text:
Citation, commencement and application
1
1
These Regulations may be cited as the Local Authorities (Elected Mayors) (England) Regulations 2008 and shall come into force on 31st December 2008.
2
These Regulations apply in relation to England only.
Elected mayor to be treated as member of local authority
2
An elected mayor of a local authority is to be treated as a member of the local authority for the purposes of the following enactments –
a
section 28(3) of the Local Government Act 1985 ,
b
as respects a joint authority which is an Integrated Transport Authority –
i
section 29(1) of and Schedule 10 to the Local Government Act 1985, and
ii
section 31(1) and section 32(1), (3), (4) and (7) of the Local Government Act 1985, and
c
sections 79(2)(b) and (c) and 85(1)(b) and (c) of the Local Transport Act 2008 .
Signed by authority of the Secretary of State for Transport
Paul Clark
Parliamentary Under Secretary of State,
Department for Transport
3rd December 2008


type: legislation

jurisdiction: UK

text:
PART 1 GENERAL
Citation and commencement
1
These Regulations may be cited as the Standards Committee (England) Regulations 2008 and shall come into force on 8th May 2008.
Interpretation
2
In these Regulations —
“ the Act ” means the Local Government Act 2000;
“the 1972 Act ” means the Local Government Act 1972 ;
“the 1989 Act ” means the Local Government and Housing Act 1989 ;
“Adjudication Panel” means the Adjudication Panel for England constituted under section 75 of the Act;
“ethical standards officer” means an ethical standards officer appointed under section 57(5)(a) of the Act;
“independent member” means a person appointed to a standards committee, or sub-committee of the standards committee, of an authority, who is not a member, or an officer, of that or any other relevant authority;
“member”, in relation to parish councils, includes persons appointed under section 16A of the 1972 Act;
“monitoring officer”, in relation to an authority which is a relevant authority for the purposes of section 5 of the 1989 Act (designation and reports of monitoring officer) means the monitoring officer designated under subsection (1) of that section and includes any person for the time being nominated by the monitoring officer as deputy for the purposes of that section and any person nominated under section 82A(2) or (3) of the Act to perform any function;
“partner” includes a spouse, civil partner or someone a person lives with in a similar capacity;
“relative” means a partner, a parent, a parent of a partner, a son or daughter, a stepson or stepdaughter, the child of a partner, a brother or sister, a brother or sister of a partner, a grandparent, a grandchild, an uncle or aunt, a nephew or niece and the partners of any of the preceding persons;
“responsible authority” means a district council or unitary county council which has functions in relation to parish councils for which it is responsible under section 55(12) of the Act;
“Standards Board” means the Standards Board for England constituted under section 57 of the Act.
PART 2 CONSTITUTION AND GENERAL PROCEEDINGS OF STANDARDS COMMITTEEES AND SUB-COMMITTEES
Interpretation of Part 2
3
In this Part “authority”, except where the context otherwise requires, means a relevant authority in England other than a parish council.
Composition of standards committees
4
1
An authority must ensure that —
a
at least 25% of the members of its standards committee are independent members; and
b
where it is operating executive arrangements under Part 2 of the Act, only one member of its standards committee is a member of the executive.
2
Where an authority is a responsible authority, it must ensure that at least two members of the standards committee are members of parish councils for which it is responsible, who are not also members of the responsible authority.
Appointments to standards committees
5
1
Subject to the following provisions of this regulation, a person may only be appointed as an independent member of a standards committee if the appointment is —
a
approved by a majority of the members of the authority;
b
advertised in one or more newspapers circulating in the area of the authority, and in such other publications or websites as the authority considers appropriate;
c
of a person who submitted an application to the authority.
2
But a person may not be appointed as an independent member of a standards committee if that person —
a
has within the period of five years immediately preceding the date of the appointment been a member or officer of the authority; or
b
is a relative or close friend of a member or officer of the authority.
3
A person who is an independent member of the standards committee of a different relevant authority, may be appointed as an independent member of the standards committee of an authority unless that person —
a
has within the period of five years immediately preceding the date of the appointment been a member or officer of that authority; or
b
is a relative or close friend of a member or officer of that authority.
4
An independent member appointed under paragraph (3) may, as an alternative to being appointed for a specified period of time, be appointed in relation to a particular allegation, or set of allegations against a member, co-opted member, former member, or former co-opted member, and the term of office of an independent member so appointed shall be fixed accordingly.
5
Subject to paragraph (7), an authority may adopt such procedures as it thinks fit for the appointment to the standards committee of —
a
independent members under paragraph (3) of this regulation; and
b
members of parish councils.
6
Any person appointed as an independent member of a standards committee of an authority under this regulation who becomes —
a
a member or officer of an authority; or
b
a relative of a member or officer of that authority,
shall cease to be a member of the standards committee.
7
An authority must have regard to any relevant guidance issued by the Standards Board in making appointments under this regulation.
Sub-committees of standards committees
6
1
The standards committee of an authority shall, under section 54A of the Act —
a
appoint sub-committees, each of which must be chaired by an independent member, to discharge any function specified in section 57A of the Act; and
b
appoint sub-committees, each of which must be chaired by an independent member, to discharge any function specified in section 57B of the Act.
2
If the standards committee of an authority appoints sub-committees to discharge functions under regulations 17 to 20 of these Regulations, those sub-committees must be chaired by an independent member.
Validity of proceedings
7
1
A meeting of a standards committee, or sub-committee of a standards committee, shall not be quorate unless at least three members of that committee or sub-committee are present for its duration.
2
Where a meeting of a sub-committee of a standards committee is convened to consider a request under section 57B(2) of the Act, no decision on that request may be taken by the sub-committee if any member of that sub-committee is present who took part in the decision under section 57A(2) of the Act to which that request relates.
3
Where a meeting of a standards committee, or sub-committee of a standards committee of an authority is convened to discharge any function specified —
a
in sections 57A or 57B of the Act; or
b
in regulation 17 to 20 of these Regulations,
no decision may be taken unless at least one member of that authority is present when such matters are being considered.
4
Where a meeting of a standards committee, or sub-committee of a standards committee, is convened to discharge any function specified —
a
in sections 57A or 57B of the Act; or
b
in regulation 17 to 20 of these Regulations,
relating to a member or former member of a parish council, no decision may be taken unless at least one member of a parish council for which the authority is the responsible authority, who is not also a member of that responsible authority, is present when such matters are being considered.
Application of the Local Government Act 1972
8
1
Subject to paragraphs (2), (3), (5) and (6), Part 5A of the 1972 Act shall apply in relation to meetings of a standards committee, or sub-committee of a standards committee, of an authority as it applies to meetings of a principal council in England.
2
Sections 100E, 100G, 100J and 100K of that Part shall not apply.
3
Where, by virtue of paragraph (1), a responsible authority must act in accordance with section 100A(6)(a), 100B(1) or 100C(1) of the 1972 Act it shall also give to every parish council for which it is responsible —
a
written notice of the time and place of the meeting at least five clear days before that meeting or, if the meeting is convened at shorter notice, then at the time that it is convened;
b
a copy of the agenda for the meeting and a copy of any report for the meeting at least five clear days before the meeting, except that —
i
where the meeting is convened at shorter notice, the copies of the agenda and any report shall be given to the parish council at the time the meeting is convened; and
ii
where an item is added to an agenda, of which a copy has been given to a parish council, a copy of the item (or of the revised agenda), and of any report to be presented at the meeting relating to the item shall be given to the parish council at the time the item is added to the agenda; and
c
a copy of the minutes excluding so much of the minutes of proceedings during which the meeting was not open to the public under section 100A(2) or (4) of the 1972 Act, or where applicable, a copy of a summary made under section 100C(2) of that Act.
4
Nothing in paragraph (3)(b) requires copies of any agenda item or report to be given to the parish council until copies are available to members of the responsible authority.
5
a
Where a meeting of a sub-committee of a standards committee is convened to consider an allegation received under section 57A(1) of the Act or to review a decision under section 57B of the Act, the following provisions of this paragraph shall apply, and the provisions of Part 5A of the 1972 Act shall not apply.
b
The sub-committee shall produce a summary in writing of its consideration of the allegation or review of the decision.
c
The written summary —
i
must record the main points considered, its conclusion as regards the allegation or review of the decision and the reasons for that conclusion;
ii
must be prepared having regard to any relevant guidance issued by the Standards Board;
iii
may give the name of any member, co-opted member, former member or former co-opted member, who was the subject of the allegation, unless such disclosure is not in the public interest or would prejudice any investigation;
iv
must be made available for inspection by members of the public at the offices of the authority for a period of six years beginning with the date of the meeting; and
v
must be given to any parish council of which any person who is the subject of an allegation referred to in the written summary is a member;
but nothing in this sub-paragraph requires the written summary to be open to inspection or given to any parish council until the person who is the subject of the allegation has been given a written summary under section 57C(2) of the Act.
6
Where a meeting of a standards committee, or sub-committee of a standards committee, is convened to consider a matter under regulations 13 or 16 to 20 of these Regulations, or referred under section 58(1)(c) of Act, the provisions of Parts 1 to 3 of Schedule 12A to the 1972 Act shall apply as if, after paragraph 7 of that Schedule, the following descriptions of exempt information were inserted —
7A
Information which is subject to any obligation of confidentiality.
7B
Information which relates in any way to matters concerning national security.
7C
Information presented to a standards committee, or to a sub-committee of a standards committee, set up to consider any matter under regulations 13 or 16 to 20 of the Standards Committee (England) Regulations 2008, or referred under section 58(1)(c) of the Local Government Act 2000.
.
