text:
Citation and commencement
1
These Regulations may be cited as the Income Tax (Manufactured Overseas Dividends) Regulations 1993 and shall come into force on 1st October 1993.
Interpretation
2
In these Regulations unless the context otherwise requires–
“approved manufactured overseas dividend” means any manufactured overseas dividend which is not an unapproved manufactured payment;
“approved United Kingdom collecting agent” means a person who is resident in the United Kingdom or, if not so resident, is carrying on a trade in the United Kingdom through a branch or agency and who, as part of the Board’s approval of an arrangement under regulation 7(1)(c) or (2)(c), or regulation 8(1)(e), of the Income Tax (Stock Lending) Regulations 1989 , is approved by the Board as authorised to collect and forward manufactured overseas dividends;
“approved United Kingdom intermediary” means an overseas dividend manufac– turer who is resident in the United Kingdom or, if not so resident, is carrying on a trade in the United Kingdom through a branch or agency and who is an approved intermediary within the meaning of regulation 7(3) of the Income Tax (Stock Lending) Regulations 1989;
“the Board” means the Commissioners of Inland Revenue;
“chargeable period” means–
as respects a company, its accounting period for the purposes of corporation tax;
as respects any other person, the period which–
where the person in question pays a manufactured overseas dividend in a period for which he draws up accounts and at a time prior to the end of a chargeable period, begins at the beginning of that period of account, or
where the person in question pays a manufactured overseas dividend in a period for which he draws up accounts but after the end of a chargeable period which has ended during that period of account, begins immediately following the end of that chargeable period, or
where the person in question pays a manufactured overseas dividend in a period for which he does not draw up accounts, begins on the date of the payment, and
ends at the expiration of 12 months from the beginning of the period, or at the end of the period for which the person in question draws up accounts, or at the end of a period for which he does not draw up accounts, whichever first occurs;
“the Double Taxation Relief Regulations ” means the Double Taxation Relief (Taxes on Income) (General) (Manufactured Overseas Dividends) Regulations 1993 ;
“gross amount of the manufactured overseas dividend” has the meaning given by paragraph 4(5)(b) of Schedule 23A;
“the Income Tax Acts” has the meaning given by section 831(1)(b) of the Taxes Act ;
“the Management Act ” means the Taxes Management Act 1970 ;
“manufactured overseas dividend” shall be construed in accordance with paragraph 4(1) of Schedule 23A;
“overseas dividend”, “overseas dividend manufacturer”, “overseas securities”, “overseas tax” and “overseas tax credit” have the meanings given by paragraph 1(1) of Schedule 23A;
“relevant withholding tax” has the meaning given by paragraph 4(5)(a) of Schedule 23A;
“Schedule 23A” means Schedule 23A to the Taxes Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“the Tax Acts” has the meaning given by section 831(2) of the Taxes Act;
“unapproved manufactured payment” has the meaning given by paragraph 1(1) of Schedule 23A in so far as that meaning relates to a manufactured overseas dividend;
“United Kingdom recipient” has the meaning given by paragraph 4(3) of Schedule 23A.
Prescribed rates of relevant withholding tax
3
1
Subject to paragraph (4), the rate of relevant withholding tax which is prescribed in relation to any manufactured overseas dividend is the rate which is equal to the rate (or, if more than one, the highest rate) at which tax would have been payable (and not repayable) under the law of the overseas territory specified in paragraph (3) in respect of–
a
an overseas dividend paid on the same date that the manufactured overseas dividend is paid to a person who is–
i
resident in the United Kingdom and not carrying on a trade outside the United Kingdom through a branch or agency,
ii
subject to tax under the law of the United Kingdom, and
iii
not subject to a special relationship with any other person as respects any commercial or financial dealings,
in respect of the same kind of overseas securities as those in respect of which the manufactured overseas dividend was paid, and
b
the overseas tax credit, if any, relating to that overseas dividend.
2
The reference in paragraph (1) above to tax which would have been payable is a reference to tax which would have been eligible for relief either–
a
pursuant to arrangements made with the government of the overseas territory specified in paragraph (3) which have effect by virtue of section 788 of the Taxes Act and relate to the overseas dividend concerned, or
b
by virtue of other provisions of Part XVIII of the Taxes Act other than section 790(5)(c)(ii) of that Act.
3
The overseas territory specified in this paragraph is the territory of the government or public or local authority which issued the securities in question or, where the securities were issued by any other body of persons not resident in the United Kingdom, the territory under whose law that tax would have been payable.
4
Where a manufactured overseas dividend is paid–
a
to or for the benefit of–
i
an individual beneficially entitled to the payment who is resident in a territory outside the United Kingdom, or
ii
a company beneficially entitled to the payment whose central management and control is situated in a territory outside the United Kingdom and which is not resident in the United Kingdom, or
iii
any other body of persons resident in a territory outside the United Kingdom, and
b
in respect of securities issued by the government, or a public or local authority, of that territory or any other body of persons resident in that territory, and
c
in circumstances where arrangements, if any, made between the United Kingdom and the government of that territory which have effect under section 788 of the Taxes Act do not contain an article providing for exemption from United Kingdom tax in respect of the payment as constituting income not expressly mentioned in other articles of the arrangements,
the rate prescribed in relation to that manufactured overseas dividend is the rate which is equal to the rate at which tax would have fallen to be deducted under the law of that territory in respect of–
i
an overseas dividend paid to that recipient in respect of those securities, and
ii
the overseas tax credit, if any, relating to that overseas dividend.
Tax treatment of approved manufactured overseas dividends paid to approved United Kingdom intermediaries or approved United Kingdom collecting agents
4
1
For the purposes of the provisions of the Tax Acts relating to the charge to tax under Schedule D other than paragraph 4(3) of Schedule 23A, an approved manufactured overseas dividend paid in the circumstances prescribed in paragraph (2)–
a
shall not be treated as an annual payment pursuant to paragraph 4(2) of Schedule 23A;
b
shall be paid without deduction of an amount on account of income tax;
c
where the maker of the payment is an investment company within the meaning of section 130 of the Taxes Act, shall be treated as if it was an expense of management in relation to that company.
2
The circumstances prescribed by this paragraph are where an approved manufactured overseas dividend is paid to an approved United Kingdom intermediary or an approved United Kingdom collecting agent by an overseas dividend manufacturer who–
a
is resident in the United Kingdom or, if not so resident, makes the payment in the course of a trade which he carries on through a branch or agency in the United Kingdom, and
b
is not an approved United Kingdom intermediary.
3
Subject to paragraph (4), the approved United Kingdom intermediary or approved United Kingdom collecting agent referred to in paragraph (2) shall account for and pay an amount of tax in respect of the manufactured overseas dividend which he receives equal to that which the maker of the payment would have been required to account for and pay had paragraph 4(2) of Schedule 23A applied to the payment.
