text:
PART 1 Introduction
Citation, commencement and application
1
1
These Regulations may be cited as The Income Tax (Purchased Life Annuities) Regulations 2008 and come into force on 6th April 2008.
2
These Regulations apply to an annuity under which the first payment to the annuitant is made on or after 6th April 2008, subject to the transitional provision in regulation 27.
Interpretation
2
In these Regulations —
“the 1956 Regulations ” means the Income Tax (Purchased Life Annuities) Regulations 1956 ;
“the 2005 Act ” means the Income Tax (Trading and Other Income) Act 2005;
“annuitant” means the person beneficially entitled for the time being to the payments on account of an annuity;
“annuity” means a purchased life annuity within the meaning of section 423 of the 2005 Act;
“ the Commissioners ” means the Commissioners for Her Majesty’s Revenue and Customs;
“insurer” means a United Kingdom insurer or a non-United Kingdom insurer, as the case may be;
“non-United Kingdom insurer” means any person carrying on life annuity business and who —
is resident outside the United Kingdom; and
does not carry on such business through a permanent establishment in the United Kingdom;
“relevant EEA State” means an EEA State, other than the United Kingdom;
“relevant person” means —
a United Kingdom insurer; or
a tax representative appointed in accordance with Part 3; or
a person appointed in accordance with arrangements made under regulation 18;
“relevant records” means the records referred to in regulation 21(1);
“tax representative” means the person appointed in accordance with Part 3 to act as such for a non-United Kingdom insurer;
“the partial tax exemption” means the exemption provided by Chapter 7 of Part 6 of the 2005 Act; and
“United Kingdom insurer” means —
any person resident in the United Kingdom carrying on life annuity business; or
any person not so resident who carries on life annuity business through a permanent establishment in the United Kingdom.
PART 2 Procedure where annuity is purchased
Application of this Part
3
This Part applies where —
a
an annuitant purchases an annuity from a United Kingdom insurer;
b
a tax representative is appointed in accordance with Part 3; or
c
a person is appointed in accordance with arrangements made under regulation 18.
Initial steps
4
1
The relevant person must provide the annuitant with the form on which the annuitant is to make the declaration in accordance with regulation 5, within such time as is reasonable to enable the annuitant to comply with this Part before the first annuity payment becomes due and payable.
2
The form mentioned in paragraph (1) must include such of the following information as is known (at the appropriate place in each case) before it is provided to the annuitant —
a
the name of the insurer;
b
the insurer’s life office reference number;
c
a reference number for the quotation that relates to the annuity in question or the policy number for that annuity, if the latter is available;
d
the name or names of the person or persons on whose life or lives the annuity depends;
e
the gross amount of each payment to be made under the annuity;
f
the frequency of the payment referred to in sub-paragraph (e); and
g
the date on which the first payment under the annuity is to be made.
3
Where the relevant person is either —
a
a tax representative appointed in accordance with Part 3; or
b
a person appointed in accordance with arrangements made under regulation 18;
that person must comply with the requirements of paragraphs (1) and (2) within 30 days of the date of the first payment being made under the annuity.
Annuitant to provide information and make declaration
5
1
The annuitant must, upon receipt of the form referred to in regulation 4 —
a
provide, at the appropriate part of the form in each case, the information specified in paragraph (2); and
b
make a declaration —
i
as to whether the annuity is a purchased life annuity which is eligible for the partial tax exemption; and
ii
confirming the accuracy of the other information provided on the form.
2
The information specified is —
a
the full name and home address (including the postal code) of each annuitant;
b
the national insurance number for each annuitant; and
c
the name, address and reference of the office of Her Majesty’s Revenue and Customs to which each annuitant sends their tax return, or to which the last claim for an exemption under the 1956 Regulations was submitted.
3
Where there is more than one annuitant, any of them may make the declaration referred to in paragraph (1)(b), provided that the declaration properly reflects all the material facts about the annuity.
Form to be returned on completion
6
1
The annuitant must —
a
complete the form and make the declaration in accordance with regulation 5; and
b
return the form to the person who provided it, together with any other information and documents that are required to accompany it.
2
Until the annuitant complies with paragraph (1), the annuity must be treated as one for which no part of the payments are eligible for the partial tax exemption.
What must be done on receipt of the completed form
7
1
This regulation applies where the annuitant has complied with regulations 5 and 6(1).
2
The relevant person must calculate the exempt capital element of the annuity in accordance with the mortality tables which, at the time when the annuity payments become due and payable, are prescribed in paragraph (3).
3
The mortality tables prescribed for the purposes of sections 720(4) and 721(4) of the 2005 Act are those which specify mortality rates according to “lives” and which are comprised in Table A11 and A12 set out in Appendix A on pages 181 to 186 of the booklet entitled “Continuous Mortality Investigation Reports Number 17”, published by the Institute of Actuaries and the Faculty of Actuaries in 1999 .
4
For the purposes of this regulation the relevant person must assume that the information provided by the annuitant on the form referred to in regulation 6 is correct unless there are reasonable grounds to believe otherwise.
5
When calculating the exempt capital element, the relevant person must —
a
if the annuity is one to which section 720 of the 2005 Act applies, calculate the exempt proportion; or
b
if the annuity is one to which section 721 of the 2005 Act applies, calculate the amount of the exempt sum.