PART 3 PROCEDURES RELATING TO ALLEGATIONS
Interpretation of Part 3
9
In this Part —
“appeals tribunal” means a tribunal appointed by the president or deputy president of the Adjudication Panel consisting of members drawn from the Adjudication Panel;
“authority” except where the context otherwise requires, means a relevant authority in England;
“matter”, in references to section 57A of the Act means a written allegation made under subsection (1) of that section;
“member”, except where the context otherwise requires, includes a co-opted member, former member or former co-opted member of an authority;
“standards committee” means the standards committee, or sub-committee of a standards committee, which exercises functions in relation to an authority under Part 3 of the Act.
Written allegations
10
1
Every standards committee shall publish in such manner as it considers appropriate, details of the address or addresses to which written allegations under section 57A(1) of the Act should be sent.
2
Every standards committee shall take reasonable steps to ensure that the details published under paragraph (1) continue to be brought to the attention of the public and that any changes to those details are promptly published.
3
Every standards committee shall publish in such manner as it considers appropriate, details of the procedures it will follow in relation to any written allegation received under section 57A(1).
4
In complying with its obligations under this regulation, every standards committee shall take account of any relevant guidance issued by the Standards Board.
Modification of duty to give written summary to subject of allegation
11
1
The duty in section 57C(2) of the Act to take reasonable steps to give a written summary to the person who is the subject of an allegation does not arise at the time the standards committee receives the allegation, if the standards committee determines that to do so would be contrary to the public interest or would prejudice any person’s ability to investigate the allegation.
2
In reaching a determination whether it is contrary to the public interest or would prejudice any person’s ability to investigate the allegation, the standards committee must take account of any guidance issued by the Standards Board and may take account of any advice received from the monitoring officer or any ethical standards officer concerned.
3
Where the duty in section 57C(2) of the Act does not arise at the time the standards committee receives an allegation, by virtue of paragraph (1), the standards committee must take reasonable steps to give a written summary of the allegation to the person who is the subject of that allegation —
a
when the monitoring officer or ethical standards officer has advised the standards committee that it would no longer be contrary to the public interest or prejudicial to any investigation; and in any event
b
before any consideration of any report or recommendation from a monitoring officer or ethical standards officer relating to that allegation.
4
Nothing in this regulation prevents —
a
a monitoring officer from notifying the subject of an allegation that an allegation has been made; or
b
the standards committee from giving the subject of an allegation some details of the allegation if the standards committee is of the opinion that disclosure of those details would not be contrary to the public interest and would not prejudice any investigation.
Application of section 63 of the Local Government Act 2000 with modification
12
1
Subsection (1) of section 63 of the Act (restrictions on disclosure of information) shall apply in respect of information obtained by monitoring officers in the performance of any of their functions under Part 3 of the Act and regulations made under that Part, as they apply in respect of information obtained by ethical standards officers under sections 61 and 62 of the Act, subject to the modification set out below.
2
The modification is the insertion, after paragraph (a), of the following paragraph —
aa
the disclosure is made for any one or more of the following purposes —
i
enabling a standards committee or sub-committee of a standards committee established under this Part to perform any of its functions under this Part, or under regulations made under this Part, in connection with the investigation and consideration of an alleged breach of an authority’s code of conduct; or
ii
enabling a tribunal drawn from members of the Adjudication Panel to consider any appeal from a finding of a standards committee or sub-committee of a standards committee established under this Part in connection with an alleged breach of an authority’s code of conduct.
.
Referral of matters to monitoring officer for steps other than an investigation
13
1
This regulation applies —
a
where a standards committee refers a matter to a monitoring officer under section 57A(2)(a) or 57A(3) of the Act; or
b
an ethical standards officer refers a matter under section 60(2) or 60(3) of the Act,
with a direction to take steps other than carrying out an investigation.
2
A standards committee may only make a referral under paragraph (1) after consultation with the monitoring officer.
3
The steps referred to in paragraph (1) are —
a
arranging for the member who is the subject of an allegation to attend a training course;
b
arranging for that member and the complainant to engage in a process of conciliation;
c
such other steps (not including an investigation), as appear appropriate to the standards committee, or as the case may be, the ethical standards officer.
4
Where a matter is referred to a monitoring officer under this regulation, the monitoring officer —
a
shall deal with the matter in accordance with the direction; and
b
shall give notice that the matter has been so referred to —
i
the member who is the subject of the allegation,
ii
any person who made the allegation which gave rise to the referral,
iii
the standards committee of any other authority concerned; and
iv
any parish council concerned; and
c
within the period of three months beginning on the day on which the direction was received, or as soon as is reasonably practicable thereafter, submit a written report giving details of the action taken or proposed, to comply with the direction —
i
where the matter was referred to the monitoring officer under section 57A of the Act, to the standards committee; or
ii
where the matter was referred to the monitoring officer under section 60 of the Act, to the ethical standards officer concerned.
5
If the standards committee is not satisfied with the action specified in the report received under paragraph (4)(c)(i), it shall give a further direction to the monitoring officer.
6
If the standards committee is satisfied with the action specified in the report received under paragraph (4)(c)(i), it shall give written notice to that effect to —
a
the member who is the subject of the report;
b
any person who made an allegation that gave rise to the referral;
c
the standards committee of any other authority concerned; and
d
any parish council concerned.
7
If the ethical standards officer concerned is satisfied with the action specified in the report received under paragraph (4)(c)(ii), that officer shall give written notice to that effect to —
a
the member who is the subject of the report;
b
any person who made an allegation that gave rise to the referral;
c
the standards committee of any authority concerned; and
d
any parish council concerned.
8
If the ethical standards officer concerned is not satisfied with the action specified in the report received under paragraph (4)(c)(ii), that officer may require the monitoring officer to arrange for a statement to be published in at least one newspaper circulating in the area of any authority concerned, giving —
a
details of the direction given by the ethical standards officer;
b
the ethical standards officer’s reasons for being dissatisfied; and
c
the monitoring officer’s response to the ethical standards officer’s reasons for being dissatisfied.
Referral of matters to a monitoring officer for investigation
14
1
This regulation applies where a matter is referred to a monitoring officer under section 57A(2)(a), 57A(3), 60(2) or (3) of the Act otherwise than in accordance with regulation 13(1).
2
The monitoring officer shall, unless otherwise directed by the ethical standards officer or standards committee —
a
inform
i
the member who is the subject of the allegation;
ii
any person who made the allegation which gave rise to the referral;
iii
the standards committee of any other authority concerned; and
iv
any parish council concerned,
that the matter has been referred for investigation;
b
subject to paragraph (5), conduct an investigation into the matters referred;
c
give any member who is the subject of the investigation the opportunity to comment on the allegation made;
3
The monitoring officer shall, in conducting an investigation, have regard to any relevant guidance issued, and shall comply with any relevant direction given, by the Standards Board.
4
The monitoring officer may, in conducting an investigation —
a
make such inquiries of any person as the monitoring officer thinks necessary or expedient for the purpose of conducting that investigation;
b
require any person to give such information or explanation as the monitoring officer thinks necessary or expedient for the purpose of conducting that investigation;
c
require any of the authorities concerned to provide such advice and assistance as may reasonably be needed to assist in the investigation;
d
require any of the authorities concerned, other than a parish council, to meet the reasonable cost of any advice and assistance provided in accordance with sub-paragraph (c);
e
if any of the authorities concerned is a parish council, require the responsible authority to meet any reasonable costs incurred by that parish council in accordance with sub-paragraph (d); and
f
require any of the authorities concerned to afford reasonable access to such documents in the possession of that authority as appear to the monitoring officer to be necessary for the purpose of conducting the investigation.
5
In the case of an investigation pursuant to a reference under section 60(2) or (3) of the Act, the monitoring officer of an authority may, at any stage prior to the completion of the investigation, by a request in writing to the ethical standards officer concerned, ask that the matter be referred back to that ethical standards officer for investigation; and any such request must set out the reasons for making it.
6
The ethical standards officer must respond to a request under paragraph (5) within 21 days of its receipt and may —
a
direct that the matter be so referred for investigation, in which case the investigation by the monitoring officer concerned shall cease; or
b
direct the monitoring officer concerned to continue the investigation in accordance with these Regulations.
7
Where a direction is given under paragraph (6)(b), the monitoring officer may not make a further request under paragraph (5) in respect of the same matter.
8
On completion of an investigation under this regulation, the monitoring officer shall —
a
make a finding —
i
that there has been a failure to comply with the code of conduct of the authority concerned or, as the case may be, of any other authority concerned (“a finding of failure”); or
ii
that there has not been a failure to comply with the code of conduct of the authority concerned or, as the case may be, of any other authority concerned (“a finding of no failure”);
b
prepare a written report of the investigation which contains a statement as to the finding;
c
send a copy of that report to the member who was the subject of the investigation;
d
refer the report to —
i
the standards committee of the authority; and
ii
the standards committee of any other authority, other than a parish council, of which the person who was the subject of the investigation is a member, if that other authority so requests.
Matters referred to monitoring officer after investigation
15
Where a matter is referred to a monitoring officer under section 64(2) or (4) of the Act the monitoring officer shall —
a
send a copy of any report received from the ethical standards officer who has referred the matter, to any member who is the subject of such a report; and, after that member has received the report,
b
refer the report to the standards committee of the authority for consideration under regulation 17.