4
Paragraph (3) shall not apply where–
a
the approved United Kingdom intermediary is entitled under regulation 5 to pay without deduction of tax an approved manufactured overseas dividend representative of the same overseas dividend as is represented by the approved manufactured overseas dividend received by him, or
b
the approved United Kingdom collecting agent has entered into arrangements with the Board under the Double Taxation Relief Regulations enabling him to pay without deduction of tax an approved manufactured overseas dividend representative of the same overseas dividend as is represented by the approved manufactured overseas dividend received by him, or
c
the approved United Kingdom collecting agent is required to pay to an approved United Kingdom intermediary an approved manufactured overseas dividend representative of the same overseas dividend as is represented by the approved manufactured overseas dividend received by him, the approved United Kingdom intermediary is entitled as mentioned in sub–paragraph (a) above and issues a notice to the approved United Kingdom collecting agent authorising him to make the payment without deduction of tax.
Tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom
5
1
For the purposes of the provisions of the Tax Acts relating to the charge to tax under Schedule D, an approved manufactured overseas dividend paid in the circumstances prescribed by paragraph (2) shall not be treated as an annual payment pursuant to paragraph 4(2) of Schedule 23A, and accordingly shall be paid without deduction of an amount on account of income tax.
2
The circumstances prescribed by this paragraph are where an approved manufactured overseas dividend is paid by an approved United Kingdom intermediary who, if not resident in the United Kingdom, makes the payment in the course of a trade which he carries on through a branch or agency in the United Kingdom, and either–
a
the payment is made in circumstances where the approved United Kingdom intermediary has entered into arrangements with the Board under the Double Taxation Relief Regulations enabling him to make the payment without deduction of tax, or
b
the payment is made to another approved United Kingdom intermediary or to an approved United Kingdom collecting agent as part of a chain of payments where–
i
each payment in the chain is a payment by an approved United Kingdom intermediary or an approved United Kingdom collecting agent of an approved manufactured overseas dividend representative of the same overseas dividend,
ii
the maker of the last payment in the chain, if not resident in the United Kingdom, makes the payment in the course of a trade which he carries on through a branch or agency in the United Kingdom and has entered into arrangements under the Double Taxation Relief Regulations enabling him to make the payment without deduction of tax, and
iii
each recipient of a payment in the chain has issued a notice to the maker of the payment authorising him to make the payment without deduction of tax.
Retention and record of notices given under regulations 4 and 5
6
1
A notice given under regulation 4(4)(c) or regulation 5(2)(b)(iii) shall be in the form provided, or in a form authorised, by the Board.
2
A recipient of such a notice–
a
shall retain the notice for a period of six years and, whenever required to do so within that period, shall make it available for inspection by an officer of the Board, and
b
if he receives more than one such notice during any chargeable period, shall in addition maintain a record showing–
i
the date of each such notice received in that period, and
ii
a description and the amount of the manufactured overseas dividend referred to in each such notice received in that period.
3
A person who issues such a notice–
a
shall retain a copy of it for a period of six years and, whenever required to do so within that period, shall make that copy available for inspection by an officer of the Board, and
b
if he issues more than one such notice during any chargeable period, shall in addition maintain a record showing–
i
the date of each such notice issued in that period, and
ii
a description and the amount of the manufactured overseas dividend referred to in each such notice issued in that period.
4
Any record required to be maintained by the recipient of a notice under paragraph (2)(b), or by the issuer of a notice under paragraph (3)(b), shall be retained by that person for a period of six years from the end of the chargeable period to which the record relates.
5
Where the issuer of a notice fails to retain a copy of it for the period specified in paragraph (3)(a), or fails to maintain any such record as is specified in paragraph (3)(b) or to retain any such record for the period specified in paragraph (4), the Board may require that person to carry out, at his own expense, an audit of manufactured overseas dividends received by that person in order to ascertain the amount of tax, if any, liable to be deducted under paragraph 4(2) of Schedule 23A which was not deducted.
6
The scope and method of the audit referred to in paragraph (5) shall be agreed between the Board and the issuer of the notice or, in the absence of agreement, determined by the Board, and the issuer of the notice shall account for and pay any tax which on the basis of the findings of the audit was liable to be deducted but which was not deducted from manufactured overseas dividends received by him.
Disapplication of paragraph 4(3) of Schedule 23A
7
1
For the purposes of the provisions of the Tax Acts relating to the charge to tax under Schedule D, tax shall not be required to be accounted for and paid pursuant to paragraph 4(3) of Schedule 23A by a United Kingdom recipient of a manufactured overseas dividend which is received by him in any of the circumstances prescribed by paragraph (2).
2
The circumstances prescribed by this paragraph are where the United Kingdom recipient–
a
is an approved United Kingdom intermediary who has entered into arrange– ments with the Board under the Double Taxation Relief Regulations enabling him to pay without deduction of tax a manufactured overseas dividend representative of the same overseas dividend as is represented by the manufactured overseas dividend received by him, or who is authorised by a notice under regulation 5(2)(b)(iii) to make such a payment without deduction of tax, or
b
is an approved United Kingdom intermediary who is required to pay a manufactured overseas dividend representative of the same overseas dividend as is represented by the manufactured overseas dividend received by him, in circumstances where regulation 3(4) applies in relation to the payment, or
c
is an approved United Kingdom collecting agent and the person beneficially entitled to the manufactured overseas dividend received by the approved United Kingdom collecting agent is not resident in the United Kingdom, or
d
is an approved United Kingdom collecting agent who is required to pay to an approved United Kingdom intermediary an approved manufactured overseas dividend representative of the same overseas dividend as is represented by the approved manufactured overseas dividend received by him, the approved United Kingdom intermediary is enabled or authorised as mentioned in sub– paragraph (a) above and issues a notice to the approved United Kingdom collecting agent authorising him to pay the approved manufactured overseas dividend without deduction of tax.
3
A notice given under paragraph (2)(d) shall be in the form provided, or in a form authorised, by the Board.
4
The United Kingdom recipient–
a
shall maintain a record of all manufactured overseas dividends received by him in any chargeable period in the circumstances prescribed by paragraph (2), showing–
i
a description and the amount of each such manufactured overseas dividend, and the date on which it was received, and
ii
the total amount of all such manufactured overseas dividends received in that period;
b
where he is an approved United Kingdom intermediary within sub–paragraph (b), or an approved United Kingdom collecting agent within sub–paragraph (c), of paragraph (2), shall in addition maintain a record of all manufactured overseas dividends paid by him as mentioned in sub–paragraph (b) or, as the case may be, sub–paragraph (c), of that paragraph in any chargeable period, showing–
i
the name and address of the person beneficially entitled to each such payment,
ii
a description and the amount of each such payment, and the date of the payment, and
iii
the total amount of all such payments made in that period;
c
shall retain any such record as is specified in sub–paragraph (a) or (b) of this paragraph for a period of six years from the end of the chargeable period to which the record relates, and shall make any such record available for inspection by an officer of the Board whenever required to do so during the period of retention;
d
where he is an approved United Kingdom collecting agent within sub–paragraph (d) of paragraph (2), shall in addition–
i
retain for a period of six years any notice received by him as mentioned in that sub–paragraph and, whenever required to do so, make it available for inspection by an officer of the Board, and
ii
if he receives more than one such notice during any chargeable period, maintain a record showing the date of each such notice received in that period and a description and the amount of the manufactured overseas dividend referred to in each such notice, and retain the record for a period of six years from the end of the chargeable period to which the record relates.
