type: legislation

jurisdiction: UK

text:
1
This Order may be cited as the Criminal Justice Act 2003 (Conditional Cautions: Code of Practice) Order 2004 and shall come into force on the day after the day on which this Order is made.
2
The code of practice entitled “Conditional Cautions” laid before Parliament on 19th April 2004 shall come into force on the day after the day on which this Order is made.
Paul Goggins
Parliamentary Under-Secretary of State
Home Office
2nd July 2004


text:
Title, commencement and application
1
These Regulations may be cited as the Food with Added Phytosterols or Phytostanols (Labelling) (England) Regulations 2004; they come into force on 12th January 2005 and apply in relation to England only.
Interpretation
2
1
In these Regulations —
“ the Act ” means the Food Safety Act 1990;
“biscuits” includes wafers, rusks, oatcakes and matzos;
“confectionery product” means any item of chocolate confectionery or sugar confectionery;
“Directive 2000/13” means Directive 2000/13/EC of the European Parliament and of the Council on the approximation of the laws of the Member States relating to the labelling, presentation and advertising of foodstuffs, as amended by amendments up to and including those effected by Directive 2003/89/EC of the European Parliament and of the Council ;
“edible ice” includes ice–cream, water ice and fruit ice, whether alone or in combination, and any similar food;
“fancy confectionery product” means any confectionery product in the form of a figure, animal, cigarette or egg or in any other fancy form;
“flour confectionery” means any cooked food which is ready for consumption without further preparation (other than reheating), of which a characterising ingredient is ground cereal, including shortbread, sponges, crumpets, muffins, macaroons, ratafias, pastry and pastry cases, and also includes meringues, petits fours and uncooked pastry and pastry cases, but does not include bread, pizzas, biscuits, crispbread, extruded flat bread or any food containing a filling which has as an ingredient any cheese, meat, offal, fish, shellfish, vegetable protein material or microbial protein material;
“the key particulars” means those particulars specified in items 1 and 5 in the second paragraph of Article 2 of Regulation 608/2004;
“prepacked for direct sale” means —
in relation to a food other than flour confectionery, bread and edible ices, prepacked by a retailer for sale by him on the premises where the food is packed or from a vehicle or stall used by him, and
in relation to flour confectionery, bread and edible ices, prepacked by a retailer for sale as in paragraph (a) of this definition, or prepacked by the producer of the food for sale by him either on the premises where the food is produced or on other premises from which he conducts business under the same name as the business conducted on the premises where the food is produced;
“preparation”, in relation to food, includes manufacture and any form of processing or treatment;
“Regulation 608/2004” means Commission Regulation (EC) No. 608/2004 concerning the labelling of foods and food ingredients with added phytosterols, phytosterol esters, phyostanols and/or phytostanol esters;
“sell” includes offer or expose for sale and have in possession for sale, and “sale” shall be construed accordingly;
“the specified particulars” means the particulars required by Article 2 of Regulation 608/2004.
2
Food shall be regarded as prepacked for the purposes of these Regulations if —
a
it is ready for sale to the ultimate consumer or to a mass caterer, and
b
it is —
i
put into packaging before being offered for sale in such a way that the food, whether wholly or only partly enclosed, cannot be altered without opening or changing the packaging, or
ii
wholly enclosed in packaging before being offered for sale and the food is intended to be cooked without opening the packaging,
but food shall not be regarded as prepacked for the purposes of these Regulations if it comprises an individually wrapped sweet or chocolate which is not enclosed in any further packaging and which is not intended for sale as an individual item.
3
Other expressions used both in these Regulations and in Directive 2000/13 have the same meaning in these Regulations as they have in that Directive.
Offences and penalty
3
Subject to regulation 4, if any person —
a
sells any food in respect of which the labelling requirements of Regulation 608/2004 apply and which is not labelled with the specified particulars, or
b
sells any food which is not labelled in accordance with regulation 5, 6 or 7,
he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.
Exemption
4
In the case of —
a
food which is not prepacked,
b
food which is prepacked for direct sale or
c
individually wrapped fancy confectionery products which are not enclosed in any further packaging and which are intended for sale as single items,
such food need not be labelled with any of the specified particulars other than the key particulars.
Manner of labelling: general requirement
5
When any food other than food to which regulation 6 applies is sold, any particulars with which it is required to be labelled by Regulation 608/2004 shall appear —
a
on the packaging,
b
on a label attached to the packaging, or
c
on a label which is clearly visible through the packaging,
save that, where the sale is otherwise than to the ultimate consumer, such particulars may, alternatively, appear only on the commercial documents relating to the food where it can be guaranteed that such documents, containing all such particulars, either accompany the food to which they relate or were sent before, or at the same time as, delivery of the food.
Manner of labelling: special rules
6
1
This regulation applies to —
a
food which is not prepacked;
b
food which is prepacked for direct sale; and
c
any individually wrapped fancy confectionery product which is not enclosed in any further packaging and which is intended for sale as a single item.
2
When any food to which this regulation applies is sold to the ultimate consumer, the key particulars with which that food is required to be labelled by Regulation 608/2004 as read with regulation 4 shall appear —
a
on a label attached to the food, or
b
on a menu, notice, ticket or label which is readily discernible by an intending purchaser at the place where he chooses that food.
3
When any food to which this regulation applies is sold otherwise than to the ultimate consumer, the key particulars with which that food is required to be labelled by Regulation 608/2004 as read with regulation 4 shall appear —
a
on a label attached to the food, or
b
on a ticket or notice which is readily discernible by the intending purchaser at the place where he chooses the food, or
c
in commercial documents relating to the food where it can be guaranteed that such documents either accompany the food to which they relate or were sent before, or at the same time as, delivery of the food.
Intelligibility of labelling
7
1
The particulars with which a food is required to be labelled as referred to in regulations 5 and 6, or which appear on a menu, notice, ticket or label pursuant to regulation 6, shall be easy to understand, clearly legible and indelible and, when a food is sold to the ultimate consumer, such particulars shall be marked in a conspicuous place in such a way as to be easily visible.
2
Such particulars shall not in any way be hidden, obscured or interrupted by any other written or pictorial matter.
3
Paragraph (1) shall not be taken to preclude the giving of such particulars at mass caterers, in respect of foods the variety and type of which are changed regularly, by means of temporary media (including the use of chalk on a blackboard).
Enforcement
8
1
Subject to paragraph (2), each food authority shall enforce and execute these Regulations in its area.
2
Each port health authority shall enforce and execute these Regulations in its district in relation to imported food.
3
In this regulation “food authority” does not include —
a
the council of a district in a non–metropolitan county except where the county functions have been transferred to that council pursuant to a structural change;
b
the appropriate Treasurer referred to in section 5(1)(c) of the Act (which deals with the Inner Temple and the Middle Temple).
Defence in relation to exports
9
In any proceedings for an offence under these Regulations, it shall be a defence for the person charged to prove that the food in respect of which the offence is alleged to have been committed —
a
was intended for export to a country, other than a Member State, which has legislation analogous to Regulation 608/2004 and that the food complies with that legislation; or
b
was intended for export to a Member State, is food to which Regulation 608/2004 applies and the food complies with the provisions of that Regulation as read with Directive 2000/13 as applied in that State.
Application of various provisions of the Act
10
1
The following provisions of the Act shall apply for the purposes of these Regulations with the modification that any reference in those provisions to the Act or Part thereof shall be construed as a reference to these Regulations —
a
section 2 (extended meaning of “sale” etc. );
b
section 3 (presumption that food is intended for human consumption);
c
section 20 (offences due to fault of another person);
d
section 21 (defence of due diligence) as it applies for the purposes of section 14 or 15;
e
section 30(8) (which relates to documentary evidence);
f
section 35(1) (punishment of offences) in so far as it relates to offences under section 33(1) as applied by paragraph (3) below;
g
section 35(2) and (3) in so far as it relates to offences under section 33(2) as applied by paragraph (3) below;
h
section 36 (offences by bodies corporate).
2
In the application of section 32 of the Act (powers of entry) for the purposes of these Regulations, the references in subsection (1) to the Act shall be construed as including references to Regulation 608/2004.
3
The following provisions of the Act shall apply for the purposes of these Regulations with the modification that any reference in those provisions to the Act shall be construed as including a reference to these Regulations as read with Regulation 608/2004 —
a
section 33(1) (obstruction etc. of officers);
b
section 33(2), with the modification that the reference to “any such requirement as is mentioned in subsection (1)(b) above” shall be deemed to be a reference to any such requirement as is mentioned in that subsection as applied by sub–paragraph (a) above;
c
section 44 (protection of officers acting in good faith).
Signed by authority of the Secretary of State for Health
Melanie Johnson
Parliamentary Under Secretary of State,
Department of Health
15th December 2004