References back from monitoring officer
16
1
Where a matter is referred to a monitoring officer under section 57A(2)(a) of the Act for investigation, the monitoring officer may, subject to paragraph (4), refer that matter back to the standards committee concerned if —
a
as a result of new evidence or information, the monitoring officer is of the opinion that the matter —
i
is materially more serious; or
ii
materially less serious
than may have seemed apparent to the standards committee when it made its decision under section 57A(2) of the Act, and
iii
that the standards committee would have made a different decision had it been aware of that new evidence or information; or
b
the person who is the subject of the allegation —
i
has died; or
ii
is seriously ill; or
iii
has resigned from the authority concerned, and
the monitoring officer is of the opinion that in the circumstances it is no longer appropriate to continue with an investigation.
2
If a matter is referred back to a standards committee under this regulation, the standards committee shall make a decision under section 57A(2) of the Act as if the matter had been made to it under section 57A(1) of the Act.
3
In forming an opinion for the purposes of paragraph (1)(a), a monitoring officer may take account of —
a
the failure of any person to co-operate with an investigation; or
b
an allegation that the member concerned has engaged in a further breach of the code of conduct of a relevant authority; or
c
an allegation that another member has engaged in a related breach of the code of conduct of a relevant authority.
4
Where a standards committee considers a matter referred back to it under this regulation, it may direct that the matter should not be referred back a further time.
Consideration of reports by standards committee
17
1
Where a monitoring officer refers a report to the standards committee of any authority under regulation 14 or 15, that standards committee shall convene to consider that report and make one of the following findings —
a
that it accepts the monitoring officer’s finding of no failure (“a finding of acceptance”); or
b
that the matter should be considered at a hearing of the standards committee conducted under regulation 18; or
c
that the matter should be referred to the Adjudication Panel for determination.
2
A standards committee may only make a finding under sub-paragraph (1)(c) if —
a
it has determined that the action it could take against the member would be insufficient were a finding of failure to be made; and
b
the president or deputy president of the Adjudication Panel has agreed to accept the referral.
3
As soon as reasonably practicable after making a finding of acceptance, the standards committee shall —
a
give written notice of that finding to —
i
the member who is the subject of the finding of no failure;
ii
any ethical standards officer concerned;
iii
the standards committee of any other authority concerned;
iv
any parish council concerned; and
v
the person who made the allegation that gave rise to the investigation; and
b
subject to paragraph (4), arrange for a notice to be published stating that the standards committee have found that there has been no failure on the part of the member concerned to comply with the code of conduct of the authority concerned or, as the case may be, with the code of conduct of any other authority concerned.
4
The notices referred to in paragraph (3)(b) shall not be published if the member concerned so requests.
5
Unless paragraph (4) applies, the notice referred to in paragraph (3)(b) shall be published —
a
in at least one newspaper circulating in the area of any authority concerned; and
b
if considered appropriate by the standards committee, on the web page of any authority concerned; and
c
if considered appropriate by the standards committee, in any other publication.
6
A tribunal may be appointed from the members of the Adjudication Panel to deal with a reference under sub-paragraph (1)(c), as if the reference had been made under section 64(3)(b) of the Act and shall have the same powers to take action as in such a case.
7
Where a tribunal appointed under paragraph (6) decides that a member has failed to comply with the code of conduct of an authority, the member may appeal to the High Court against that decision, or any other decision made by that tribunal.
Hearings by standards committee
18
1
Where a standards committee holds a hearing pursuant to a finding under regulation 17(1)(b), it shall ensure that —
a
the hearing is conducted having regard to any relevant guidance issued by the Standards Board;
b
subject to sub-paragraph (c), the hearing is held within the period of 3 months beginning —
i
in the case of a report referred by an ethical standards officer, on the date on which the monitoring officer received the report; or
ii
in the case of a report prepared by the monitoring officer, on the date on which the report is completed;
c
the hearing is not held until at least fourteen days after the date on which the monitoring officer sent the report to the member who is the subject of the allegation, unless the member concerned agrees to the hearing being held earlier;
d
if the hearing is not held within the period specified in sub-paragraph (b), it is held as soon as reasonably practicable thereafter;
e
any member who is the subject of a report being considered by the standards committee is given the opportunity to present evidence and make representations at the hearing —
i
either orally or, if the member chooses, in writing; and
ii
either personally, or by counsel or by a solicitor or, with the committee’s consent, by any other representative.
2
A standards committee may, subject to paragraph (1)(a) and (e), conduct a hearing using such procedures as it considers appropriate in the circumstances.
3
A standards committee may arrange for the attendance at a hearing of such witnesses as it considers appropriate.
4
Subject to paragraph (5), a member who is the subject of a hearing may arrange for the attendance at that hearing of such witnesses as that person wishes.
5
A standards committee may place a limit on the number of witnesses a member who is the subject of a hearing may call if it considers that the number that the member proposes to call is unreasonable.
6
A member who is the subject of a hearing may be represented by counsel, by a solicitor or, with the consent of the standards committee, by any other representative.
7
If a member who is the subject of a report to the standards committee fails to attend a hearing of which that member has been given notice, the standards committee may —
a
unless it is satisfied that there is sufficient reason for such failure, consider the allegation and make a determination in the absence of that member; or
b
adjourn the hearing to another date.
8
A standards committee may, at any stage prior to the conclusion of the hearing, adjourn the hearing and require the monitoring officer to seek further information or undertake further investigation on any point specified by it; but the standards committee shall not adjourn the hearing on more than one occasion under this paragraph.
9
Paragraphs (10) to (13) apply only to cases where the report under consideration has been referred to a monitoring officer under section 64(2) or (4) of the Act.
10
A standards committee may at any stage prior to the conclusion of the hearing, adjourn the hearing and make a written request to the ethical standards officer concerned that the matter be referred back to the ethical standards officer for further investigation; and any such request must set out the committee’s reasons for making it.
11
Where a matter is referred to an ethical standards officer under paragraph (10), the ethical standards officer must respond to the request within 21 days of its receipt and may —
a
agree to accept the referral for further investigation and direct that the standards committee shall cease its consideration of the matter; or
b
direct the standards committee to continue to deal with the matter in accordance with these Regulations, in which case the standards committee shall do so and shall not make any further request under paragraph (10) in respect of the matter.
12
Where the ethical standards officer gives a direction under paragraph (11)(b), the standards committee shall convene to continue its consideration of the matter within three months of the receipt of the ethical standards officer’s direction or as soon as practicable thereafter.
13
Paragraph (1)(a), (c) and (e) and paragraphs (2) to (8) of this regulation shall apply to a hearing convened under paragraph (12) as they apply to a hearing convened under paragraph (1).
Findings of standards committees
19
1
Following a hearing held under regulation 18, a standards committee shall make one of the following findings —
a
that the member who was the subject of the hearing had not failed to comply with the code of conduct of any authority concerned;
b
that the member who was the subject of the hearing had failed to comply with the code of conduct of an authority concerned but that no action needs to be taken in respect of the matters which were considered at the hearing; or
c
that the member who was the subject of the hearing had failed to comply with the code of conduct of an authority concerned and that a sanction under paragraph (2) or (3) should be imposed.
2
If a standards committee makes a finding under paragraph (1)(c) in respect of a person who is no longer a member of any authority in respect of which it exercises any function under Part 3 of the Act, it shall censure that person.
3
If a standards committee makes a finding under paragraph (1)(c) in respect of a person who is a member of an authority in respect of which it exercises any functions under Part 3 of the Act, it shall impose any one of, or any combination of, the following sanctions —
a
censure of that member;
b
restriction for a period not exceeding six months of that member’s access to the premises of the authority or that member’s use of the resources of the authority, provided that those restrictions —
i
are reasonable and proportionate to the nature of the breach; and
ii
do not unduly restrict the person’s ability to perform the functions of a member;
c
partial suspension of that member for a period not exceeding six months;
d
suspension of that member for a period not exceeding six months;
e
that the member submits a written apology in a form specified by the standards committee;
f
that the member undertakes such training as the standards committee specifies;
g
that the member participate in such conciliation as the standards committee specifies;
h
partial suspension of the member for a period not exceeding six months or until such time as the member submits a written apology in a form specified by the standards committee;
i
partial suspension of the member for a period not exceeding six months or until such time as the member has undertaken such training or has participated in such conciliation as the standards committee specifies;
j
suspension of the member for a period not exceeding six months or until such time as the member has submitted a written apology in a form specified by the standards committee;
k
suspension of the member for a period not exceeding six months or until such time as that member has undertaken such training or has participated in such conciliation as the standards committee specifies.
4
Subject to paragraph (5) and regulation 21 any sanction imposed under this regulation shall commence immediately following its imposition by the standards committee.
5
A standards committee may direct that the sanction imposed under any of sub-paragraphs (b) to (k) of paragraph (3) or, where a combination of such sanctions is imposed, such one or more of them as the committee specifies, shall commence on such date, within a period of six months after the imposition of that sanction, as the committee specifies.
Notification of findings of standards committees
20
1
A standards committee shall, as soon as reasonably practicable after making a finding under regulation 19 —
a
give written notice of the finding and the reasons for it to —
i
the member who is the subject of the finding;
ii
the Standards Board;
iii
the standards committee of any other authority concerned;
iv
any parish councils concerned; and
v
any person who made an allegation that gave rise to the investigation; and
b
subject to sub-paragraph (2)(b), arrange for a summary of the notice under paragraph (1)(a) to be published —
i
in at least one newspaper circulating in the area of every authority concerned; and
ii
if considered appropriate by the standards committee, on the web page of any authority concerned; and
iii
if considered appropriate by the standards committee, in any other publication.
2
Where the standards committee makes a finding under regulation19(1)(a),
a
the notice under paragraph (1)(a) of this regulation shall state that the standards committee has found that the member who was the subject of the hearing had not failed to comply with code of conduct of any authority concerned and shall give its reasons for that finding; and
b
paragraph (1)(b) shall not apply if the member concerned so requests.