5
Where the United Kingdom recipient fails to maintain, or to retain for the requisite period, any such record as is referred to in paragraph (4), or fails to retain for the requisite period any such notice as is referred to in that paragraph, the Board may require that person to carry out, at his own expense, an audit of manufactured overseas dividends received by him in order to ascertain the amount of tax, if any, for which he was liable to account under paragraph 4(3) of Schedule 23A.
6
The scope and method of the audit referred to in paragraph (5) shall be agreed between the Board and the United Kingdom recipient or, in the absence of agreement, shall be determined by the Board, and the United Kingdom recipient shall account for and pay any tax which on the basis of the findings of the audit he was liable under paragraph 4(3) of Schedule 23A to account for and pay.
Tax treatment of manufactured overseas dividends to which regulations 4, 5 and 7 apply – further provision
8
For all purposes of the Tax Acts as they apply in relation to persons resident in the United Kingdom or to persons not so resident but carrying on a business through a branch or agency in the United Kingdom, any manufactured overseas dividend to which regulation 4, 5 or 7 applies shall be treated in relation to the recipient, and all persons claiming title through or under him–
a
as if it were an overseas dividend of an amount equal to the amount of the manufactured overseas dividend, or
b
where paragraph (3) of regulation 4 applies and the amount of tax required under that paragraph in respect of the manufactured overseas dividend has been accounted for and paid, as if it were an overseas dividend of an amount equal to the gross amount of the manufactured overseas dividend, but paid after the withholding therefrom, on account of overseas tax, of the amount accounted for and paid; and the amount accounted for and paid shall accordingly be treated in relation to the recipient, and all persons claiming title through or under him, as an amount so withheld instead of an amount on account of income tax.
Offsetting of tax by overseas dividend manufacturers
9
1
In the circumstances prescribed by paragraph (2) and subject to paragraph (4), a person who is an overseas dividend manufacturer in any chargeable period shall be entitled to set off against each other–
a
overseas tax in respect of overseas dividends, or amounts deducted under paragraph 4(2) of Schedule 23A from manufactured overseas dividends, received by him in that chargeable period, or amounts accounted for and paid under paragraph 4(3) of Schedule 23A or under regulation 4(3) in respect of manufactured overseas dividends received by him in that period, and
b
sums due from him on account of the amounts deducted by him under paragraph 4(2) of Schedule 23A from the manufactured overseas dividends paid by him in that chargeable period.
2
The circumstances prescribed by this paragraph are where–
a
the overseas dividend manufacturer is an approved United Kingdom intermediary,
b
the overseas dividends and manufactured overseas dividends referred to in paragraph (1)(a), if received by an overseas dividend manufacturer within sub– paragraph (a) of this paragraph who carries on a business in the ordinary course of which he receives overseas dividends and manufactured overseas dividends and pays manufactured overseas dividends, are such that a profit on the sale of the overseas securities to which those overseas dividends and manufactured overseas dividends relate would form part of the trading profits of that business,
c
the manufactured overseas dividends paid are approved manufactured overseas dividends, and
d
except in a case to which paragraph (3) applies, the overseas dividends or, as the case may be, the manufactured overseas dividends received by him, do not fall to be matched, in accordance with regulation 10(1), against manufactured overseas dividends paid by him in that period.
3
This paragraph applies to a case where, under regulation 10(1), overseas dividends in respect of which overseas tax is payable received by the overseas dividend manufacturer in any chargeable period, and manufactured overseas dividends so received from which tax has been deducted or in respect of which tax falls to be accounted for and paid as mentioned in paragraph (1)(a) above, are matched against manufactured overseas dividends paid by him under deduction of tax in that period.
4
Where paragraph (3) applies in respect of any chargeable period, the overseas dividend manufacturer shall be entitled to set off against each other–
a
the tax attributable to the matched overseas dividends and manufactured overseas dividends received, and
b
the tax attributable to the matched manufactured overseas dividends paid.
5
Except in a case to which paragraph (3) applies, where in accordance with this regulation tax is set off by an overseas dividend manufacturer in any chargeable period and in relation to that period the sum of the overseas tax and amounts referred to in paragraph (1)(a) exceeds the total amount of the sums due as mentioned in paragraph (1)(b), relief under Part XVIII of the Taxes Act may be claimed by the overseas dividend manufacturer in respect of the amount of the excess.
6
Where in accordance with this regulation tax is set off by an overseas dividend manufacturer in any chargeable period and in relation to that period the total amount of the sums due from the overseas dividend manufacturer as mentioned in paragraph (1)(b) exceeds the sum of the overseas tax and amounts referred to in paragraph (1)(a), the amount of the excess shall be payable to the Board.
7
References to overseas tax in this regulation are references to the amount of such tax which is eligible for relief under Part XVIII of the Taxes Act either–
a
pursuant to arrangements made with the government of the overseas territory specified in paragraph (8) which have effect by virtue of section 788 of the Taxes Act and relate to the overseas dividend concerned, or
b
by virtue of other provisions of Part XVIII of the Taxes Act other than section 790(5)(c)(ii) of that Act.
8
The overseas territory specified in this paragraph is the territory of the government or public or local authority which issued the securities in question or, where the securities were issued by any other body of persons not resident in the United Kingdom, the territory under whose law that tax would have been payable.
Matching of dividends and manufactured overseas dividends
10
1
For the purpose of paragraphs (2)(d) and (3) of regulation 9, overseas dividends paid on overseas securities of a particular kind in respect of a particular dividend date which are received in any chargeable period by an overseas dividend manufacturer, and manufactured overseas dividends representative of those overseas dividends which are received by him in that period–
a
shall be matched against manufactured overseas dividends representative of those overseas dividends which are paid by him in that period in accordance with the following order of priority–
i
manufactured overseas dividends received without deduction of tax pursuant to notices issued by him under regulation 4(4)(c), 5(2)(b)(iii), or 7(2)(d);
ii
overseas dividends received; and
iii
manufactured overseas dividends received from which tax has been deducted under paragraph 4(2) of Schedule 23A or in respect of which tax has been accounted for and paid under paragraph 4(3) of Schedule 23A or regulation 4(3); and
b
shall first be matched against manufactured overseas dividends paid without deduction of tax under paragraph 4(2) of Schedule 23A by reason of–
i
notices issued to him under regulation 5(2)(b)(iii), or
ii
arrangements entered into with the Board under the Double Taxation Relief Regulations, or
iii
in cases to which paragraph (4) of regulation 3 applies, the application of that paragraph resulting in a rate of relevant withholding tax of nil per cent.,
and the balance, if any, shall be matched against manufactured overseas dividends paid by him from which tax has been deducted under paragraph 4(2) of Schedule 23A.
2
Where under paragraph (1) an overseas dividend received is matched with a manufactured overseas dividend paid, any voucher relating to the deduction of overseas tax from the overseas dividend shall, subject to paragraph (3), be forwarded to the recipient of the manufactured overseas dividend.