text:
Citation and commencement
1
This Order may be cited as the Sentencing Guidelines Council (Supplementary Provisions) Order 2004 and shall come into force on 27th February 2004.
Term of office, resignation and re-appointment of Council members
2
1
In relation to the Council, the term of office of —
a
a judicial member appointed to the Council by virtue of his judicial office, shall last for so long as he holds that office;
b
the Director of Public Prosecutions, shall last for so long as he continues to be the Director of Public Prosecutions;
c
any other judicial or non-judicial member shall not exceed 5 years.
2
A member may resign at any time from the Council by giving 4 weeks notice in writing —
a
in the case of a judicial member, to the Lord Chancellor; and
b
in the case of a non-judicial member, to the Secretary of State.
3
A member falling within paragraph (1)(c) shall, on the expiry of his initial term of office, be eligible for re-appointment to the Council for one further term not exceeding 4 years.
Removal of members
3
The appropriate Minister may remove a judicial member or non-judicial member from the Council if he is satisfied that that member is —
a
incapable of continuing to be a member of the Council; or
b
has behaved in such a way that he is unfit to be a member of the Council.
Council proceedings
4
The arrangements for the proceedings of the Council (including the quorum for meetings) shall be such as the Council may determine.
On authority of the Lord Chancellor
Christopher Leslie
Parliamentary Under-Secretary of State,
Department of Constitutional Affairs
29th January 2004


text:
Citation and Interpretation
1
1
This Order may be cited as the Higher Education Act 2004 (Commencement No. 1 and Transitional Provisions) Order 2004.
2
In this Order “the 2004 Act ” means the Higher Education Act 2004.
Provisions coming into force
2
The following provisions of the 2004 Act shall come into force in relation to England on 1 st November 2004:
Sections 11 to 18;
Section 21;
Section 32(2) and (3);
Sections 35 and 36 to the extent that they are not already in force; and
Schedules 1 to 4.
3
The following provisions of the 2004 Act shall come into force on 1st November 2004:
Section 19; and
Section 37 to the extent that it is not already in force.
4
The following provisions of the 2004 Act shall come into force in relation to England on 1 st January 2005;
Section 20;
Section 46;
Section 50 to the extent that it relates to the provisions of Schedule 7 specified below; andin Schedule 7 —
the repeal of section 206 and in section 207(1), paragraph (c) and the word “or” immediately preceding it of the Education Reform Act 1998.
Transitional Provision
5
Notwithstanding the coming into force of Sections 20 and 46, the visitor of a qualifying institution has jurisdiction in respect of —
a
any complaint which falls within Section 20(2) or (3) of the 2004 Act if that complaint was submitted to the visitor before 1 st January 2005; and
b
any complaint which falls within Section 46(1) of the 2004 Act if that complaint was submitted to the visitor before 1 st January 2005.
Dr Kim Howells
Minister of State,
Department for Education and Skills
27th October 2004