3
Where the standards committee makes a finding under regulation 19(1)(b), the notice under paragraph (1)(a) of this regulation shall —
a
state that the standards committee found that the member who was the subject of the hearing had failed to comply with the code of conduct of an authority concerned, but that no action needs to be taken in respect of that failure;
b
specify the details of the failure;
c
give the reasons for the standards committee’s finding; and
d
state that the member concerned may apply under regulation 21 of these Regulations for permission to appeal against the finding.
4
Where the standards committee makes a finding under regulation 19(1)(c), the notice under paragraph (1)(a) of this regulation shall —
a
state that the standards committee found that the member who was the subject of the hearing had failed to comply with the code of conduct of an authority concerned;
b
specify the details of the failure;
c
give reasons for the standards committee’s finding;
d
specify the sanction imposed in accordance with regulation 19(2) or (3); and
e
state that the member concerned may apply under regulation 21 for permission to appeal against the finding or sanction imposed.
Notices of appeals
21
1
Where a standards committee makes a finding under regulation 19(1)(b) or (c), the member who is the subject of that finding may, by way of notice in writing given to the president of the Adjudication Panel —
a
seek permission to appeal; and, if appropriate,
b
apply for the suspension of any sanction imposed under regulation 19(3)(b) to (k) until such time as any appeal is determined.
2
The notice specified in paragraph (1) must be received by the president of the Adjudication Panel within 21 days of the member’s receipt of the notice under regulation 20(1)(a) and must specify —
a
the finding against which the member seeks permission to appeal;
b
in the case of a finding under regulation 19(1)(c) whether the appeal is against the finding that the member has failed to comply with a code of conduct, or if it is against the sanction which has been imposed, or both;
c
the grounds of the appeal;
d
whether any application for suspension of any sanction is made; and
e
whether or not the member consents to the appeal being conducted by way of written representations.
3
An application for permission to appeal or to suspend a sanction, shall be decided by the president of the Adjudication Panel or, in the absence of the president, by the deputy president, on consideration of the application and, unless the president or the deputy president (as the case may be) considers that special circumstances render a hearing desirable, in the absence of the parties.
4
In deciding whether to give permission to appeal, the president, or deputy president (as the case may be), shall have regard to whether, in their opinion, there is a reasonable prospect of the appeal being successful (either in whole or in part).
5
Permission to appeal or to suspend a sanction may be given in relation to the whole or any specified part of the finding or sanction.
6
The president, or the deputy president (as the case may be), shall, within 21 days of receipt of a notice given in accordance with paragraphs (1) and (2), send notice of their decision to —
a
the member who gave the notice under paragraph (1);
b
the Standards Board;
c
the standards committee of any authority concerned;
d
any parish councils concerned; and
e
any person who made an allegation that gave rise to the investigation.
7
If permission to appeal or for suspension of a sanction is refused, whether as to the whole or in part, the notice given under paragraph (6) shall give the reasons for the decision.
Conduct of appeals
22
1
Where permission to appeal has been given, the president or deputy president (as the case may be) shall refer the matter to an appeals tribunal which shall conduct the appeal in accordance with these Regulations.
2
Where the member does not consent to the appeal being conducted by written representations, an appeals tribunal shall conduct an appeal hearing.
3
The appeals tribunal shall give the member at least 21 days notice in writing of the date of the hearing.
4
Where the member consents to an appeal being conducted by way of written representations, the appeals tribunal may either —
a
conduct an appeal hearing; or
b
conduct the appeal by way of written representations,
as it thinks fit.
5
The member may appear at an appeal hearing in person or may be represented by counsel, a solicitor or, subject to the consent of the appeals tribunal, any other representative.
6
The standards committee may be represented at an appeals hearing by any member of that committee, the monitoring officer of the authority concerned, by counsel, a solicitor or, subject to the consent of the appeals tribunal, any other representative.
Composition and procedures of appeal tribunals
23
1
An appeals tribunal shall consist of not less than three members appointed by the president of the Adjudication Panel (or, in the absence of the president, by the deputy president), from the members of the Adjudication Panel.
2
The president or the deputy president of the Adjudication Panel may be a member of an appeals tribunal.
3
A member of the Adjudication Panel may not at any time be a member of an appeals tribunal drawn from the Panel which is to conduct an appeal on a matter relating to a member of an authority if, within the period of five years ending with that time, the member of the Adjudication Panel has been a member or an officer of any of the authorities concerned or a member of any committee, sub-committee, joint committee or joint sub-committee of any of the authorities concerned.
4
A member of the Adjudication Panel who is directly or indirectly interested in any matter which is, or is likely to be the subject of an appeal conducted by an appeals tribunal —
a
must disclose the nature of the interest to the Panel’s president or deputy president; and
b
may not be a member of the appeals tribunal which conducts an appeal in relation to that matter.
5
The procedure for conducting an appeal shall be such as the appeals tribunal considers appropriate in the circumstances.
Failure of member concerned to attend appeal hearing
24
1
If a member concerned has been duly notified of an appeal hearing and fails to attend or be represented at that hearing, the appeals tribunal may —
a
unless it is satisfied that there is sufficient reason for such absence, hear and determine the appeal in that member’s absence, or
b
adjourn the hearing.
2
Before deciding to determine an appeal in the absence of the member concerned, the appeals tribunal shall consider any representations in writing submitted by that member in response to the notice of the hearing and, for the purpose of this paragraph, any written reply to that notice shall be treated as a the member’s representations in writing.
Outcome of appeals
25
1
An appeals tribunal must uphold or reject the finding or, where permission to appeal was granted as to only part of the finding, that part of the finding, to which the appeal relates, or may allow the appeal as regards a specified part of the finding.
2
Where an appeals tribunal rejects the finding, the decision of the standards committee (including any sanction imposed) shall cease to have effect from the date of the rejection.
3
Where an appeals tribunal upholds the finding of a standards committee made under regulation 19(1)(b), it may confirm the decision of that committee to impose no sanction or it may impose any sanction which was available to the standards committee.
4
Where an appeals tribunal upholds the finding, or part of a finding, of a standards committee made under regulation 19(1)(c), it may confirm any sanction imposed by that committee, or vary it by substituting any other sanction which was available to the standards committee.
5
Subject to paragraph (6), any sanction imposed under this regulation shall take effect immediately after its imposition.
6
An appeals tribunal may direct that any sanction imposed under this regulation shall take effect on such date, within the period of six months after its imposition, as the appeals tribunal may specify.
7
The appeals tribunal must give written notice of its decision to —
a
the member who is the subject of the decision to which the notice relates;
b
the Standards Board;
c
the standards committee of any authorities concerned;
d
any parish council concerned; and
e
any person who made an allegation that gave rise to the investigation.
8
The appeals tribunal must arrange for a summary of its decision to be published in one or more newspapers circulating in the area of any authorities concerned.
PART 4 AMENDMENTS TO REGULATIONS
26
The instruments specified in the Schedule to these Regulations are amended as specified in the third column of that Schedule.
Signed by authority of the Secretary of State for Communities and Local Government
John Healey
Minister of State
Department for Communities and Local Government
14th April 2008


text:
Citation, commencement and effect
1
1
This Order may be cited as the Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 and shall come into force on the day after this Order is made.
2
Articles 3 , 5 , 7 , 8 , 10 , 16 , 25 , 27 to 29 and 31 have effect in relation to transfers of business taking place on or after the date on which this Order comes into force.
3
Article 4 has effect in relation to transfers of business taking place in periods of account current when this Order is made.
4
Articles 6 , 11 to 15 , 17 to 23 and 26 have effect in relation to transfers of business taking place on or after 1st July 2008.
5
Articles 9 and 30 have effect in relation to transfers of business taking place on or after 1st January 2007 (but do not have any effect in relation to periods of account other than those which are current when this Order is made).
Amendment of the Income and Corporation Taxes Act 1988
2
The Income and Corporation Taxes Act 1988 is amended as follows.
Amendment of section 12
3
In section 12 (basis of, and periods of, assessment) , omit subsections (7A) and (7C).
Amendment of section 431
4
In section 431(2) (interpretative provisions relating to insurance companies) , in paragraph (a) of the definition of “insurance business transfer scheme”, for “or 4” substitute “, 4 or 5 ”.
Amendment of section 432YA
5
In section 432YA (long-term business other than life assurance business – adjustment consequent on change in Insurance Prudential Sourcebook) , omit subsection (2A).
Amendment of section 432E
6
In section 432E(2A) (apportionments: participating funds) —
a
omit “444ABC,”,
b
after “444AEA,” insert “444AECA,”,
c
in paragraph (aa), omit “or 444ABC”, and
d
in paragraph (ab), after “444AEA” insert “or 444AECA”.
Amendment of section 440B
7
In section 440B(4B) (modifications where tax charged under Case I of Schedule D) , after “apply” insert “in relation to assets which are referable to the life assurance business of the transferor”.
Amendment of section 444A
8
1
Section 444A (transfers of business) is amended as follows.
2
In subsections (2), (3) and (3A), for “assuming the transferor had continued to carry on the business transferred after the transfer” substitute “making the assumptions in subsection (3B) below”.
3
After subsection (3A) insert —
3B
The assumptions referred to in subsections (2), (3) and (3A) above are —
a
that the transferor had continued to carry on the business transferred after the transfer, and
b
where there is no accounting period of the transferor ending with the transfer date, that there was such an accounting period.
4
Omit subsection (3ZA).
