text:
Citation, commencement and application
1
1
These Regulations may be cited as the Education (Pupil Registration) (England) Regulations 2006 and come into force on 1st September 2006.
2
These Regulations apply only in relation to schools in England.
Interpretation
2
In these Regulations —
“the local education authority” means, in the case of a school maintained by a local education authority that local education authority, and in every other case the local education authority for the area in which the school is situated;
“maintained school” means a school maintained by a local education authority;
“relevant person” means —
in relation to a pupil under the age of 18, a parent of the pupil;
in relation to a pupil who has attained that age, the pupil.
Revocation
3
1
The Education (Pupil Registration) Regulations 1995 and the Education (Pupil Registration) (Amendment) Regulations 1997 are revoked to the extent that they apply in relation to schools in England.
2
The Education (Pupil Registration) (Amendment) (England) Regulations 2001 are revoked.
Registers to be kept
4
The proprietor of every school shall cause to be kept —
a
an admission register; and
b
except in the case of a school of which all the pupils are boarders, an attendance register.
Contents of Admission Register
5
1
The admission register for every school shall contain an index in alphabetical order of all the pupils at the school and shall also contain the following particulars in respect of every such pupil —
a
name in full;
b
sex;
c
the name and address of every person known to the proprietor of the school to be a parent of the pupil and, against the entry on the register of the particulars of any parent with whom the pupil normally resides, an indication of that fact and a note of at least one telephone number at which the parent can be contacted in an emergency;
d
day, month and year of birth;
e
day, month and year of admission or re-admission to the school; and
f
name and address of the school last attended, if any.
2
In the case of every school which includes boarding pupils a statement as to whether each pupil of compulsory school age is a boarder or a day pupil shall be added to the particulars specified in paragraph (1), and that statement shall be amended accordingly where a registered pupil at the school becomes or ceases to be a boarder at the school.
3
For the purposes of this regulation only a pupil is a pupil at the school from the beginning of the first day on which the school has agreed, or has been notified, that the pupil will attend the school.
Contents of Attendance Register
6
1
The following particulars must be recorded in the attendance register at the commencement of each morning session and once during each afternoon session —
a
in the case of every pupil whose name is entered in and not deleted from the admission register whether the pupil is —
i
present;
ii
absent;
iii
attending an approved educational activity within paragraph (4); or
iv
unable to attend due to exceptional circumstances within paragraph (5);
b
in the case of any such pupil of compulsory school age who is absent, a statement whether or not his absence is authorised in accordance with paragraph (2);
c
in the case of any such pupil of compulsory school age who is attending an approved educational activity the nature of that activity; and
d
in the case of any pupil unable to attend due to exceptional circumstances, the nature of those circumstances:
but this paragraph does not apply in respect of a pupil who is a boarder.
2
In the case of a pupil who is not a boarder, his absence shall be treated as authorised for the purposes of this regulation if —
a
he has been granted leave of absence in accordance with regulation 7; or
b
he is unable to attend —
i
by reason of sickness or unavoidable cause;
ii
on a day exclusively set apart for religious observance by the religious body to which his parent belongs; or
iii
because the school is not within walking distance of the pupil’s home, and no suitable arrangements have been made by the local education authority either for his transport to and from the school, or for boarding accommodation for him at or near the school or for enabling him to become a registered pupil at a school nearer his home.
3
Where the reason for a pupil’s absence cannot be established at the time when the register is taken, that absence shall be recorded as unauthorised and any subsequent correction to the register recording that absence as authorised shall be made in accordance with regulation 13 and as soon as practicable after the reason for the absence is established by the person with responsibility for completing the register.
4
An approved educational activity is either —
a
an activity which takes place outside the school premises and which is —
i
approved by a person authorised in that behalf by the proprietor of the school;
ii
of an educational nature, including work experience under section 560 of the Education Act 1996 and a sporting activity; and
iii
supervised by a person authorised in that behalf by the proprietor or the head teacher of the school; or
b
attendance at another school at which the pupil is a registered pupil.
5
The exceptional circumstances in which a pupil may be marked as unable to attend are where —
a
the school site, or part of it, is closed due to unavoidable cause at a time when pupils are due to attend; or
b
in the case of a pupil for whom transport to school is provided by the school or a local education authority, and whose home is not within walking distance of the school, that transport is not available.
6
The name of a pupil may only be deleted from the attendance register when that pupil’s name has been deleted from the admission register for that school in accordance with regulation 8.
7
For the purpose of this regulation “walking distance” has the meaning given to that expression in section 444(5) of the Education Act 1996 .
Leave of absence
7
1
Leave of absence may only be granted by a person authorised in that behalf by the proprietor of the school.
2
Leave of absence shall not be granted to enable a pupil to undertake employment (whether paid or unpaid) during school hours except —
a
employment for the purpose of taking part in a performance within the meaning of section 37 of the Children and Young Persons Act 1963 under the authority of a licence granted by the local authority under that section; or
b
employment abroad for the purpose mentioned in section 25 of the Children and Young Persons Act 1933 where a licence has been granted under that section by a justice of the peace.
3
Subject to paragraph (4), a pupil may be granted leave of absence from the school to enable him to go away on holiday where —
a
an application has been made in advance to the proprietor by a parent with whom the pupil normally resides; and
b
the proprietor, or a person authorised by the proprietor in accordance with paragraph (1), considers that leave of absence should be granted due to the special circumstances relating to that application.
4
Save in exceptional circumstances, a pupil shall not in pursuance of paragraph (3) be granted more than ten school days leave of absence in any school year.
5
This regulation applies only in relation to a maintained school and a special school not maintained by a local education authority.
Deletions from Admission Register
8
1
The following are prescribed as the grounds on which the name of a pupil of compulsory school age shall be deleted from the admission register —
a
where the pupil is registered at the school in accordance with the requirements of a school attendance order, that another school is substituted by the local education authority for that named in the order or the order is revoked by the local education authority on the ground that arrangements have been made for the child to receive efficient full-time education suitable to his age, ability and aptitude otherwise than at school;
b
except where it has been agreed by the proprietor that the pupil should be registered at more than one school, in a case not falling within sub-paragraph (a) or regulation 9, that he has been registered as a pupil at another school;
c
where a pupil is registered at more than one school, and in a case not falling within sub-paragraph (j) or (m) or regulation 9, that he has ceased to attend the school and the proprietor of any other school at which he is registered has given consent to the deletion;
d
in a case not falling within sub-paragraph (a) of this paragraph, that he has ceased to attend the school and the proprietor has received written notification from the parent that the pupil is receiving education otherwise than at school;
e
except in the case of a boarder, that he has ceased to attend the school and no longer ordinarily resides at a place which is a reasonable distance from the school at which he is registered;
f
in the case of a pupil granted leave of absence exceeding ten school days for the purpose of a holiday in accordance with regulation 7(3), that —
i
the pupil has failed to attend the school within the ten school days immediately following the expiry of the period for which such leave was granted;
ii
the proprietor does not have reasonable grounds to believe that the pupil is unable to attend the school by reason of sickness or any unavoidable cause; and
iii
both the proprietor and the local education authority have failed, after reasonable enquiry, to ascertain where the pupil is;
g
that he is certified by the school medical officer as unlikely to be in a fit state of health to attend school before ceasing to be of compulsory school age, and neither he nor his parent has indicated to the school the intention to continue to attend the school after ceasing to be of compulsory school age;
h
that he has been continuously absent from the school for a period of not less than twenty school days and —
i
at no time was his absence during that period authorised by the proprietor in accordance with regulation 6(2);
ii
the proprietor does not have reasonable grounds to believe that the pupil is unable to attend the school by reason of sickness or any unavoidable cause; and
iii
both the proprietor of the school and the local education authority have failed, after reasonable enquiry, to ascertain where the pupil is;
i
that he is detained in pursuance of a final order made by a court or of an order of recall made by a court or the Secretary of State, that order being for a period of not less than four months, and the proprietor does not have reasonable grounds to believe that the pupil will return to the school at the end of that period;
j
that the pupil has died;
k
that he will cease to be of compulsory school age before the school next meets and the relevant person has indicated that he will cease to attend the school;
l
in the case of a pupil at a school other than a maintained school, an Academy, a city technology college or a city college for the technology of the arts, that he has ceased to be a pupil of the school ;
m
that he has been permanently excluded from the school; or
n
where the pupil has been admitted to the school to receive nursery education, that he has not on completing such education transferred to a reception, or higher, class at the school.
2
In a case not covered by paragraph (1)(a), (j) or (m), the name of a child who has under arrangements made by a local education authority become a registered pupil at a special school shall not be removed from the admission register of that school without the consent of that authority, or if that authority refuse to give consent, without a direction of the Secretary of State.
3
The following are prescribed as the grounds on which the name of a pupil not of compulsory school age is to be deleted from the admission register —
a
that he has ceased to attend the school, or, in the case of a boarder, that he has ceased to be a pupil of the school;
b
that he has been continuously absent from the school for a period of not less than twenty school days and —
i
at no time was his absence during that period agreed by the proprietor;
ii
the proprietor does not have reasonable grounds to believe that the pupil is unable to attend the school by reason of sickness or any unavoidable cause; and
iii
the proprietor of the school has failed, after reasonable enquiry, to ascertain where the pupil is;
c
that the pupil has died;
d
where the pupil has been admitted to the school to receive nursery education, he has not on completing such education transferred to a reception, or higher, class at the school; or
e
that he has been permanently excluded from the school.
4
For the purposes of this regulation —
a
a pupil shall be treated as ordinarily residing at a place where the pupil is habitually and normally resident apart from temporary or occasional absences;
b
“reception class” means a class in which education is provided which is suitable to the requirements of pupils aged five and any pupils under or over that age whom it is expedient to educate together with pupils of that age;
c
children are to be regarded as having been admitted to a school to receive nursery education if they were placed on admission in a nursery class;
d
the permanent exclusion of a pupil from a maintained school does not take effect until the proprietor has discharged its duties under regulations made under section 52 of the Education Act 2002 , and —
i
the relevant person has stated in writing that he does not intend to bring an appeal under those regulations;
ii
the time for bringing an appeal has expired and no appeal has been brought within that time; or
iii
an appeal brought within that time has been determined or abandoned;
e
the permanent exclusion of a pupil from an Academy, a city technology college or a city college for the technology of the arts does not take effect until the proprietor has discharged its duties in relation to a permanent exclusion under the agreement entered into pursuant to section 482 of the Education Act 1996 and
i
the relevant person has stated in writing that he does not intend to bring an appeal;
ii
the time for bringing an appeal has expired and no appeal has been brought within that time; or
iii
an appeal brought within that time has been determined or abandoned.
Dual Registration of children with no fixed abode
9
1
This regulation applies to a pupil who —
a
has no fixed abode for the reason that his parent is engaged in a trade or business of such a nature as to require him to travel from place to place; and
b
is at the time registered as a pupil at two or more schools.
2
The name of a pupil to whom this regulation applies shall not be deleted from that pupil’s school of ordinary attendance pursuant to regulation 8(1)(b) or (c).
3
Subject to paragraph (4), for the purposes of paragraph (2), a school is a pupil’s school of ordinary attendance if, during the immediately preceding 18 months, it is the school which the pupil has attended during periods when his parent is not travelling in the course of trade or business.
4
In any case in which two or more schools fulfil the definition of a school of ordinary attendance in paragraph (3), paragraph (2) applies only in respect of the school which fulfils the definition most recently.
Inspection of registers
10
1
The admission register and the attendance register of every school shall be available for inspection during school hours by —
a
any of Her Majesty’s Inspectors of Schools in England appointed under section 1(2) of the Education Act 2005 ;
b
any additional inspector assisting the Chief Inspector in accordance with paragraph 2(1) of Schedule 1 to that Act; and
c
in the case of a school maintained by a local education authority, any officer of the local education authority authorised for that purpose.
Extracts from registers
11
The persons authorised by regulation 10 to inspect the admission register and attendance register of any school shall be permitted to make extracts from those registers for the purposes of their functions under the Education Acts.
Returns
12
1
Subject to paragraph (2), the proprietor of every school shall make to the local education authority, at such intervals as may be agreed between the proprietor and the local education authority, or as may be determined by the Secretary of State in default of agreement, a return giving the full name and address of every registered pupil of compulsory school age who —
a
fails to attend the school regularly; or
b
has been absent from the school, where the absence has not been treated as authorised in accordance with regulation 6(2), for a continuous period of not less than ten school days, and specifying the cause of absence if known to the proprietor.
2
Paragraph (1) shall not apply with respect to —
a
any absence from the school due to the pupil attending another school at which he is a registered pupil; or
b
any period during which the pupil was attending an approved educational activity in accordance with regulation 6(4).
3
As to the contents of the admission register comprising particulars relating to a pupil whose name is to be deleted in accordance with regulation 8(1)(d), (e),(g),(i) or (m), the proprietor shall make a return to the local authority for every such pupil giving the full name of the pupil, the address of any parent with whom the pupil normally resides and the ground upon which their name is to be deleted from the admission register as soon as the ground for deletion is met in relation to that pupil, and in any event no later than deleting the pupil’s name from the register.
Method of making entries
13
1
Every entry in an admission register or attendance register shall be made in ink.
2
In relation to every amendment made the admission register and the attendance register shall include —
a
the original entry;
b
the amended entry;
c
the reason for the amendment;
d
the date on which the amendment was made; and
e
the name or title of the person who made the amendment.
Preservation of registers
14
Every entry in an admission register or attendance register shall be preserved for a period of three years after the date on which the entry was made.
Use of computers
15
1
Nothing in these Regulations shall be taken to prevent the keeping of an admission or attendance register by means of a computer, but where such a register is so kept the following paragraphs of this regulation shall apply for the purpose of modifying the requirements of these Regulations.
2
The requirements of regulation 4 shall not be treated as satisfied unless an additional back-up copy of the admission register and the attendance register is made not less than once a month in the form of an electronic, micro-fiche or printed copy.
3
The requirements of regulations 10 and 11 shall not be treated as satisfied unless the persons authorised to inspect and take extracts from the admission register and the attendance register are permitted to inspect and take extracts from those registers kept by means of a computer and the additional back-up copies made in accordance with paragraph (2).
4
The requirements of regulation 13 shall not be treated as satisfied unless, where any correction to an original entry in the registers is made, any register kept by means of a computer and any print made of any such register after the correction distinguish clearly between the original entry and the correction.
5
The requirements of regulation 14 shall not be treated as satisfied unless each additional back-up copy of the admissions register and the attendance register made in accordance with paragraph (2) and relating to a particular school year is retained for a period of three years after the end of that school year.
6
A print of a register produced by means of a computer shall for the purposes of regulation 14 be taken to be made in ink.
7
The provisions of this regulation are without prejudice to the requirements of the Data Protection Act 1998 .
Jim Knight
Minister of State
Department for Education and Skills
1st July 2006


