text:
Introductory
Citation, commencement and extent
1
1
These Regulations may be cited as the Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006.
2
Subject to paragraph (3), these Regulations shall come into force on 6th April 2006.
3
Regulation 22 shall come into force on the day after the day on which these Regulations are made.
4
Regulation 22 extends to Northern Ireland.
Interpretation
2
In these Regulations —
“active member” —
in relation to an occupational pension scheme, has the meaning given by section 124 of the Pensions Act 1995 (interpretation), and
in relation to a personal pension scheme, means any member in respect of whom employer contributions fall to be paid;
“affected members” has the meaning given by regulation 7(4);
“employer contributions”, in relation to an occupational or personal pension scheme, means contributions payable by or on behalf of the employer in relation to the scheme on his own account (but in respect of one or more employees);
“member contributions”, in relation to an occupational or personal pension scheme, means contributions, other than voluntary contributions, by or on behalf of active members of the scheme which are payable out of deductions from the member’s earnings;
“listed change” has the meaning given by regulation 6(2);
“multi-employer scheme” has the meaning given by section 307 of the Pensions Act 2004 (modification of Act in relation to certain categories of schemes);
“personal pension scheme” has the meaning given by regulation 3(3);
“prospective member” —
in relation to an occupational pension scheme, means any person who, under the terms of his contract of service or the rules of the scheme —
is able, at his own option, to become a member of the scheme,
will become so able if he continues in the same employment for a sufficiently long period,
will be admitted to the scheme automatically unless he makes an election not to become a member, or
may be admitted to it subject to the consent of his employer;
in relation to a personal pension scheme, means any person who, under the terms of his contract of service, is eligible if he becomes a member of the scheme for employer contributions to be paid in respect of him;
“the Regulator” means the Pensions Regulator established under section 1 of the Pensions Act 2004 (the Pensions Regulator); and
“relevant employer” has the meaning given by regulation 3(2).
Application of Regulations
Application
3
1
These Regulations apply to —
a
in the case of an occupational pension scheme which is not a multi-employer scheme —
i
any relevant employer, and
ii
if there is a relevant employer, the trustees or managers of the scheme;
b
in the case of a multi-employer scheme in relation to which there are one or more relevant employers —
i
each relevant employer,
ii
the trustees or managers of the scheme, and
iii
any other person who, under the rules of the scheme, has the power to make a listed change affecting the scheme ; and
c
in the case of a personal pension scheme where direct payment arrangements exist in respect of one or more members of the scheme who are his employees, a relevant employer.
2
For the purposes of these Regulations “relevant employer” —
a
in the case of an occupational pension scheme, means an employer in relation to the scheme other than one who is excluded by regulation 4; and
b
in the case of a personal pension scheme, means an employer in relation to the scheme other than one who is excluded by regulation 5.
3
In these Regulations references to a personal pension scheme are to a personal pension scheme falling within paragraph (1)(c).
Excluded employers: occupational pension schemes
4
1
This regulation excludes —
a
any employer in relation to a public service pension scheme;
b
any employer in relation to a small occupational pension scheme;
c
any employer in relation to an occupational pension scheme with fewer than two members;
d
any employer in relation to an occupational pension scheme which is an employer-financed retirement benefits scheme;
e
any employer in relation to an unregistered occupational pension scheme which has its main administration outside the member States; and
f
any employer employing in Great Britain a number of employees which does not exceed the maximum number specified in paragraph (2).
2
The maximum number is —
a
150 with effect from 6th April 2006 to 5th April 2007,
b
100 with effect from 6th April 2007 to 5th April 2008, and
c
50 with effect from 6th April 2008 onwards.
3
For the purposes of paragraph (1)(f) —
a
the number of people employed by an employer is to be determined using the same method of calculation as is set out in regulation 4 of the Information and Consultation of Employees Regulations 2004 (calculation of number of employees), but
b
references in that regulation to the previous twelve months are to be taken as references to the period of twelve months ending with the date of the proposal to make a listed change to which regulation 6 of these Regulations applies.
4
In this regulation —
“employer-financed retirement benefits scheme” has the meaning given by section 393A of the Income Tax (Earnings and Pensions) Act 2003 (employer-financed retirement benefits scheme);
“public service pension scheme” has the meaning given by section 1(1) of the Pension Schemes Act 1993 ;
“small occupational pension scheme” means —
a scheme with fewer than twelve members where all of the members are trustees of the scheme and either —
the provisions of the scheme provide that all decisions which fall to be made by the trustees are made by unanimous agreement by the trustees who are members of the scheme, or
the scheme has a trustee who is independent in relation to the scheme for the purposes of section 23 of the Pensions Act 1995 (power to appoint independent trustees) and is registered in the register maintained by the Regulator in accordance with regulations made under subsection (4) of that section;
a scheme with fewer than twelve members where a company is a trustee of the scheme, and all the members of the scheme are directors of the company and either —
the provisions of the scheme provide that any decision made by the company in its capacity as trustee are made by the unanimous agreement of all the directors who are members of the scheme, or
one of the directors is a trustee who is independent in relation to the scheme for the purposes of section 23 of the Pensions Act 1995 and is registered in the register maintained by the Regulator in accordance with regulations made under subsection (4) of that section; and
“unregistered occupational pension scheme” means an occupational pension scheme which is not registered under section 153 of the Finance Act 2004 (registration of pension schemes).