Insertion of sections 444AZA and 444AZB
9
After section 444A insert —
Transfers of life assurance business: Case VI losses of the transferor
444AZA
1
This section applies where —
a
an insurance business transfer scheme has effect to transfer life assurance business from one person (“the transferor”) to another (“the transferee”),
b
assuming the transferor had continued to carry on the business transferred after the transfer, the amount of any profits would have been charged to tax in respect of that business under the I minus E basis,
c
the profits in respect of the business transferred for the first period of account of the transferee ending after the date on which the transfer takes effect are charged to tax in accordance with Case I of Schedule D by virtue of section 431G(3) , and
d
the conditions in paragraphs (a) and (b) of section 343(1) are satisfied in relation to the business transferred (construing references to an event as to a transfer).
2
Any loss which (assuming the transferor had continued to carry on the business transferred after the transfer) would have been available to be set off against profits chargeable under section 436A (a “Case VI loss”) shall instead be treated as a loss of the transferee (a “Case I loss”) available to be set off against GRBP in relation to a period of account.
3
For the purposes of subsection (2) above “GRBP”, in relation to a period of account, is —
P ×
G R B T L
T L
where —
P is the amount of such profits of the transferee’s life assurance business for the period of account as relate to the business transferred (that amount being determined in accordance with section 343(9) and (10), where applicable),
GRBTL is the mean of the opening and closing liabilities of the transferred gross roll-up business for the period of account, and
TL is the mean of the opening and closing liabilities of the transferred life assurance business for the period of account.
4
Where the transfer is of part only of the transferor’s long-term business, subsection (2) above shall apply only to such part of any Case VI loss to which it would otherwise apply as is appropriate.
5
Any question arising as to the operation of subsection (4) above shall be determined by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing.
Transfers of life assurance business: Case I losses of the transferor
444AZB
1
This section applies where —
a
an insurance business transfer scheme has effect to transfer life assurance business from one person (“the transferor”) to another (“the transferee”),
b
assuming the transferor had continued to carry on the business transferred after the transfer, the amount of any profits would have been charged to tax in accordance with Case I of Schedule D by virtue of section 431G(3),
c
the profits in respect of the business transferred for the first period of account of the transferee ending after the date on which the transfer takes effect are charged to tax under the I minus E basis, and
d
the conditions in paragraphs (a) and (b) of section 343(1) are satisfied in relation to the business transferred (construing references to an event as to a transfer).
2
The relevant fraction of any loss which (assuming the transferor had continued to carry on the business transferred after the transfer) would have been available to be set off against profits of that business (a “Case I loss”) shall instead be treated as a loss of the transferee (a “Case VI loss”) available to be set off against the amount of such profits chargeable under section 436A for a period of account as relate to the business transferred (that amount being determined in accordance with section 343(9) and (10), where applicable).
3
For the purposes of subsection (2) above “the relevant fraction”, in relation to a period of account, is —
G R B T L
T L
where —
GRBTL is the mean of the opening and closing liabilities of the transferred gross roll-up business for the period of account, and
TL is the mean of the opening and closing liabilities of the transferred life assurance business for the period of account.
4
Where the transfer is of part only of the transferor’s long-term business, subsection (2) above shall apply only to such part of the amount of any Case I loss to which it would otherwise apply as is appropriate.
5
Any question arising as to the operation of subsection (4) above shall be determined by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing.
Substitution of section 444AA
10
For section 444AA (transfers of business: deemed periodical return) substitute —
Transfers of business: deemed periodical returns
444AA
1
This section applies where the whole of the long-term business of a person (“the transferor”) is transferred from that person–
a
by one insurance business transfer scheme, or
b
by two or more insurance business transfer schemes which take effect on the same date.
2
Where (apart from this subsection) there would not be a periodical return of the transferor covering a period ending immediately before the transfer date, there is to be deemed for the purposes of corporation tax to be a periodical return of the transferor covering the period —
a
beginning immediately after the last period ending before the transfer date which is covered by a periodical return of the transferor, and
b
ending immediately before the transfer date.
3
The periodical return deemed to exist by subsection (2) above is to be deemed to contain —
a
such entries as would be included in an actual periodical return of the transferor covering the period mentioned in subsection (2) above, and
b
such entries as would be included in an actual periodical return of the transferor covering the period —
i
beginning immediately after the end of the period mentioned in subsection (2) above, and
ii
ending immediately before the transfer had effect,
and the period mentioned in subsection (2) above is to be deemed to be a period of account (but not an accounting period) of the transferor.
4
There is to be deemed for the purposes of corporation tax to be a periodical return of the transferor —
a
covering the transfer date, and
b
containing the appropriate entries.
5
In subsection (4) above “appropriate entries” means such entries as would be included in an actual periodical return covering the transfer date —
a
in line 32 of Form 40, and
b
in line 11 of Form 14, in both columns (treating references in that form to “current year” as references to the time immediately after the transfer date and to “previous year” as references to the time immediately before the transfer date).
6
A transfer date covered by a periodical return deemed to exist by subsection (4) above is to be deemed to be a period of account of the transferor only for the purpose of taking into account profits under section 444ABD .
7
Where —
a
a periodical return deemed to exist by subsection (4) above is preceded by an actual periodical return of the transferor covering the period immediately before the transfer date, and
b
profits are to be taken into account under section 444ABD in the period of account deemed to exist by subsection (6) above,
those profits are to be deemed for the purposes of corporation tax to be profits arising on the last day of the period of account covered by the actual periodical return.
8
Any actual periodical return of the transferor covering a period which includes the transfer date is to be ignored for the purposes of corporation tax.
9
In this section and sections 444AB to 444AECC “the transfer date”, in relation to an insurance business transfer scheme, means the date on which it takes effect.
Amendment of section 444AB
11
1
Section 444AB (transfer schemes transferring whole of business: transferor) is amended as follows.
2
For subsection (1) substitute —
1
This section applies where —
a
an insurance business transfer scheme has effect to transfer long-term business of a person (“the transferor”) to another person (“the transferee”), and
b
condition A or condition B is met.
3
In subsection (2) —
a
omit the words “from the transferor to the transferee”, and
b
in paragraph (b), for “, assets of a with-profits fund of the transferee” substitute “or a friendly society, assets of a fund of the transferee which would be a with-profits fund if the transferee were an insurance company”.
4
After subsection (5) insert —
5A
In this section references to assets held by the transferor after the transfer do not include —
a
assets held on trust for the transferee, or
b
assets held to meet liabilities which have been wholly reinsured and which are intended to be transferred under an insurance business transfer scheme to the reinsurer.
5
For subsection (6) substitute —
6
In this section and sections 444ABA to 444AC “the relevant period of account” means —
a
the period of account of the transferor treated by section 444AA(2) as ending immediately before the transfer date, or
b
where there is no such period, the period of account of the transferor including the transfer date.
6
The heading accordingly becomes “Transfer schemes: transferor”.
Amendment of section 444ABA
12
1
Section 444ABA (relevant non-transferred assets) is amended as follows.
2
In subsection (1) —
a
in the formula, for “RVA” substitute “BTO”, and
b
for the definition of RVA substitute —
BTO is the lesser of ABTO and AL13, where —
ABTO is any amount brought into account in respect of the assets as a business transfer-out and shown (or treated as shown) in line 32 of Form 40 in the periodical return of the transferor for the period of account of the transferor including the transfer date, and
AL13 is any positive amount shown (or treated as shown) in line 13 of Form 14 in the periodical return for the last period of account of the transferor ending before the transfer date.
3
Omit subsections (2) to (6).
4
In subsection (7), omit “, and section 444AB for the meaning of “the relevant period of account,”.
Amendment of section 444ABB
13
1
Section 444ABB (retained assets) is amended as follows.
2
In subsection (1), for the words from “is the lesser” to the end substitute —
is —
F V A − A B D P − R L 13 − R R L
where —
FVA is the fair value of the assets on the transfer date,
ABDP is the amount of the profits to be taken into account as profits under section 444ABD,
RL13 is the amount by which AL13 exceeds VE, and
RRL is the value of any relevant retained liabilities immediately after the transfer date.
But the relevant amount is nil if it would otherwise be below nil.
3
After subsection (1) insert —
1A
For the purposes of subsection (1) above —
a
AL13 is any positive amount shown (or treated as shown) in line 13 of Form 14 in the periodical return for the last period of account of the transferor ending before the transfer date;
b
VE is the amount (if any) by which VL32 exceeds VTL where —
i
VL32 is the value of the assets shown (or treated as shown) in line 32 of Form 40 in the periodical return of the transferor covering (or treated as covering) the transfer date, and
ii
VTL means the amount of the liabilities transferred by the insurance business transfer scheme; and
c
relevant retained liabilities are any liabilities of the company’s long-term business which are owed by the company immediately after the transfer date and are shown (or treated as shown) in any of lines 17, 21 to 23 and 31 to 38 in Form 14 in a periodical return for the period of account ending (or treated as ending by section 444AA) immediately before the transfer date.
Insertion of section 444ABBA
14
After section 444ABB (retained assets) insert —
Transfers of business: election for transferee to pay tax of transferor
444ABBA
1
This section applies where an insurance business transfer scheme has effect to transfer long-term business from one person (“the transferor”) to another (“the transferee”).
2
If the transferor and the transferee jointly elect, the transferee (and not the transferor) is chargeable to any amount of additional corporation tax to which the transferor would otherwise be chargeable by virtue of section 444AB(4) in relation to relevant non-transferred assets.
3
An election under subsection (2) above —
a
is to be irrevocable, and
b
is to be made by notice to an officer of Revenue and Customs no later than the end of the period of 90 days beginning with the day following the transfer date,
and a copy of the notice containing the election must accompany the tax return of the transferee for the first accounting period ending after the transfer.