3
Where under paragraph (1) an overseas dividend is matched with more than one manufactured overseas dividend paid, the overseas dividend manufacturer–
a
shall endeavour to obtain from the payer of the overseas dividend a voucher corresponding to each such manufactured overseas dividend, or
b
if, despite reasonable attempts to do so, he is unable to obtain such a voucher, shall prepare a voucher corresponding to each such manufactured overseas dividend and showing the following amounts–
i
so much of the gross amount of the overseas dividend as corresponds to the gross amount of the manufactured overseas dividend,
ii
so much of the overseas tax in respect of the overseas dividend as would be eligible for relief as mentioned in regulation 9(7) and relates to the amount of the overseas dividend calculated in paragraph (i) above, and
iii
so much of the actual amount of the overseas dividend received by him as corresponds to the amount of the manufactured overseas dividend paid by him, and
c
shall forward the voucher obtained or, as the case may be, prepared by him to the recipient of the manufactured overseas dividend to which the voucher relates, instead of the voucher referred to in paragraph (2).
4
Where a voucher has been forwarded as mentioned in paragraph (3)(c) and subsequently a manufactured overseas dividend received by an overseas dividend manufacturer to which that voucher relates is matched under paragraph (1) with more than one manufactured overseas dividend paid, the overseas dividend manufacturer–
a
shall endeavour to obtain from the payer of the overseas dividend of which the manufactured overseas dividend received is representative a voucher corres– ponding to each such manufactured overseas dividend paid, or
b
if, despite reasonable attempts to do so, he is unable to obtain such a voucher, shall prepare a voucher corresponding to each such manufactured overseas dividend paid and showing the details specified in paragraphs (i) to (iii) of paragraph (3)(b), and
c
shall forward the voucher obtained or, as the case may be, prepared by him to the recipient of the manufactured overseas dividend to which the voucher relates.
Accounting for tax payable under paragraph 4(2) and (3) of Schedule 23A and these Regulations
11
1
Within 30 days of the end of a chargeable period–
a
an overseas dividend manufacturer shall pay to the Board all amounts which he was liable to deduct under paragraph 4(2) of Schedule 23A on account of income tax from manufactured overseas dividends paid by him in that period;
b
an overseas dividend manufacturer who is an approved United Kingdom intermediary shall pay to the Board the amount of any excess payable under regulation 9(6) attributable to that period;
c
a United Kingdom recipient shall pay to the Board all amounts of tax for which he was liable to account under paragraph 4(3) of Schedule 23A in respect of manufactured overseas dividends received by him in that period;
d
an approved United Kingdom intermediary or an approved United Kingdom collecting agent shall pay to the Board all amounts of tax for which he was liable to account under regulation 4(3) in respect of approved manufactured overseas dividends received by him in that period.
2
Within 90 days of the end of a chargeable period–
a
an overseas dividend manufacturer shall make a return to the Board or an inspector, in such form as the Board may prescribe, showing–
i
the amounts which he was liable to deduct under paragraph 4(2) of Schedule 23A on account of income tax from approved manufactured overseas dividends paid by him in that period,
ii
the amounts which he was liable to deduct under paragraph 4(2) of Schedule 23A on account of income tax from unapproved manufactured overseas dividends paid by him in that period, and
iii
the amount of any excess payable under regulation 9(6) attributable to that period;
b
a United Kingdom recipient shall make a return to the Board or an inspector, in such form as the Board may prescribe, showing the amounts of tax for which he was liable to account under paragraph 4(3) of Schedule 23A in respect of manufactured overseas dividends received by him in that period;
c
an approved United Kingdom intermediary or an approved United Kingdom collecting agent shall make a return to the Board or an inspector, in such form as the Board may prescribe, showing the amounts of tax for which he was liable to account under regulation 4(3) in respect of approved manufactured overseas dividends received by him in that period.
3
Any amount referred to in paragraph (1) shall be due at the end of the period of 30 days specified in that paragraph and shall be payable without the making of any assessment but may be assessed on the overseas dividend manufacturer or, as the case may be, the United Kingdom recipient, approved United Kingdom intermediary or approved United Kingdom collecting agent (whether or not it has been paid when the assessment is made) if it is not paid in full on or before that date.
4
In any case where–
a
it appears to the inspector that there is–
i
a manufactured overseas dividend paid, or an overseas dividend or a manufactured overseas dividend received, by an overseas dividend manufacturer in a chargeable period, or
ii
an overseas dividend or a manufactured overseas dividend received by a United Kingdom recipient, an approved United Kingdom intermediary or an approved United Kingdom collecting agent in a chargeable period,
which ought to have been but which has not been included in a return under paragraph (2) relating to that period, or
b
the inspector is dissatisfied with any return under paragraph (2),
the inspector may make an assessment to the best of his judgment on the overseas dividend manufacturer or, as the case may be, the United Kingdom recipient, approved United Kingdom intermediary or approved United Kingdom collecting agent.
5
Any income tax due under an assessment made by virtue of paragraph (4) shall be treated for the purposes of interest on unpaid tax as having been payable at the end of the period of 30 days specified in paragraph (1).
6
Any amount for which an approved United Kingdom intermediary is liable to account under regulation 6(6), and any amount for which a United Kingdom recipient is liable to account under regulation 7(6), in respect of manufactured overseas dividends received by them in a chargeable period, shall be due at the end of the period of 30 days from the end of that period, and shall be payable without the making of any assessment but may be assessed on the approved United Kingdom intermediary or, as the case may be, the United Kingdom recipient (whether or not it has been paid when the assessment is made) if it is not paid in full on or before that date.
7
The like provisions as are contained in the Income Tax Acts with respect to the time within which an assessment may be made, so far as they refer or relate to the year of assessment for which an assessment is made, or the year to which an assessment relates, shall have effect in relation to an assessment under this regulation notwithstanding that, under this regulation, the assessment may be said to relate to a period which is not a year of assessment; and the like provisions as are contained in section 36 of the Management Act as to the circumstances in which an assessment may be made out of time shall have effect accordingly on the footing that any such assessment relates to the year of assessment in which the period in question ends.
8
Income tax assessed on a person under this regulation shall be due at the end of the period of 30 days after the issue of the notice of assessment (unless due earlier under paragraph (3) or (6)).
9
Any tax assessable under any one or more of the provisions of this regulation may be included in one assessment if the tax so included is all due on the same date.
10
Section 31 and Part V of the Management Act shall apply to an appeal against any assessment to tax under this regulation.
11
Subsections (1), (7) and (8) of section 87 of the Management Act shall apply to tax assessable under this regulation as they apply to tax assessable in accordance with Schedules 13 and 16 to the Taxes Act, and accordingly those subsections shall have effect as if references to those schedules included references to this regulation.
12
Section 98 of the Management Act shall apply in relation to a return under paragraph (2) with the modification specified in paragraph (13).
13
At the end of the second column of the Table in section 98 of the Management Act there shall be inserted–
“Regulation 11(2) of the Income Tax (Manufactured Overseas Dividends) Regulations 1993”.