6
If the annuitant has made a declaration under regulation 5(1)(b) that would lead the relevant person to reasonably conclude that the annuity is ineligible for the partial tax exemption, the insurer must make a statement, on the appropriate part of the form, that the annuity has no exempt capital element.
7
The relevant person must state, on the appropriate parts of the form —
a
if paragraph (5)(a) applies, the exempt proportion, or
b
if paragraph (5)(b) applies, the exempt sum and
notify the annuitant of the amount so calculated.
8
The relevant person must complete the appropriate parts of the form in accordance with this regulation, and must —
a
sign and date the form; and
b
state the business address and position in the organisation of the individual who completes the form.
9
The relevant person must send the form fully completed with the information required by regulation 4(2) (including the reference number for the annuity) to the annuitant.
10
The relevant person must comply with paragraphs (1) to (9) within 30 days beginning with —
a
the date of receipt of the form referred to in regulation 5 (or, if the declaration and the other information required by the form are received on different dates, the date of receipt of the latter); or
b
the date of the first payment under the annuity.
11
The relevant person must send a true photostat copy of the form referred to in paragraph (9) to such office of Her Majesty’s Revenue and Customs as the Commissioners may from time to time specify, within 3 months of the date of first payment under the annuity.
What the relevant person must do if no completed form is received
8
1
If the annuitant does not send a completed form to the relevant person in accordance with regulation 6 the latter must send, to such office of Her Majesty’s Revenue and Customs as the Commissioners may from time to time specify, such details of the annuity policy specified in regulation 4 as are known to the relevant person.
2
The relevant person must comply with this regulation within 3 months of the end of the month in which the first payment under the annuity is due and payable.
PART 3 Additional requirements where annuity is purchased from a non-United Kingdom insurer
Application of this Part
9
This Part applies where an annuitant has purchased an annuity from a non-United Kingdom insurer.
Nomination of a tax representative
10
1
Subject to regulations 17 and 18, a non-United Kingdom insurer who sells or intends to sell annuities to annuitants in the United Kingdom, must nominate a United Kingdom resident tax representative.
2
A person shall not be a tax representative unless —
a
if an individual, that person is resident in the United Kingdom and has a fixed place of residence there; or
b
if not an individual, that person has a business establishment in the United Kingdom; and
c
there has been a nomination approved by the Commissioners in accordance with regulation 11.
Procedure for nomination
11
1
A nomination to the Commissioners of a tax representative by a non-United Kingdom insurer must be made in writing and must contain the following information —
a
the full name or title under which the non-United Kingdom insurer is registered in the country in which his principal place of business is situated and the address in that country of the principal place of business;
b
the business address of any permanent establishment which the non-United Kingdom insurer has in the United Kingdom;
c
the name of the person nominated as a tax representative, and —
i
if an individual, the address of that person’s fixed place of residence in the United Kingdom; or
ii
if not an individual, the address of that person’s business establishment in the United Kingdom; and
d
the office of Her Majesty’s Revenue and Customs to which, and the tax reference under which, the person nominated submits tax returns.
2
A nomination under this regulation must be accompanied by a declaration that the person nominated is willing and able to secure that the relevant duties are discharged by or on behalf of the non-United Kingdom insurer, signed —
a
if the person nominated is an individual, by that individual; or
b
if the person nominated is not an individual —
i
by a proper officer as defined by section 108(3) of the Taxes Management Act 1970 in the case of a company; and
ii
by any partner who is an individual in the case of a partnership.
3
The insurer must make a nomination under this regulation within 3 months of the first instance on which payments under an annuity commence.
Decision as to nomination
12
1
Within the period of 30 days beginning with the date of receipt of a nomination under regulation 11, the Commissioners must give notice to the non-United Kingdom insurer and the person nominated that they —
a
approve the person nominated by the non-United Kingdom insurer as the insurer’s tax representative;
b
refuse to approve the person nominated by the non-United Kingdom insurer as the insurer’s tax representative on one or more of the grounds specified in paragraph (4); or
c
require the non-United Kingdom insurer or the person nominated, or both, to supply within the period of 30 days beginning with the date on which the notice in paragraph (1) was received, such further information as they may reasonably require in order to satisfy the Commissioners that the person nominated is a fit and proper person to be a tax representative.
2
A notice under paragraph (1)(c) must specify the further information that the Commissioners require.
3
Where the non-United Kingdom insurer or the person nominated, supplied, or both of them supply, information pursuant to a notice under paragraph (1)(c), the Commissioners must within the period of 30 days beginning with the date on which the information is received —
a
give notice to the non-United Kingdom insurer and the person nominated —
i
that they approve the person nominated; or
ii
that they refuse to approve the person nominated, stating on which of the grounds specified in paragraph (4) they rely, or
b
give further notice under paragraph (1)(c).
4
The grounds on which the Commissioners may refuse to approve the person nominated by the non-United Kingdom insurer are that —
a
the requirements of regulation 11 have not been complied with; or
b
the Commissioners have reasonable grounds to believe that the nominated person is unwilling or unable to assume any of the obligations that are prescribed in these Regulations.