type: legislation

jurisdiction: UK

text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2006, and shall come into force on 22nd March 2006.
2
These Regulations have effect in relation to accounting periods ending on or after 22nd March 2006.
3
But these Regulations do not have effect where a company ceased to be party to a loan relationship or derivative contract before 22nd March 2006.
Interpretation
2
1
In these Regulations —
“for accounting purposes” means for the purposes of accounts drawn up in accordance with generally accepted accounting practice, and “generally accepted accounting practice” has the meaning given by section 50 of the Finance Act 2004 ;
“derivative contract” has the same meaning as in Schedule 26 to the Finance Act 2002;
“hedged item” is to be construed in accordance with regulation 3;
“hedging instrument” is to be construed in accordance with regulation 3;
“hedging relationship” is to be construed in accordance with regulation 3;
“underlying subject matter” has the same meaning as in Schedule 26 to the Finance Act 2002.
2
In these Regulations “designated”, “effective hedge”, “firm commitment”, “forecast transaction”, “foreign operation” and “net investment in a foreign operation” have the same meaning as for accounting purposes.
3
For the purposes of these Regulations two companies are treated as being in the same group if there is a connection between the two companies within the meaning given by section 87 of the Finance Act 1996 (accounting method where parties have a connection).
Interpretation of “hedging relationship” and related expressions
3
1
For the purposes of these Regulations, a company has a hedging relationship between a derivative contract or a liability representing a loan relationship on the one hand (“the hedging instrument”) and an asset, liability, receipt or expense on the other (“the hedged item”) if and to the extent that —
a
the hedging instrument and the hedged item are designated by the company as a hedge; or
b
in any other case the hedging instrument is intended to act as a hedge of —
i
the exposure to changes in fair value of a hedged item which is a recognised asset or liability or an unrecognised firm commitment or an identified portion of such an asset, liability or commitment that is attributable to a particular risk and could affect profit or loss of the company;
ii
the exposure to variability in cash flows that is attributable to a particular risk associated with a hedged item that is a recognised asset or liability or a forecast transaction and could affect profit or loss of a company; or
iii
a net investment in a foreign operation of the company.
2
In these Regulations —
a
any reference to a hedging instrument includes a reference to part of an instrument; and
b
any reference to a hedged item includes a reference to part of a hedged item.
Disallowance of certain exchange losses where obligations may be settled in more than one currency
4
1
This regulation applies to an exchange loss arising to a company if —
a
the exchange loss arises —
i
in relation to an asset or liability representing a loan relationship of the company, or
ii
in relation to a derivative contract whose underlying subject matter consists wholly or partly of currency, and
b
conditions A to D are met.
2
Condition A is that the company is party to one or more loan relationships or derivative contracts (“the specified instruments”).
3
Condition B is that another company in the same group (“company Y”) has a net investment in a foreign operation.
4
Condition C is that if the assets constituting the net investment were held instead by the company, it is likely that there would be a hedging relationship (with the specified instruments constituting the hedging instrument and the net investment constituting the hedged item).
5
Condition D is that there are arrangements in place such that —
a
the arrangements are represented by any combination of loan relationships and derivative contracts (“the arrangement instruments”);
b
company Y is a party to at least one of the arrangement instruments; and
c
company Y, or another company that is party to the arrangements, can, by exercising an option included in the terms of any arrangement instrument or otherwise, determine that an exchange gain or loss that would arise, but for the company’s ability to determine otherwise, does not arise.
6
For the purposes of section 84A(3A) of the Finance Act 1996 there is prescribed any exchange loss arising to the company in relation to any of the specified instruments representing a loan relationship of the company to the extent that existing unallowable purposes rules do not apply.
7
For the purposes of paragraph 16(3A) to Schedule 26 to the Finance Act 2002 there is prescribed any exchange loss arising to the company in relation to any derivative contract which is one of the specified instruments to the extent that existing unallowable purposes rules do not apply.
8
In this regulation “existing unallowable purposes rules” means the rules specified in —
a
paragraph 13 of Schedule 9 to the Finance Act 1996 (loan relationships for unallowable purposes), and
b
paragraph 23 of Schedule 26 to the Finance Act 2002 (derivative contracts for unallowable purposes).
Disallowance of certain losses arising on derivative contracts
5
1
This regulation applies if conditions A to D are met.
2
Condition A is that a company is party to two or more derivative contracts.
3
Condition B is that those derivative contracts are hedging instruments intended to act as a hedge of currency risk.
4
Condition C is that at least one of those derivative contracts (“the non-excluded contract”) is a contract where any profit or loss arising on it is an amount that does not fall within paragraph 16(3) of Schedule 26 to the Finance Act 2002 .
5
Condition D is that a loss arises on the non-excluded contract.
6
The amount of the loss arising on the non-excluded contract is not to be recognised in determining a company’s profit or loss for any period.
Vernon Coaker
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
21st March 2006