Tax treatment of manufactured overseas dividends representative of foreign dividends
12
1
This regulation applies to a case where a manufactured overseas dividend–
a
is representative of an overseas dividend specified in paragraph (a), (b), (c) or (d) of paragraph 4(8) of Schedule 23A;
b
is paid to an approved United Kingdom collecting agent in circumstances where, had it been the overseas dividend of which it is representative, tax would have been chargeable under subsection (2) or (3) of section 123 or under section 17(1) of the Taxes Act in respect of the dividend or, as the case may be, in respect of the proceeds of sale or other realisation of any coupon for that dividend; and
c
is not paid to an approved United Kingdom collecting agent whose appointment as such an agent was a condition of the Board’s approval of an arrangement under regulation 7 or 8 of the Income Tax (Stock Lending) Regulations 1989, in circumstances where the overseas dividend of which it is representative would not, in the absence of the arrangement, have been chargeable under subsection (2) or (3) of section 123 or section 17(1) of the Taxes Act.
2
Where this regulation applies–
a
deduction of an amount determined by reference to the gross amount of the manufactured overseas dividend shall be made by the approved United Kingdom collecting agent from the manufactured overseas dividend on account of income tax similar to the deduction that would, in the case of the overseas dividend of which the manufactured overseas dividend is representative, have been made under subsection (2) or (3) of section 123 or under section 17(1) of the Taxes Act, as the case may be; and
b
the provisions of Parts III and IV of Schedule 3 to the Taxes Act shall apply in relation to amounts falling to be deducted under sub–paragraph (a) as if–
i
references in paragraphs 6(1)(c) and (d), 6A, 6C and 6D of that Schedule to dividends, foreign dividends or the sale or other realisation of coupons for dividends, or the proceeds of such sale or realisation, included references to manufactured overseas dividends to which this regulation applies or, as the case may be, the sale or other realisation of manufactured overseas dividends to which this regulation applies;
ii
references to income tax in paragraph 6A of that Schedule included references to amounts falling to be deducted under sub–paragraph (a) of this paragraph; and
iii
paragraph 15 of that Schedule applied to an approved United Kingdom collecting agent who obtains payment of any manufactured overseas dividend to which this regulation applies or who would be obliged by virtue of this regulation to pay income tax in respect of the proceeds of sale or other realisation of any such manufactured overseas dividend, as it applies to any person entrusted with the payment of any such interest, dividends or other annual payments as is or are mentioned in sub–paragraph (1) of that paragraph.
Further provision relating to manufactured overseas dividends representative of foreign dividends
13
1
This regulation applies to a case where a manufactured overseas dividend–
a
is representative of an overseas dividend within regulation 12(1)(a) in respect of which tax would, but for the contract or other arrangements under which the manufactured overseas dividend is paid, have been chargeable under subsection (2) or (3) of section 123 or under section 17(1) of the Taxes Act in respect of the dividend or, as the case may be, in respect of the proceeds of sale or other realisation of any coupon for that dividend; and
b
is paid by an approved United Kingdom intermediary to or for the benefit of the person entitled to the manufactured overseas dividend and not to an approved United Kingdom collecting agent.
2
Where this regulation applies–
a
deduction of an amount determined by reference to the gross amount of the manufactured overseas dividend shall be made by the approved United Kingdom intermediary from the manufactured overseas dividend on account of income tax similar to the deduction that would, in the case of the overseas dividend of which the manufactured overseas dividend is representative, have been made under subsection (2) or (3) of section 123 or under section 17(1) of the Taxes Act, as the case may be;
b
subject to paragraph (3), the provisions of Parts III and IV of Schedule 3 to the Taxes Act shall apply in relation to amounts falling to be deducted under sub– paragraph (a) as if the modifications to that Schedule specified in paragraphs (i) to (iii) of regulation 12(2)(b) also had effect in relation to manufactured overseas dividends to which this regulation applies and tax falling to be deducted under sub–paragraph (a).
3
Where the approved United Kingdom intermediary is either a company resident in the United Kingdom or a company which is not resident in the United Kingdom but carries on a trade in the United Kingdom through a branch or agency (in this regulation referred to as “a non–resident company”), the like provisions as are contained in Schedule 16 to the Taxes Act shall have effect for the purpose of accounting for and paying amounts deducted under paragraph (2)(a) above as if–
a
references to a company included references to a non–resident company, and
b
in relation to a non–resident company–
i
paragraph 5 of the Schedule applied only to payments received by that company and falling to be taken into account in computing its profits chargeable to corporation tax, and
ii
in paragraph 7 of the Schedule the reference to section 7(2) included a reference to sections 11(3) and 349(1) of the Taxes Act.
Records to be kept in respect of certain manufactured overseas dividends paid without deduction of tax
14
1
An overseas dividend manufacturer or an approved United Kingdom collecting agent shall maintain a record in respect of any manufactured overseas dividend paid by him to which this regulation applies showing–
a
the date of payment and the amount of the manufactured overseas dividend,
b
the name of the person beneficially entitled to the payment, and the territory in which he was resident at the date of payment, and
c
particulars of the overseas securities and the overseas dividend on those securities to which the manufactured overseas dividend relates.
2
This regulation applies to any manufactured overseas dividend in respect of which arrangements have been entered into with the Board by an overseas dividend manufacturer or an approved United Kingdom collecting agent under the Double Taxation Relief Regulations enabling him to make the payment without deduction of tax.
3
An overseas dividend manufacturer or an approved United Kingdom collecting agent shall retain for a period of six years–
a
any record required to be maintained by him under paragraph (1), and
b
any certificate under the Double Taxation Relief Regulations received by him,
and, whenever required to do so within that period, shall make any such record or certificate available for inspection by an officer of the Board.
4
Where an overseas dividend manufacturer or an approved United Kingdom collecting agent fails to maintain, or to retain for the requisite period, any such record, or fails to retain any such certificate for the requisite period, the Board may require that person to carry out, at his own expense, an audit of manufactured overseas dividends paid by him in order to ascertain the amount of tax, if any, liable to be deducted under paragraph 4(2) of Schedule 23A which was not deducted.
5
The scope and method of the audit referred to in paragraph (4) shall be agreed between the Board and the person concerned or, in the absence of agreement, shall be determined by the Board.
Issue of vouchers in respect of manufactured overseas dividends paid under deduction of tax
15
1
Subject to paragraphs (2) and (3), where an overseas dividend manufacturer makes a payment of a manufactured overseas dividend from which an amount is deducted by him under paragraph 4(2) of Schedule 23A or, as the case may be, under regulation 13(2)(a), or under both paragraph 4(2) of Schedule 23A and regulation 13(2)(a), he shall furnish the recipient of the payment with a voucher showing the details specified in paragraph (4).
2
Except where an amount is deducted under regulation 13(2)(a), paragraph (1) shall not apply in any case where, pursuant to paragraph (2), (3)(c) or (4)(c) of regulation 10, a voucher is forwarded to the recipient of a manufactured overseas dividend.
3
Where the overseas dividend manufacturer is an approved United Kingdom intermediary, he shall not be required to furnish the recipient of a payment with the voucher referred to in paragraph (1) unless the recipient requests such a voucher.
4
The details specified in this paragraph are that the voucher shall show–
a
the gross amount of the payment,
b
the amount deducted or, where more than one amount has been deducted, each such amount separately, and
c
the actual amount paid.