5
Where the Commissioners refuse to approve the person nominated they must give the insurer notice in writing to that effect, stating the reason for the refusal.
6
Where the Commissioners refuse to approve the person nominated on the ground set out in paragraph (4)(a), the insurer must —
a
submit a further nomination for that person; or
b
nominate another person as tax representative,
within 30 days beginning with the date of receipt of the notice under paragraph (5).
7
Where the Commissioners refuse to approve the person nominated on the ground set out in paragraph (4)(b), the insurer must nominate another person in accordance with regulation 11 within 3 months beginning with the date of receipt of the notice under paragraph (5).
8
A nomination made under paragraph (6) or (7) must contain the information required by regulation 11 and the Commissioners must give their decision on that nomination in accordance with this regulation.
Notification of changes
13
The insurer must notify the Commissioners of any changes to the information that was provided in the nomination made under regulation 11 as soon as practicable.
Termination of appointment of a tax representative – other than death or bankruptcy, etc
14
1
The appointment of a tax representative may be terminated at any time, either by the insurer or the tax representative, or by the Commissioners’ withdrawing their approval of the tax representative’s nomination.
2
Where the Commissioners withdraw their approval of the nomination, they must state on which of the grounds specified in paragraph (3) they rely and send notice in writing of the withdrawal to the insurer and the tax representative.
3
The grounds on which the Commissioners may withdraw approval of the appointment are where they have reason to believe that the tax representative —
a
has failed to fulfil any obligations under these Regulations;
b
no longer satisfies the requirements of regulation 10(2); or
c
for some other reason is not fit to act as such.
4
The tax representative or the non-United Kingdom insurer may terminate the appointment on any ground whatsoever.
5
Where the appointment is terminated under paragraph (4) the person terminating the appointment must send notice in writing of the termination to the other party to the appointment and to the Commissioners.
6
Where the appointment is terminated under this regulation the insurer must, within 3 months starting with the date on which notice of the termination under paragraph (5) was given —
a
nominate another person as tax representative;
b
make an application under regulation 17 to be released from the requirement to nominate a tax representative; or
c
make other arrangements with the Commissioners in accordance with regulation 18.
7
Where a nomination is made under paragraph (6)(a), that nomination must contain the information required by regulation 11 and the Commissioners must give their decision on the nomination in accordance with regulation 12.
Termination of appointment of a tax representative – death or bankruptcy, etc
15
1
Where the person nominated as a tax representative —
a
is an individual who —
i
becomes bankrupt or in Scotland, whose estate is sequestered;
ii
makes any arrangement or composition with their creditors generally; or
iii
dies, or
b
is a company or partnership which is dissolved or wound up,
the appointment ceases and the non-United Kingdom insurer must comply with paragraphs (2) and (3).
2
The insurer must —
a
nominate another person as tax representative;
b
make an application under regulation 17 to be released from the requirement to nominate a tax representative; or
c
make other arrangements with the Commissioners in accordance with regulation 18,
within the period of 3 months beginning with the date of the event in question.
3
Where a nomination is made under paragraph (2)(a), that nomination must contain the information required by regulation 11 and the Commissioners must give their decision on the nomination in accordance with regulation 12.
Tax representative to remain in post until successor appointed
16
Where a tax representative’s appointment is terminated in accordance with regulation 14, the representative must continue to act as tax representative until a successor’s nomination is approved by the Commissioners.
Release of non-United Kingdom insurer from requirement to nominate a tax representative
17
1
Where the non-United Kingdom insurer makes a declaration that the insurer will conduct life annuity business in accordance with the law applicable in the United Kingdom (including these Regulations), the Commissioners may agree to release the insurer from the requirement to have a tax representative.
2
Paragraph (1) is subject to paragraph (3) and regulation 4(3).
3
Where the insurer —
a
is resident in a relevant EEA State; and
b
the disclosure by that person to the Commissioners of information with respect to holders of annuities is a criminal offence under the law of that State,
the insurer is not bound by the requirements of regulation 7(11).
4
The Commissioners may at any time give notice to the non-United Kingdom insurer of their decision to withdraw their agreement to release the insurer from the requirement that there be a tax representative, other than where the circumstances described in paragraph (3) exist.
5
An application by a non-United Kingdom insurer to be released from the requirement to have a tax representative must be made in writing to the Commissioners within the period specified in regulation 11(3).
6
The Commissioners must, within the period of 30 days beginning with the date on which an application under paragraph (5) was received, give notice to the insurer that they —
a
agree to release the insurer from the requirement to have a tax representative;
b
refuse to agree to release the insurer from that requirement; or
c
require the insurer to supply, within the period of 30 days beginning with the date of the notice, such information as they may reasonably require to enable them to determine whether there are sufficient grounds to release the insurer from that requirement.
7
A notice under paragraph (6)(c) must specify the information that the Commissioners require.
8
Where the insurer supplies information required by a notice under paragraph (6)(c) the Commissioners must, within the period of 30 days beginning with the date on which that information was received —
a
give notice to the insurer that they agree to release the insurer from the requirement that there be a tax representative;
b
give notice to the insurer that they refuse to do so; or
c
give a further notice under paragraph (6)(c).