Paragraphs 54 to 60 of Schedule 18 to the Finance Act 1998 (claims and elections for corporation tax purposes) do not apply to such an election.
4
Where an election under subsection (2) above has been made, the transferor must inform the transferee of —
a
the amount of any additional corporation tax to which the transferor considers the election to apply, and
b
the day on which that tax is due and payable,
no later than the end of the period of 8 months beginning with the day following the transfer date.
5
Tax chargeable on the transferee by virtue of an election under subsection (2) above —
a
is due in accordance with section 59D of the Management Act on the day on which it would have been due if no election had been made, and
b
for the purposes of that section, is to be treated as tax payable by the transferor (and not as tax payable by the transferee).
6
See section 444AA for the meaning of “the transfer date” in this section.
Omission of section 444ABC
15
Omit section 444ABC (transfer scheme transferring part of business: transferor).
Amendment of section 444ABD
16
1
Section 444ABD (transferor’s period of account including transfer) is amended as follows.
2
In subsection (1) —
a
in paragraph (a), for “value” substitute “amount”,
b
in paragraph (b), after “line 32” insert “of Form 40”, and
c
at the end insert “in accordance with subsections (1A) and (1C) below”.
3
After subsection (1) insert —
1A
Where the profits of the life assurance business of the transferor for a period of account are charged to tax in accordance with Case I of Schedule D by virtue of section 431G(3) , the appropriate fraction of the amount of the profits to which subsection (1) above applies is to be taken into account as profits of that period of account chargeable to tax in accordance with Case I of Schedule D (and not otherwise).
1B
For the purposes of subsection (1A) above “the appropriate fraction” is the appropriate fraction for the purposes of section 432G(1) .
1C
Where the profits of the life assurance business of the transferor for a period of account are charged to tax under the I minus E basis, the relevant fraction of the amount of the profits to which subsection (1) above applies is to be taken into account as profits of that period of account chargeable to tax under section 436A (and not otherwise).
1D
For the purposes of subsection (1C) above “the relevant fraction” is the relevant fraction for the purposes of section 432G(4).
1E
Where the value mentioned in paragraph (b) of subsection (1) above exceeds the amount mentioned in paragraph (a) of that subsection, the amount of the excess is not to be taken into account as a loss of the transferor.
Amendment of section 444AC
17
1
Section 444AC (transfer schemes transferring whole of business: reduction in income of transferee) is amended as follows.
2
In subsection (1) —
a
omit “the whole, or substantially the whole, of the”, and
b
for “conditions A and B are” substitute “the condition in subsection (2) below is”.
3
In subsection (2), for “Condition A” substitute “The condition”.
4
Omit subsection (3).
5
In subsection (4), for “the transferred surplus” substitute “lesser of the transferred surplus and any positive amount shown (or treated as shown) in line 13 of Form 14 in the periodical return for the last period of account of the transferor ending before the transfer date”.
6
In subsection (5), for the words from “means” to the end substitute —
is VE – RBTO where —
a
VE has the same meaning as in section 444ABB, and
b
RBTO means so much of BTO as relates to relevant non-transferred assets transferred to the transferee where —
i
BTO has the same meaning as in section 444ABA, and
ii
“relevant non-transferred assets” has the same meaning as in section 444AB.
7
After subsection (5) insert —
5A
Where the transfer is to more than one transferee, the amount of any reduction to be made in accordance with subsection (4) above is to be apportioned to each transferee on a just and reasonable basis.
8
The heading accordingly becomes “Transfer schemes: reduction of income of transferee”.
Omission of section 444ACZA
18
Omit section 444ACZA (transfer schemes transferring part of business: reduction in income of transferee).
Amendment of section 444AEA
19
1
Section 444AEA (transfer schemes: anti-avoidance rule) is amended as follows.
2
In subsection (1), in paragraphs (a) and (b), omit “or any part”.
3
In subsection (3), for the words from “long-term insurance fund” to the end substitute —
long-term insurance fund of the transferor —
a
to the extent that the advantage is obtained by the transferor in the period of account covering the transfer date or any earlier period of account —
i
for the period of account of the transferor ending (or treated as ending) immediately before the transfer date, or
ii
where there is no such period, for the period of account of the transferor including the transfer date, and
b
to the extent that the advantage is obtained by the transferor in any later period of account of the transferor in which any relevant associated operations are effected, for that later period of account.
4
In subsection (4), for the words from “first period of account” to the end substitute “period of account of the transferee in which the advantage is obtained by the transferee”.
5
In subsection (5), for “and 444AEC” substitute “to 444AECC”.
Amendment of section 444AEB
20
1
Section 444AEB (Case I advantage: transferor) is amended as follows.
2
In subsection (1) —
a
in paragraph (a), for the words from “are less” to “any part” substitute “are, or at the relevant time are expected to be, less than they would be but for the whole”, and
b
in paragraph (b), for the words from “are greater” to “any part” substitute “are, or at the relevant time are expected to be, greater than they would be but for the whole”.
3
In subsection (2) —
a
in paragraph (a), for the words from “are less” to “or part” substitute “are, or at the relevant time are expected to be, less than they would be but for the whole of the transfer scheme arrangements”, and
b
in paragraph (b), for the words from “are greater” to the end substitute “are, or at the relevant time are expected to be, greater than they would be but for the whole of the transfer scheme arrangements”.
4
For subsection (4) substitute —
4
In this section and sections 444AEC, 444AECB and 444AECC —
“Case I profits” and “Case I losses” means profits and losses computed in accordance with the provisions of Case I of Schedule D, and
“the relevant time” is the time at which any application under section 444AED is made, or, if no such application is made, the transfer date.
Amendment of section 444AEC
21
1
Section 444AEC (Case I advantage: transferee) is amended as follows.
2
In subsection (1) —
a
in paragraph (a), for the words from “are less” to “any part” substitute “are, or at the relevant time are expected to be, less than they would be but for the whole”, and
b
in paragraph (b), for the words from “are greater” to “any part” substitute “are, or at the relevant time are expected to be, greater than they would be but for the whole”.
3
In subsection (2) —
a
in paragraph (a), for the words from “are less” to “or part” substitute “are, or at the relevant time are expected to be, less than they would be but for the whole of the transfer scheme arrangements”, and
b
in paragraph (b), for the words from “are greater” to the end substitute “are, or at the relevant time are expected to be, greater than they would be but for the whole of the transfer scheme arrangements”.
4
In subsection (4), after ““Case I losses”” insert “and “the relevant time””.
Insertion of sections 444AECA, 444AECB and 444AECC
22
After section 444AEC insert —
Parts of transfer scheme arrangements: anti-avoidance rule
444AECA
1
This section applies where —
a
as a result of any part of transfer scheme arrangements involving the transfer of long-term business from one person (“the transferor”) to another (“the transferee”) a Case I advantage is obtained by the transferor or the transferee (or by both), and
b
the sole or main purpose, or one of the main purposes, of that part of the transfer scheme arrangements is the obtaining of that Case I advantage.
2
In subsection (1) above “transfer scheme arrangements” has the same meaning as in section 444AEA.
3
If a Case I advantage is obtained by the transferor (see subsection (1) of section 444AECB), the amount of the transferor’s Case I advantage (see subsection (3) of that section) is to be taken into account as an increase in value of the assets of the long-term insurance fund of the transferor —
a
to the extent that the advantage is obtained by the transferor in the period of account covering the transfer date or any earlier period of account —
i
for the period of account of the transferor ending (or treated as ending) immediately before the transfer date, or
ii
where there is no such period, for the period of account of the transferor including the transfer date, and
b
to the extent that the advantage is obtained by the transferor in any later period of account of the transferor in which any relevant associated operations are effected, for that later period of account.
4
If a Case I advantage is obtained by the transferee (see subsection (1) of section 444AECC), the amount of the transferee’s Case I advantage (see subsection (2) of that section) is to be taken into account as an increase in value of the assets of the long-term insurance fund of the transferee for the period of account of the transferee in which the advantage is obtained by the transferee.
5
See section 444AA for the meaning of “the transfer date”, and section 444AEA for the meaning of “relevant associated operations”, in this section.
Parts of transfer scheme arrangements: Case I advantage transferor
444AECB
1
A Case I advantage is obtained by the transferor if —
a
Case I profits of its life assurance business for a period of account to which this section applies are, or at the relevant time are expected to be, less than they would be but for any part of the transfer scheme arrangements, or
b
Case I losses of its life assurance business for such a period of account are, or at the relevant time are expected to be, greater than they would be but for any part of the transfer scheme arrangements.
2
But if any of the relevant associated operations would, by itself, cause the Case I profits to be greater or the Case I losses to be less than they would be but for that operation, the amount by which those profits would be greater or those losses would be less shall be taken into account in determining whether a Case I advantage is obtained by the transferor.
3
If a Case I advantage is obtained by the transferor, the amount of the Case I advantage is the aggregate of —
a
the amounts (if any) by which Case I profits for each period of account to which this section applies are, or at the relevant time are expected to be, less than they would be but for the relevant part of the arrangements, and
b
the amounts (if any) by which Case I losses for each such period of account are, or at the relevant time are expected to be, greater than they would be but for the relevant part of the arrangements.
4
This section applies to a period of account if it is —
a
the period of account of the transferor covering the transfer date,
b
any earlier period of account of the transferor, or
c
where any relevant associated operations are effected in any later period of account, that period of account.
5
In this section and section 444AECC “the relevant part of the arrangements” means, in relation to a Case I advantage, the part of the transfer scheme arrangements as a result of which the Case I advantage is obtained.