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Merchant Shipping (Prevention of Oil Pollution) (Amendment) Regulations 2004 and shall come into force on 8th March 2004.
2
In these Regulations “the principal Regulations ” means the Merchant Shipping (Prevention of Oil Pollution) Regulations 1996 .
Amendment of Regulations: Interpretation
2
1
In regulation 1(2) of the principal Regulations:
a
in the definition of “anniversary date”, for “date” there shall be substituted “day and month”;
b
in the definition of “the Convention” for the words “November 4th 1994” there shall be substituted the words “11th October 2002”,
c
for the definition of “Marine Safety Agency” there shall be substituted the following:
“Maritime and Coastguard Agency” means the Maritime and Coastguard Agency, an executive agency of the Department for Transport
,
d
after the definition of “slop tank” there shall be inserted the following definition:
“short international voyage” means a voyage from a port in one country to which the Convention applies to a port in another country, or conversely —
in the course of which a ship is not more than two hundred nautical miles from a port or place in which the passengers and crew could be placed in safety, and
which does not exceed 600 nautical miles in distance between the last port of call in the country in which the voyage begins and the last port of call in the scheduled voyage before beginning a return voyage, and which on the return voyage does not exceed 600 nautical miles in distance between the port of call in which the ship commences its return voyage and the first port of call in the country in which the voyage began,
and for the purposes of this definition no account shall be taken of any deviation by a ship from her intended voyage due solely to stress of weather or any other circumstances that neither the master nor the owner nor the charterer (if any) of the ship could have prevented or forestalled;
,
e
for the definition of “Specifications for the Design, Operation and Control of Crude Oil Washing Systems” there shall be substituted the following:
“Specifications for the Design, Operation and Control of Crude Oil Washing Systems” means the International Maritime Organisation’s Resolution No. A 446( XI ) as amended by Resolutions A.497( XII ) and A.897(21) contained in the 2000 edition of Crude Oil Washing Systems, published by that Organisation;
.
2
For each reference in the principal Regulations to “the Marine Safety Agency” (except as mentioned in paragraph (l)(c) above) there shall be substituted a reference to “the Maritime and Coastguard Agency”.
Amendment of Regulations: Transitional provision
3
After regulation 1 of the principal Regulations, there shall be inserted the following regulation:
Transitional provision
1A
Except in special circumstances as determined by the Maritime and Coastguard Agency, a certificate issued or endorsed before 8th March 2004 by:
a
an appropriate Certifying Authority, or
b
the Administration of a State which is a Party to the Convention in accordance with regulation 6(5),
shall remain valid until it expires under the terms of these Regulations as in force before that date, and shall for any other purpose of these Regulations be treated as though it had been issued or endorsed under these Regulations as amended.
.
Amendment of Regulations: Survey and Certification
4
For regulations 4 to 8 of the principal Regulations, there shall be substituted the following.
Surveys
4
l
A United Kingdom oil tanker of 150 GT and above and every other United Kingdom ship of 400 GT and above, shall be subject to the following surveys:
a
before the ship is put in service, or before an IOPP Certificate or UKOPP Certificate is first issued in relation to the ship, an initial survey as set out in regulation 4(1)(a) of Annex I to the Convention,
b
within five years of the first issue of an IOPP Certificate or UKOPP Certificate, and thereafter at intervals which, subject to regulation 7(3) and 8(3) to (6), shall be no more than five years, a renewal survey as set out in regulation 4(1)(b) of Annex I to the Convention, and
c
after a repair resulting from investigations prescribed in regulation 5(4) below, or whenever any important repairs or renewals are made, an additional survey as set out in regulation 4(1)(e) of Annex I to the Convention.
2
A United Kingdom oil tanker of 150 GT and above and every other United Kingdom ship of 400 GT and above shall also be subject to the following surveys:
a
within three months before or after the second or third anniversary date of an IOPP Certificate being issued, an intermediate survey as set out in regulation 4(1)(c) of Annex I to the Convention, and
b
within three months before or after each anniversary date of the issue of the ship’s IOPP Certificate, other than when an intermediate survey is required to be carried out within that period, an annual survey as set out in regulation 4(1)(d) of Annex I to the Convention.
Responsibilities of owner and master
5
1
The owner and master of every ship shall ensure that the condition of the ship and its equipment shall be maintained to conform:
a
in the case of a United Kingdom ship, or any ship surveyed pursuant to these Regulations, with the provisions of these Regulations,
b
in the case of any other ship, with the requirements of Annex I to the Convention,
so as to ensure that the ship in all respects will remain fit to proceed to sea without presenting an unreasonable threat of harm to the marine environment.
2
The owner and master of every ship shall ensure that after any survey of the ship required by these Regulations or by Annex I to the Convention (as applicable) has been completed, no change shall be made in the structure, equipment, systems, fittings, arrangements or material covered by the survey without the approval of the appropriate Certifying Authority, or of the Administration of the State which carried out the survey for that ship, except by direct replacement.
3
The owner and master of every ship shall ensure that whenever an accident occurs to a ship or a defect is discovered which, in either case, substantially affects the integrity of the ship or the efficiency or completeness of its equipment:
a
if the ship is a United Kingdom ship, it is reported at the earliest opportunity to the Secretary of State and to any other appropriate Certifying Authority,
b
if the ship is a United Kingdom ship in a port outside the United Kingdom it is also reported to the proper officer and to the appropriate authorities of the country in which the port is situated, and
c
if the ship is a non-United Kingdom ship in a port in the United Kingdom, it is reported at the earliest opportunity to the Secretary of State.
4
Whenever an accident or defect is reported:
a
to the Secretary of State or a Certifying Authority under paragraph (3)(a), or
b
to the proper officer under paragraph (3)(b),
the Secretary of State, Certifying Authority or proper officer shall cause investigations to be initiated to determine whether or not a survey by a surveyor is necessary, and if a survey is found to be necessary require that survey to be carried out.
Issue and Endorsement of Certificates
6
1
Where the Certifying Authority is satisfied after the completion of an initial or renewal survey carried out in accordance with regulation 4(1)(a) or (b) above that the requirements of Annex I to the Convention are being complied with, that Certifying Authority shall issue:
a
to any oil tanker of 150 GT and above and any other ship of 400 GT and above engaged in international voyages, an IOPP Certificate, and
b
to any oil tanker of 150 GT and above and any other ship of 400 GT and above not engaged in international voyages, a UKOPP Certificate.
2
Where the Certifying Authority is satisfied after the completion of an intermediate or annual survey in accordance with the provisions of regulation 4(2)(a) or (b) above that the requirements of Annex I to the Convention are being complied with, that Certifying Authority shall so endorse the IOPP Certificate issued to the ship.
3
If any oil tanker of 150 GT and above and any other ship of 400 GT and above which was previously under the flag of another State becomes a United Kingdom ship engaged in voyages to ports or offshore terminals under the jurisdiction of other Parties to the Convention, a Certifying Authority shall issue an IOPP Certificate to the ship if it is fully satisfied that the ship is in compliance with the requirements of regulation 4(4)(a) and (b) of Annex I to the Convention.
4
If any oil tanker of 150 GT and above and any other ship of 400 GT and above which was previously under the flag of another State becomes a United Kingdom ship not engaged in voyages to ports or offshore terminals under the jurisdiction of other Parties to the Convention, a Certifying Authority shall issue a UKOPP Certificate to the ship if it is fully satisfied that the ship is in compliance with the requirements of regulation 4(4)(a) and (b) of Annex I to the Convention.
5
The Secretary of State may, through a proper officer or otherwise, request the Administration of a State which is a Party to the Convention to carry out a survey of a United Kingdom ship and, if satisfied that the requirements of Annex 1 to the Convention are complied with:
a
to issue or authorise the issue of an IOPP Certificate to the ship, or to endorse or authorise the endorsement of such a Certificate in accordance with the requirements of that Annex,
b
to include in the Certificate a statement to the effect that it has been issued or endorsed at the request of the Secretary of State, and
c
to transmit a copy of the survey report and the Certificate to the Secretary of State as soon as possible.
6
A Certificate issued or endorsed in accordance with paragraph (5) shall have the same force and receive the same recognition as a Certificate issued or endorsed in accordance with paragraphs (1) to (3).
7
The Secretary of State may, at the request of the Administration of a State which is a Party to the Convention, carry out a survey of a ship registered in that State and, if satisfied that the requirements of Annex I to the Convention are complied with, issue an IOPP Certificate to the ship or endorse such a Certificate in accordance with the requirements of that Annex.
8
The Secretary of State shall include in any Certificate issued or endorsed in accordance with paragraph (7) a statement to the effect that it has been issued or endorsed at the request of that Administration, and shall transmit a copy of the survey report and the Certificate to that Administration as soon as possible.
9
A Certificate issued or endorsed in accordance with paragraph (7) shall have effect as if issued or endorsed by the Administration of the State which requested the survey of the ship to be carried out.
10
An IOPP Certificate issued or endorsed in accordance with this regulation shall be drawn up in a form corresponding to the model given in Appendix II to Annex I to the Convention.
11
A UKOPP Certificate issued in accordance with this regulation shall be drawn up in the form corresponding to the model given in Appendix II to Annex I to the Convention with the substitution:
a
for references to “IOPP Certificate” of references to “UKOPP Certificate”, and
b
for references to regulations of the MARPOL Convention of references to corresponding provisions of these Regulations.
Duration and validity of Certificates
7
1
Subject to paragraphs (2) to (5), an IOPP Certificate or UKOPP Certificate shall be issued:
a
on the date of the completion of the relevant survey,
b
as being valid from the date of issue, and
c
for a period of validity not exceeding five years.
2
Where a renewal survey required under regulation 4(1)(b) above has been completed within a period of three months before the date of expiry of a UKOPP or IOPP Certificate, the new Certificate shall be issued as being valid from the date of expiry of the existing Certificate.
3
Subject to regulation 8(6) below, where a renewal survey required under regulation 4(l)(b) above has been completed after the expiry of an IOPP Certificate or UKOPP Certificate, the new Certificate shall be issued as being valid from the date of expiry of that expired Certificate.
4
Where an annual or intermediate survey is completed before the period prescribed for such a survey in regulation 4(2) above:
a
the anniversary date shown on the IOPP Certificate shall be amended by endorsement to a date which shall not be more than three months later than the date on which the survey was completed,
b
subsequent annual or intermediate surveys required under regulation 4(2) shall be completed at the intervals prescribed by those regulations using the new anniversary date, and
c
the expiry date may remain unchanged provided one or more annual or intermediate surveys, as appropriate, are carried out so that the maximum intervals between the surveys prescribed by regulation 4(2) are not exceeded.
5
An IOPP Certificate or UKOPP Certificate shall cease to be valid:
a
if its period of validity has been exceeded and the certificate has either not been extended by the appropriate Certifying Authority in accordance with regulation 8 or the period of any such extension has expired,
b
if the relevant surveys have not been completed within the periods specified in regulation 4 and the Certificate endorsed in accordance with regulation 6, or
c
upon transfer of the ship to the flag of another State.
Extension of validity of Certificates
8
1
Where an IOPP Certificate has been issued for a period of validity of less than five years and the intermediate and annual surveys required under regulation 4(2) above have been completed, the appropriate Certifying Authority may extend the validity of that Certificate so that the certificate is valid for a maximum period of five years.
2