9
Where —
a
the Commissioners give notice that they refuse to release the insurer from the requirement that there be a tax representative;
b
it ceases to be a criminal offence under the law of the relevant EEA State in which the non-United Kingdom insurer is resident for that person to disclose to the Commissioners information with respect to the holders of annuities; or
c
the Commissioners give notice to the non-United Kingdom insurer of their decision to withdraw their agreement to release the insurer from the requirement that there be a tax representative,
paragraph (10) applies.
10
If this paragraph applies, the non-United Kingdom insurer must either nominate a person as a tax representative, or make other arrangements with the Commissioners in accordance with regulation 18, within the period of 3 months beginning with either —
i
the date of the notice; or
ii
the date on which disclosure to the Commissioners ceased to be a criminal offence,
as the case may be.
11
Where the non-United Kingdom insurer nominates a person as a tax representative in accordance with paragraph (10), that nomination must contain the information required by regulation 11 and the Commissioners must give their decision on that nomination in accordance with regulation 12.
Other arrangements
18
1
A non-United Kingdom insurer may make other arrangements with the Commissioners for the purpose of securing the discharge by the insurer or on the insurer’s behalf of the obligations under United Kingdom law.
2
A non-United Kingdom insurer must, within the period specified in regulation 11(3), give notice in writing to the Commissioners applying to —
a
make arrangements for the purpose specified in paragraph (1); and
b
be released from the duty to either nominate a tax representative or the requirement to nominate a tax representative.
3
The notice referred to in paragraph (2) must —
a
set out the other arrangements that the non-United Kingdom insurer wishes to make with the Commissioners; and
b
give reasons why the requirement either to nominate a tax representative or have to apply to be released from the requirement to nominate a tax representative, should not apply.
4
The Commissioners must, within the period of 30 days beginning with the date on which an application under paragraph (2) was received, give notice to the insurer that they —
a
agree to the proposed arrangements, with such modification as they may specify;
b
refuse to agree to those arrangements; or
c
require the insurer to supply, within the period of 30 days beginning with the date of the notice, such information as they may reasonably require to enable them to determine whether they should agree to those arrangements.
5
A notice under paragraph (4)(a) must specify the modifications to the arrangements that the Commissioners require.
6
A notice under paragraph (4)(c) must specify the further information that the Commissioners require.
7
Where the non-United Kingdom insurer indicates the ability to comply with the modifications required by the Commissioners, or supplies information pursuant to a notice under paragraph (4)(c) as the case may be, the Commissioners must, within the period of 30 days beginning with the date on which the indication or the information is received —
a
give notice to the insurer —
i
that they approve the arrangement set out in the application;
ii
that they refuse to approve the arrangement, stating the reason for the refusal; or
b
give further notice under paragraph (4)(c).
8
If the Commissioners have reason to believe that any arrangements which have been made under this regulation do not secure the discharge by the non-United Kingdom insurer or on the insurer’s behalf of the obligations under United Kingdom law, they must give notice to the insurer that those arrangements are no longer in force with effect from the date of the notice.
9
Where notice is given by the Commissioners in accordance with paragraph (8) —
a
subject to compliance with any modifications specified under paragraph (5), the non-United Kingdom insurer must nominate a person as a tax representative within the period of 3 months from the date of the notice;
b
that nomination must contain the information specified in regulation 11; and
c
the Commissioners must give their decision on that nomination in accordance with regulation 12.
Appointment by the Commissioners of a non-United Kingdom insurer’s tax representative
19
1
Where the non-United Kingdom insurer has failed —
a
to nominate a person as tax representative in accordance with regulations 10 and 11;
b
following the refusal of the Commissioners to approve a person so nominated, to nominate another person as tax representative in accordance with regulation 12(6)(b) or (7);
c
following the withdrawal by the Commissioners of their approval of a person nominated, to nominate another person as tax representative in accordance with regulation 14(6);
d
following the termination of the appointment of the insurer’s tax representative under regulation 14(4) or on the occurrence of one of the events described in regulation 15, to nominate another person in accordance with regulation 14(6);
e
following the giving of a notice by the Board in accordance with regulation 18(8), to nominate a person as tax representative in accordance with regulation 18(9);
f
following —
i
the refusal of the Commissioners to agree to release the insurer from the requirement that there be a tax representative;
ii
the disclosure to the Commissioners of information with respect to relevant annuities ceasing to be a criminal offence under the law of the relevant EEA State in which the insurer is resident; or
iii
the giving of a notice by the Commissioners of their intention to withdraw from their agreement to release the insurer from the requirement that there be a tax representative,
to nominate a person as tax representative in accordance with regulation 17(10);
g
following the termination of the appointment of a person under paragraph (5), to nominate another person in accordance with paragraph (2) of this regulation;
the Commissioners may appoint a person who satisfies the requirements of paragraphs (2) and (3) to be the non-United Kingdom insurer’s tax representative.
2
A person appointed by the Commissioners to be the tax representative of a non-United Kingdom insurer must be a person who has a significant business or economic connection with the non-United Kingdom insurer and may in particular be —
a
a company which is connected within the meaning of section 839 of the Income and Corporation Taxes Act 1988 ; or
b
the permanent establishment in the United Kingdom of any such company.
3
Before being appointed under this regulation, the person must make a declaration to the Commissioners in similar terms to the declaration specified in regulation 11(2).