text:
Preliminary
Citation, commencement and effect
1
1
These Regulations may be cited as the Taxation of Securitisation Companies Regulations 2006 and shall come into force on the day after the day on which they are made.
2
These Regulations have effect for periods of account beginning on or after 1st January 2007.
Interpretation
2
1
In these Regulations —
“asset-holding company” has the meaning given by regulation 6;
“capital market arrangement” and “capital market investment” have the same meaning as in section 72B(1) of the Insolvency Act 1986 (see paragraphs 1, 2 and 3 of Schedule 2A to that Act);
“commercial paper funded company” has the meaning given by regulation 9;
“financial asset” has the meaning it has for generally accepted accounting practice (subject to paragraph (2)) but —
includes derivative contracts as defined for the purposes of Schedule 26 to the Finance Act 2002 (see paragraph 2 (1) of that Schedule ) whether otherwise constituting an asset or a liability, and
does not include shares (other than shares in a securitisation company which is party to the capital market arrangement);
“ ICTA ” means the Income and Corporation Taxes Act 1988 ;
“independent persons” means persons who are not connected with a company (and see paragraph (3));
“intermediate borrowing company” has the meaning given by regulation 7;
“note-issuing company” has the meaning given by regulation 5;
“related transaction” is to be construed in accordance with paragraphs (4) and (5);
“retained profit” is to be construed in accordance with regulation 10;
“securitisation company” has the meaning given by regulation 4;
“specified regulations” means regulations 14 (corporation tax charge) and 16 to 20 (application, modification and non-application of provisions of the Corporation Tax Acts);
“warehouse company” has the meaning given by regulation 8.
2
For the purposes of these Regulations whether an asset acquired, held or managed by a company is a financial asset shall be determined at the time that asset is first acquired, held or managed by that company.
3
Section 839 of ICTA (connected persons) applies for the purposes of the definition of “independent persons”, except that in applying the definition of “control” in that section a person is not to be treated as a participator in a company by reason only that he is a loan creditor of the company.
4
For the purpose of these Regulations one or more transactions are to be regarded as related transactions, in the case of any arrangements, if it would be reasonable to assume, from either or both of —
a
the likely effect of the transactions, and
b
the circumstances in which the transactions are entered into or effected,
that none of the transactions would have been entered into or effected independently of the arrangements.
5
Transactions are not prevented from being related transactions, in the case of any arrangements, just because the transactions —
a
are not between the same parties, or
b
are not between the parties to the capital market arrangements.
Scope of these Regulations
3
1
These Regulations make provision as to the application of the Corporation Tax Acts in relation to a securitisation company.
2
The Regulations deal with the following matters —
a
they define “securitisation company” and related expressions (see regulations 4 to 10);
b
they specify securitisation companies to which specified regulations do not apply (see regulations 11 to 12);
c
they specify companies to which these Regulations do not apply (see regulation 13);
d
they make provision as to profit of a securitisation company to be brought into account for an accounting period for corporation tax purposes (see regulation 14);
e
they make supplementary provision (see regulations 15 to 21).
Meaning of “securitisation company” and related expressions
Meaning of “securitisation company”
4
1
For the purposes of these Regulations a “securitisation company” means a company that meets conditions A and B.
2
Condition A is that the company is —
a
a note-issuing company (see regulation 5),
b
an asset-holding company (see regulation 6),
c
an intermediate borrowing company (see regulation 7),
d
a warehouse company (see regulation 8), or
e
a commercial paper funded company (see regulation 9).
3
Condition B is that the company has a retained profit (see regulation 10).
Meaning of “note-issuing company”
5
1
For the purposes of these Regulations a “note-issuing company” means a company that meets conditions A to D.
2
Condition A is that the company is within section 84(2)(a) of the Finance Act 2005.
3
Condition B is that the securities that represent the capital market investment referred to in section 84(2)(a)(ii) of that Act are issued wholly or mainly to independent persons.
4
Condition C is that the total value of the capital market investments made under the capital market arrangement referred to in section 84(2)(a)(iii) of that Act is at least £10 million.
5
Condition D is that the company’s only business apart from the activity mentioned in section 84(2)(a)(i) of that Act (being party as debtor to a capital market investment), and apart from any incidental activities, consists in one or both of the following activities —
a
acquiring, holding and managing financial assets forming the whole or part of the security for the capital market arrangement; or
b
acting as guarantor in respect of loan relationships, derivative contracts, finance leases or other liabilities of other companies where the whole, or substantially the whole, of the company’s rights in respect of the guarantee (including any right of subrogation) form the whole or part of the security for the capital market arrangement.
Meaning of “asset-holding company”
6
1
For the purposes of these Regulations an “asset-holding company” means a company that meets conditions A and B.
2
Condition A is that the company’s business, apart from any incidental activities, consists in acquiring, holding and managing financial assets forming the whole or part of the security for a capital market arrangement entered into by a note-issuing company.
3
Condition B is that the company’s liabilities representing debtor relationships are owed wholly or mainly to a note-issuing company or intermediate borrowing company.
Meaning of “intermediate borrowing company”
7
1
For the purposes of these Regulations an “intermediate borrowing company” means a company that meets conditions A and B.
2
Condition A is that the company’s only business, apart from any incidental activities, is to enter into and be a party to creditor relationships with —
a
an asset-holding company,
b
a company that would be an asset-holding company if the assets forming the security for the capital market arrangement were financial assets,
c
a partnership that would be an asset-holding company if it were a company and the assets forming the security for the capital market arrangement were financial assets, or
d
another intermediate borrowing company.
3
Condition B is that the company’s liabilities representing debtor relationships are owed wholly or mainly to a note-issuing company or another intermediate borrowing company.
Meaning of “warehouse company”
8
For the purposes of these Regulations a “warehouse company” means a company whose business, apart from any incidental activities, consists in acquiring and holding financial assets for the purpose —
a
of transferring them to a company (whether or not yet in existence) that at the time of the transfer is, or as a result of the transfer will become, an asset-holding or note-issuing company, or
b
of itself becoming an asset-holding or note-issuing company.
Meaning of “commercial paper funded company”
9
For the purposes of these Regulations a “commercial paper funded company” means —
a
a company that was an asset-holding company but whose obligations under debtor relationships to a note-issuing company or intermediate borrowing company —
i
have been transferred to, or
ii
have been replaced by obligations under debtor relationships to,
one or more companies carrying on a business of banking, or
b
a company that was an intermediate borrowing company but whose obligations under debtor relationships to a note-issuing company —
i
have been transferred to, or
ii
have been replaced by obligations under debtor relationships to,
one or more companies carrying on a business of banking.
Meaning of “retained profit”
10
1
For the purposes of these Regulations the “retained profit” of a securitisation company for an accounting period is the amount required by the capital market arrangement or a related transaction to be retained, made available to be retained, or designated as profits of the securitisation company (however described).
2
If retained profit relates to two or more accounting periods, it shall be apportioned on a just and reasonable basis between them.
3
If in an accounting period the securitisation company has insufficient funds available to meet the retained profit required by the capital market arrangement or a related transaction —
a
the amount of the retained profit for the purposes of these Regulations is the amount actually retained as profit for that accounting period, and
b
in a later accounting period the amount of the retained profit may be increased by up to the amount of the shortfall in the earlier period.
Companies to which specified regulations do not apply
Securitisation companies that do not meet the payments condition
11
1
The specified regulations do not apply to a securitisation company that —
a
does not meet the payments condition, or
b
at any time has not met the payments condition.
2
The payments condition is that in any accounting period R is equal to or less than the sum of P + RA + RP
3
In paragraph (2) —
R is, subject to paragraph (6), the aggregate of —
amounts received by the securitisation company in the accounting period, and
amounts which have been —
retained as RA in that accounting period, or
taken into account as RA for the purposes of this regulation in a previous accounting period,
where those amounts are no longer reasonably required to be retained as RA;
P is the aggregate amount of —
payments made by the securitisation company in the accounting period and the following 18 months except payments which have already been taken into account for the purposes of this regulation for a previous accounting period, and
payments made by the securitisation company in the previous accounting period but not taken into account for the purposes of this regulation;
RA is the aggregate of amounts retained by the securitisation company in the accounting period, which have not already been taken into account for the purposes of this regulation in a previous accounting period, which are reasonably required to —
provide for losses or expenses arising from the company’s business, or
maintain or enhance the company’s creditworthiness; and
RP is the amount of the retained profit of the securitisation company in the accounting period.
4
If a securitisation company receives amounts or makes payments of amounts in a currency other than its functional currency, that amount shall be translated into the functional currency by reference to the appropriate exchange rate for the last day of the accounting period.
5
For the purposes of this regulation the aggregate amount of payments made includes any payment which was not made but which would have been made but for —
a
a legal prohibition, or
b
a reasonable excuse for failing to make that payment,
but if any such payment is subsequently made it shall be disregarded.
6
In the case of a company which has elected in accordance with regulation 13(2) that these Regulations shall apply —
a
in the first accounting period to which these Regulations apply, R includes an amount that would be given by the formula —
R – P – RA – RP
in relation to the previous accounting period (“the relevant accounting period”);
b
sub-paragraph (b)(ii) of the definition of R in paragraph (3) shall apply as if there were included in those amounts the aggregate of amounts retained by the company in previous accounting periods, in which these Regulations did not apply, which were reasonably required to —
i
provide for losses or expenses arising from the company’s business, or
ii
maintain or enhance the company’s creditworthiness.
7
For the purposes of the formula in paragraph (6)(a) —
R is the aggregate of amounts received by the company in the relevant accounting period;
P is the aggregate amount of payments made by the company in the relevant accounting period;
RA is the aggregate of amounts retained by the company for the relevant accounting period which were reasonably required to —
a
provide for losses or expenses arising from the company’s business, or
b
maintain or enhance the company’s creditworthiness; and
RP is the amount that would be the retained profit of the company in the relevant accounting period if these Regulations applied.
8
In this regulation —
“appropriate exchange rate” has the meaning given in section 92D(2)(b) of the Finance Act 1993 ;
“functional currency” has the meaning given in section 92E(3) of the Finance Act 1993 ;
“payment” includes part of a payment.
Securitisation companies that have an unallowable purpose
12
1
The specified regulations do not apply to a securitisation company that —
a
has an unallowable purpose, or
b
at any time has had an unallowable purpose.
2
For the purpose of these Regulations a securitisation company has an unallowable purpose if the purpose for which the securitisation company is a party to —
a
the capital market arrangement,
b
any related transaction, or
c
any transaction in pursuance of the capital market arrangement,
includes a purpose which is not amongst the business or other commercial purposes of the securitisation company.
3
If one of the purposes for which a securitisation company is at any time a party to —
a
any capital market arrangement,
b
any related transaction in the case of any capital market arrangement, or
c
any transaction in pursuance of any capital market arrangement,
is a tax avoidance purpose, that purpose shall be taken to be a business or other commercial purpose of the securitisation company only where it is not the main purpose, or one of the main purposes, for which the company is party to the arrangements or transaction at that time.
4
In this regulation —
“tax avoidance purpose” means any purpose that consists in securing a tax advantage for any other person;
“tax advantage” has the same meaning as in section 709(1) of ICTA (tax avoidance).
Companies to which these Regulations do not apply
Securitisation companies on 1st January 2007
13
1
These Regulations do not apply to a company which before the start of the first accounting period of the company beginning on or after 1st January 2007 —
a
is a securitisation company within section 83 of the Finance Act 2005 (application of accounting standards to securitisation companies) , or
b
is a company in relation to which the following conditions are met —
i
it is party as debtor to a capital market investment,
ii
securities representing that capital market investment are issued, and
iii
the capital market investment is part of a capital market arrangement.
This is subject to paragraph (2).
2
The company may elect by notice in writing to Her Majesty’s Revenue and Customs, within 18 months of the end of that period, that these Regulations shall apply.
3
An election under paragraph (2) is irrevocable.
Application of the Corporation Tax Acts
Corporation tax charge
14
1
The profit of a securitisation company to be brought into account for an accounting period for corporation tax purposes is the aggregate of —
a
the greater of —
i
nil; and
ii
the amount given by the formula —
RP – DS + D, and
b
the amount specified in paragraph (3).
2
In paragraph (1) —
RP is the amount of the retained profit of the securitisation company for the accounting period;
DS is the amount of any distribution received in that accounting period from another securitisation company which is party to the capital market arrangement where the distribution is made from that company’s retained profit;
D is the greater of —
the amount equal to the aggregate of any dividends paid by the securitisation company in that and any previous accounting period, less —
RP for the accounting period,
the aggregate of profits calculated under this regulation for previous accounting periods,
the aggregate of DS calculated under this regulation for previous accounting periods, and
the amount of any dividends paid out of profits arising in any previous accounting period in which these Regulations did not apply; and
nil.
3
The specified amount is any credit that would be brought into account by the securitisation company in the accounting period in consequence of paragraph 12A of Schedule 9 to the Finance Act 1996 (transferee leaving group after replacing transferor as party to loan relationship) or paragraph 30A of Schedule 26 to the Finance Act 2002 (transferee leaving group after replacing transferor as party to derivative contract) .
4
The amount of profit calculated under this regulation shall be brought into account for corporation tax purposes instead of any other amount that would fall to be brought into account.
Supplementary provision
Application, modification and non-application of provisions of the Corporation Tax Acts
15
1
In relation to a securitisation company, ICTA has effect as if it were subject to the following modification.
2
In section 12 (basis of, and periods for, assessment) , in subsection (3) after paragraph (e) insert —
f
the company becoming or ceasing to be a securitisation company to which regulation 14 of the Taxation of Securitisation Companies Regulations 2006 applies.
.
16
Paragraphs (b) to (f) in section 209(2) (meaning of distribution) of ICTA shall not apply in relation to any interest paid or other distribution made by a securitisation company.
17
For the purposes of Chapter 4 of Part 10 (group relief) of ICTA, a securitisation company shall not be treated as the member of any group or consortium.
18
1
Section 171 (transfers within a group: general provisions) of the Taxation of Chargeable Gains Act 1992 shall not apply if “company B” in subsection (1) of that section is a securitisation company.
2
Section 179A (reallocation within group of gain or loss accruing under section 179) of that Act shall not apply if “company C” in that section is a securitisation company.
19
1
Paragraph 2 of Schedule 9 to the Finance Act 1996 (loan relationships: special computational provisions: late interest) shall not apply if the person standing in the position of a creditor as respects a loan relationship within that paragraph is a securitisation company.
2
Paragraph 12 of that Schedule (continuity of treatment: groups etc ) shall not apply if the “transferee company” or “transferor company” in subparagraph (1) of that paragraph is a securitisation company.
20
Paragraph 28 of Schedule 26 to the Finance Act 2002 (derivative contracts: transactions within groups) shall not apply if the “transferee company” or “transferor company” in subparagraph (1) of that paragraph is a securitisation company.
21
Section 83 of the Finance Act 2005 (application of accounting standards to securitisation companies) shall not apply to a securitisation company.
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
11th December 2006