Where a renewal survey required under regulation 4(1)(b) has been completed before the expiry of an IOPP Certificate or UKOPP Certificate but the new Certificate cannot be issued or placed on board the ship before the expiry of the existing Certificate, the appropriate Certifying Authority may endorse the existing Certificate as valid for a period not exceeding five months from the expiry date of the existing Certificate.
3
Where a renewal survey required under regulation 4(1)(b) has not been completed before the expiry of an IOPP Certificate or UKOPP Certificate and at the time of expiry the ship is not in a port in which it is to be surveyed, the appropriate Certifying Authority may, where it appears to it proper and reasonable to do so, extend the validity of the certificate, solely for the purpose of allowing the ship to complete its voyage to its port of survey, for a period of no more than three months.
4
Where no other extension has been granted, the appropriate Certifying Authority may extend the validity of the IOPP Certificate of a ship used solely on short international voyages for a period of no more than one month.
5
An extension of validity under paragraph (3) or (4) above shall be disregarded for the purposes of determining the date of expiry of an existing UKOPP Certificate or IOPP Certificate under regulation 7(2) or (3).
6
In special circumstances as determined by the Maritime and Coastguard Agency, where a renewal survey required under regulation 4(1)(b) above:
a
has been completed after the expiry of the UKOPP Certificate or IOPP Certificate,
b
has been completed during the period for which the validity of the UKOPP Certificate or IOPP Certificate has been extended in accordance with paragraph (3) above, or
c
has been completed during the period for which the validity of the UKOPP Certificate or IOPP Certificate has been extended in accordance with paragraph (4) above,
the new Certificate may be issued as being valid from the date of the completion of the renewal survey.
.
Amendment of Regulations: Design and construction requirements for existing tankers
5
For the words between regulation 30 and regulation 32 of the principal Regulations there shall be substituted the following:
Existing oil tankers (building contracts before 6th July 1993): compliance with double hull or equivalent design requirements for single hull oil tankers
31
1
Subject to paragraph (2), this regulation shall apply to an oil tanker of 5,000 tons deadweight and above:
a
for which the building contract was placed before 6th July 1993, or
b
in the absence of a building contract, the keel of which was laid or which was at a similar stage of construction before 6th January 1994, or
c
the delivery of which was before 6th July 1996, or
d
which had undergone a major conversion —
i
for which the contract was placed before 6th July 1993, or
ii
in the absence of a contract, the construction work of which was begun on or before 6th January 1994, or
iii
which was completed on or before 6th July 1996.
2
This regulation shall not apply to an oil tanker which —
a
complies with the requirements of Schedule 6 in Merchant Shipping Notice 1643/MARPOL 1,
b
complies with those requirements as modified in accordance with Schedule 7 in Merchant Shipping Notice 1643/MARPOL 1, or
c
conforms to other methods of design and construction which ensure at least the same level of protection against oil pollution in the event of collision or stranding and have the approval of the Secretary of State based on guidelines developed by the International Maritime Organisation.
3
For the purposes of paragraph (2):
a
an oil tanker which does not meet in all respects the requirements mentioned in paragraph (2) regarding minimum distances between the cargo tank boundaries of the ship side and bottom plating shall be treated as meeting those requirements if —
i
the side protection distance is not less than that which the IBC Code specifies for Type 2 cargo tank location (that is to say, the said distance is nowhere less than 760mm from the shell plating), and
ii
the bottom protection distance is not less than the lesser of B/15 or 2 metres, and
b
“the IBC Code” means the International Code for the Construction and Equipment of Ships Carrying Dangerous Chemicals in Bulk (1998 Edition) published by the International Maritime Organisation.
4
A category 1 oil tanker to which this regulation applies:
a
if it is a United Kingdom oil tanker, shall not operate, and
b
if it is any other oil tanker, shall not enter a port or offshore terminal under the jurisdiction of the United Kingdom:
i
if the ship was delivered in 1973 or earlier, on or after the anniversary in 2003 of the day and month of that ship’s delivery,
ii
if the ship was delivered in 1974 or 1975, on or after the anniversary in 2004 of the day and month of that ship’s delivery,
iii
if the ship was delivered in 1976 or 1977, on or after the anniversary in 2005 of the day and month of that ship’s delivery,
iv
if the ship was delivered in 1978, 1979 or 1980, on or after the anniversary in 2006 of the day and month of that ship’s delivery,
v
if the ship was delivered in 1981 or later, on or after the anniversary in 2007 of the day and month of that ship’s delivery,
5
A category 2 or 3 oil tanker to which this regulation applies:
a
if it is a United Kingdom oil tanker, shall not operate, and
b
if it is any other oil tanker, shall not enter a port or offshore terminal under the jurisdiction of the United Kingdom:
i
if the ship was delivered in 1973 or earlier, on or after the anniversary in 2003 of the day and month of that ship’s delivery,
ii
if the ship was delivered in 1974 or 1975, on or after the anniversary in 2004 of the day and month of that ship’s delivery,
iii
if the ship was delivered in 1976 or 1977, on or after the anniversary in 2005 of the day and month of that ship’s delivery,
iv
if the ship was delivered in 1978 or 1979, on or after the anniversary in 2006 of the day and month of that ship’s delivery,
v
if the ship was delivered in 1980 or 1981, on or after the anniversary in 2007 of the day and month of that ship’s delivery,
vi
if the ship was delivered in 1982, on or after the anniversary in 2008 of the day and month of that ship’s delivery,
vii
if the ship was delivered in 1983, on or after the anniversary in 2009 of the day and month of that ship’s delivery,
viii
if the ship was delivered in 1984, on or after the anniversary in 2010 of the day and month of that ship’s delivery,
ix
if the ship was delivered in 1985, on or after the anniversary in 2011 of the day and month of that ship’s delivery,
x
if the ship was delivered in 1986, on or after the anniversary in 2012 of the day and month of that ship’s delivery,
xi
if the ship was delivered in 1987, on or after the anniversary in 2013 of the day and month of that ship’s delivery,
xii
if the ship was delivered in 1988, on or after the anniversary in 2014 of the day and month of that ship’s delivery,
xiii
if the ship was delivered in 1989 or later, on or after the anniversary in 2015 of the day and month of that ship’s deliver).
6
A category 1 oil tanker, on or after the 25th anniversary of its delivery:
a
if it is a United Kingdom oil tanker, shall not operate, and
b
if it is any other oil tanker, shall not enter a port or offshore terminal under the jurisdiction of the United Kingdom,
unless —
i
it has wing tanks or double bottom spaces, not used for the carriage of oil and meeting the width and height requirements of Regulation 13E(4) of Annex I of the Convention, which cover at least 30 per cent of L for the full depth of the ship on each side or at least 30 per cent of the projected bottom shell area within L, or
ii
it operates with hydrostatically balanced loading, taking into account the guidelines developed by Resolution 64(36) of 4th November 1994 of the Marine Environment Protection Committee of the International Maritime Organisation.
7
A category 1 oil tanker, on or after the anniversary in 2005 of the day and month of that ship’s delivery:
a
if it is a United Kingdom oil tanker, shall not operate, and
b
if it is any other oil tanker, shall not enter a port or offshore terminal under the jurisdiction of the United Kingdom,
unless it complies with the Condition Assessment Scheme adopted by Resolution 94(46) of 27th April 2001 of the Marine Environment Protection Committee of the International Maritime Organisation and amended by Resolution 99(48) of 11th October 2002 of that Committee.
8
A category 2 oil tanker, on or after the anniversary in 2010 of the day and month of that ship’s delivery:
a
if it is a United Kingdom oil tanker, shall not operate, and
b
if it is any other oil tanker, shall not enter a port or offshore terminal under the jurisdiction of the United Kingdom,
unless it complies with the Condition Assessment Scheme adopted by Resolution 94(46) of 27th April 2001 of the Marine Environment Protection Committee of the International Maritime Organisation and amended by Resolution 99(48) of 11th October 2002 of that Committee.
9
A category 2 or 3 oil tanker, on or after the anniversary in 2015 of the day and month of that ship’s delivery:
a
if it is a United Kingdom oil tanker, shall not operate, and
b
if it is any other oil tanker, shall not enter a port or offshore terminal under the jurisdiction of the United Kingdom.
10
The Secretary of State may grant an exemption from any of paragraphs (4) to (9) of this regulation under regulation 2(5) of these Regulations only where that exemption:
a
allows an oil tanker to enter a port or offshore terminal under the jurisdiction of the United Kingdom,
b
is granted in exceptional circumstances, and
c
is granted because the oil tanker is in difficulty and in search of a place of refuge, or is unloaded and proceeding to a port of repair.
11
In this regulation:
“age” means the age of the ship, expressed in number of years after the date of its delivery,
“category 1 oil tanker” means an oil tanker of 20,000 tons deadweight and above carrying crude oil, fuel oil, heavy diesel oil or lubricating oil as cargo, and of 30,000 tons deadweight and above carrying oil other than the above, which does not comply with the requirements for new oil tankers as defined in Regulation 1(26) of Annex I of the Convention,
“category 2 oil tanker” means an oil tanker of 20,000 tons deadweight and above carrying crude oil, fuel oil, heavy diesel oil or lubricating oil as cargo, and of 30,000 tons deadweight and above carrying oil other than the above, which complies with the requirements for new oil tankers as defined in Regulation 1(26) of Annex I of the Convention,
“category 3 oil tanker” means an oil tanker of 5,000 tons deadweight and above other than a category 1 or category 2 oil tanker,
“double hull oil tanker” means an oil tanker meeting the double hull or equivalent design requirements of Regulation 13F of Annex I of the Convention,
“fuel oil” means heavy distillates or residues from crude oil or blends of such materials intended for use as a fuel for the production of heat or power of a quality equivalent to the specification acceptable to the International Maritime Organisation,
“heavy diesel oil” means marine diesel oil, other than those distillates of which more than 50 per cent by volume distils at a temperature not exceeding 34 — C when tested by the method acceptable to the International Maritime Organisation,
“L” has the meaning given in Regulation 13E(2) of Annex I of the Convention,
“new oil tanker” means a new oil tanker as defined in Regulation 1 (26) of Annex I of the Convention,
and other words and phrases have the meaning they have in Council Regulation ( EC ) No. 417/2002 of the European Parliament and of the Council of 18th February 2002 on the accelerated phasing-in of double hull or equivalent design requirements for single hull oil tankers and repealing Council Regulation (EC) No 2978/94 .
.
Amendment of Regulations: Shipboard oil pollution emergency plan
6
In regulation 33 of the principal Regulations:
a
in paragraph (2), after the words “Resolution MEPC 54(32)” there shall be added the words “as amended by Resolution MEPC.86(44) of 13th March 2000”, and
b
after paragraph (2) there shall be inserted the following:
3
In the case of ships to which regulation 16 of Annex II to the Convention also applies, such a plan may be combined with the shipboard marine pollution emergency plan for noxious liquid substances required under regulation 16 of Annex II to the Convention, and in this case the title of the plan shall be “Shipboard Marine Pollution Emergency Plan”.
Power to detain
7
For regulation 35(2) (power to deny entry or detain) of the principal Regulations, there shall be substituted:
2
In any case where:
a
a ship does not comply with the requirements of these Regulations,
b
the steps to be taken by an inspector under regulation 34(1)(b) or (c) involve detention of the ship,
c
an accident occurs to a non-United Kingdom ship, or a defect is discovered in a non-United Kingdom ship, either of which substantially affects the integrity of the ship or the efficiency or completeness of its equipment, and a full and proper report of that accident or defect has not been made to the appropriate authority for that ship, or
d
within a reasonable period of a report being made of an accident to or defect in a non-United Kingdom ship the Secretary of State is not satisfied that action taken as respects that ship is sufficient to restore the integrity of the ship or the efficiency or completeness of its equipment,
the ship shall be liable to be detained and section 284(1) to (6) and (8) of the Merchant Shipping Act 1995 (which relates to the detention of a ship) shall have effect in relation to that ship, as if for the words “this Act” wherever they appear, there were substituted the words “the Merchant Shipping (Prevention of Oil Pollution) Regulations 1996”.
Signed on behalf of the Secretary of State for Transport
David Jamieson
Parliamentary Under Secretary of State
Department for Transport
9th February 2004