5
An approved United Kingdom collecting agent, where requested to do so by the person beneficially entitled to a manufactured overseas dividend in respect of which tax has been paid or is due to be paid by the approved United Kingdom collecting agent under paragraph 4(3) of Schedule 23A or regulation 4(3), shall furnish that person with a voucher showing–
a
the gross amount of the manufactured overseas dividend received by him,
b
the amount of tax paid or due to be paid by him in respect of the manufactured overseas dividend, and
c
the actual amount paid.
Modifications of section 21 of the Management Act in relation to approved United Kingdom intermediaries and approved United Kingdom collecting agents
16
Section 21 of the Management Act shall apply in relation to approved United Kingdom intermediaries and approved United Kingdom collecting agents as it applies to a market maker within the meaning of that section and shall have effect as if–
a
references to “market maker” in subsections (1), (2), (4) and (5) included references to an approved United Kingdom intermediary and an approved United Kingdom collecting agent, and
b
in subsection (1) the words from “whose” to the end were omitted.
Tim Kirkhope
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
9th August 1993


type: legislation

jurisdiction: UK

text:
1
This Order may be cited as the Copyright (Certification of Licensing Scheme for Educational Recording of Broadcasts and Cable Programmes) (Educational Recording Agency Limited) (Amendment) Order 1993 and shall come into force on 1st April 1993.
2
The licensing scheme set out in the Schedule to the Principal Order shall be amended as follows —
a
in paragraph 4 —
i
by substituting for the words “CHANNEL FOUR TELEVISION COMPANY LIMITED (“Channel 4”)” the words “CHANNEL FOUR TELEVISION CORPORATION (“Channel 4”)”, and in the entry shown in relation thereto in the right-hand column by substituting for the words “Fourth Channel” the words “television broadcasting service known as Channel 4”; and
ii
in the entry in the right-hand column shown in relation to “SIANEL PEDWAR CYMRU (“S4C”)” by substituting for the words “Welsh Fourth Channel” the words “television broadcasting service known as S4C”;
b
for paragraph 9 there shall be substituted the following paragraph —
9
a
Licences may be granted for such period or periods as may from time to time be specified by or agreed with E.R.A.
b
The Licence fee shall be calculated by reference to the period for which it is granted and to the tariff applicable in respect of that period.
c
Licence fees for periods of less than one year shall be calculated on a pro-rata basis.
;
c
in paragraph 10 there shall be substituted for all the words which appear immediately before the words “NOTE 1”, the following —
For Licences taking effect on or after 1st April 1993 the annual tariff, when calculated on a full-time and full-time equivalents per capita basis by type of Educational Establishment, shall be —
a
Primary/Preparatory Educational Establishments (including Preparatory Schools) — 18p per student.
b
Secondary Educational Establishments — 36p per student.
c
Educational Establishments of Further Education (including Sixth Form Colleges) — 60p per student.
d
Educational Establishments of Higher Education (including Higher Education Colleges and Universities) — £1.20 per student.
e
Other Educational Establishments designated from time to time by the Secretary of State — a fee related to the above by type.
.
E. Leigh
Parliamentary Under-Secretary of State
Department of Trade and Industry
27th January 1993


text:
Citation and commencement
1
These Regulations may be cited as the National Health Service Functions (Directions to Authorities and Administration Arrangements) Amendment Regulations 1994 and shall come into force on 1st April 1994.
Amendment of Regulations
2
The National Health Service Functions (Directions to Authorities and Administration Arrangements) Regulations 1991 are amended as follows: —
a
in regulation 2(1), in the definition of “the specified health service functions”, there is added at the end “, and for the purposes of regulations 7 and 8 includes functions under section 25 of the Act (making available supplies of human blood) other than under paragraphs (b) and (c) of that section”;
b
in regulation 5 —
i
in paragraph (2) sub-paragraph (b) is omitted, and
ii
in paragraph (3) the words “or of the function of determining charges for the supply of human blood under section 25 of the Act” are omitted; and
c
in the Schedule the entry in column 1 “section 25 other than paragraphs (b) and (c)” and the entry in column 2 which relates to it are omitted.
Revocation
3
In regulation 2 of the National Health Service Functions (Administration Arrangements and Amendment of Directions) Regulations 1992 paragraph (b) is revoked so far as it relates to the insertion of the words omitted by regulation 2(b)(ii) of these Regulations.
Signed by authority of the Secretary of State for Health
Tom Sackville
Parliamentary Under-Secretary of State,
Department of Health
8th March 1994
John Redwood
Secretary of State for Wales
11th March 1994


text:
1
This Order may be cited as the Double Taxation Relief (Taxes on Income) (Vietnam) Order 1994.
2
It is hereby declared —
a
that the arrangements specified in the Agreement set out in Part I of the Schedule to this Order and in the Exchange of Notes constituting an Agreement set out in Part II of that Schedule have been made with the Government of the Socialist Republic of Vietnam with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of Vietnam;
b
that those arrangements include provisions with respect to the exchange of information necessary for carrying out the domestic laws of the United Kingdom and the laws of Vietnam concerning taxes covered by the arrangements including, in particular, provisions about the prevention of fiscal evasion with respect to those taxes; and
c
that it is expedient that those arrangements should have effect.
R. P. Bulling
Deputy Clerk of the Privy Council


text:
Citation and commencement
1
This Order may be cited as the Health Service Commissioner for England (National Blood Authority) Order 1994 and shall come into force on 1st January 1995.
Designation as body subject to investigation
2
The National Blood Authority is hereby designated as a Special Health Authority to which section 2 of the Health Service Commissioners Act 1993 (health service bodies subject to investigation by the Health Service Commissioner) applies.
R. P. Bulling
Deputy, Clerk of the Privy Council


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the East Cheshire National Health Service Trust (Transfer of Trust Property) Order 1994 and shall come into force on 28th April 1994.
2
In this Order —
“the Authority” means the South and East Cheshire Health Authority;
“the Trust” means the East Cheshire National Health Service Trust;
“the trust property” means the items specified in a schedule of trust property prepared by and agreed upon by the Authority and the Trust on 6th January 1994, which schedule has been signed on behalf of both the Authority and the Trust.
Transfer of trust property
2
On 28th April 1994 the trust property shall be transferred from the Authority to the Trust.
Signed by authority of the Secretary of State for Health
Tom Sackville
Parliamentary Under Secretary of State,
Department of Health
30th March 1994


text:
Citation and commencement
1
These Regulations may be cited as the Magistrates' Courts Committees (Constitution) Regulations 1994 and shall come into force on 28th November 1994.
Revocations and savings
2
1
The Regulations set out in Schedule 1 are hereby revoked.
2
Notwithstanding paragraph (1), the following provisions of the Magistrates' Courts Committees (Constitution) Regulations 1973 (“the 1973 Regulations ”) shall continue to apply to committees constituted under those Regulations until 30th September 1995 as if these Regulations had not been made —
a
Regulations 2, 3, 4, 7 and 8; and
b
Regulation 6(2) as if for the words from “as if made at the time fixed by Regulation 4A” to the end of the paragraph, there were substituted “until 30th September 1995”.
3
A committee constituted under the 1973 Regulations on 1st April 1994 shall continue in office until 30th September 1995.
Transitional provisions
3
1
This Regulation applies to all committees except that for the inner London area.