4
The Commissioners must give notice in writing of their decision to the person appointed under this regulation and to the non-United Kingdom insurer and, subject to regulation 20(6), the date of the appointment is the date of the notice.
5
The Commissioners may at any time terminate the appointment of the person appointed by them as the tax representative under this regulation by giving notice in writing to the person appointed and to the non-United Kingdom insurer.
6
If the Commissioners terminate an appointment under paragraph (5), the non-United Kingdom insurer must nominate another person as tax representative within the period of 3 months beginning with the date on which that notice is given.
7
The non-United Kingdom insurer may at any time nominate a person as tax representative in place of the person appointed by the Commissioners and, if the Commissioners approve the nomination of that person, at the same time as the Commissioners give notice of their decision approving it they must give notice in writing to the person appointed by them that the latter’s appointment ceased on the date of the appointment of the substitute.
8
If the non-United Kingdom insurer nominates another person in accordance with paragraph (7), that nomination must contain the information required by regulation 11 and the Commissioners must give their decision on that nomination in accordance with regulation 12.
Appeals against decisions of the Commissioners
20
1
A non-United Kingdom insurer to whom notice has been given of a decision of the Commissioners —
a
refusing to approve a person nominated as tax representative;
b
withdrawing their approval of a person nominated as tax representative;
c
appointing a person as tax representative;
d
that arrangements made under regulation 18 are no longer in force;
e
refusing to agree to release the insurer from the requirement that there be a tax representative; or
f
to withdraw from their agreement to release the insurer from the requirement to have a tax representative,
may appeal against the decision contained in that notice by giving notice in writing to the Commissioners within the period of 30 days after the date of the notice of the decision in question.
2
A person who has been appointed to be the tax representative of a non-United Kingdom insurer under regulation 12(1) may appeal against the decision contained in that notice by giving notice to the Commissioners within the period of 30 days after the date of the notice of the decision sought to be appealed.
3
An appeal under paragraph (1) or (2) is to the Special Commissioners.
4
The provisions in Part 5 of the Taxes Management Act 1970 (appeals and other proceedings) and in regulations made under sections 56B to 56D of that Act apply to an appeal under this regulation and the Special Commissioners must, on appeal to them, confirm the decision contained in the notice unless they are satisfied that it ought to be quashed.
5
Where a non-United Kingdom insurer appeals against a decision of the Commissioners referred to in paragraph (1)(a), (b), (d), (e) or (f), and the decision is confirmed on appeal, the period of 3 months within which another person must be nominated as tax representative does not begin to run until such time as there is no possibility of a further appeal against that decision.
6
Where a non-United Kingdom insurer appeals against a decision of the Commissioners appointing a person as tax representative, or the person appointed by the Commissioners to be the tax representative of a non-United Kingdom insurer appeals against the decision to appoint, the date of the appointment of that person is the first date on which there is no possibility of a further appeal against that decision.
7
Where a non-United Kingdom insurer appeals against a decision of the Commissioners referred to in paragraph (1)(a) and the decision of the Commissioners is quashed on appeal, the date of the appointment of the person nominated as the tax representative of the non-United Kingdom insurer is the first date on which there is no possibility of a further appeal against the decision quashing the decision of the Commissioners.
PART 4 Record-keeping and provision of information
Obligation to keep proper records
21
A relevant person shall, in respect of each annuity, keep relevant records to enable the Commissioners to ascertain the terms of the annuity and to whether there has been or is likely to be any contravention of the requirements of Chapter 7 of Part 6 of the 2005 Act or these Regulations.
Information to be provided to the Commissioners
22
1
The Commissioners may by notice require any person to whom premiums under an annuity are or have at any time been payable, within such period as may be specified in the notice, to furnish them with such information as they may reasonably require to enable them to ascertain or verify any of the matters mentioned in regulation 21.
2
The period specified in a notice given under paragraph (1) shall be not less than 30 days beginning with the date on which the notice is given.
Inspection of records
23
1
The Commissioners may by notice require any person to whom premiums under an annuity are or have at any time been payable, to make available for inspection by an officer duly authorised for that purpose, at such a time as that officer may reasonably require, any documents (in any format) that —
a
are in that person’s possession or control; and
b
are relevant records.
2
The period specified in a notice given under paragraph (1) shall be not less than 30 days beginning with the date on which the notice was given.
Period for which records to be kept
24
An insurer must, in respect of each annuity, keep the relevant records for a period of three years beginning with the date on which the contract for the annuity was terminated.
Transfer of records
25
1
This regulation applies in any case where the obligations under any annuity of the person that issued, entered into or effected it (“the original relevant person”) are at any time the obligations of another person (“the transferee”) to whom there has been a transfer of the whole or part of a business previously carried on by the original relevant person.
2
The original relevant person must, in respect of that annuity, deliver to the transferee the records that it was required to keep under regulation 21, within the period of three months beginning with the date of the transfer.
PART 5 Miscellaneous
Penalties
26
1
The Table in section 98 of the Taxes Management Act 1970 is modified in accordance with this regulation.
2
In column 1, there shall be treated as having been added at the end —
Regulations 21 and 22 of the Income Tax (Purchased Life Annuities) Regulations 2008.