text:
Title, application and commencement
1
These Regulations may be cited as the Food Labelling (Amendment) (England) Regulations 2004; they apply in relation to England only and come into force on 31st July 2004.
Amendment of the Food Labelling Regulations 1996
2
The Food Labelling Regulations 1996 shall be amended (in so far as they apply in relation to England) in accordance with regulations 3 and 4.
3
In regulation 2(1) (interpretation), in the definition of “Directive 90/496” there shall be inserted at the end the words “, as amended by Commission Directive 2003/120/EC ”.
4
In Part I of Schedule 7 (presentation of prescribed nutrition labelling), in paragraph 5 there shall be inserted at the end the following sub–paragraph —
g
1 gram of salatrims shall be deemed to contribute 25kJ (6 kcal).
Signed by authority of the Secretary of State for Health
Melanie Johnson
Parliamentary Under Secretary of State,
Department of Health
15th June 2004


text:
Citation and commencement
1
These Regulations may be cited as the M11 Motorway (Junction 4 Northbound, Redbridge) (Speed Limit) Regulations 2004 and shall come into force on 3rd March 2004.
Imposition of speed limit
2
1
No person shall drive any motor vehicle at a speed exceeding 50 miles per hour on any specified length of carriageway on the M11 from Junction 4 northbound.
2
In this regulation “specified length of carriageway” means —
a
the M11 motorway northbound carriageway between marker post numbers MP 12/5 and MP 13/5;
b
the entry slip road from the A406 westbound carriageway to the M11 motorway northbound carriageway between marker post numbers MP 10/4 and MP 12/5; and
c
the entry slip road from the A406 eastbound carriageway to the M11 motorway northbound carriageway between marker post numbers MP 11/4 and MP 12/5.
Signed by the authority of the Secretary of State for Transport.
David Jamieson
Parliamentary Under Secretary of State,
Department for Transport
29th January 2004


text:
1
This Instrument may be cited as The Wigan Borough Council (Henhurst Canal Bridge) Scheme 2003 Confirmation Instrument 2004 and shall come into force on the date on which notice that it has been confirmed is first published in accordance with paragraph 1 of Schedule 2 to the Highways Act 1980.
2
The Wigan Borough Council (Henhurst Canal Bridge) Scheme 2003 (“the Scheme”) is hereby confirmed without modifications.
3
The Scheme as confirmed is set out in the Schedule hereto (including the plans) and copies of the Scheme with its accompanying plans are deposited at the offices of the Department for Transport, Floor 13 (IMD), Ashdown House, St Leonards on Sea, Hastings, East Sussex TN37 7GA, and at the offices of Wigan Borough Council, The Town Hall, Library Street, Wigan WN1 1YN.
Signed by authority of the Secretary of State for Transport
J Blackie
Regional Director Government Office for the North East
14th September 2004