6
See section 444AA for the meaning of “the transfer date”, section 444AEA for the meaning of “relevant associated operations” and section 444AEB for the meaning of “Case I profits” and “Case I losses” and “the relevant time”, in this section.
Parts of transfer scheme arrangements: Case I advantage transferee
444AECC
1
A Case I advantage is obtained by the transferee if —
a
Case I profits of its life assurance business for a period of account to which this section applies are, or at the relevant time are expected to be, less than they would be but for any part of the transfer scheme arrangements, or
b
Case I losses of its life assurance business for such a period of account are, or at the relevant time are expected to be, greater than they would be but for the any part of the transfer scheme arrangements.
2
But if any of the relevant associated operations would, by itself, cause the Case I profits to be greater, or the Case I losses to be less, than they would be but for that operation, the amount by which those profits would be greater or those losses would be less shall be taken into account in determining whether a Case I advantage is obtained by the transferor.
3
If a Case I advantage is obtained by the transferee, the amount of the Case I advantage is —
a
the amount by which Case I profits for each period of account to which this section applies are, or at the relevant time are expected to be, less than they would be but for the relevant part of the arrangements, or
b
the amount by which Case I losses for each such period of account are, or at the relevant time are expected to be, greater than they would be but for the relevant part of the arrangements.
4
This section applies to a period of account if it is —
a
the first period of account of the transferee ending after the transfer date or after the effecting of the first of any relevant associated operations (if that occurs before the transfer date),
b
the second period of account of the transferee ending after the transfer date or after the effecting of the last of any relevant associated operations (if that occurs after the transfer date), or
c
any intervening period of account.
5
See section 444AA for the meaning of “the transfer date”, section 444AEA for the meaning of “relevant associated operations”, section 444AEB for the meaning of “Case I profits” and “Case I losses” and “the relevant time” and section 444AECB for the meaning of “the relevant part of the arrangements”, in this section.
Amendment of section 444AED
23
In section 444AED(1) (clearance: no avoidance or group advantage), for “Section 444AEA does” substitute “Sections 444AEA and 444AECA do”.
Amendment of the Finance Act 1989
24
The Finance Act 1989 is amended as follows.
Amendment of section 82D
25
In section 82D (treatment of profits: life assurance – adjustment consequent on change in Insurance Prudential Sourcebook) , omit subsection (2A).
Amendment of section 83YA
26
1
Section 83YA (changes in value of assets brought into account: non-profit companies) is amended as follows.
2
In subsection (7)(a) —
a
for “fair” substitute “admissible”, and
b
for “the transferor’s long-term insurance fund” substitute “a non-profit fund of the transferor”
3
In subsection (11), before the definition of “amount” insert —
“admissible value” has the meaning given by section 83XA(9) ;
.
Amendment of the Taxation of Chargeable Gains Act 1992
27
The Taxation of Chargeable Gains Act 1992 is amended as follows.
Amendment of section 211ZA
28
1
Section 211ZA (transfers of business: transfer of unused losses) is amended as follows.
2
After subsection (2) insert —
2A
For the purposes of subsection (2) above, where there is no accounting period of the transferor ending with the day of the transfer —
a
there is deemed to be such an accounting period,
b
BLAGAB allowable losses which would have accrued to the transferor in that accounting period are deemed to have accrued to the transferor in that accounting period, and
c
if those BLAGAB allowable losses would not have been deducted from chargeable gains accruing to the transferor in that accounting period, they are deemed to be relevant unused losses.
3
In subsection (3)(a), after “accounting period” insert “ending”.
Amendment of section 213
29
1
Section 213 (spreading of gains and losses under section 212) is amended as follows.
2
In subsection (5), for “assuming the transferor had continued to carry on the business transferred after the transfer” substitute “making the assumptions in subsection (5ZA) below”.
3
After subsection (5) insert —
5ZA
The assumptions referred to in subsection (5) above are —
a
that the transferor had continued to carry on the business transferred after the transfer, and
b
where there is no accounting period of the transferor ending with the day of the transfer, that for the purposes of section 212 and this section, there was such an accounting period.
4
In subsection (8A) —
a
omit paragraph (a); and
b
in paragraphs (c) and (d), before “net amount” insert “transferred assets”.
5
In subsection (8B), before “net amounts” insert “transferred assets”.
6
In subsection (8F)(a) before “net amount” insert “transferred assets”.
7
In subsection (8H), for “Subsections (3) and (8A) and (8B) above have” substitute “Subsection (3) above has”.
8
After subsection (8H) insert —
8HA
Subsections (8A) and (8B) above have effect where the company, or the transferee, in question joins a group of companies in the accounting period for which the transferred assets net amount represents an excess of losses over gains as if a claim or election could not be made in respect of that net amount except to the extent (if any) that the transferred assets net amount would still arise even if losses accruing after the date on which the company or transferee joined the group of companies were disregarded.
9
After subsection (8I) insert —
8J
“Transferred assets net amount” means a net amount ascertained in accordance with section 213(1)(a) but only in relation to those assets referred to in section 212(1) which are transferred by the insurance business transfer scheme from the transferor to the transferee.
10
Omit subsection (10).
Amendment of Schedule 7 to the Finance Act 2007
30
At the end of Part 2 of Schedule 7 to the Finance Act 2007 (insurance business: transitional provisions) add —
Section 444AZA Case I losses
85
1
This paragraph applies where a loss (a “Case VI loss”) is treated by virtue of section 444AZA of ICTA as a loss of the transferee (a “Case I loss”).
2
Where any Case VI losses would (assuming the transferor had continued to carry on the business transferred after the transfer) have been losses to which paragraph 81(1) would have applied, the amount of such losses to be treated as Case I losses in any period of account must not exceed —
G R B P ×
P B T L
G R B T L
where —
“ GRBP ” has the same meaning as in section 444AZA(2) of ICTA,
“ PBTL ” is the mean of the opening and closing liabilities of the transferred pension business for the period of account, and
“ GRBTL ” is the mean of the opening and closing liabilities of the transferred gross roll-up business for the period of account.
Section 444AZB Case VI losses
86
1
This paragraph applies where section 444AZB of ICTA has effect in relation to a transferee and the circumstances specified in sub-paragraph (2) or (3) below apply.
2
The circumstances are that —
a
the profits of the life assurance business of the transferee for the period of account immediately preceding the first period of account beginning on or after 1st January 2007 were chargeable to tax in accordance with Case I of Schedule D by virtue of section 439A of ICTA , and
b
in that period, the transferee carried on pension business.
3
The circumstances are that —
a
paragraph 29 of Schedule 8 applies in relation to the transferee, and
b
the transferee has an unused pension business loss within the meaning given by paragraph 81(4).
4
The appropriate fraction of any amount treated by virtue of section 444AZB(2) of ICTA as a loss of the transferee (a “Case VI loss”) available to be set off against profits chargeable under section 436A of ICTA is to be treated for the purposes of paragraph 81 as an unused pension business loss.
5
The relevant fraction of any Case VI loss is to be treated for the purposes of paragraph 82 as an unused non-pension business loss.
6
In this paragraph “the appropriate fraction”, in relation to a period of account, is —
P B T L
T L
where —
“ PBTL ” is the mean of the opening and closing liabilities of the transferred pension business for the period of account, and
“ TL ” is the mean of the opening and closing liabilities of the transferred life assurance business for the period of account.
7
In this paragraph the “the relevant fraction”, in relation to a period of account, is —
N P B T L
T L
where —
“ NPBTL ” is the mean of the opening and closing liabilities of the transferred gross roll-up business which is not pension business for the period of account, and
“ TL ” is the mean of the opening and closing liabilities of the transferred life assurance business for the period of account.
Repeals and revocations
31
1
The enactments specified in Part 1 of the Schedule are repealed to the extent specified.
2
The instruments specified in Part 2 of the Schedule are revoked to the extent specified.
Frank Roy
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
18th February 2008


text:
Citation and commencement
1
1
This Order may be cited as the Legal Officers (Annual Fees) Order 2008.
2
This Order shall come into operation on the first day of January 2009.
Establishment of fees
2
The fees appearing in Schedule 1 to this Order are established. The Tables of that Schedule contain particulars of the annual fees which are to be received, after the commencement of this Order, by —
1
the legal officers named in Table I of that Schedule in respect of the carrying out by them of the duties of their offices specified in Schedule 2 to this Order; and
2
by the legal officers named in Part A of Table II of Schedule 1 in respect of the carrying out by them of the duties of their offices except the duties and professional services specified in Part B of Table II as not falling within the scope of the annual fee.
Payment of fees
3
The fees established and set out in the second column of Table I of Schedule 1 to this Order are to be paid by the diocesan board of finance. The fees established and set out in the third column of the said Table I and in Table II of that Schedule are the liability of the diocesan bishop or archbishop, subject to the provisions of section 8 of the Ecclesiastical Fees Measure 1986.
Revocation of 2007 Order
4
The Legal Officers (Annual Fees) Order 2007 is hereby revoked.
Duties of the diocesan registrar
5
The diocesan registrar shall perform the duties and provide the professional services specified in Schedule 2 to this Order in consideration of the annual fee set out in Table I of Schedule 1 to this Order for his or her diocese and shall not be entitled to receive any other remuneration for such duties or services save as provided by this Order.
Supplementary annual fee
6
1
Subject to the provisions of this paragraph nothing in this Order shall preclude a diocesan board of finance from agreeing to pay an additional fee to a diocesan registrar by way of annual fee or retainer (hereinafter called a “supplementary annual fee”) which is in addition to the annual fee payable under Table I of Schedule 1 to this Order.
