relative payments”.
4
Omit —
a
regulations 90 (child support);
b
regulation 124 (liable relative payments to be treated as capital);
c
in Part 8, the whole of Chapter 8 (child support).
5
In Part 8, for the heading to Chapter 7 (liable relatives), substitute “child maintenance and liable relative payments”.
6
In regulation 117 (interpretation) —
a
at the appropriate places insert the following definitions —
“child maintenance” means any payment towards the maintenance of a child or young person, including any payment made voluntarily and payments made under —
the Child Support Act 1991;
the Child Support (Northern Ireland) Order 1991;
a court order;
a consent order;
a maintenance agreement registered for execution in the Books of Council and Session or the sheriff court books;
“claimant’s family” shall be construed in accordance with section 35(1) of the Jobseekers Act 1995 (interpretation);
“housing costs” means those costs which may be met under regulation 83(f) or 84(1)(g) (housing costs);
“ordinary clothing and footwear” means clothing and footwear for normal daily use but does not include school uniforms;
;
b
in definition “payment” —
i
omit “including, except in the case of a discretionary trust, any payment which would be so made or derived upon application being made by the claimant but which has not been acquired by him, but only from the date on which it could be expected to be acquired were an application made;”;
ii
for paragraph (e) substitute —
e
made to a third party, or in respect of a third party, unless the payment is —
i
in relation to the claimant or the claimant’s family; and
ii
the payment is in respect of food, ordinary clothing or footwear, fuel, rent, housing costs, council tax or water charges;
;
c
in the definition of “periodical payment” —
i
in paragraph (a) omit “in pursuance of a court order or agreement for maintenance”;
ii
in paragraph (c), for “not exceeding” substitute “, after the appropriate disregard under paragraph 70 of Schedule 7 (sums to be disregarded in the calculation of income other than earnings) has been applied to it, that does not exceed”.
7
In regulation 118 (treatment of liable relative payments) for “except where regulation 124(1) (liable relative payments to be treated as capital) applies” substitute “paragraph 70 of Schedule 7 (sums to be disregarded in the calculation of income other than earnings)”.
8
For regulation 121 substitute —
Period over which payments other than periodical payments are to be taken into account
121
1
The period over which a payment other than a periodical payment (a “non-periodical payment”) is to be taken account shall be determined as follows.
2
Except in a case where paragraph (4) applies, the number of weeks over which a non-periodical payment is to be taken into account shall be equal to the number obtained by dividing that payment by the amount referred to in paragraph (3).
3
The amount is the aggregate of £2 and —
a
the amount of jobseeker’s allowance that would be payable had no payment been made, and
b
where applicable, the maximum amount of disregard that would apply to the payment under paragraph 70 of Schedule 7.
4
This paragraph applies in a case where a liable relative makes a periodical payment and a non-periodical payment concurrently and the weekly amount of the periodical payment (as calculated in accordance with regulation 122) is less than B.
5
In a case where paragraph (4) applies, the non-periodical payment shall, subject to paragraphs (6) and (7), be taken into account over a period of the number of weeks equal to the number obtained by applying the formula —
A
B − C
6
If the liable relative ceases to make periodical payments, the balance (if any) of the non-periodical payment shall be taken into account over the number of weeks equal to the number obtained by dividing that balance by the amount referred to in paragraph (3).
7
If the amount of any subsequent periodical payment varies, the balance (if any) of the non-periodical payment shall be taken into account over a period of the number of weeks equal to the number obtained by applying the formula —
D
B − E
8
The period under paragraph (2) or (4) shall begin on the date on which the payment is treated as paid under regulation 123 (date on which a liable relative payment is treated as paid) and the period under paragraph (6) and (7) shall begin on the first day of the benefit week in which the cessation or variation of the periodical payment occurred.
9
Any fraction which arises by applying a calculation or formula referred to in this regulation shall be treated as a corresponding fraction of a week.
10
In paragraphs (4) to (7) —
A
the amount of the non-periodical payment;
B
the aggregate of £2 and the amount of jobseeker’s allowance that would be payable had the periodical payment not been made and, where applicable, the maximum disregard under paragraph 70 of Schedule 7;
C
the weekly amount of the periodical payment;
D
the balance (if any) of the non-periodical payment;
E
the weekly amount of any subsequent periodical payment.
.
9
In paragraph 70 of Schedule 7 (sums to be disregarded in the calculation of income other than earnings) for sub-paragraphs (3) and (4) substitute —
3
No more than £20 shall be disregarded in respect of each week to which any payment of child maintenance is attributed in accordance with regulations 118 to 123 (child maintenance and liable relatives).
4
In this paragraph, “child maintenance” shall have the same meaning as in regulation 117 (interpretation).
.
Amendment of the Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003
4
1
The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 are amended as follows.
2
In Schedule 1 (amendments to the income support regulations) omit paragraph 15.
3
In Schedule 2 (amendments to jobseeker’s allowance regulations) omit paragraph 15.
Signed by authority of the Secretary of State for Work and Pensions.
James Plaskitt
Parliamentary Under-Secretary of State,
Department for Work and Pensions
5th August 2008


text:
Title and commencement
1
These Regulations —
a
may be cited as the Dairy Produce Quotas (Amendment) Regulations 2008; and
b
come into force on 1st April 2008.
Amendment of the Dairy Produce Quotas Regulations 2005
2
The Dairy Produce Quotas Regulations 2005 are amended in accordance with the Schedule.
Consequential amendment
3
In regulation 2 of the Dairy Produce Quotas (Amendment) Regulations 2007 , omit paragraph (2).
Jeff Rooker
Minister of State
Department for Environment, Food and Rural Affairs
20th February 2008