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 and shall come into force on 1 st January 2005.
2
These Regulations have effect in relation to periods of account beginning on or after 1 st January 2005.
Interpretation
2
1
In these Regulations —
“derivative contract” has the same meaning as in Schedule 26 to the Finance Act 2002;
“exchange gain or loss” includes, in the case of a derivative contract whose underlying subject matter is currency (and no other subject matter), all fair value profits or losses brought into account in relation to the contract;
“fair value accounting” has the meaning given in section 103 of the Finance Act 1996 ;
“fair value profit or loss” means the profit or loss brought into account in relation to a derivative contract or an asset or liability representing a loan relationship where for the period in question fair value accounting is used, and where fair value accounting is used in relation to only part of a contract it means the profit or loss brought into account in relation to that part;
“underlying subject matter” has the same meaning as in Schedule 26 to the Finance Act 2002.
2
In these Regulations —
“for accounting purposes” means for the purposes of accounts drawn up in accordance with generally accepted accounting practice;
“generally accepted accounting practice” has the meaning given in section 50 of the Finance Act 2004 ; and
“amortised cost”, “designated”, “effective hedge”, “effective interest method”, “firm commitment”, “forecast transaction”, “foreign operation” and “net investment in a foreign operation” have the same meaning as for accounting purposes.
3
In these Regulations any reference to an asset which is a ship or aircraft includes a reference to a contract —
a
to which section 67 of the Capital Allowances Act 2001 applies; and
b
which relates to plant or machinery which is a ship or aircraft.
4
In these Regulations —
a
any reference to a hedging instrument includes a reference to part of an instrument; and
b
any reference to a hedged item includes a reference to part of a hedged item.
5
For the purposes of these Regulations, a company has a hedging relationship between a derivative contract or a liability representing a loan relationship on the one hand (“the hedging instrument”) and an asset, liability, receipt or expense on the other (“the hedged item”) if and to the extent that —
a
the hedging instrument and the hedged item are designated by the company as a hedge; or
b
in any other case the hedging instrument is intended to act as a hedge of —
i
the exposure to changes in fair value of a hedged item which is a recognised asset or liability or an unrecognised firm commitment or an identified portion of such an asset, liability or commitment that is attributable to a particular risk and could affect profit or loss of the company;
ii
the exposure to variability in cash flows that is attributable to a particular risk associated with a hedged item that is a recognised asset or liability or a forecast transaction and could affect profit or loss of the company; or
iii
a net investment in a foreign operation of the company.
Exchange gains or losses arising from liabilities or assets hedging shares etc.
3
1
For the purposes of section 84A(3A) of the Finance Act 1996 there is prescribed an exchange gain or loss arising to a company in an accounting period in relation to a liability representing a loan relationship of the company which is matched with the whole or part of any shares, ships or aircraft.
2
This regulation does not apply if movements in the fair value of any shares, ships or aircraft which are an asset falling within regulation 3(1) are brought into account by the company in computing, for the purposes of corporation tax, the profits of a trade carried on by it which consists of or includes dealing in shares, ships or aircraft.
3
Shares, ships or aircraft are matched with a liability if any of the following conditions are satisfied.
Condition 1
The condition is that for the accounting period of the company immediately preceding the first accounting period to which these Regulations apply —
a
exchange gains and losses on the shares, ships or aircraft were taken to a reserve; and
b
set off there against exchange gains and losses on the liability.
Condition 2
The condition is that for the accounting period, the shares, ships or aircraft are a hedged item under a designated hedge of exchange rate risk in which the liability is the hedging instrument.
Condition 3
The condition is that the currency in which the liability is expressed is such that the company could, by entering into that liability, reasonably expect to eliminate or substantially reduce the economic risk of holding the asset, or part of the asset, which is attributable to fluctuations in exchange rates.
4
If condition 3 applies, a liability is matched with an asset only to the extent that the carrying value of the liability at the time when the liability is entered into does not exceed the unmatched carrying value of the asset at that time.
5
For the purposes of section 84A(3A) of the Finance Act 1996 there is prescribed an exchange gain or loss arising to a company in an accounting period in relation to an asset representing a loan relationship of the company which is matched with the whole or part of any share capital of the company.
6
An asset is matched with share capital if for the accounting period of the company immediately preceding the first accounting period to which these Regulations apply —
a
exchange gains and losses on the asset were taken to a reserve; and
b
set off there against exchange gains and losses on the share capital.
7
In this regulation —
“carrying value” means, in relation to a liability, the value as shown in the company’s accounts of that liability; and
“unmatched carrying value” means, in relation to an asset, an amount equal to the value as shown in the company’s accounts to the extent that that amount has not previously been matched in accordance with this regulation or regulation 4.
Exchange gains or losses arising from derivative contracts hedging shares etc.
4
1
For the purposes of paragraph 16(3A) and 17C(1)(a) of Schedule 26 to the Finance Act 2002 there is prescribed an exchange gain or loss arising to a company in an accounting period in relation to a derivative contract of the company which is matched with the whole or part of any shares, ships or aircraft.
2
This regulation does not apply if movements in the fair value of any shares, ships or aircraft which are an asset falling within regulation 4(1) are brought into account by the company in computing, for the purposes of corporation tax, the profits of a trade carried on by it which consists of or includes dealing in shares, ships or aircraft.
3
Shares, ships or aircraft are matched with a derivative contract if any of the following conditions are satisfied.
Condition 1
The condition is that for the accounting period of the company immediately preceding the first accounting period to which these Regulations apply —
a
exchange gains and losses on the shares, ships or aircraft were taken to a reserve; and
b
set off there against exchange gains and losses on the derivative contract.
Condition 2
The condition is that for the accounting period, the shares, ships or aircraft are a hedged item under a designated hedge of exchange rate risk in which the derivative contract is the hedging instrument.
Condition 3
The condition is that the underlying subject matter of the derivative contract is such that the company could, by entering into that contract, reasonably expect to eliminate or substantially reduce the economic risk of holding the asset, or part of the asset, which is attributable to fluctuations in exchange rates.
4
If condition 3 applies, a derivative contract is matched with an asset only to the extent that the carrying value of the derivative contract at the time when the contract is entered into does not exceed the unmatched carrying value of the asset at that time.
5
In this regulation —
“carrying value” means, in relation to a derivative contract, the value as shown in the company’s accounts of that contract; and
“unmatched carrying value” means, in relation to an asset, an amount equal to the value as shown in the company’s accounts to the extent that that amount has not previously been matched in accordance with this regulation or regulation 3.
Regulations 3 and 4: supplementary
5
1
Where in any accounting period —
a
a company holds more than one asset in relation to which there are amounts of exchange gains and losses falling within regulations 3 or 4; and
b
the currency —
i
in which the assets are denominated and the liability expressed; or
ii
which is the underlying subject matter of the derivative contract,
is the same currency, the extent to which an asset is matched is determined in accordance with the following rules.
Rule 1
Liabilities and contracts are regarded as matched to the greatest possible extent with assets which —
a
represent loan relationships of the company;
b
represent derivative contracts of the company; or
c
are ships or aircraft.
Rule 2
Subject to Rule 1, liabilities and contracts are regarded as matched to the greatest possible extent with assets on the disposal of which a chargeable gain would accrue.
Rule 3
Subject to Rules 1 and 2, liabilities are regarded as matched with assets on a disposal of which no chargeable gain would be treated as accruing by virtue of Part 1 of Schedule 7AC to the Taxation of Chargeable Gains Act 1992 if the disposal were made on a date falling more than twelve months after the date of the acquisition of the asset.
2
If —
a
part only of a liability falling within the third condition in regulation 3, or
b
part only of a contract falling within the third condition in regulation 4,
could reasonably be expected to eliminate or substantially reduce the economic risk of holding the asset which is attributable to fluctuations in exchange rates, the liability or contract is to be treated as being matched with a corresponding amount of value of an asset.
3
For the purposes of paragraph (1), a currency in which a liability is expressed or which is the underlying subject matter of a derivative contract, is to be treated, if it is not the case, as the same currency in which an asset is denominated if —
a
borrowing in that currency, or
b
the obligation to deliver that currency,
could reasonably be expected to eliminate or substantially reduce the economic risk of holding the asset, or part of the asset, which is attributable to fluctuations in exchange rates.
4
Where regulation 3 or section 84A(3) of the Finance Act 1996 applies to a company in an accounting period in relation to a liability representing a loan relationship there is prescribed, for the purposes of regulation 3 or section 84A(3A) of that Act, an exchange gain or loss treated by virtue of paragraph 6D(2) of Schedule 28AA to the Taxes Act 1988 as arising in that accounting period to another company in relation to the same loan relationship.
Rules about fair value profits and losses
6
1
Regulations 7, 8 and 9 contain specific rules about excluding fair value profits and losses for the purposes of Schedule 26 to the Finance Act 2002.
2
For the purposes of regulations 7, 8 and 9 it is immaterial that the hedging relationship is not an effective hedge for accounting purposes.
3
A company may elect that —
a
regulation 7 shall not apply to its currency contracts which satisfy the conditions contained in regulation 7(2); and
b
regulation 8 shall not apply to its commodity contracts or debt contracts which satisfy the conditions contained in that regulation.
4
Any election made under paragraph (3) shall apply to —
a
all of the currency contracts entered into by the company which satisfy the conditions contained in regulation 7(2); and
b
all of the commodity contracts or debt contracts entered into by the company which satisfy the conditions contained in regulation 8(1).
5
A company may elect that regulation 9 shall not apply to its interest rate contracts which satisfy the conditions contained in that regulation and any election under this regulation shall apply to all of the interest rate contracts entered into by the company which satisfy the conditions contained in regulation 9(1).
6
Subject to paragraph (7), an election under paragraph (3) or (5) shall be made before the start of a company’s first accounting period to which these Regulations apply or, if later, before 31 st March 2005 and has effect for that accounting period and all subsequent accounting periods unless revoked.
7
In any case where a company is not a party to any contracts to which regulations 7 or 8, or regulation 9 apply immediately before the start of the company’s first accounting period to which the Regulations apply, an election within paragraph (3) or (5) shall be made within 90 days of the company entering into its first contract to which regulation 7 or 8, or regulation 9 applies, as the case may be.
8
A company may revoke an election under paragraph (3) or (5) with effect from the date on which notice is given of it, but contracts entered into before that date shall not be affected.
9
An election under paragraph (3) or (5) shall be made, and may be revoked by the company which made it, by notice in writing to the Inland Revenue.
10
If —
a
a company (“the electing company”) makes an election under paragraph (3) or (5) in relation to its contracts;
b
any other company which is a party to a derivative contract to which the election applies is a member of the same group of companies as the electing company; and
c
that other company has not made an election under paragraph (3) or (5) in relation to the contract, as the case may be,
then the other company is to be treated as if it had made the election but only in relation to that contract.
11
Paragraph (10) does not apply if the electing company, or the other company, entered into the contract in the ordinary course of a banking business or a business as a securities house.
12
If a contract to which regulation 7, 8 or 9 applies is transferred by a company in circumstances to which paragraph 28 of Schedule 26 to the Finance Act 2002 would apply but for paragraph 30 of that Schedule —
a
paragraph 30 shall not apply (and accordingly paragraph 28 shall apply); and
b
the transferee company is to be treated as not having made the election under paragraph (3) or (5) as the case may be (“the relevant election”) in relation to that contract, if it has made a relevant election in relation to all of its contracts.
13
If a company (“the electing company”) makes an election under paragraph (3) or (5) in relation to its contracts —
a
a contract to which the election applies is transferred to another company (“the transferee company”) in circumstances to which paragraph 28 of Schedule 26 to the Finance Act 2002 applies, or
b
would apply but for paragraph 30 of that Schedule,
and the transferee company has not made an election under paragraph (3) or (5) in relation to the contract as the case may be, then the transferee company is to be treated as if it had made the election but only in relation to that contract.
14
In this Regulation —
“group of companies” shall be construed in accordance with section 170 of the Taxation of Chargeable Gains Act 1992 ; and
“securities house” means a person —
who is authorised for the purposes of the Financial Services and Markets Act 2000 ; and
whose business consists wholly or mainly of dealing as a principal in financial instruments within the meaning of section 349(5) and (6) of the Taxes Act 1988 .
Fair value profits or losses arising from derivative contracts which are currency contracts
7
1
For the purposes of paragraph 17C(1)(a) of Schedule 26 to the Finance Act 2002 there is prescribed in relation to a derivative contract whose underlying subject matter consists wholly of currency, all credits and debits representing the whole or part of the fair value profit or loss arising to a company in an accounting period; if the contract satisfies the conditions in paragraph (2).
2
The conditions referred to in paragraph (1) are —
a
there is a hedging relationship between the contract or part of the contract and a forecast transaction or a firm commitment (“the hedged item”) of the company;
b
exchange gains and losses on the hedged item are not recognised in determining the company’s profit and loss; and
c
fair value profit or loss arising to the company in relation to the contract is recognised in the company’s profit and loss account or income statement.
3
Where there is a hedging relationship between part of a currency contract and a hedged item, the part of the fair value profit or loss that is prescribed is the part which bears to the whole the proportion which the value of that part of the contract which is in the hedging relationship bears to the value of the whole of the contract.
Profits or losses arising from derivative contracts which are commodity contracts or debt contracts
8
1
For the purposes of paragraph 17C(1)(a) of Schedule 26 to the Finance Act 2002 there is prescribed in relation to a commodity contract or a debt contract all credits and debits representing the whole or part of the fair value profit or loss arising to a company in an accounting period if —
a
there is a hedging relationship between the contract or part of the contract and a forecast transaction or a firm commitment (“the hedged item”) of the company; and
b
the hedged item is not one to which fair value accounting applies for that accounting period.
2
In this regulation —
“a commodity contract” means a derivative contract whose underlying subject matter is commodities unless the contract is an interest rate contract within the meaning of regulation 9(4); and
“a debt contract” means a derivative contract whose underlying subject matter is an asset or liability representing a loan relationship unless the contract is an interest rate contract within the meaning of regulation 9(4).
3
Where there is a hedging relationship between part of a commodity contract or part of a debt contract as the case may be and a hedged item, the part of the fair value profit or loss that is prescribed is the part which bears to the whole the proportion which the value of that part of the contract which is in the hedging relationship bears to the value of the whole of the contract.
Profits or losses arising from derivative contracts which are interest rate contracts
9
1
For the purposes of paragraph 17C(1)(a) of Schedule 26 to the Finance Act 2002 there is prescribed all credits and debits representing the whole or part of the fair value profit or loss arising to a company in relation to its interest rate contracts in an accounting period if —
a
there is a hedging relationship between the contract or a portion of the contract and any of the risks arising in respect of an asset, liability, receipt or expense (“the hedged item”); and
b
fair value profits or losses arising on the hedged item or in relation to any of the risks arising in respect of the hedged item, or any portion of the hedged item, are not brought into account for the purposes of corporation tax for that period.
2
Where paragraph (1) applies, credits and debits shall be brought into account for the purposes of paragraph 17C(1)(b) of Schedule 26 to the Finance Act 2002 on the assumption that an appropriate accruals basis had been used in relation to the contract for that accounting period.
3
Where paragraph 16(3) of Schedule 26 to the Finance Act 2002 or regulation 4 apply to a contract to which this regulation applies nothing in this regulation is to require any exchange gains or losses in relation to that contract to be brought into account.
4
In this regulation —
“an appropriate accruals basis” in relation to a derivative contract is one where —
the contract is shown in the company’s accounts at cost (which may be nil), and the cost is adjusted for any cumulative amortisation of any premium or other amount falling to be recognised in arriving at the cost of the contract;
the aggregate of —
the amount of periodical payments under the contract, or in the case of a swap contract under which only a single payment is to be made, the value of the payment and
the credits or debits representing interest arising, on the assumption that an effective interest method is used, in respect of the asset or liability representing a loan relationship which is the hedged item,
represent the credits or debits that would be given by generally accepted accounting practice in relation to an asset or liability representing a loan relationship whose terms include those of both the hedged item and the interest rate contract;
exchange gains and losses are recognised as a result of the translation of the contract at the balance-sheet date; and
profits and losses which arise as a result of the contract coming to an end before its stated date of maturity are amortised and brought into account over the unexpired term of the hedged item.
“an interest rate contract” means —
a derivative contract whose underlying subject matter is, or includes, interest rates, or
if not falling within paragraph (i), a swap contract in which payments fall to be made by reference to a rate of interest or to an index determined by reference to income or retail prices.
5
For the purposes of paragraph 17C(1)(a) of Schedule 26 to the Finance Act 2002, there is also prescribed for any period any credits and debits which —
a
have for that or any previous period been brought into account in the statement of recognised gains and losses or statement of changes in equity (“equity statements”); and
b
represent fair value profits or losses which are transferred in that period from an equity statement —
i
to the profit and loss account or income statement, or
ii
directly to the carrying value of an asset or liability.
6
Where credits and debits are prescribed by sub-paragraph (5) there is also prescribed, for the purposes of paragraph 17C(1)(a) of Schedule 26 to the Finance Act 2002, any debits and credits corresponding to the sub-paragraph (5) credits and debits which are brought into account in the profit and loss account or income statement when —
a
the hedged item is recognised; or
b
a forecast transaction is no longer expected to occur.
7
This regulation does not apply to any contract to which paragraphs 6,7 or 8 of Schedule 26 to the Finance Act 2002 applies.
Bringing fair value profits or losses into account on currency and commodity contracts
10
1
For the purposes of paragraph 17C(1)(c) of Schedule 26 to the Finance Act 2002 —
a
there is prescribed the aggregate of the credits and debits representing any fair value profits or losses excluded in relation to a derivative contract of a company by virtue of regulation 7(1) or regulation 8(1); and
b
the amount of that aggregate is brought into account for the period in which a termination event occurs.
This is subject to paragraphs (3), (5), (7) and (8).
2
In paragraph (1) a “termination event” occurs —
a
on the company ceasing to be a party to the contract; or
b
if earlier, when the hedged item begins to affect the company’s profit or loss.
3
If the forecast transaction or firm commitment which is the hedged item mentioned in regulation 7 or regulation 8 is a forecast transaction of, or a firm commitment to a purchase of, anything the expenditure in relation to which —
a
falls to be taken into account in computing the profits of a trade or property business carried on by the company, or
b
would fall to be deducted but for any provision of the Corporation Tax Acts prohibiting the deduction of capital expenditure in respect of depreciation of an asset,
then the aggregate mentioned in paragraph (1)(a) in relation to the contract is to be brought into account in the accounting period in which the expenditure falls or would fall to be deducted.
4
In paragraph (3) “property business” has the meaning given in paragraph 32(2) of Schedule 29 to the Finance Act 2002 (gains and losses of a company from intangible fixed assets).
5
Where —
a
part of a contract to which this regulation applies terminates without the company ceasing to be a party to the contract, or
b
part only of the hedged item begins to be recognised in determining the company’s profit and loss,
paragraph (1)(b) is to apply to a proportionate amount of the aggregate.
6
In paragraph (5) “proportionate amount” means that proportion of the relevant aggregate amount which is —
a
in a case where it is part of the contract which matures, the amount to which the fair value of the part of the contract maturing bears to the fair value of the whole of the contract at that time, and
b
in any other case the proportion which the fair value of the hedged item on which exchange gains and losses begin to be recognised bears to the fair value of the whole of the hedged item at that time.
7
Where immediately on ceasing to be a party to the contract (“the old contract”), the company enters into another contract (“the new contract”) which meets the conditions in regulation 7 or regulation 8 in relation to the same hedged item as was the hedged item in relation to the old contract —
a
paragraph (1)(b) shall not apply in relation to the old contract, and
b
the aggregate prescribed in paragraph (1)(a) in relation to the old contract shall be treated for the purposes of the application of this regulation to the new contract as included in the aggregate prescribed in relation to the new contract.
8
Where as a result of the company (“the transferor company”) ceasing to be a party to the contract (“the old contract”) —
a
paragraph 28 of Schedule 26 to the Finance Act 2002 applies, and
b
the transferee company (within the meaning of paragraph 28 of that Schedule) meets the conditions in regulation 7 or regulation 8 in relation to the contract (“the new contract”) and the same hedged item as was the hedged item in relation to the old contract,
paragraph (9) applies.
9
Where this paragraph applies —
a
paragraph (1)(b) shall not apply in relation to the old contract; and
b
the aggregate prescribed in paragraph (1)(a) in relation to the old contract shall be treated for the purposes of the application of this regulation to the new contract as included in the aggregate prescribed in relation to the new contract.
10
For the purposes of paragraph 17C(1)(a) of Schedule 26 to the Finance Act 2002, there is also prescribed for any period any credits and debits which —
a
have for that or any previous period been brought into account in the statement of recognised gains and losses or statement of changes in equity (“equity statements”); or
b
represent fair value profits or losses which are transferred in that period from an equity statement —
i
to the profit and loss account or income statement, or
ii
directly to the carrying value of an asset or liability.
11
Where credits and debits are prescribed by sub-paragraph (10) there is also prescribed, for the purposes of paragraph 17C(1)(a) of Schedule 26 to the Finance Act 2002, any debits and credits corresponding to the sub-paragraph (10) credits and debits which are brought into account in the profit and loss account or income statement when —
a
the hedged item is recognised; or
b
a forecast transaction is no longer expected to occur.
Derek Twigg
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
9th December 2004