Excluded employers: personal pension schemes
5
1
This regulation excludes —
a
any employer in relation to a personal pension scheme where no employer contributions fall to be paid towards the scheme; and
b
any employer employing in Great Britain a number of employees which does not exceed the maximum number specified in regulation 4(2).
2
Regulation 4(3) also applies for the purposes of paragraph (1)(b).
Restriction on decision-making pending completion of consultation
Consultation required before decisions to make listed changes affecting schemes
6
1
No person falling within regulation 3(1) may decide to make a listed change that affects an occupational or personal pension scheme unless such consultation as is required by regulation 7(3) has been carried out.
2
For the purposes of these Regulations, a change affecting an occupational or personal pension scheme is a “listed change” if —
a
in relation to an occupational pension scheme, it is listed in regulation 8, or
b
in relation to a personal pension scheme, it is listed in regulation 9,
and it is not excluded by virtue of regulation 10.
3
Paragraph (1) does not require consultation to be carried out in any of the four cases described in paragraphs (4) to (7).
4
The first case is where the active or prospective members of the scheme to whom the listed change relates were notified before 6th April 2006 of the proposal to make that change.
5
The second case is where, in relation to an occupational pension scheme —
a
consultation has already been carried out under these Regulations in respect of a proposal to prevent the future accrual of benefits, as described in regulation 8(1)(c), and
b
there is a further proposal as a result of that consultation to make a decision to reduce the rate of such accrual, as described in regulation 8(3)(d).
6
The third case is where, in relation to an occupational pension scheme —
a
consultation has already been carried out under these Regulations in respect of a proposal to remove the liability to make employer contributions, as described in regulation 8(1)(d), and
b
there is a further proposal as a result of that consultation to make a decision to reduce such contributions, as described in regulation 8(2).
7
The fourth case is where, in relation to a personal pension scheme —
a
consultation has already been carried out under these Regulations in respect of a proposal to cease employer contributions, as described in regulation 9(a), and
b
there is a further proposal as a result of that consultation to make a decision to reduce such contributions, as described in regulation 9(b).
Notifications to employers and duty to consult
7
1
Any person falling within regulation 3(1) who proposes to make a listed change affecting an occupational or personal pension scheme must give written notice of that change to each employer in relation to the scheme.
2
Paragraph (1) does not apply —
a
in any of the four cases described in regulation 6(4) to (7), or
b
where the person proposing the change is a relevant employer in relation to —
i
an occupational pension scheme which is not a multi-employer scheme, or
ii
a personal pension scheme.
3
If his employees appear to him to include affected members —
a
any employer notified under paragraph (1) who is a relevant employer, and
b
any relevant employer falling within paragraph (2)(b),
must consult about the listed change in accordance with regulations 11 to 16.
4
For the purposes of these Regulations “affected members”, in relation to a proposal to make a listed change affecting an occupational or personal pension scheme, means the active or prospective members of the scheme to whom the listed change relates.
Listed changes: occupational pension schemes
8
1
Listed changes that affect occupational pension schemes are —
a
to increase the normal pension age specified in the scheme rules for members or members of a particular description;
b
to prevent new members, or new members of a particular description, from being admitted to the scheme;
c
to prevent the future accrual of benefits under the scheme for or in respect of members or members of a particular description;
d
to remove the liability to make employer contributions towards the scheme in respect of members or members of a particular description;
e
to introduce member contributions in any circumstances in which no such contributions were previously payable;
f
to make any increase in member contributions by or on behalf of members or members of a particular description;
g
to make any change specified in paragraph (2) or (3).
2
A listed change affecting only money purchase benefits is to make any reduction in the amount of employer contributions towards the scheme in respect of members or members of a particular description.
3
Listed changes affecting only benefits which are not money purchase benefits are —
a
to change to money purchase benefits some or all of the benefits that may be provided under the scheme to or in respect of members or members of a particular description;
b
to change, in whole or in part, the basis for determining the rate of future accrual of benefits under the scheme for or in respect of members or members of a particular description;
c
to modify the scheme under section 229(2) of the Pensions Act 2004 (matters requiring agreement of the employer) so as to reduce the rate of future accrual of benefits under the scheme for or in respect of members or members of a particular description;
d
to make any other reduction in the rate of future accrual of benefit under the scheme for or in respect of members or members of a particular description.