2
The first selection panel appointed after 28th November 1994 shall take office for a period commencing 1st May 1995 and ending 31st December 1996 and thereafter regulation 5(8) shall apply.
3
The members of the first committee appointed after 28th November 1994 shall take office from 1st October 1995 for a term ascertained in accordance with regulation 14.
4
In respect of the appointment of representatives to the first selection panel, the selection of the members of the first committee and the appointment of a chairman to the first committee, the timetable set out in Schedule 3 shall apply.
Interpretation
4
In these Regulations —
“ the Act ” means the Justices of the Peace Act 1979;
“committee” means a magistrates' courts committee established under Part II of the Act and “committee area” means the area to which the committee relates;
“justice” means a justice of the peace whose name has not been entered in the supplemental list.
Selection Panel
5
1
In this regulation “bench” means the justices assigned to a petty sessions area and shall include a stipendiary magistrate attached to a petty sessions area outside the inner London area.
2
The justices for each committee area shall establish a selection panel in accordance with the provisions of this regulation, which shall be responsible for selecting the members of the committee for the area.
3
The clerk to the committee shall act as clerk to the selection panel.
4
The selection panel shall consist of —
a
in the case of a committee area containing a single petty sessions area either —
i
all the members of the bench, or
ii
four representatives from the bench
as the members of the bench think fit;
b
in the case of a committee area containing two or three petty sessions areas, two representatives from each bench;
c
in the case of a committee area containing four or more petty sessions areas, one representative from each bench;
5
In the case of the inner London area, the selection panel shall consist additionally of one representative from the family panel and one representative from the youth court panel for the area and the Chief Metropolitan Stipendiary Magistrate or any metropolitan stipendiary magistrate nominated by him.
6
No justice shall be eligible for appointment to the selection panel if his name will be entered in the supplemental list before the expiry of the period for which he is appointed.
7
Where paragraphs (4)(a)(ii), (b) or (c) apply, the representatives shall be appointed in such manner as each bench thinks fit, but —
a
may only remain on the panel while remaining a member of the bench; and
b
may not be selected as members of the committee during the period of appointment.
8
A member of the selection panel shall be appointed for one year commencing on 1st January in each year and shall, subject to paragraphs (6) and (7), be eligible for reappointment.
9
The names of the representatives from each bench shall be notified to the clerk to the selection panel by 31st December in each year.
10
The members of the selection panel shall choose from amongst themselves a chairman who shall serve until the expiry of his period of appointment to the selection panel.
11
A quorum of the selection panel shall be constituted by three members.
Selection of the committee
6
1
The selection panel shall decide by vote the method it wishes to adopt for the selection of members of the committee and in the event of an equality of votes the chairman shall have a casting vote.
2
The committee shall inform the clerk to the selection panel of the number of members, subject to regulation 11, it wishes to be selected to take office on 1st April in each year, by 31st December of the preceding year.
3
The selection panel shall —
a
select the number of members requested by the committee to take office on 1st April 1995 in relation to inner London and 1st October 1995 elsewhere, and
b
thereafter annually select the number of members requested by the committee to take office on 1st April of each year.
4
The selection panel shall make the selection referred to in paragraph (3) from those candidates whose written notice of candidature has been received by the clerk to the committee in accordance with regulation 7.
5
If the selection panel chooses to select the members of the committee by vote, each member of the selection panel shall have one vote per vacancy, and in the event of an equality of votes between any candidates the choice of those members of the selection panel representing the greater number of justices shall prevail.
6
If, notwithstanding paragraph (5), the matter remains unresolved, the chairman shall have a casting vote.
7
The selection panel shall have made the selection and shall notify the candidates of the result no later than 28th February each year.
8
If for any reason there are insufficient candidates to fill the number of vacancies on the committee, the selection panel shall appoint a justice to the vacancy.
Notice of candidature
7
A candidate for appointment to the committee must be nominated by a justice and seconded by three other justices and must give written notice of his candidature, together with written details of his qualifications, experience, interests and any other matter which might support his candidature, to the clerk to the selection panel by 31st December.
Eligibility for and duration of membership
8
1
Subject to regulations 3, 9, 12 and 14, a member of the committee shall be appointed to serve for three years from 1st April after his appointment and shall, subject to paragraph (2), be eligible for reappointment.
2
Subject to section 20(3) of the Act , a justice may not serve as a member of the committee for more than a total of nine years.
3
No justice shall be eligible for appointment to the committee if his name will be entered in the supplemental list before the expiry of the period for which he is appointed.
4
Any period served on the committee of magistrates for the inner London area before 1st April 1995, and on any committee (other than that for the inner London area) before 1st April 1996, shall not count towards the maximum period of service permitted by this regulation.
Casual Vacancies
9
1
If a casual vacancy arises the committee may request the selection panel to select a justice to fill the vacancy but shall not be obliged to do so unless the committee would otherwise be rendered inquorate.
2
A justice who is appointed to a casual vacancy shall serve only for the remaining part of the period for which the member he replaced was appointed.
Chairman of the committee
10
1
The provisions of this Regulation are subject to section 22(1A) of the Act (chairmanship of the committee for the inner London area).
2
The committee shall appoint a chairman at its first meeting after 1st April in each year.
3
The chairman shall hold office until the next such first meeting and, if he has then been reappointed a member of the committee, shall be eligible for reappointment as chairman.
4
A justice may serve no more than a total of six terms of office as chairman.
5
Any period served as chairman of the committee of magistrates for the inner London area before 1st April 1995, and of any committee (other than that for the inner London area) before 1st April 1996, shall not count towards the maximum period of service permitted by this regulation.
Membership of the committee
11
1
A committee, except the committee for the inner London area, shall consist of not more than 12 members inclusive of any member co-opted or appointed under section 20(2) of the Act unless the Lord Chancellor directs otherwise in accordance with paragraph (3).
2
The committee for the inner London area shall consist of not more than 12 members inclusive of —
a
any member co-opted or appointed under section 20(2) of the Act unless the Lord Chancellor directs otherwise in accordance with paragraph (3);
b
the Chief Metropolitan Stipendiary Magistrate; and
c
subject to any order made by the Lord Chancellor under subsection (4) of section 20 of the Act, two other metropolitan stipendiary magistrates appointed by the Chief Metropolitan Stipendiary Magistrate under that subsection.
3
The Lord Chancellor may direct that, in relation to any committee to which the direction is given, any members co-opted or appointed under section 20(2) of the Act are to be left out of account in applying the upper limit of twelve members.
Co-opted and appointed members
12
1
A member co-opted by the committee under section 20(2)(a) of the Act shall serve for a period of one year from the date of the first meeting following the approval of by the Lord Chancellor of the co-option.
2
The committee may, with the approval of the Lord Chancellor, renew the period of co-option of a co-opted member.
3
Where the Lord Chancellor appoints a member to a committee under section 20(2)(b) of the Act, he shall send written notice to the committee of
a
the name, qualifications, experience and interests of the appointee and the reason for the appointment; and
b
the date on which the appointment is to take effect.
4
If the Lord Chancellor terminates an appointment made under section 20(2)(b) of the Act, he shall give written notice of the termination to the committee and to the person so appointed and of the date from which the termination is to take effect.
Quorum
13
A quorum of the committee shall be constituted by three members.