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Corporation Tax (Notice of Coming within Charge — Information) Regulations 2004 and shall come into force on 13th October 2004.
2
In these Regulations —
“the section” means section 55 of the Finance Act 2004; and
a reference, without more, to a numbered subsection is a reference to the subsection of the section which is so numbered.
Information prescribed for the purposes of section 55(2)(c) of the Finance Act 2004
2
1
For the purposes of subsection (2)(c) the information specified in the following paragraphs of this regulation is prescribed.
2
In the case of the company’s accounting period falling within either paragraph (a) or (b) of subsection (1), the prescribed information is the date on which that accounting period commenced (within the meaning of section 12(2) of the Income and Corporation Taxes Act 1988 ), together with the information in paragraph (3).
3
The information to be given in respect of any company to which the section applies is —
a
the company’s name and its registered number;
b
the address of the company’s registered office;
c
the address of the company’s principal place of business;
d
the nature of the business being carried on by the company;
e
the date to which the company intends to prepare accounts;
f
the full name and home address of each of the directors of the company;
g
if the company has taken over any business, including any trade, profession or vocation formerly carried on by another —
i
the name and address of that former business; and
ii
the name and address of the person from whom the business was acquired;
h
if the company is deemed, by virtue of section 413(3) of the Income and Corporation Taxes Act 1988, to be a member of a group of companies for the purposes of Chapter 4 of Part 10 of that Act, the name of the parent company and the address of its registered office; and
i
in the case of a company which, at the time it gives notice under the section, has been obliged to comply with the requirements of the Income Tax (Pay as You Earn) Regulations 2003 , the date on which that obligation first arose.
Ann Chant
Helen Ghosh
Two of the Commissioners of Inland Revenue
22nd September 2004