4
“Normal pension age” has the meaning given by section 180 of the Pension Schemes Act 1993 (normal pension age).
Listed changes: personal pension schemes
9
Listed changes that affect personal pension schemes are —
a
to cease employer contributions towards the scheme in respect of members or members of a particular description;
b
to make any reduction in the amount of employer contributions towards the scheme in respect of members or members of a particular description;
c
to make any increase in member contributions by or on behalf of members or members of a particular description.
Listed changes: exclusions
10
1
For the purposes of regulations 8 and 9, no account is to be taken of any change which —
a
is made for the purposes of complying with a statutory provision,
b
is made for the purposes of complying with a determination made by the Regulator, or
c
has no lasting effect on a person’s rights to be admitted to a scheme or on the benefits that may be provided under it.
2
No change which is —
a
a regulated modification within the meaning of the subsisting rights provisions, and
b
subject to the requirements of those provisions,
falls within regulation 8.
3
“Statutory provision” means a provision comprised in —
a
an Act of Parliament or subordinate legislation made under such an Act, whenever passed or made,
b
an Act of the Scottish Parliament or subordinate legislation made under such an Act, whenever passed or made.
4
“Subsisting rights provisions” has the meaning given by section 67 of the Pensions Act 1995 (the subsisting rights provisions).
Information provision and consultation
Requirement to provide information
11
1
In relation to a proposal to make a listed change affecting an occupational or personal pension scheme, each relevant employer to whom regulation 7(3) applies must provide information about the proposal to —
a
such of his employees as appear to him to be affected members of the scheme, and
b
any representatives of such members who are to be consulted under regulation 12(2)(a) or (3) or 13(2).
2
The information provided under paragraph (1) must —
a
be in writing,
b
be provided before the start of consultation under regulation 12 or 13,
c
describe the listed change and state what effects it would (or would be likely to) have on the scheme and its members,
d
be accompanied by any relevant background information,
e
indicate the timescale on which measures giving effect to the change are proposed to be introduced, and
f
be given in such fashion and with such content as are appropriate to enable, in particular, representatives of affected members to consider, conduct a study of, and give their views to the employer on, the impact of the listed change on such members.
Consultation under existing arrangements
12
1
If arrangements specified in paragraph (2) or (3) exist in relation to his employees, each relevant employer to whom regulation 7(3) applies must consult about a listed change in accordance with such one or more of those arrangements as he may choose.
2
The specified arrangements are arrangements under which employees appearing to the employer to be affected members —
a
are represented by —
i
in the case of employees of a description in respect of which an independent trade union is recognised by the employer, the representatives of the trade union,
ii
in the case of employees of a description which has elected or appointed information and consultation representatives, those representatives, or
iii
where there exists one or more pre-existing agreements which apply to any of the employees, any representatives identified in accordance with such agreement or agreements; or
b
are to be consulted directly in accordance with the terms of a negotiated agreement or a pre-existing agreement.
3
In any case where —
a
an election of representatives as described in regulation 13(2) has taken place before any arrangements referred to in paragraph (2) are made, and
b
the interests of affected members are represented by such representatives,
the specified arrangements also include arrangements for consultation of those representatives.
4
“Independent trade union” and “recognised”, in relation to an independent trade union, have the same meaning as in the Trade Union and Labour Relations (Consolidation) Act 1992 .
5
“Information and consultation representatives” and “negotiated agreement” have the same meaning as in the Information and Consultation of Employees Regulations 2004 .
6
“Pre-existing agreement” —
a
means an agreement between an employer and his employees or their representatives which satisfies the conditions set out in regulation 8(1)(a) to (d) of the Information and Consultation of Employees Regulations 2004 and which has not been superseded, but
b
does not include an agreement concluded in accordance with regulations 17 or 42 to 45 of the Transnational Information and Consultation of Employees Regulations 1999 or a negotiated agreement.
Consultation in cases not covered by regulation 12
13
1
This regulation applies to a relevant employer to whom regulation 7(3) applies if (and only if) any of the employees who appear to the employer to be affected members are not covered by consultation arrangements referred to in regulation 12.
2
Where, for the purposes of engaging in consultations under these Regulations, representatives of any affected members have been elected in an election which satisfies the requirements of regulation 14(1), the relevant employer must consult with those representatives about a listed change.
3
If the interests of any affected members are not represented by representatives who are consulted under paragraph (2), the relevant employer must also consult directly with those members.