3
In column 2, there shall be treated as having been added —
Regulations 7, 23 and 25 of the Income Tax (Purchased Life Annuities) Regulations 2008.
Transitional provision
27
In the case of an annuity —
a
the contract for which was made during the period beginning with 6th April 2007 and ending with (and including) 5th April 2008;
b
under which the payments by the insurer to the annuitant are made in arrears; and
c
under which the first payment to the annuitant is made on or after 6th April 2008,
the mortality tables applicable shall be the ones which were in force when the annuity was made and not those prescribed by regulation 7(3).
Revocations
28
The following instruments are revoked —
a
the Income Tax (Purchased Life Annuities) Regulations 1956 ;
b
the Income Tax (Purchased Life Annuities) (Amendment) Regulations 1960 ;
c
the Income Tax (Purchased Life Annuities) (Amendment) Regulations 1990 ; and
d
the Income Tax (Purchased Life Annuities) (Amendment) Regulations 1991 .
Dave Hartnett
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
5th March 2008


type: legislation

jurisdiction: UK

text:
Citation and Commencement
1
This Order may be cited as The Immigration (Employment of Adults Subject to Immigration Control) (Maximum Penalty) Order 2008 and shall come into force on 29th February 2008.
Maximum Penalty
2
For the purposes of section 15(2) of the Immigration, Asylum and Nationality Act 2006 (employment of adults subject to immigration control: penalty notice) the prescribed maximum is £10,000.
Liam Byrne
Minister of State
Home Office
22nd January 2008


text:
Citation, commencement, application and interpretation
1
1
These Regulations may be cited as the National Health Service Delegation of Functions to the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG) (Counter Fraud and Security Management) Regulations 2008 and shall come into force on 26th May 2008.
2
These Regulations apply in relation to England.
3
In these Regulations —
“ the Act ” means the National Health Service Act 2006;
“accredited Counter Fraud Specialist” means a person accredited by the Counter Fraud Professional Accreditation Board ;
“accredited Security Management Specialist” means a person accredited by the Security Management Professional Accreditation Board ;
“authorised officer” shall be construed in accordance with regulation 2(2);
“ the Authority ” means the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG) ;
“the CFSMS ” means the Counter Fraud and Security Management Service Division of the Authority;
“the delegated functions” means the functions delegated to the Authority under regulation 2;
“designated officer” shall be construed in accordance with regulation 9.
Delegation of functions
2
1
Subject to paragraph (2), the functions of the Secretary of State under sections 197 (notice requiring production of documents) and 198 (production of documents) of the Act (in these Regulations referred to as “the delegated functions”) are to be exercisable by the Authority.
2
The delegated functions must be exercised on behalf of the Authority by senior officers of the CFSMS authorised in accordance with regulation 3(1) (in these Regulations referred to as “authorised officers”) .
3
A senior officer is specified as an officer of the CFSMS who is —
a
of a grade within or above Agenda for Change pay band 7 , and
b
either an accredited Counter Fraud Specialist or an accredited Security Management Specialist.
Authorising senior officers
3
1
Subject to regulation 4, the Authority shall authorise such senior officers of the CFSMS as are required to act on its behalf in the exercise of the delegated functions.
2
The Authority may revoke an authorisation made in accordance with paragraph (1) if it is satisfied having regard to all relevant circumstances that it is appropriate to do so.
3
The functions of the Authority under paragraphs (1) and (2) shall be exercised on its behalf by an officer of the CFSMS of a grade above Agenda for Change pay band 8b.
Fitness of authorised officers
4
An officer of the CFSMS shall not be authorised as an authorised officer unless the officer granting the authorisation on behalf of the Authority is satisfied that the officer to be authorised has the knowledge, skills and experience necessary to exercise the delegated functions and —
a
if the delegated functions are to be exercised in relation to counter fraud, the officer is an accredited Counter Fraud Specialist; or
b
if the delegated functions are to be exercised in relation to security management, the officer is an accredited Security Management Specialist.
Records of authorised officers
5
1
The Authority must establish and maintain a record in respect of all authorised officers.
2
The record referred to in paragraph (1) must include —
a
the name of the authorised officer;
b
a statement as to whether the authorised officer is an accredited Counter Fraud Specialist or an accredited Security Management Specialist;
c
the name of the officer who granted the authorisation;
d
the date that the authorisation was granted; and
e
where appropriate, the date on which the authorisation was revoked.
Statement of authority
6
1
The Authority must issue an authorised officer with a written statement providing evidence of that officer’s authority to act in the exercise of the delegated functions.
2
The statement issued under paragraph (1) must include —
a
the name and business address of the authorised officer;
b
a statement that the officer is authorised to act in the exercise of the delegated functions which must include the date on which the officer was authorised to exercise the delegated functions;
c
the signature of the officer who authorised the officer to exercise the delegated functions;
d
the name and logo of the Authority; and
e
a reference to Part 10 of the Act.
Production of statement
7
An authorised officer exercising the delegated functions must produce the statement issued to that officer in accordance with regulation 6, or a copy of it —
a
at the time of serving a notice under section 197(2) of the Act; or
b
when requiring a person under section 198(6) of the Act to state, to the best of his knowledge and belief, where documents are.