text:
PART 1 PRELIMINARY
Citation and Commencement
1
1
This Order may be cited as the Humber Sea Terminal (Phase III) Harbour Revision Order 2006 and comes into force on 12th October 2006.
2
The North Killingholme Haven Harbour Empowerment Order 1994 and this Order may be cited together as the Humber Sea Terminal Orders 1994 to 2006.
Interpretation
2
1
In this Order —
“ 1994 Order ” means the North Killingholme Haven Harbour Empowerment Order 1994;
“ A.B. Ports ” means Associated British Ports;
“ the Company ” means Humber Sea Terminal Limited (previously called Simon Storage Group Limited) which is registered in England and Wales with the number 278815;
“deposited plan” and “deposited sections” mean respectively the plan and sections prepared in triplicate signed by the Head of Ports Division in the Department for Transport and marked “Plan and sections referred to in the Humber Sea Terminal (Phase III) Harbour Revision Order 2006” one copy of which is deposited at the offices of the Secretary of State for Transport, one at the principal office of A.B. Ports and one at the registered office of the Company;
“ the Dockmaster ” means the Dockmaster of the Company at Humber Sea Terminal;
“the Harbour Master” means the harbour master appointed by A.B. Ports under section 5 (Appointment of harbour master) of the British Transport Docks Act 1972 and includes his deputies and assistants;
“the jetty premises” means the works authorised by the Humber Sea Terminal Orders 1994 to 2006 and the land and premises at any time belonging to, or vested in, the Company and used or set aside for the purposes of, or in connection with, the commercial management and operation of those works;
“level of high water” means the level of mean high-water springs;
“limits of deviation” means the limits of deviation shown on the deposited plans;
“the river” means the River Humber;
“tidal work” means so much of the works as is on, under or over tidal waters or tidal lands below the level of high water;
“ Trinity House ” means the Corporation of Trinity House of Deptford Strond;
“vessel” means every description of vessel, however propelled or moved, including a hovercraft (within the meaning of the Hovercraft Act 1968) , a hydrofoil vessel and anything constructed or used to carry persons or goods by water; and
“the works” means the works authorised by this Order.
2
All points, directions, lengths, areas and other measurements stated in this Order (other than the limits of deviation) shall be construed as if the words “or thereabouts” were inserted after each such point, direction, length, area or other measurement.
3
Reference points specified in this Order shall be construed as references to Ordnance Survey National Grid reference points.
Incorporation of the North Killingholme Haven Harbour Empowerment Order 1994
3
The provisions of Articles 3, and 19 to 25 of the 1994 Order, so far as applicable to the purposes of and not inconsistent with the provisions of this Order, are hereby incorporated with this Order and apply to the works authorised by this Order.
PART 2 LIMITS OF JURISDICTION
Limits of jurisdiction
4
1
The area within which the Company shall exercise jurisdiction as a harbour authority and within which the powers of its Dockmaster shall be exercised shall comprise the jetty premises together with so much of the river as is within the area of water adjacent to those premises and which is bounded by an imaginary line 100 metres from the jetty premises.
2
The jurisdiction of the Company as a harbour authority and the powers of its Dockmaster conferred under or by virtue of the Humber Sea Terminal Orders 1994 to 2006 shall be exercised only in relation to vessels going to, moored at or departing from the jetty premises and, without prejudice to the generality of the foregoing, shall not be exercised in relation to any vessel navigating or at anchor in the river unless any such vessel is obstructing the approaches to the works.
3
In case of conflict between any direction given by the Harbour Master and any direction given by the Dockmaster of the Company, the direction of the Harbour Master shall prevail.
PART 3 WORKS
Power to construct works
5
1
The Company may, in the lines or situations and within the limits of deviation and according to the levels shown on the deposited sections, make and maintain the following works, in North Lincolnshire —
Work No. 1
A fixed jetty of open construction with bearing piles, breasting and mooring structures, access structures and a reinforced steel or concrete platform commencing at point TA 16813, 20401 and terminating at point TA 16943, 20234, and having an overall length of 211 metres and an overall width of 14 metres.
Work No. 2
A reinforced concrete or steel pontoon providing access to Work No. 1 with bearing/restraining piles and access ramps/stairways commencing at point TA 16746, 20373 and terminating at point TA 16843, 20449 and having an overall length of 123 metres and an overall width of 40 metres.
Work No. 3
An approach bridge and linkspan from the works constructed pursuant to the 1994 Order to Work No. 2 of open construction with bearing piles and a reinforced concrete and steel platform, commencing at point TA 16615, 20282 and terminating at point TA 16764, 20399 and having an overall length of 190 metres and an overall width of 22 metres.
2
The Company may within the limits of deviation reconstruct, renew, alter, extend, enlarge, add to, replace or relay the works and may maintain the same as reconstructed, renewed, altered, extended, enlarged, added to, replaced or relaid.
3
Notwithstanding any provision of the North Killingholme Pier Act 1912 , the North Killingholme Admiralty Pier Act 1931 and the Killingholme Jetty Act 1963 the Company may break out and remove the existing timber jetty structure shown on the deposited plans.
4
No part of the works shall involve the Company undertaking piling works between 1 November 2006 and 31 January 2007 or 15 October to 15 February inclusive in any subsequent year, unless the carrying out of such piling works between those dates has been approved in writing by the Secretary of State for Transport and English Nature.
5
The works shall for all purposes form part of the undertaking of the Company.
Power to deviate
6
In the construction of the works the Company may deviate laterally from the lines or situations thereof shown on the deposited plan to the extent of the limits of deviation and may deviate vertically from the levels shown on the deposited sections to any extent not exceeding three metres upwards and to any extent downwards as may be found necessary or convenient.
Subsidiary works
7
The Company may from time to time within the limits of deviation make such trial boreholes or erect, construct and maintain whether temporarily or permanently all such works and conveniences as may be necessary or convenient for the purposes of or in connection with or incidental to the construction, maintenance or use of the works.
Period for commencement of works
8
If the works are not commenced within ten years from the coming into force of this Order or such extended time as the Secretary of State may on the application of the Company allow, then the powers by this Order granted to the Company for making and maintaining the works shall cease except as to so much thereof as is then substantially complete.
Works to be within district of North Lincolnshire, etc
9
1
So much of the works as are beyond mean low water shall be deemed to be within —
a
the district of North Lincolnshire;
b
the petty sessional division of Barton on Humber;
c
the Ferry ward.
2
During the period between the coming into force of this Order and the date when the works have been completed each of the areas mentioned in paragraph (1) above shall be deemed to include all lands beyond mean low water which are within the limits of deviation.
3
Nothing in this article shall require the performance of any functions under the Ordnance Survey Act 1841 until the Company has certified in writing to the Director General of Ordnance Survey that the works have been completed.
Power to dredge
10
1
Subject to article 20, the Company may, for the purposes of constructing and maintaining the works and of affording access to the works by vessels, from time to time deepen, dredge, scour, cleanse, alter and improve so much of the bed, shores and channels of the river adjoining or near to the works in accordance with the deposited plans and sections (unless the Secretary of State for Transport and English Nature shall approve otherwise in writing) and may use, appropriate or dispose of the materials from time to time dredged by them.
2
No materials referred to in this article shall —
a
be disposed of in contravention of the provisions of any enactment relating to the disposal of waste; or
b
be deposited below the level of mean high-water springs otherwise than in such places and under such conditions and restrictions as may be approved or prescribed by the Secretary of State.
3
The power to use, appropriate or dispose of materials referred to in this article does not extend to wreck (within the meaning of Part IX (Salvage and Wreck) of the Merchant Shipping Act 1995) .
4
The Company shall not exercise the powers conferred upon them by this article except with the written consent of A.B. Ports (which it shall not unreasonably withhold) and in accordance with such conditions and restrictions as may be reasonably prescribed by A.B. Ports.
Obstruction of works
11
Any person who intentionally obstructs any person acting under the authority of the Company in setting out the lines of the works, or who interferes with, moves or removes any pole, stake, station point or bench mark established for the purpose of such setting out, shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.
Tidal works not to be executed without the approval of the Secretary of State
12
1
A tidal work shall not be constructed, reconstructed, renewed, added to, extended, enlarged, altered, replaced or relaid except in accordance with plans and sections approved by the Secretary of State and subject to any conditions and restrictions imposed by him before the work is begun.
2
If a tidal work is constructed, reconstructed, renewed, added to, extended, enlarged, altered, replaced or relaid in contravention of this article —
a
the Secretary of State may by notice in writing require the Company at its own expense to remove the tidal work or any part thereof and restore the site thereof to its former condition; and if, on the expiration of 30 days from the date when the notice is served upon the Company it has failed to take reasonable steps to comply with the requirements of the notice, the Secretary of State may take the steps specified in the notice; or
b
if it appears to the Secretary of State urgently necessary so to do, he may remove the tidal work, or part of it, and restore the site to its former condition;
and any expenditure incurred by the Secretary of State in so doing shall be recoverable from the Company.
Lights on tidal works during construction
13
1
The Company shall at or near a tidal work during the whole time of its construction, reconstruction, renewal, extension, enlargement, alteration, replacement or relaying or the making of any addition to it, exhibit every night from sunset to sunrise such lights, if any, and take such other steps for the prevention of danger to navigation as the Secretary of State and A.B. Ports, or (failing agreement between them) the Secretary of State, shall from time to time direct.
2
If the Company fails to comply with any requirement of a direction given under this article it shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 4 on the standard scale.
Provision against danger to navigation
14
1
In case of injury to or destruction or decay of a tidal work or any part thereof the Company shall as soon as reasonably practicable notify A.B. Ports and shall lay down such buoys, exhibit such lights and take such other steps for preventing danger to navigation as A.B. Ports may from time to time direct.
2
If the Company fail to notify A.B. Ports as required by this article or to comply with any requirement of a direction given under this article it shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 4 on the standard scale.
Abatement of works abandoned or decayed
15
1
Where a tidal work is abandoned, or suffered to fall into decay, the Secretary of State or A.B. Ports may by notice in writing require the Company at its own expense either to repair and restore the work or any part thereof, or to remove the work and restore the site thereof to its former condition, to such an extent and within such limits as the Secretary of State and A.B. Ports, or (failing agreement between them) the Secretary of State, thinks proper.
2
Where a work consisting partly of a tidal work and partly of works on or over land above the level of high water is abandoned or suffered to fall into decay and that part of the work on or over land above the level of high water is in such a condition as to interfere or to cause reasonable apprehension that it may interfere with the right of navigation or other public rights over the foreshore, the Secretary of State or A.B. Ports may include that part of the work, or any portion thereof, in any notice under this article.
3
If, on the expiration of 30 days from the date when a notice under this article is served upon the Company, it has failed to comply with the requirements of the notice, the Secretary of State or A.B. Ports may take the steps specified in the notice and may recover the reasonable costs incurred in doing so from the Company.
Survey of tidal works
16
If the Secretary of State or A.B. Ports deems it expedient to do so, the Secretary of State or A.B. Ports may order a survey and examination of a tidal work or of the site upon which it is proposed to construct such a work, and may recover the reasonable costs of that survey and examination from the Company.
Permanent lights on tidal works
17
1
After the completion of a tidal work the Company shall at the outer extremity thereof exhibit every night from sunset to sunrise such lights, if any, and take such other steps, if any, for the prevention of danger to navigation as A.B. Ports may from time to time direct.
2
If the Company fail to comply in any respect with a direction given under this article it shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 4 on the standard scale.
PART 4 MISCELLANEOUS AND GENERAL
Power to mortgage jetty premises
18
The Company may mortgage, charge or otherwise encumber the jetty premises.
Disapplication of regulation 60 of the Conservation (Natural Habitats &c) Regulations 1994
19
1
Regulation 60 of the Conservation (Natural Habitats, &c.) Regulations 1994 (“the Habitats Regulations”) shall not apply to any planning permission which relates to the works and which is granted by article 3(1) of the Town and Country Planning (General Permitted Development) Order 1995 for the class of development described as permitted development in Part 11 of Schedule 2 to that Order.
2
Paragraph (1) does not apply if and to the extent that the works —
a
do not form part of the plan and project which was subject to an appropriate assessment in accordance with regulation 48 of the Habitats Regulations in connection with the making of this Order; and
b
are not subject to a further consent, permission or authorisation by a competent authority as defined in the Habitats Regulations.
Crown rights
20
1
Nothing in this Order affects prejudicially any estate, right, power, privilege, authority or exemption of the Crown and, in particular and without prejudice to the generality of the foregoing, nothing in this Order authorises any person to take, use, enter upon or in any manner interfere with, any land or hereditaments or any rights of whatsoever description (including any portion of the shore or bed of the sea or of any river, channel, creek, bay or estuary) —
a
belonging to Her Majesty in right of Her Crown and under the management of the Crown Estate Commissioners, without the consent in writing of those Commissioners; or
b
belonging to a government department, or held in trust for Her Majesty for the purposes of a government department, without the consent in writing of that government department.
2
A consent under paragraph (1) above may be given unconditionally or subject to such conditions and upon such terms as may be considered necessary or appropriate.
Saving for Trinity House
21
None of the provisions of this Order shall prejudice or derogate from any of the rights, duties or privileges of Trinity House.
Protection of interests
22
1
The Schedule to this Order shall have effect for protecting the interests of the bodies specified in that Schedule (being bodies who may be affected by other provisions of this Order).
2
Where under the Schedule to this Order any difference is to be determined by arbitration and a contrary intention is not elsewhere expressed, the difference shall be referred to, and settled by, a single arbitrator to be agreed between the parties or in default of agreement, to be appointed on the application of either party, after giving notice in writing to the other, by the President of the Institution of Civil Engineers.
Special exemptions
23
Section 5 (Removal of obstructions) of the Humber Conservancy Act 1899 and section 6 (No erections in Humber below river lines or without licence above river lines) of the Humber Conservancy Act 1905 shall not apply to the works, and section 8 (Sand &c. not to be removed from bed or foreshore of River Humber without licence of Commissioners) of the latter Act shall not apply to the exercise by the Company of the powers of article 10 of this Order.
Signed by authority of the Secretary of State for Transport
Phil Carey
Head of Ports Division
Department for Transport
21st September 2006