4
If no representatives have been elected as described in paragraph (2), the relevant employer must consult directly with the affected members about a listed change.
5
Consultation under this regulation —
a
is required only in relation to the affected members falling within paragraph (1), and
b
is additional to any consultation in relation to other affected members which is required by regulation 12.
Election of representatives
14
1
The requirements of this paragraph are that —
a
the employer must make such arrangements as are reasonably practical to ensure that the election is fair;
b
the employer must determine the number of representatives to be elected so that there are sufficient representatives to represent the interests of active members and the interests of prospective members;
c
the employer must determine whether the active and prospective members should be represented by representatives of all such members or by representatives of particular descriptions of such members;
d
before the election the employer must determine the term of office as representative of active and prospective members;
e
the candidates for election must be active or prospective members of the scheme on the date of the election;
f
no active or prospective member may unreasonably be excluded from standing for election;
g
all active or prospective members on the date of the election are entitled to vote for member representatives;
h
the members entitled to vote may vote for as many candidates as there are representatives to be elected to represent them or, if there are to be classes of representative for particular descriptions of member, may vote for as many candidates as there are representatives to be elected to represent their particular description of member;
i
the election is conducted so as to secure that —
i
so far as is reasonably practicable, those voting do so in secret, and
ii
the votes given at the election are accurately counted.
2
Where, after an election of representatives satisfying the requirements of paragraph (1) has been held —
a
one of those elected ceases to act as a representative, and
b
the active or prospective members (or any description of them) are no longer represented,
those members must elect another representative by an election satisfying the requirements of paragraph (1)(a), (e), (f) and (i).
3
The relevant employer must from time to time review the number of representatives determined under paragraph (1)(b) and the number of representatives elected must be adjusted accordingly (whether by members electing one or more other representatives by an election satisfying the requirements of paragraph (1)(a), (e), (f) and (i), by not holding an election under paragraph (2) or otherwise).
Conduct of consultation
15
1
Each relevant employer who carries out a consultation must make such arrangements with respect to the persons to be consulted as appear to him to secure that, so far as is reasonably practicable, the consultation covers all affected members.
2
In the course of consultation, the relevant employer and any person consulted are under a duty to work in a spirit of co-operation, taking into account the interests of both sides.
3
At the start of any consultation required by these Regulations, the relevant employer must notify the persons to be consulted of any date set for the end of the consultation or for the submission of written comments.
4
An appropriate period must be allowed for carrying out the consultation which in any event must not be less than 60 days.
5
If no responses to the consultation are received before the end of the period allowed for the consultation in accordance with paragraphs (3) and (4), the consultation is to be regarded as complete.
End of consultation
16
1
Where the relevant employer who carries out a consultation is not the person who proposed the listed change (“P”), the relevant employer must, as soon as reasonably practicable after the consultation is complete —
a
report to P on the views (if any) which were expressed to the relevant employer otherwise than in writing,
b
where the responses include written comments, forward those comments to P, and
c
in any case where no responses were received, notify P accordingly.
2
In a case falling within paragraph (1), P must take reasonable steps to satisfy himself that each consultation required by these Regulations in relation to the scheme was carried out in accordance with regulations 11 to 15.
3
After the end of the period allowed for the consultation, the person who proposed the listed change must consider the responses (if any) received in the course of consultation before making his decision as to whether or not to make a listed change.
Miscellaneous
Employment rights and protections in connection with consultation
17
The Schedule to these Regulations contains provision as to employment rights and protections which, in connection with consultation under these Regulations, apply to the employees of an employer in relation to an occupational or personal pension scheme.
Exclusivity of remedy
18
1
The remedy for a failure to comply with any obligations under regulations 6 to 16 in respect of any proposal or decision to make a listed change is by way of complaint to the Regulator.
2
A complaint may be made by —
a
any representative of affected members who falls within regulation 12(2)(a) or (3) or 13(2) (including any such representative who is not consulted), and
b
any active or prospective member of an occupational or personal pension scheme who considers that he is or may be an affected member.
Powers of the Regulator to waive or relax requirements
19
1
The Regulator may by order waive or relax any of the requirements of regulations 6 to 16.
2
The power under paragraph (1) may be exercised only if the Regulator is satisfied that it is necessary to do so in order to protect the interests of the generality of the members of the scheme.
Waiver or relaxation of requirements: amendment of Schedule 2 to the Pensions Act 2004
20
After paragraph 44 of Schedule 2 to the Pensions Act 2004 (the reserved regulatory functions) add —
PART 5
OTHER FUNCTIONS
45
The power to make an order under regulation 19 of the Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006 ( S.I. 2006/349 ) to waive or relax any of the requirements of regulations 6 to 16 of those Regulations.
.