2
An agreement made under sub-paragraph (1) above shall be expressed to be an agreement for a payment by way of supplementary annual fee.
3
An agreement made under sub-paragraph (1) above shall be in writing. The period for which the agreement is to run shall be stated in the agreement. In the absence of any such statement the agreement shall remain binding until determined by not less that three months’ notice on either side.
4
The body responsible for paying a supplementary annual fee shall be the diocesan board of finance.
Travel, subsistence and accommodation
7
A fee specified in Schedule 1 to this Order shall be increased by a sum for reasonable expenses of travel, subsistence and accommodation.
Value Added Tax
8
Where Value Added Tax is chargeable in respect of the provision of any service for which a fee is prescribed in this Order (including any fee specified in paragraph 4 of Schedule 2 to this Order) there shall be payable in addition to that fee the amount of Value Added Tax.
A Rutherford
G F Tattersall
A R Hargreaves-Smith
A Britton
T E H Walker
T E Allen
David Williams
Clerk to the Synod
Church House, London
Approved by the General Synod on
4th July 2008


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2008 and shall come into force on 28th October 2008.
2
These Regulations shall have effect for accounting periods beginning on or after 28th October 2008.
Modification of the Corporation Tax Acts
2
1
For the purposes of Part 2 of Schedule 18A to the Income and Corporation Taxes Act 1988, the Corporation Tax Acts, and provisions made under them, shall have effect with the modifications —
a
in regulation 3, in relation to EEA life insurance companies, and
b
in regulation 4, in relation to EEA general insurers.
2
For the purposes of these Regulations —
“EEA general insurer” means an EEA company whose business consists of, or includes, the effecting or carrying out of contracts falling within Part 1 of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 ; and
“EEA life insurance company” means an EEA company whose business consists of, or includes, the effecting or carrying out of contracts falling within Part 2 of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001.
3
In paragraph (2) —
“EEA company” means a non-resident company —
which is resident in an EEA territory; or
which is not so resident but which carries on a trade in an EEA territory through a permanent establishment.
4
In paragraph (3) —
“EAA territory” has the meaning given in section 413(2) of the Income and Corporation Taxes Act 1988 , and
“non-resident” means a company which is not resident in the United Kingdom.
Modification of section 431(2) of the Income and Corporation Taxes Act 1988
3
1
It shall be assumed that the definition of “insurance special purpose vehicle” in section 431(2) of the Income and Corporation Taxes Act 1988 includes an EEA life insurance company but does not include an insurance special purpose vehicle treated as a BLAGAB group reinsurer.
2
In paragraph (1) “BLAGAB group reinsurer” has the meaning given in paragraph 1 of Schedule 19ABA to the Income and Corporation Taxes Act 1988 .
Modification of the Insurance Companies (Reserves) (Tax) Regulations 1996
4
It shall be assumed that regulation 8 of the Insurance Companies (Reserves) (Tax) Regulations 1996 applies to an EEA general insurer.
Revocations
5
The following instruments are hereby revoked —
a
the Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) ( No. 2) Regulations 2006 ; and
b
the Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) (No. 2) (Amendment) Regulations 2007 .
Steve McCabe
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
7th October 2008


text:
Citation and Interpretation
1
1
This Order may be cited as the Childcare Act 2006 (Commencement No. 5 and Savings and Transitional Provisions) Order 2008.
2
In this Order —
“the 1989 Act ” means the Children Act 1989 ,
“the 2006 Act ” means the Childcare Act 2006,
“the Common Provisions Regulations ” means the Childcare (Early Years and General Childcare Registers) (Common Provisions) Regulations 2008 ,
“the Disqualification Regulations 2005 ” means the Day Care and Child Minding (Disqualification) (England) Regulations 2005 ,
“the Disqualification Regulations 2007 ” means the Childcare (Disqualification) Regulations 2007 ,
“the Early Years Register Regulations 2008 ” means the Childcare (Early Years Register) Regulations 2008 ,
“the Exemption from Registration Order ” means the Childcare (Exemption from Registration) Order 2008 ,
“the EYFS Statutory Framework” means the document entitled “Statutory Framework for the Early Years Foundation Stage” published by the Secretary of State in May 2008 ,
“the General Childcare Register Regulations 2008 ” means the Childcare (General Childcare Register) Regulations 2008 ,
“the Inspection Regulations ” means the Day Care and Child Minding (Inspection) (England) Regulations 2005 ,
“the National Standards Regulations ” means the Day Care and Child Minding (National Standards) (England) Regulations 2003 ,
“the Suspension Regulations ” means the Child Minding and Day Care (Suspension of Registration) (England) Regulations 2003 , and
“the transfer date” means 1st September 2008.
Provisions of the 2006 Act coming into force on 1st September 2008
2
The following provisions of the 2006 Act come into force on 1st September 2008 —
section 7 (duty to secure prescribed early years provision free of charge), in so far as it is not already in force,
section 32 (maintenance of the two childcare registers), in so far as it is not already in force,
section 33 (requirement to register: early years childminders), in so far as it is not already in force,
section 34 (requirement to register: other early years providers), in so far as it is not already in force,
section 35 (applications for registration: early years childminders), in so far as it is not already in force,
section 36 (applications for registration: other early years providers), in so far as it is not already in force,
section 37 (entry on the register and certificates), in so far as it is not already in force,
section 38 (conditions on registration),
section 40 (duty to implement Early Years Foundation Stage),
section 47 (independent schools),
section 49 (inspections), in so far as it is not already in force,
section 50 (report of inspections), in so far as it is not already in force ,
section 52 (requirement to register: later years childminders for children under eight), in so far as it is not already in force,
section 53 (requirement to register: other later years providers for children under eight), in so far as it is not already in force,
section 54 (applications for registration: later years childminders), in so far as it is not already in force,
section 55 (applications for registration: other later years providers), in so far as it is not already in force,
section 56 (entry on the register and certificates), in so far as it is not already in force,
section 57 (special procedure for registered early years providers),
section 58 (conditions on registration),
section 59 (regulations governing activities), in so far as it is not already in force,
section 60 (inspections), in so far as it is not already in force,
section 61 (report of inspections), in so far as it is not already in force ,
section 62(1)(b) (applications for registration on the general register: childminders), in so far as it is not already in force,
section 63(1)(b) (applications for registration on the general register: other childcare providers), in so far as it is not already in force
section 65 (special procedure for persons already registered),
section 76 (consequences of disqualification),
section 92 (combined certificates of registration), in so far as it is not already in force,
section 95 (certain institutions not to be regarded as schools),
paragraphs 1, 2(2) and (4), and 3 to 16 of Schedule 1 (and section 48 in so far as it relates to those paragraphs),
paragraphs 5 to 17, 18(1) to (4), (5)(a), (6) and (7), 25, 26, 29(b) and (c), 30, 33, 35, 36, 41 and 44 of Schedule 2 (and section 103(1) in so far as it relates to those paragraphs),
in relation to England, paragraphs 18(5)(b) and (c), 20 to 24, 27 and 34 of Schedule 2 (and section 103(1) in so far as it relates to those paragraphs),
Parts 1 and 2 of Schedule 3 (and section 103(2) in so far as it relates to those Parts), to the extent that those Parts have not yet been brought into force in relation to England.
3
Schedule 1 to this Order has effect for the purposes of making general savings in relation to the provisions brought into force by this Order.
4
Schedule 2 to this Order has effect for the purposes of making saving and transitional provisions in connection with the commencement by this Order of —
a
provisions which amend or repeal provisions of Part 10A of, and Schedule 9A to, the 1989 Act; and
b
Part 3 of the 2006 Act for all remaining purposes.
Beverley Hughes
Minister of State
Department for Children, Schools and Families
19th August 2008


text:
1
This Order may be cited as the Value Added Tax (Change of Rate) Order 2008 and comes into force on 1st December 2008.
2
The Value Added Tax Act 1994 shall be amended as follows.
3
In section 2(1) (rate of VAT ) , the rate of tax charged by virtue of that section shall be decreased by 14 2 / 7 per cent.
4
In section 21(4) (value of imported goods) for “28.58” substitute “33.34”.
Steve McCabe
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
24th November 2008


text:
Citation and interpretation
1
1
This Order may be cited as the Tribunals, Courts and Enforcement Act 2007 (Commencement No. 4) Order 2008.
2
In this Order “ the Act ” means the Tribunals, Courts and Enforcement Act 2007.
Commencement
2
The provisions of Part 6 of the Act, in so far as they apply in relation to Wales and in so far as they extend to Northern Ireland come into force on 22nd April 2008.
Margaret Hodge
Minister of State
Department for Culture, Media and Sport
21st April 2008


text:
Citation
1
This Order may be cited as the Finance Act 2008, Section 31 (Specified Tax Year) Order 2008.
Section 31 of the Finance Act 2008 (enterprise investment scheme: increase in amount of relief): specified tax year
2
For the purposes of Section 31(1) of the Finance Act 2008 (enterprise investment scheme: increase in amount of relief) the specified tax year is the tax year 2008-09.
Tony Cunningham
Steve McCabe
Two of the Lords Commissioners of Her Majesty’s Treasury
10th December 2008


text:
Title and Commencement
1
The Title of this Order is the Carmarthenshire National Health Service Trust (Dissolution) Order 2008 and it comes into force on 1 April 2008.
Dissolution of NHS Trust
2
The Carmarthenshire National Health Service Trust established by the Carmarthenshire National Health Service Trust (Establishment) Order 1998 is hereby dissolved, and accordingly that Order is hereby revoked.
Edwina Hart
Minister for Health and Social Services, one of the Welsh Ministers
28 March 2008