text:
Citation, commencement and effect
1
1
This Order may be cited as the Investment Trusts and Venture Capital Trusts (Definition of Capital Profits, Gains or Losses) Order 2006, and shall come into force on 18th May 2006.
2
This Order has effect for accounting periods beginning on or after 1st January 2006.
Scope of this Order
2
1
This Order applies for the purposes of the specified provisions —
a
in the case of an investment trust that prepares accounts in accordance with international accounting standards, and
b
in the case of a venture capital trust that prepares accounts in accordance with international accounting standards.
2
In this Order “the specified provisions” means —
a
paragraph 1A of Schedule 10 to the Finance Act 1996 (loan relationships: investment trusts: capital profits, gains or losses);
b
paragraph 1B of Schedule 10 to the Finance Act 1996 (loan relationships: venture capital trusts: capital profits, gains or losses);
c
paragraph 38 of Schedule 26 to the Finance Act 2002 (derivative contracts: investment trusts: capital profits, gains or losses); and
d
paragraph 38A of Schedule 26 to the Finance Act 2002 (derivative contracts: venture capital trusts: capital profits, gains or losses).
Meaning of “capital profits, gains or losses”
3
1
For the purposes of the specified provisions “capital profits, gains or losses” means profits, gains or losses where the circumstances fall within Case A, B or C.
2
Case A is where, in the case of an investment trust or a venture capital trust, the profits, gains or losses are accounted for through the capital column of the income statement in accordance with the Statement of Recommended Practice.
3
Case B is where, in the case of an investment trust, the profits, gains or losses would have been accounted for through the capital column of the income statement if the Statement of Recommended Practice had been applied correctly.
4
Case C is where, in the case of a venture capital trust, the profits, gains or losses would have been accounted for through the capital column of the income statement if the venture capital trust had been an investment trust and the Statement of Recommended Practice had been applied correctly.
5
For the purposes of this Order the Statement of Recommended Practice is, in relation to an accounting period for which it is required or permitted to be used —
a
the Statement of Recommended Practice relating to the Financial Statements of Investment Trust Companies, issued by the Association of Investment Trust Companies in January 2003 and revised in December 2005, as from time to time modified, amended or revised, or
b
any subsequent Statement of Recommended Practice relating to investment trusts, as from time to time modified, amended or revised.
Tom Watson
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
26th April 2006