Waiver or relaxation of requirements: prescribed regulatory function
21
The Regulator’s power to make an order under regulation 19 to waive or relax any of the requirements of regulations 6 to 16 is prescribed for the purposes of section 97(5)(u) of the Pensions Act 2004 (special procedure: applicable cases).
Miscellaneous amendment
22
In regulation 5(3) of the Financial Assistance Scheme (Internal Review) Regulations 2005 (time for making an application for a review of a reviewable determination), for “or (b)” substitute “or (c)”.
Signed by authority of the Secretary of State for Work and Pensions.
Stephen C. Timms
Minister of State,
Department for Work and Pensions
15th February 2006


type: legislation

jurisdiction: UK

text:
Citation, commencement and extent
1
1
These Regulations may be cited as the Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations 2006 and shall come into force on 20th March 2006, subject to paragraphs (2) and (3).
2
Regulations 2, 3 and 6 to 8 shall come into force on 30th March 2006.
3
Regulation 10 shall come into force on 6th April 2006.
4
Regulation 4 and this regulation in so far as it applies to regulation 4 extend to Northern Ireland.
Amendment of the Occupational Pension Schemes (Disclosure of Information) Regulations 1996
2
1
The Occupational Pension Schemes (Disclosure of Information) Regulations 1996 are amended as follows.
2
After sub-paragraph (a) of regulation 2(1) (application of these Regulations), insert —
aa
is a scheme which —
i
has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions); and
ii
is undertaking cross-border activities; or
.
3
After paragraph (2) of regulation 2, insert —
2A
For the purposes of this regulation, any reference to a scheme which is undertaking cross-border activities is a reference to a scheme in relation to which the trustees or managers are —
a
authorised under section 288 of the Pensions Act 2004 (general authorisation to accept contributions from European employers); and
b
approved under section 289 of that Act (approval in relation to particular European employer) in relation to a European employer.
.
4
In paragraph (1) of regulation 8 (limited disclosure requirements imposed on trustees of schemes which are not tax approved or public service pension schemes), for the words “neither regulation 2(1)(a) nor (b) refers” substitute the words “regulation 2(1)(a), (aa) and (b) do not refer,”.
Amendment of the Occupational Pension Schemes (Winding Up) Regulations 1996
3
1
The Occupational Pension Schemes (Winding Up) Regulations 1996 are amended as follows.
2
In paragraph (1) of regulation 10 (disapplication of section 38), for sub-paragraph (d), substitute —
d
to a scheme —
i
which is a section 615(6) scheme; and
ii
in relation to which the trustees or managers are not —
aa
authorised under section 288 of the Pensions Act 2004 (general authorisation to accept contributions from European employers); or
bb
approved under section 289 of that Act (approval in relation to particular European employer) in relation to a European employer;
.
Amendment of the Register of Occupational and Personal Pension Schemes Regulations 2005
4
1
The Register of Occupational and Personal Pension Schemes Regulations 2005 are amended as follows.
2
In paragraph (4) of regulation 1 (interpretation), after the definition of “relevant public authority”, insert —
“scheme undertaking cross-border activities” means a scheme in relation to which the trustees or managers —
are proposing to apply for authorisation, or are authorised, under section 288 of the Act (general authorisation to accept contributions from European employers); or
are proposing to apply for approval, or are approved, under section 289 of the Act (approval in relation to particular European employer) in relation to a European employer; and
.
3
After sub-paragraph (b) of regulation 2(1) (registrable schemes), insert “or” and the following sub-paragraph —
c
which —
i
has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions), and
ii
is a scheme undertaking cross-border activities.
.
Amendment of the Occupational and Personal Pension Schemes (General Levy) Regulations 2005
5
1
The Occupational and Personal Pension Schemes (General Levy) Regulations 2005 are amended as follows.
2
In paragraph (1) of regulation 2 (interpretation), after the definition of “the 2004 Act ”, insert —
“cross-border section 615 scheme” means a scheme —
which has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions); and
in relation to which the trustees or managers are —
authorised under section 288 of the 2004 Act (general authorisation to accept contributions from European employer); and
approved under section 289 of the 2004 Act (approval in relation to particular European employer) in relation to a European employer;
.
3
In paragraph (1) of regulation 3 (the general levy), after “each registrable occupational pension scheme”, insert “, other than such a scheme which is a cross-border section 615 scheme,”.
Amendment of the Occupational Pension Schemes (Employer Debt) Regulations 2005
6
1
The Occupational Pension Schemes (Employer Debt) Regulations 2005 are amended as follows.