Requirement for specific authorisations in relation to personal records
8
1
An authorised officer must obtain a specific authorisation from a designated officer (other than that authorised officer) before acting in the exercise of the delegated functions in relation to personal records.
2
A specific authorisation must be applied for in relation to each personal record or group of personal records sought in an individual investigation.
3
A specific authorisation given under paragraph (1) shall apply only to the personal record or group of personal records in respect of which the application for that authorisation was made.
4
An authorised officer must comply with any conditions imposed by a specific authorisation in relation to personal records.
Designated officers
9
1
The Authority shall appoint designated officers for the purpose of granting specific authorisations in relation to personal records.
2
A designated officer must be an authorised officer of the CFSMS of a grade within or above Agenda for Change pay band 8b.
3
The functions of the Authority under paragraph (1) shall be exercised on its behalf by an officer of the CFSMS of a grade above Agenda for Change pay band 8b.
Procedure for specific authorisations
10
1
An authorised officer seeking a specific authorisation in relation to personal records must complete a form provided to that authorised officer for that purpose by a designated officer.
2
A designated officer must consider the application having regard to all relevant matters and in particular —
a
the description of the documents sought;
b
the reasons for the application;
c
whether or not each of the documents sought are necessary for the purposes of the exercise of the delegated functions; and
d
the description of the proposed arrangements for the safeguarding of the documents whilst in the possession or under the control of the Authority.
3
Where the personal records sought relate to the exercise of counter fraud functions the designated officer considering the application for a specific authorisation must be an accredited Counter Fraud Specialist.
4
Where the personal records sought relate to the exercise of security management functions the designated officer considering the application for a specific authorisation must be an accredited Security Management Specialist.
Records of specific authorisations in relation to personal records
11
The Authority must establish and maintain records of all applications for specific authorisations in relation to personal records including details of whether or not the specific authorisation was granted.
Production of evidence of specific authorisation in relation to personal records
12
Where an authorised officer has a specific authorisation to act in the exercise of the delegated functions in relation to personal records, that officer must, in addition to producing the statement issued to that officer in accordance with regulation 6, or a copy of it, produce evidence of that specific authorisation —
a
at the time of serving a notice under section 197(2) of the Act; or
b
when requiring a person under section 198(6) of the Act to state, to the best of that person’s knowledge and belief, where documents are.
Content of notices
13
A notice to be served under section 197 of the Act by the Authority must in addition to meeting the requirements of section 197(4) and (6) of the Act, include —
a
the name and address of the NHS body, statutory health provider, health service provider or NHS contractor (as the case may be), whom the Authority has reasonable grounds to suspect has possession or control of the documents sought;
b
the job title and, if known, the name of the person who the Authority believes is accountable for the documents;
c
a reference to Part 10 of the Act;
d
details of the arrangements for the production of the documents including the place at which the documents are to be produced;
e
notification of the penalties for failing to comply with a notice;
f
the name, business address and signature of the authorised officer serving the notice; and
g
the name and logo of the Authority.
Signed by authority of the Secretary of State for Health.
Ann Keen
Parliamentary Under-Secretary of State,
Department of Health
21st April 2008


text:
Citation and commencement
1
This Order may be cited as the Civil Enforcement of Parking Contraventions (The Borough Council of Dudley) Designation Order 2008 and shall come into force on 7th July 2008.
Designation of civil enforcement area and special enforcement area
2
The Secretary of State designates The Borough Council of Dudley as —
a
a civil enforcement area for parking contraventions; and
b
a special enforcement area.
Signed by authority of the Secretary of State
Rosie Winterton
Minister of State
Department for Transport
11th June 2008


text:
The Social Security Advisory Committee has agreed that proposals in respect of these Regulations should not be referred to it .
Citation and commencement
1
1
These Regulations may be cited as the Social Security (Jobcentre Plus Interviews for Partners) Amendment Regulations 2008.
2
They shall come into force on 28th April 2008.
Amendment of the Social Security (Jobcentre Plus Interviews for Partners) Regulations 2003
2
1
The Social Security (Jobcentre Plus Interviews for Partners) Regulations 2003 are amended as follows.
2
In regulation 2 (interpretation and application) —
a
in the heading, omit “and application”;
b
in paragraph (1), in the definition of “partner” omit paragraph (a);
c
omit paragraph (2).
3
For regulation 3 (requirement for partner to take part in an interview as a condition of a specified benefit continuing to be paid at full amount) substitute —
Partner of a person claiming a specified benefit to take part in an interview
3
1
Subject to regulations 5 to 8, a partner to whom this regulation applies is required to take part in an interview as a condition of the claimant continuing to be paid the full amount of a specified benefit which is payable apart from these Regulations.
2
This regulation applies to a partner of a person claiming a specified benefit where —
a
the claimant has been continuously entitled to a specified benefit for at least 26 weeks;
b
the claimant has been awarded the benefit at a higher rate referable to the partner;
c
the benefit is administered from a designated Jobcentre Plus Office ; and
d
the partner has not taken part or been required to take part in an interview under these Regulations.