text:
Citation and interpretation
1
This Order may be cited as the Immigration, Asylum and Nationality Act 2006 (Commencement No. 1) Order 2006.
2
In this Order, “ the Act ” means the Immigration, Asylum and Nationality Act 2006.
Commencement
3
The provisions of the Act specified in the Schedule to this Order shall come into force on 16th June 2006.
4
Section 45 (integration loans) shall come into force on 30th June 2006.
Liam Byrne
Minister of State
Home Office
2nd June 2006


text:
Citation, commencement and application
1
1
These Regulations may be cited as the Education (Local Education Authority Performance Targets) (England) (Amendment) Regulations 2006 and shall come into force on 28th December 2006.
2
These Regulations apply in relation to England.
Amendment of Regulations
2
The Education (Local Education Authority Performance Targets) (England) Regulations 2005 are amended as follows.
3
In paragraph 1 of regulation 2 (Interpretation) —
a
before the definition of “the 2002 Act” insert —
“the 2000 Act ” means the Learning and Skills Act 2000 ;
;
b
in the definition of “approved qualification” for “the Learning and Skills Act 2000” substitute “the 2000 Act”;
c
after the definition of “ GCSE ” insert —
“level 2 threshold” means the achievement by a pupil of 5 GCSE qualifications at grades A* to C or the achievement by a pupil of a score of at least 100% when aggregating the contribution percentage assigned by the Qualifications and Curriculum Authority to each approved qualification taken by the pupil at level 2;
.
4
In paragraph 3 of the Schedule (approved qualification targets) —
a
after paragraph (1)(a) insert —
aa
the percentage of the relevant group of pupils aged 15 to achieve, by the end of the school year, the level 2 threshold in approved qualifications including grades A* to C in English and Mathematics GCSE qualifications;
;
b
after sub-paragraph (3) insert —
4
For the purposes of this paragraph —
a
“English” means any GCSE qualification approved by the Secretary of State under section 98 of the 2000 Act for the purposes of section 96 of that Act with the subject title English, but does not include —
i
a qualification only in English Literature;
ii
a qualification resulting from any GCSE short course;
iii
a qualification resulting from any combination of short courses, unless separately approved as a single or double GCSE qualification in English.
b
“Mathematics” means any GCSE qualification approved by the Secretary of State under section 98 of the 2000 Act for the purposes of section 96 of that Act with the subject title Mathematics, but does not include —
i
a qualification only in statistics;
ii
a qualification resulting from any GCSE short course;
iii
a qualification resulting from any combination of short courses, unless separately approved as a single or double GCSE qualification in Mathematics.
.
5
In paragraph 7 of the Schedule (GCSE and approved qualification targets for looked after children) —
a
in sub-paragraph (1) —
i
in paragraph (a) omit the word “and”;
ii
at the end of paragraph (b) for the full stop substitute “; and”;
iii
after paragraph (b) insert —
c
the percentage of such persons who are expected to achieve by the end of the school year the level 2 threshold in approved qualifications including grades A* to C in English and Mathematics GCSE qualifications.
;
b
after sub-paragraph (2) insert —
3
In this paragraph “English” and “Mathematics” have the same meaning as in paragraph 3 of this Schedule.
.
Jim Knight
Minister of State
Department for Education & Skills
28th November 2006


text:
Citation, commencement and application
1
1
These Regulations may be cited as the Pollution Prevention and Control (England and Wales) (Amendment) (England) Regulations 2006 and come into force on 1st October 2006.
2
These Regulations apply in England only.
Amendment to the Pollution Prevention and Control (England and Wales) Regulations 2000
2
1
The Pollution Prevention and Control (England and Wales) Regulations 2000 are amended as follows.
2
Part 1 of Schedule 1 (Activities, Installations and Mobile Plant) is amended as follows —
a
in Part B of Section 1.2 (Gasification, Liquefaction and Refining Activities) —
i
after paragraph (d) add —
e
Motor vehicle refuelling activities at existing service stations, if the petrol refuelling throughput at the service station in any period of twelve months commencing on or after 1st January 2007 is, or is likely to be, 3500m³ or more.
f
Motor vehicle refuelling activities at new service stations, if the petrol refuelling throughput at the service station in any period of twelve months is likely to be 500m³ or more.
;
ii
under the heading “Interpretation of Part B”, in paragraph 1 after the words “In this Part” insert —
“existing service station” means a service station —
which is put into operation; or
for which planning permission under the Town and Country Planning Act 1990 was granted,
before 31st December 2009;;
;
iii
under the heading “Interpretation of Part B”, in paragraph 1 before the definition of “petrol” insert —
“new service station” means a service station which is put into operation on or after 31st December 2009 other than an existing service station;
;
b
In paragraph (f) of Part A(1) of Section 5.1 (Incineration and Co-incineration of Waste), after “burning” insert “landfill gas or”;
c
In paragraph 4 of Part B of Section 7 ( SED Activities) —
i
for the words “coming into force of these Regulations”, on the first occasion when they appear, substitute the words “20th January 2004”;
ii
in sub-paragraphs (a) and (b) for the words “date of coming into force of these Regulations” substitute the words “20 January 2004”.
3
Schedule 3 (Prescribed Date and Transitional Arrangements) is amended as follows —
a
in Part 3 (SED Installations) —
i
in paragraph 13(1), after “paragraphs” insert “13A,”;
ii
after paragraph 13 insert —
13A
1
An operator of an existing SED installation —
a
involving only dry cleaning as defined in paragraph (2) of Part B of Section 7 of Part 1 of Schedule 1 (SED Activities), by means of coin-operated dry cleaners; and
b
in respect of which no application for a permit to operate the existing SED installation is duly made by 31st October 2006,
shall be deemed to have made a notification to the regulator of his undertaking to cease to operate that existing SED installation by 31st October 2007.
2
Where sub-paragraph (1) applies, the operator of an existing SED installation shall be relieved of the requirement to apply for a permit under regulation 10 (Permits: general provisions), and the operation of that existing SED installation until 31st October 2007 without a permit shall not constitute an offence under paragraph (1)(a) of regulation 32 (offences).
3
For the purposes of sub-paragraph (1) “coin-operated dry cleaners” include dry cleaning machines functioning by means of coins, tokens, cards or other similar triggering mechanisms.
;
b
after Part 4, insert a new Part 5 as set out in the Schedule.
Ben Bradshaw
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
23 August 2006