2
In paragraph (1) of regulation 4 (schemes to which section 75 of the 1995 Act does not apply), for sub-paragraph (g), substitute —
g
a scheme —
i
which has such a superannuation fund as is mentioned in section 615(6) of the Taxes Act (exemption from tax in respect of certain pensions); and
ii
in relation to which the trustees or managers are not —
aa
authorised under section 288 of the 2004 Act (general authorisation to accept contributions from European employer); or
bb
approved under section 289 of the 2004 Act (approval in relation to particular European employer) in relation to a European employer);
.
Amendment of the Occupational Pension Schemes (Winding up etc. ) Regulations 2005
7
1
The Occupational Pension Schemes (Winding up etc.) Regulations 2005 are amended as follows.
2
In paragraph (1) of regulation 3 (schemes to which section 73 of the 1995 Act does not apply), for sub-paragraph (h), substitute —
h
a scheme —
i
which has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions); and
ii
in relation to which the trustees or managers are not —
aa
authorised under section 288 of the 2004 Act (general authorisation to accept contributions from European employer); or
bb
approved under section 289 of the 2004 Act (approval in relation to particular European employer) in relation to a European employer;
.
Amendment of the Pensions Regulator (Contribution Notices and Restoration Orders) Regulations 2005
8
1
The Pensions Regulator (Contribution Notices and Restoration Orders) Regulations 2005 are amended as follows.
2
In regulation 3 (prescribed schemes), for sub-paragraph (i), substitute —
i
a scheme —
i
which has such a superannuation fund as is mentioned in section 615(6) of the 1988 Act (exemption from tax in respect of certain pensions), and
ii
in relation to which the trustees or managers are not —
aa
authorised under section 288 of the Act (general authorisation to accept contributions from European employer); or
bb
approved under section 289 of the Act (approval in relation to particular European employer) in relation to a European employer;
.
Amendment of the Occupational Pension Schemes (Cross-border Activities) Regulations 2005
9
1
The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 are amended as follows.
2
In paragraph (1) of regulation 2 (interpretation), after the definition of “seconded worker”, insert —
“section 615 scheme” means a scheme which has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions);
.
3
In regulation 5 (applications for general authorisation to accept contributions from European employers: established schemes which are carrying on cross-border activity) —
a
at the beginning of paragraph (2), insert “Subject to paragraph (3),”; and
b
after paragraph (2), add —
3
Where —
a
the trustees or managers of a section 615 scheme make such an application on or before 29th March 2006;
b
that application is made in a form which —
i
includes the full name of the scheme; and
ii
in the case of —
aa
a money purchase scheme, provides as much of the information specified in paragraph (2)(a) as is readily available to those trustees or managers on the day on which the application is made; or
bb
a scheme which is not a money purchase scheme, provides as much of the information specified in paragraph (2)(b) as is readily available to those trustees or managers on the day on which the application is made; and
c
those trustees or managers provide all of the remaining information specified in paragraph (2)(a) or (b), as the case may be, on or before 15th May 2006;
that application shall be deemed to have been made on the day on or before 29th March 2006 on which the application was first made.
.
4
In regulation 10 (applications for approval in relation to particular European employer: established schemes which are carrying on cross-border activity) —
a
at the beginning of paragraph (2), insert “Subject to paragraph (3),”; and
b
after paragraph (2), add —
3
Where —
a
the trustees or managers of a section 615 scheme make such an application on or before 29th March 2006;
b
that application is made in a form which —
i
includes the information specified in section 289(1)(a) to (c); and
ii
in the case of —
aa
a money purchase scheme, provides as much of the information specified in paragraph (2)(a) as is readily available to those trustees or managers on the day on which the notice of intention is given; or
bb
a scheme which is not a money purchase scheme, provides as much of the information specified in paragraph (2)(b) as is readily available to those trustees or managers on the day on which the notice of intention is given; and
c
those trustees or managers provide all of the remaining information specified in paragraph (2)(a) or (b), as the case may be, on or before 15th May 2006;
that application shall be deemed to have been made on the day on or before 29th March 2006 on which the notice of intention was first given.
.
Revocation
10
The Regulations specified in column 1 of the Schedule to these Regulations are revoked to the extent specified in column 3.
Signed by authority of the Secretary of State for Work and Pensions.
Philip A Hunt
Parliamentary Under-Secretary of State,
Department for Work and Pensions
23rd February 2006


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the West Midlands Ambulance Service National Health Service Trust (Establishment) Order 2006 and shall come into force on 1st July 2006.
2
In this Order —
“ the Act ” means the National Health Service and Community Care Act 1990;
“community health services” means any services which the Secretary of State may provide under section 3(1)(d) or (e) of, or Schedule 1 to, the National Health Service Act 1977 and any service which she has a duty to provide under section 5(1) of that Act ;
“operational date” has the meaning assigned to it in paragraph 3(1)(e) of Schedule 2 to the Act; and
“the trust” means the West Midlands Ambulance Service National Health Service Trust established by article 2 of this Order.