text:
Citation, commencement and extent
1
1
This Order may be cited as the Firemen’s Pension Scheme (Amendment) Order 2004.
2
This Order shall come into force on 13th September 2004, except that the amendments that relate to, or are incidental to, —
a
rules C1 and C6 shall have effect from 6th April 1997;
b
rules F2A, G1 and G2A, in so far as they relate to maternity leave, shall have effect from 23rd June 1994;
c
rules F2A, G1 and G2A, in so far as they relate to adoption or paternity leave, shall have effect from 8th December 2002; and
d
rule I3 and paragraphs (4) and (5) of rule J4 shall have effect from 1st March 1992.
3
This Order shall extend to England and Wales .
Amendment of the Firemen’s Pension Scheme
2
The Firemen’s Pension Scheme set out in Schedule 2 to the Firemen’s Pension Scheme Order 1992 shall be amended in accordance with the Schedule to this Order.
Signed by the authority of the First Secretary of State
Phil Hope
Parliamentary Under Secretary of State
Office of the Deputy Prime Minister
16th July 2004
We consent to the making of this Order
Joan Ryan
Jim Murphy
Two of the Lords Commissioners of Her Majesty’s Treasury
20th July 2004


text:
1
This Order may be cited as the Carriers' Liability (Clandestine Entrants) (Revised Code of Practice for Vehicles) Order 2004 and shall come into force on 1st March 2004.
2
The code of practice entitled “Immigration and Asylum Act 1999: Prevention of Clandestine Entrants: Revised Code of Practice for Vehicles”, laid in draft before Parliament on 27th January 2004 and which concerns the practice to be followed by any person operating a system for preventing the carriage of clandestine entrants concealed in vehicles, shall come into operation on 1st March 2004.
Beverley Hughes
Minister of State
Home Office
3rd February 2004


text:
Citation and Commencement
1
These Regulations may be cited as the Dartford-Thurrock Crossing (Amendment) Regulations 2004 and shall come into force on the 1st July 2004.
Dangerous Goods
2
In regulation 5(1) of the Dartford-Thurrock Crossing Regulations 1998 for “the booklet entitled ‘Dangerous Traffic’, 11th Edition issued in 2001” there shall be substituted “the booklet entitled ‘Dangerous Traffic’, 12th Edition issued in 2003”.
Signed by authority of the Secretary of State for Transport
David Jamieson
Parliamentary Under Secretary of State,
Department for Transport
25th May 2004


text:
1
These Regulations may be cited as the Penalties for Disorderly Behaviour (Form of Penalty Notice) (Amendment) Regulations 2004 and shall come into force on the twenty fourth day after the day on which they are made.
2
1
The Penalties for Disorderly Behaviour (Form of Penalty Notice) Regulations 2002 are amended as follows.
2
In regulation 2, after “the form of penalty notice” there is inserted “to be given to a person, aged 16 or over,”.
3
After regulation 2, there is inserted —
3
The form of penalty notice to be given to a person, aged under 16, prescribed for the purposes of section 3(3) of the Criminal Justice and Police Act 2001 is —
a
in the case of a penalty notice issued in England, that set out in Part I of Schedule 2 to these Regulations; and
b
in the case of a penalty notice issued in Wales, that set out in Part II of that Schedule.
.
4
For the heading to the Schedule there is substituted “FORM OF PENALTY NOTICE TO BE GIVEN TO A PERSON AGED 16 OR OVER”.
5
After that Schedule there shall be inserted, as Schedule 2, the Schedule set out in the Schedule to these Regulations.
Scotland of Asthal Q.C.
Minister of State
Home Office
2nd December 2004


text:
Citation, commencement, interpretation and application
1
1
These Regulations may be cited as the National Assistance (Assessment of Resources) (Amendment) (No. 2) (England) Regulations 2004 and shall come into force on 4th October 2004.
2
In these Regulations “the principal Regulations ” means the National Assistance (Assessment of Resources) Regulations 1992 .
3
These Regulations apply to England only.
Amendment of regulation 2 of the principal Regulations
2
In paragraph (1) of regulation 2 of the principal Regulations (interpretation), in the appropriate alphabetical position, there shall be inserted —
“the health service” has the same meaning as in section 128(1) of the National Health Service Act 1977 ;
.
Amendment of Schedule 3 to the principal Regulations
3
In Schedule 3 to the principal Regulations (sums to be disregarded in the calculation of income other than earnings) after paragraph 28I, insert the following paragraph —
28J
Any payment made to the resident under section 63(6)(b) of the Health Services and Public Health Act 1968 (“the 1968 Act ”) (travelling and other allowances to persons availing themselves of instruction) for the purpose of meeting childcare costs where the instruction is provided pursuant to —
a
section 63(1)(a) of the 1968 Act; or
b
section 63(1)(b) of the 1968 Act and where the resident is employed, or has it in contemplation to be employed, in an activity involved in or connected with a service which must or may be provided or secured as part of the health service.
.
Amendment of Schedule 4 to the principal Regulations
4
In Schedule 4 to the principal Regulations (capital to be disregarded) after paragraph 24, add the following paragraphs —
25
Any payment made to the resident under section 2 or 3 of the Age-Related Payments Act 2004 (entitlement: basic or special cases) .
26
Any payment made to the resident under section 63(6)(b) of the Health Services and Public Health Act 1968 (“the 1968 Act”) (travelling and other allowances to persons availing themselves of instruction) for the purpose of meeting childcare costs where the instruction is provided pursuant to —
a
section 63(1)(a) of the 1968 Act; or
b
section 63(1)(b) of the 1968 Act and where the resident is employed, or has it in contemplation to be employed, in an activity involved in or connected with a service which must or may be provided or secured as part of the health service.
.
Signed by authority of the Secretary of State
Stephen Ladyman
Parliamentary Under Secretary of State,,
Department of Health
7th September 2004