Retirement from office
14
1
In this Regulation, “the table” means the table set out in Schedule 2 and reference to a “column” is a reference to a column of that table.
2
Membership of the committee shall rotate annually in accordance with the provisions of this regulation.
3
In respect of the members of the committee for the inner London area appointed to take office on 1st April 1995 the selection panel shall, in relation to a committee with the number of members set out on the left hand side of the table —
a
appoint the number of members set out in the corresponding entry in column (i) to serve for a term of one year;
b
appoint the number of members set out in the corresponding entry in column (ii) to serve for a term of two years; and
c
appoint the number of members set out in the corresponding entry in column (iii) to serve for a term of three years.
4
In respect of the members of the committee (except that for the inner London area), appointed to take office on 1st October 1995, the provisions of paragraph (3) and Schedule 2 shall apply as if
a
in paragraph (3)(a) and column (i) for “one year” there were substituted “eighteen months”;
b
in paragraph (3)(b) and column (ii) for “two years” there were substituted “two years and six months”; and
c
in paragraph (3)(c) and column (iii) for “three years” there were substituted “three years and six months”.
5
All subsequent appointments shall be for a period of three years in accordance with regulation 8.
Rights of attendance
15
The following persons shall be entitled to attend all meetings of the committee, to receive papers and to make representations to the committee —
a
the keeper of the rolls for any area all or part of which falls within the committee area, and
b
Liaison Judges designated as such by the Presiding Judges.
Exercise of default powers
16
1
In this Regulation “the 1994 Act ” means the Police and Magistrates' Courts Act 1994.
2
Where the Lord Chancellor has ordered the chairman to vacate his office in accordance with section 88(3)(b)(i) of the 1994 Act, the committee shall, at its next meeting, appoint a different chairman.
3
Where the Lord Chancellor has ordered specified members of the committee to vacate their office in accordance with section 88(3)(b)(ii) of the 1994 Act the selection panel may select different members to fill the vacancies, but need not do so except to the extent that the committee would otherwise be inquorate.
4
Where the Lord Chancellor replaces all the members of the committee with persons nominated by him in accordance with section 88(4)(b) of the 1994 Act, the selection panel shall select a new committee, with different members from those being replaced, to take office after the expiry of the period of office of the nominees.
5
Regulation 9(2) shall apply —
a
to a justice appointed to replace a member under paragraph (3); and
b
to a justice appointed by the selection panel under paragraph (4) as if each justice were appointed in the place of an individual member of the committee replaced by the Lord Chancellor.
6
Any period of office served by a justice as a nominee of the Lord Chancellor under section 88(4)(b) of the 1994 Act shall not count towards the maximum periods of service set out in regulations 8 and 10.
7
A person ordered to vacate office as chairman or as a member of a committee under section 88(3) or (4) of the 1994 Act shall be deemed to have served for a full term as chairman or member of the committee as the case may be, for the purpose of calculating the maximum periods of service set out in regulations 8 and 10.
Mackay of Clashfern, C.
Dated 2nd November 1994


text:
1
This Order may be cited as the Value Added Tax Act 1994 (Interest on Tax) (Prescribed Rate) Order 1994 and shall come into force on 6th October1994.
2
For the purposes of subsections (1), (2) and (4) of section 74 of the Value Added Tax Act 1994 the prescribed rate shall be 6.25 per cent.
Derek Conway
Tim Wood
Two of the Lords Commissioners
28th September 1994of Her Majesty’s Treasury


text:
Citation, commencement, application and interpretation
1
1
These Regulations may be cited as the Education (National Curriculum) (Exceptions) Regulations 1994 and shall come into force on 1st September 1994.
2
Regulations 3 and 4 of these Regulations apply only in relation to pupils at maintained schools and grant-maintained special schools (other than those established in hospitals) in England.
3
In these Regulations —
“ the Act ” means the Education Reform Act 1988;
“class” in relation to a particular pupil and a particular subject means any teaching group in which the pupil is regularly taught that subject;
“foundation subject” has the meaning given to that expression by section 25(1) of the Act;
“ GCSE ” means General Certificate of Secondary Education;
“maintained school” has the meaning given to that expression by section 25(1) of the Act;
“school year” has the meaning given to that expression in section 3(6) of the Act ;
a reference to the provisions of the National Curriculum in a foundation subject is a reference to such attainment targets, programmes of study and assessment arrangements as are specified for the time being for the subject under section 4(2) to the Act; and
a reference to the fourth key stage is to the period set out in paragraph (d) of section 3(3) of the Act.
Revocation
2
The Education (National Curriculum) (Exceptions) Regulations 1992 , the Education (National Curriculum) (Exceptions in History and Geography at Key Stage 4) Regulations 1992 and the Education (National Curriculum) (Exceptions from Science at Key Stage 4) Regulations 1992 are revoked.
Exceptions from the provisions of the National Curriculum
3
1
Subject to paragraph (2) below, the provisions of the National Curriculum in a foundation subject other than physical education shall not apply in relation to a pupil if —
a
he has taken an examination for the GCSE in a subject specified opposite the foundation subject in the Schedule to these Regulations or, in the case of technology, for the National Curriculum Certificate in Information Technology; and
b
all or the majority of the pupils in his class took the examination at the same time as the pupil.
2
Where the assessment procedures for a qualification mentioned in paragraph (1) above do not cover all the attainment targets specified under section 4(2)(a) of the Act for the foundation subject, only such part of the National Curriculum as relates to the attainment targets covered by those procedures shall be disapplied by virtue of paragraph (1) above.
3
Without prejudice to paragraph (1) above, the provisions of the National Curriculum in science shall not apply in relation to a pupil if —
i
he has undergone the assessment procedures required by one examining body for the GCSE in biology, chemistry and physics;
ii
he took the examinations for the GCSE in those subjects during one school term; and
iii
all or the majority of the pupils in his class took the examinations at the same time as the pupil.
4
1
Subject to paragraph (3) below, the provisions of the National Curriculum in a foundation subject, being technology or a modern foreign language specified in an Order made under section 3(2) of the Act , shall not apply in relation to a pupil if the conditions set out in paragraph (2) below are satisfied in respect of that subject.
2
The conditions are that —
a
the pupil has been entered for, or his head teacher intends that he should be entered for, an examination, in the case of a modern foreign language, for the GCSE in that language or, in the case of technology, for the GCSE in a subject specified opposite technology in the Schedule to these Regulations or for the National Curriculum Certificate in Information Technology;
b
the examination will be held in or before the first school year in which attainment targets and programmes of study for the foundation subject are specified in relation to the fourth key stage under section 4(2)(a) and (b) of the Act;
c
all or the majority of the pupil’s class have been entered for that examination, or their head teacher intends that they should be so entered; and
d
it is intended that they will take the examination at the same time as the pupil.
3
Where the assessment procedures for a qualification mentioned in paragraph (2)(a) above do not cover all the attainment targets specified under section 4(2)(a) of the Act for the foundation subject, only such part of the National Curriculum as relates to the attainment targets covered by those procedures shall be disapplied by virtue of paragraph (1) above.
Eric Forth
Minister of State,
Department for Education
9th August 1994