Establishment and name of the trust
2
There is established a National Health Service trust which shall be called the West Midlands Ambulance Service National Health Service Trust.
Nature and functions of the trust
3
1
The trust is established for the purposes specified in section 5(1) of the Act.
2
The trust’s functions shall be to provide goods and services for the purposes of the health service and, in particular, to provide and manage —
a
ambulance and associated transport services; and
b
such other services, including community health services, as can reasonably be carried out in conjunction with the provision and management of ambulance and associated transport services.
Directors of the trust
4
The trust shall have 6 non-executive directors (including the chairman), and 5 executive directors.
Operational date and accounting date of the trust
5
1
The operational date of the trust shall be 1st July 2006.
2
The accounting date of the trust shall be 31st March.
Signed by authority of the Secretary of State for Health
Warner
Minister of State,
Department of Health
15th June 2006


text:
Citation and extent
1
This Order may be cited as the Environment Act 1995 (Commencement No. 23) (England and Wales) Order 2006 and extends to England and Wales only.
Provisions coming into force on 15th May 2006
2
The following provisions of the Environment Act 1995 shall come into force on 15th May 2006 —
a
section 120(1), insofar as it relates to paragraphs 27(b) and (c), 88 and 95 of Schedule 22; and
b
section 120(3), insofar as it relates to the repeal of —
i
the words from “and for the purposes” to the end of section 30(1) of the Control of Pollution Act 1974 ; and
ii
section 75(3) of the Environmental Protection Act 1990 .
Ben Bradshaw
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
27th March 2006


text:
Citation
1
This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2006.
Exempt amount of capital gains for 2006-07
2
The amount specified, which by virtue of section 3 of the Taxation of Chargeable Gains Act 1992 is, unless Parliament otherwise determines, the exempt amount for the year 2006-07, is £8,800.
Tom Watson
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd March 2006


text:
Citation, commencement, interpretation and application
1
1
This Order may be cited as the Sutton and East Surrey Water plc (Non-Essential Use) Drought Order 2006.
2
This Order shall come into force on 16th May 2006.
3
In this Order, “the Company” means Sutton and East Surrey Water plc.
4
This Order applies in relation to water supplied by the Company in any part of its area of supply.
Power to prohibit or limit the use of water for certain purposes
2
The Company may prohibit or limit the use of water for any of the following purposes —
a
the watering, by hosepipe, sprinkler or other similar apparatus, of —
i
gardens (other than market gardens), including lawns, verges and other landscaped areas;
ii
allotments;
iii
parks; or
iv
any natural or artificial surfaces used for sport or recreation;
whether publicly or privately owned;
b
the filling (whether wholly or partially) of privately owned swimming pools, other than —
i
pools designed to be used in the course of a programme of medical treatment;
ii
the filling of pools where necessary in the course of their construction;
c
the filling (whether wholly or partially) of ornamental ponds other than fish ponds;
d
the operation of mechanical vehicle washers, whether automatic or not;
e
the washing of road vehicles, boats, railway rolling stock or aircraft for any reason other than safety or hygiene;
f
the cleaning of the exterior of buildings, other than windows;
g
the cleaning of windows by hosepipe, sprinkler or other similar apparatus;
h
the cleaning of industrial premises or plant for any reason other than safety or hygiene;
i
the operation of ornamental fountains or cascades, including those where water is recycled; and
j
the operation, in relation to any building or other premises, of any cistern which flushes automatically, during any period when those premises are wholly or substantially unoccupied.
Duration of authorisation
3
The authorisation given by article 2 shall cease to have effect on 15th November 2006.
Richard Wood
Head of Water Supply and Regulation Division, for and on behalf of the Secretary of State for Environment, Food and Rural Affairs
15th May 2006


text:
1
This Order may be cited as the Proscribed Organisations (Name Changes) Order 2006 and shall come into force on 14th August 2006.
2
1
Each of the names specified in paragraph (2), being names that are not specified in Schedule 2 to the Terrorism Act 2000, is to be treated as another name for the Kurdistan Workers' Party (Partiya Karkeren Kurdistan) ( PKK ), being an organisation listed in that Schedule .
2
Those names are —
a
Kongra Gele Kurdistan, and
b
KADEK.
John Reid
One of Her Majesty’s Principal Secretaries of State
Home Office
14th July 2006


text:
Title, commencement and application
1
These Regulations —
a
may be cited as the Food (Emergency Control) (Revocation) (England) Regulations 2006;
b
shall come into force on 1 October 2006; and
c
shall apply in relation to England only.
Revocations
2
The instruments specified in column 1 of the Schedule are revoked.