3
Where a requirement to take part in an interview arises under this regulation in relation to a particular specified benefit, the requirement also applies in relation to any other specified benefit in payment to the claimant at a higher rate referable to his partner on the date set for the interview and notified to the partner in accordance with regulation 9(1).
Partner of a person claiming jobseeker’s allowance to take part in an interview where child or qualifying young person in household
3A
1
Subject to regulations 5 to 8, a partner to whom this regulation applies is required to take part in an interview as a condition of the claimant continuing to be paid the full amount of a jobseeker’s allowance which is payable apart from these Regulations.
2
This regulation applies to a partner of a person claiming a jobseeker’s allowance where —
a
the claimant or the partner is responsible for a child or qualifying young person who is a member of that person’s household;
b
the claimant has been continuously entitled to a jobseeker’s allowance for at least 26 weeks;
c
the claimant has been awarded that benefit at a higher rate referable to the partner;
d
the benefit is administered at a designated Jobcentre Plus Office; and
e
the partner has taken part or failed to take part in an interview under these Regulations.
3
The requirement to take part in an interview under this regulation arises every six months, on a date to be determined in accordance with paragraphs (4) and (5).
4
Where the interview referred to in paragraph (2)(e) was on a date before 28th October 2007 —
a
the requirement arises for the first time on 28th April 2008; and
b
it then arises again every six months after the date on which the partner last took part or failed to take part in an interview.
5
Where the interview referred to in paragraph (2)(e) was on a date on or after 28th October 2007, the requirement arises every six months after the date on which the partner last took part or failed to take part in an interview.
6
For the purposes of paragraph (2)(a), “child” and “qualifying young person” are to be construed in accordance with section 142 of the Social Security Contributions and Benefits Act 1992 .
7
References in paragraphs (2)(e), (4) and (5) to a partner having taken part in an interview are to be construed as including cases where the partner is treated as having taken part in an interview under regulation 5 or 6.
.
4
In regulation 4 (time when interview is to take place), for “3(1)” substitute “3 or 3A”.
5
In regulation 5(2) (waiver of requirement to take part in an interview) and regulation 6(3) (deferment of requirement to take part in an interview) omit “for the purposes of regulation 3”.
6
In regulation 7 (exemption), for “3(1) or 6(2)” substitute “3, 3A or 6(2)”.
7
In regulation 11 (failure to take part in an interview) —
a
in paragraph (1), for “3” substitute “3 or 3A”;
b
in paragraph (4), for “regulation 3” substitute “these Regulations”.
8
In regulation 12 (circumstances where regulation 11 does not apply), for “these Regulations apply under the provisions within regulation 2(2)” substitute “regulation 3 or 3A applies”.
Signed by authority of the Secretary of State for Work and Pensions.
Stephen C. Timms
Minister of State,
Department for Work and Pensions
18th March 2008


text:
Citation and interpretation
1
1
This Order may be cited as the UK Borders Act 2007 (Commencement No. 2 and Transitional Provisions) Order 2008.
2
In this Order “the 2007 Act ” means the UK Borders Act 2007.
Commencement
2
Subject to article 5, the following provisions of the 2007 Act shall come into force on 29th February 2008 —
a
section 27 (employment: arrest); and
b
section 28 (employment: search for personnel records).
3
The following provisions of the 2007 Act shall come into force on 31st March 2008 —
a
subject to article 6, section 25 (forfeiture of detained property); and
b
sections 44 to 47 (search for evidence of nationality and seizure of nationality documents).
4
The following provisions of the 2007 Act shall come into force on 1st April 2008 —
a
subject to article 7, section 26 (disposal of property) to the extent to which it is not already in force;
b
sections 48 to 50 (Border and Immigration Inspectorate: appointment, office and reports);
c
section 51 (Border and Immigration Inspectorate: plans) for the purposes of making an order under subsections (2) to (6);
d
sections 52 and 53 (Border and Immigration Inspectorate: relationship with other bodies) for the purposes of making an order under those provisions;
e
section 54 (Border and Immigration Inspectorate: abolition of other bodies);
f
section 55 (Border and Immigration Inspectorate: prescribed matters);
g
section 56 (Border and Immigration Inspectorate: Senior President of Tribunals); and
h
the Schedule (repeals) to the extent to which it is not already in force.
Transitional provision
5
In relation to employment which commenced before 29th February 2008, including employment which continued on or after that date, section 28AA (arrest with warrant) and section 28FA(2) (power to search business premises) of the Immigration Act 1971 shall continue to have effect in respect of an offence under section 8 of the Asylum and Immigration Act 1996 (restrictions on employment) .
6
An order made under section 25(1) of the 2007 Act may be made in proceedings instituted before the passing of the 2007 Act.
7
An order made under section 26(2) of the 2007 Act may have effect in relation to property which came into the possession of an immigration officer or the Secretary of State before the passing of the 2007 Act.
Liam Byrne
Minister of State
Home Office
8th February 2008


text:
1
These Regulations may be cited as the Education (QCA Levy) (Revocation) Regulations 2008 and come into force on 30th September 2008.
2
The Education (QCA Levy) Regulations 2002 and the Education (QCA Levy) (Amendment) Regulations 2002 are revoked.
David Lammy
Parliamentary Under Secretary of State
Department for Innovation, Universities and Skills
25th March 2008