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Solihull Primary Care Trust (Change of Name) (Establishment) Amendment Order 2006 and shall come into force on 1st October 2006.
2
In this Order —
“the Establishment Order ” means the Solihull Primary Care Trust (Establishment) Order 2001 ; and
“ the trust ” means the Primary Care Trust established by the Establishment Order.
Change of name of the trust
2
The trust shall be called the Solihull Care Trust instead of the Solihull Primary Care Trust, and accordingly —
a
in article 1(2) of the Establishment Order (citation, commencement and interpretation), in the definition of “the trust”; and
b
in article 2 of the Establishment Order (establishment and name of the Primary Care Trust),
the words “Solihull Primary Care Trust” shall be replaced by the words “Solihull Care Trust”.
Effect of change of name
3
The change of name effected by article 2 of this Order shall not —
a
affect any right or obligation of any person; or
b
be taken as invalidating any instrument (whether made before, on, or after the day on which this Order comes into force) which refers to the trust by its previous name,
and all instruments and other documents which refer to the trust under its previous name shall be construed as referring to it under its new name.
Designation as a Care Trust
4
Article 2 of the Establishment Order (establishment and name of the Primary Care Trust) shall be numbered paragraph (1) of that article and there shall be added at the end the following paragraph —
2
The trust is designated as a Care Trust.
.
Signed by authority of the Secretary of State
Rosie Winterton
Minister of State
Department of Health
13th September 2006


text:
1
This Order may be cited as the Education (Inspectors of Schools in England) (No.2) Order 2006 and comes into force on 4 th September 2006.
2
The persons named in the Schedule to this Order are appointed Her Majesty’s Inspectors of Schools in England with effect from 4th September 2006.
A.K. Galloway
Clerk of the Privy Council


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG) (Establishment and Constitution) (Amendment) Order 2006 and shall come into force on 1st April 2006.
2
In this Order “the principal Order” means the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG) (Establishment and Constitution) Order 2005 .
Amendment of article 1 of the principal Order
2
In article 1(2) of the principal Order (citation, commencement and interpretation) —
a
at the appropriate alphabetical place insert —
“NHS Injury Benefits Scheme” means any scheme making provision for benefits for health staff in respect of injury or disease and established pursuant to section 10 of the Superannuation Act 1972 , but excluding any scheme making provision for the early payment of a pension, allowance or gratuity in respect of ill-health;
;
“orthodontic appliance” means a device used in the mouth to move or immobilise the teeth in order to correct or prevent malocclusion;
;
“orthodontic treatment” means treatment of, or treatment to prevent, malocclusion of the teeth and jaws, and irregularities of the teeth;
;
“personal dental services agreements” means agreements made under section 28C of the Act for the provision of primary dental services;
;
“relevant primary dental services” means services provided under —
section 16CA(2) of the Act ;
a general dental services contract; or
a personal dental services agreement;
;
“specified” means specified in directions;
;
“treatment” means all proper and necessary dental treatment which a provider of relevant primary dental services usually undertakes for a patient and which the patient is willing to undergo, including examination, diagnosis, advice on and planning of treatment, preventive care and treatment, periodontal treatment, conservative treatment, surgical treatment, the supply and repair of dental appliances and orthodontic appliances, orthodontic treatment, the taking of radiographs, the provision of sedation in connection with such treatment, the supply of listed drugs and the issue of prescriptions whether or not provided on referral to the provider of relevant primary dental services.
; and
b
for the definition of “NHS Pension Scheme” substitute —
“the NHS Pension Scheme” means any scheme making provision for pensions, allowances, gratuities or compensation for premature retirement for health staff and established pursuant to section 10 or section 24 of the Superannuation Act 1972, but excluding the NHS Injury Benefits Scheme;
.
Amendment of article 3 of the principal Order
3
For article 3 of the principal Order (functions of the Authority) substitute —
Functions of the Authority
3
Subject to and in accordance with such directions as the appropriate authority may give to the Authority, the Authority shall perform such functions in connection with —
a
the administration of —
i
schemes relating to the provision of assistance with NHS charges;
ii
the European Health Insurance Card;
iii
the NHS Bursary Scheme in England;
iv
the NHS Injury Benefit Scheme; and
v
the NHS Pension Scheme;
b
the assessment of the performance of dentists providing services under general dental services contracts and personal dental services agreements;
c
assisting
i
the Secretary of State in relation to specified Department of Health programmes; and
ii
specified Special Health Authorities in the exercise of their functions,
by the provision of business services and facilities and the supply of staff;
d
the collation and provision of information about relevant primary dental services, pharmaceutical services and local pharmaceutical services;
e
the development and promotion of arrangements for the clinical governance of services provided under general dental services contracts and personal dental services agreements;
f
examining, checking and pricing of prescriptions for drugs, listed drugs, medicines and listed appliances supplied as part of pharmaceutical services or local pharmaceutical services;
g
the maintenance of records in respect of vocational training numbers allocated in England to dentists under regulation 5A of the National Health Service (General Dental Services) Regulations as they had effect on 31 st March 2006;
h
the management of security in the health service in England;
i
the prevention, detection and investigation of fraud, corruption and unlawful activities against or affecting the health service in England and the Secretary of State in relation to her responsibilities for the health service in England including investigations for the purposes of proceedings;
j
the prevention and detection of fraud in relation to general dental services contracts, personal dental services agreements, pharmaceutical services and local pharmaceutical services in Wales;
k
the processing of payments to providers of goods or services, (or both), to the health service;
l
the procurement and supply of products and services for the purposes of the health service in England;
m
the provision of documentation relating to general dental services contracts and personal dental services agreements to the providers of those services;
n
refunding payments made in respect of charges for treatment for relevant primary dental services;
o
the responsibility for all policy and operational matters relating to the matters within paragraphs (h) and (i);
p
specified functions in relation to the rights and responsibilities of Primary Care Trusts under general dental services contracts or personal dental services agreements; and
q
such other functions
as the appropriate authority may direct.
.
Amendment of article 4 of the principal Order
4
1
Article 4 of the principal Order (constitution of the Authority) is renumbered as article 4(1).
2
In article 4(1) of the principal Order in paragraph (1) —
a
in sub-paragraph (b) for “four” substitute “five”; and
b
in sub- paragraph (c) for “four” substitute “six”.
3
After article 4(1) add the following paragraph —
2
The members mentioned in paragraph (1)(b) above shall include a person with particular experience suited to the interests of Wales.
.
Signed by authority of the Secretary of State for Health
Liam Byrne
Parliamentary Under Secretary of State,
Department of Health
8th March 2006
Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998
D. Elis-Thomas
The Presiding Officer of the National Assembly,
National Assembly for Wales
8th March 2006


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006 and shall come into force on 6th April 2006 subject to the following paragraph.
2
Regulation 6 has effect for the tax year 2007-08 and subsequent tax years.
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
2
The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.
3
In regulation 70 (quarterly tax periods) —
a
in paragraph (2) for the formula “(P + N + L + S)−(C + SP + CD )” substitute “(P + N + L + S)−(SP + CD)”;
b
in paragraph (3) —
i
in the description of “P” omit “disregarding any WTC adjustment”;
ii
in the description of “S” omit “, disregarding any WTC adjustment”;
iii
in the descriptions of “N” and “L” omit paragraph “(b)” and the word “and” immediately preceding it; and
iv
omit the description of “C”; and
c
in paragraph (4) omit the definitions of “WTC adjustment” and “WTC Regulations”.
4
In regulation 191(3)(a) (large and medium sized employers) omit “, or by regulation 6(6) of the Working Tax Credit (Payment by Employers) Regulations 2002,”.
5
In regulation 203(4)(b) (default surcharge) omit paragraph (i).
Amendment of the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003
6
1
The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003 are amended as follows.
2
In regulation 1(3)(a) (person treated as paying PAYE income) —
a
for “ PAYE Regulations ,” substitute “PAYE Regulations or by”; and
b
omit “, or by regulation 6(6) of the Working Tax Credit (Payment by Employers) Regulations 2002”.
David Varney
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
15th March 2006


text:
1
This Order may be cited as the Workers' Educational Association (Designated Institution in Further Education) Order 2006 and shall come into force on 31st March 2006.
2
The Workers' Educational Association, London EC2, being an educational institution of the kind described in subsections (1) and (2) of section 28 of the Act, is designated as an institution for the purposes of that section.
Bill Rammell
Minister of State
Department for Education and Skills
23rd February 2006


text:
Citation and commencement
1
These Regulations may be cited as the Housing Benefit and Council Tax Benefit (Amendment) (No. 2) Regulations 2006 and shall come into force on 20th December 2006.
Amendment of the Housing Benefit Regulations 2006
2
1
The Housing Benefit Regulations 2006 are amended as follows.
2
In regulation 83 (time and manner in which claims are to be made) —
a
in paragraph (1) before “Every claim” insert “Subject to paragraph (4A),”;
b
in paragraph (4) after “claim”, the first time it appears, insert “in writing”; and
c
after paragraph (4) insert —
4A
Where the relevant authority has published a telephone number for the purpose of receiving claims for housing benefit, a claim may be made by telephone to that telephone number.
4B
The relevant authority may determine, in any particular case, that a claim made by telephone is not a valid claim unless the person making the claim approves a written statement of his circumstances, provided for the purpose by the relevant authority.
4C
A claim made by telephone in accordance with paragraph (4A) is defective unless the relevant authority is provided during that telephone call with all the information it requires to determine the claim.
4D
Where a claim made by telephone in accordance with paragraph (4A) is defective, the relevant authority is to provide the person making it with an opportunity to correct the defect.
4E
If the person corrects the defect within one month, or such longer period as the relevant authority considers reasonable, of the date it last drew attention to it, the relevant authority shall treat the claim as if it had been duly made in the first instance.
.
3
In regulation 87 (amendment and withdrawal of claim) after “designated office” insert “, except where the claim was made by telephone in accordance with regulation 83(4A) where the amendment may be made by telephone,”.
4
In regulation 88(1) (duty to notify changes of circumstances) —
a
omit “in writing”; and
b
after “to the designated office” add —
a
in writing or, where the relevant authority has published a telephone number for the purposes of regulation 83 (time and manner in which claims are to be made), by telephone unless the authority determines, in any particular case, that notice must be in writing or may be given otherwise than in writing or by telephone; or
b
in writing if in any class of case the relevant authority requires written notice unless the authority determines, in any particular case, that notice may be given otherwise than in writing.
.
Amendment of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006
3
1
The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 are amended as follows.
2
In regulation 64 (time and manner in which claims are to be made) —
a
in paragraph (2) before “Every claim” insert “Subject to paragraph (5A) and (5B),”;
b
in paragraph (5) after “claim”, the first time it appears, insert “in writing”; and
c
after paragraph (5) insert —
5A
Where the relevant authority has published a telephone number for the purpose of receiving claims for housing benefit a claim may be made by telephone to that telephone number.
5B
A person who is making a claim for state pension credit in accordance with regulation 4D(6A) of the Social Security (Claims and Payments) Regulations 1987 may make his claim for housing benefit to the Secretary of State.
5C
The relevant authority may determine, in any particular case, that a claim made by telephone is not a valid claim unless the person making the claim approves a written statement of his circumstances, provided for the purpose by the relevant authority or the Secretary of State.
5D
A claim made by telephone in accordance with paragraph (5A) or (5B) is defective unless the relevant authority or the Secretary of State, as the case may be, is provided during that telephone call with all the information the relevant authority requires to determine the claim.
5E
Where a claim made by telephone in accordance with paragraph (5A) or (5B) is defective, the relevant authority is to provide the person making it with an opportunity to correct the defect.
5F
If the person corrects the defect within one month, or such longer period as the relevant authority considers reasonable, of the date the relevant authority last drew attention to it, the relevant authority shall treat the claim as if it had been duly made in the first instance.
.
3
In regulation 68 (amendment and withdrawal of claim) after “designated office” insert “, except where the claim was made by telephone in accordance with regulation 64(5A) or (5B) where the amendment may be made by telephone,”.
4
In regulation 69(1) (duty to notify changes of circumstances) —
a
omit “in writing”; and
b
after “to the designated office” add —
a
in writing or, where the relevant authority has published a telephone number for the purposes of regulation 64 (time and manner in which claims are to be made), by telephone unless the authority determines, in any particular case, that notice must be in writing or may be given otherwise than in writing or by telephone; or
b
in writing if in any class of case the relevant authority requires written notice unless the authority determines, in any particular case, that notice may be given otherwise than in writing.
.
Amendment of the Council Tax Benefit Regulations 2006
4
1
The Council Tax Benefit Regulations 2006 are amended as follows.
2
In regulation 69 (time and manner in which claims are to be made) —
a
in paragraph (1) before “Every claim” insert “Subject to paragraph (4A),”;
b
in paragraph (4) after “claim”, the first time it appears, insert “in writing”; and
c
after paragraph (4) insert —
4A
Where the relevant authority has published a telephone number for the purpose of receiving claims for council tax benefit, a claim may be made by telephone to that telephone number.
4B
The relevant authority may determine, in any particular case, that a claim made by telephone is not a valid claim unless the person making the claim approves a written statement of his circumstances, provided for the purpose by the relevant authority.
4C
A claim made by telephone in accordance with paragraph (4A) is defective unless the relevant authority is provided during that telephone call with all the information it requires to determine the claim.
4D
Where a claim made by telephone in accordance with paragraph (4A) is defective, the relevant authority is to provide the person making it with an opportunity to correct the defect.
4E
If the person corrects the defect within one month, or such longer period as the relevant authority considers reasonable, of the date it last drew attention to it, the relevant authority shall treat the claim as if it had been duly made in the first instance.
.
3
In regulation 73 (amendment and withdrawal of claim) after “designated office” insert “, except where the claim was made by telephone in accordance with regulation 69(4A) where the amendment may be made by telephone,”.
4
In regulation 74(1) (duty to notify changes of circumstances) —
a
omit “in writing”; and
b
after “to the designated office” add —
a
in writing or, where the relevant authority has published a telephone number for the purposes of regulation 69 (time and manner in which claims are to be made), by telephone unless the authority determines, in any particular case, that notice must be in writing or may be given otherwise than in writing or by telephone; or
b
in writing if in any class of case the relevant authority requires written notice unless the authority determines, in any particular case, that notice may be given otherwise than in writing.
.
Amendment of the Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006
5
1
The Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 are amended as follows.
2
In regulation 53 (time and manner in which claims are to be made) —
a
at the beginning insert —
1ZA
The prescribed time for claiming council tax benefit is as regards any day on which, apart from satisfying the condition of making a claim, the claimant is entitled to council tax benefit, that day and the period of twelve months immediately following it.
;
b
in paragraph (1) before “Every claim” insert “Subject to paragraph (4A) and (4B),”;
c
in paragraph (4) after “claim”, the first time it appears, insert “in writing”;
d
after paragraph (4) insert —
4A
Where the relevant authority has published a telephone number for the purpose of receiving claims for council tax benefit, a claim may be made by telephone to that telephone number.
4B
A person who is making a claim for state pension credit in accordance with regulation 4D(6A) of the Social Security (Claims and Payments) Regulations 1987 may make his claim for council tax benefit to the Secretary of State.
4C
The relevant authority may determine, in any particular case, that a claim made by telephone is not a valid claim unless the person making the claim approves a written statement of his circumstances, provided for the purpose by the relevant authority or the Secretary of State.
4D
A claim made by telephone in accordance with paragraph (4A) or (4B) is defective unless the relevant authority or the Secretary of State, as the case may be, is provided during that telephone call with all the information the relevant authority requires to determine the claim.
4E
Where a claim made by telephone in accordance with paragraph (4A) or (4B) is defective, the relevant authority is to provide the person making it with an opportunity to correct the defect.
4F
If the person corrects the defect within one month, or such longer period as the relevant authority considers reasonable, of the date it last drew attention to it, the relevant authority shall treat the claim as if it had been duly made in the first instance.
; and
e
in sub-paragraph (5)(e) after “designated office” add “or authorised office or appropriate DWP office”.
3
In regulation 58 (amendment and withdrawal of claim) after “designated office” insert “, except where the claim was made by telephone in accordance with regulation 53(4A) or (4B) where the amendment may be made by telephone,”.
4
In regulation 59(1) (duty to notify changes of circumstances) —
a
omit “in writing”; and
b
after “to the designated office” add —
a
in writing or, where the relevant authority has published a telephone number for the purposes of regulation 53 (time and manner in which claims are to be made), by telephone unless the authority determines, in any particular case, that notice must be in writing or may be given otherwise than in writing or by telephone; or
b
in writing if in any class of case the relevant authority requires written notice unless the authority determines, in any particular case, that notice may be given otherwise than in writing.
.
Signed by authority of the Secretary of State for Work and Pensions.
James Plaskitt
Parliamentary Under Secretary of State,
Department for Work and Pensions
14th November 2006


text:
Citation
1
This Order may be cited as the Childcare Act 2006 (Commencement No.1) Order 2006.
Provisions of the Childcare Act 2006 coming into force on 20th December 2006
2
The following provisions of the Childcare Act 2006 come into force on 20th December 2006 —
a
sections 1, 11, 12 and 13 for the purposes of making regulations;
b
sections 18 (meaning of childcare), 19 (meaning of “young child”), 20 (meaning of “early years provision”) and 21 (interpretation of Part 1);
c
sections 39 (the Early Years Foundation Stage), 41 (the learning and development requirements), 42 (further provisions about assessment arrangements), 43 (welfare requirements), 44 (instruments specifying learning and development or welfare requirements), 45 (procedure for making certain orders) and 46 (power to enable exemptions to be conferred);
d
sections 62, 63, 64, 67, 69, 74, 83, 84, 90, 92, 96 and 99 for the purposes of making regulations;
e
sections 71 (termination of voluntary registration on expiry of prescribed period), 75 (disqualification from registration), 89 (fees), 98 (interpretation of Part 3) and 100 (provision of information about young children: transitory provision);
f
section 102 (disqualification for registration under Children Act 1989) in relation to England.
Beverley Hughes
Minister of State
Department for Education and Skills
14th December 2006


text:
Citation and commencement
1
This Order may be cited as the Bus Lane Contraventions (Approved Local Authorities) (England) (Amendment) (No. 8) Order 2006 and shall come into force on 6th February 2007.
Specification of approved local authorities
2
1
Warrington Borough Council is specified as an approved local authority for the purposes of section 144 of the Transport Act 2000 (civil penalties for bus lane contraventions) .
2
The City of Wolverhampton is specified as an approved local authority for the purposes of section 144 of the Transport Act 2000 (civil penalties for bus lane contraventions) .
Amendment to the Bus Lane Contraventions (Approved Local Authorities) (England) Order 2005
3
1
The Schedule to the Bus Lane Contraventions (Approved Local Authorities) (England) Order 2005 shall be amended as set out in paragraph (2).
2
After the row in the table relating to Trafford Metropolitan Borough Council, insert the following row —
Warrington Borough Council S.I. 2006/3421
3
After the row in the table relating to Wirral Metropolitan Borough Council, insert the following row —
Wolverhampton City Council S.I. 2006/3420
Signed by authority of the Secretary of State
G. Merron
Parliamentary Under Secretary of State
Department for Transport
19th December 2006