Signed by authority of the Secretary of State for Health
Caroline Flint
Minister of State
Department of Health
22nd August 2006


text:
1
This Order may be cited as the A5092 Trunk Road (Between A595 and A590) (Detrunking) Order 2006 and shall come into force on 1st October 2006.
2
In this Order —
i
“the plan” means the plan, numbered HA10/OD/340 and marked“The A5092 Trunk Road (Between A595 and A590) (Detrunking) Order 2006” signed by the Secretary ofState for Transport, and deposited at ODPMRecords Management Branch, Ashdown House, St. Leonards-on-Sea, Hastings, East Sussex TN37 7GA;
ii
“principal road” as a classification for a highway, means that the highway is a principal road for the purposes of enactments and instruments which refer to highways classified as principal roads and is also classified for the purpose of every other enactment and instrument which refers to highways classified by the Secretary of State; and
iii
“the trunk road” means the A5092 Trunk Road (A5092).
3
The length of the trunk road described in the Schedule to this Order shall cease to be a trunk road and shall be classified as a principal road from the date on which this Order comes into force.
Signed by authority of the Secretary of State for Transport
Arthur Ashburner
Divisional Director Highways Agency
7th March 2006


text:
1
This Order may be cited as the A38 Trunk Road (Dobwalls Bypass) (Detrunking) Order 2006 and shall come into force on 1st September 2006.
2
In this Order —
i
“classified road” as a classification for a highway, means that the highway is not a principal road for the purposes of enactments or instruments which refer to highways classified as principal roads but is a classified road for the purpose of every enactment and instrument which refers to highways classified by the Secretary of State and which does not specifically refer to their classification as principal roads;
ii
“the new trunk roads” means the new highways which the Secretary of State proposes to construct referred to in article 2(2)(ii) of the A38 Trunk Road (Dobwalls Bypass) Order 2006;
iii
“the trunk road” means the A38 Trunk Road; and
iv
“the plan” means the plan numbered HA10/MP/032 marked “The A38 Trunk Road (Dobwalls Bypass) (Detrunking) Order 2006””, signed by authority of the Secretary of State for Transport and deposited at DCLG-DfT Records Management Branch, Floor 13 (IMD), Ashdown House, St Leonards on Sea, Hastings, East Sussex, TN37 7GA.
3
The length of road described in the Schedule to this Order shall cease to be a trunk road and shall be classified as a classified road from the date on which the Secretary of State notifies the Cornwall County Council that the new trunk roads are open for traffic.
Signed by authority of the Secretary of State for Transport
Ian Scholey
Divisional Director Major Projects (National) Highways Agency
25th August 2006.


text:
Citation and commencement
1
1
This Order may be cited as the Borough of Waverley (Electoral Changes) (Amendment) Order 2006.
2
This Order comes into force on the day after that on which it is made.
Numbers of borough councillors
2
1
The number of councillors to be elected for Haslemere East and Grayswood borough ward shall be 3.
2
The number of councillors to be elected for Hindhead borough ward shall be 2.
Amendment to the 2000 Order
3
Article 2(b) of the Borough of Waverley (Electoral Changes) (Amendment) Order 2000 shall be revoked.
Sealed with the seal of the Electoral Commission on the 28th day of September 2006
Sam Younger
Chairman of the Commission
28th September 2006
Jacqui Dixon
Secretary to the Commission
28th September 2006


text:
1
This Order may be cited as the Proceeds of Crime Act 2002 and Money Laundering Regulations 2003 (Amendment) Order 2006 and shall come into force on the expiry of one week beginning with the day on which it is made.
2
1
Section 330 of the Proceeds of Crime Act 2002 (failure to disclose: regulated sector) is amended as follows.
2
In subsections (6)(b), (9A)(a) and (10) after “professional legal adviser” there is inserted “or other relevant professional adviser”.
3
In subsection (6)(c) after “subsection (7)” there is inserted “or (7B)”.
4
After subsection (7A) there is inserted —
7B
This subsection applies to a person if —
a
he is employed by, or is in partnership with, a professional legal adviser or a relevant professional adviser to provide the adviser with assistance or support,
b
the information or other matter mentioned in subsection (3) comes to the person in connection with the provision of such assistance or support, and
c
the information or other matter came to the adviser in privileged circumstances.
.
5
After subsection (13) there is inserted —
14
A relevant professional adviser is an accountant, auditor or tax adviser who is a member of a professional body which is established for accountants, auditors or tax advisers (as the case may be) and which makes provision for —
a
testing the competence of those seeking admission to membership of such a body as a condition for such admission; and
b
imposing and maintaining professional and ethical standards for its members, as well as imposing sanctions for non-compliance with those standards .
.
3
1
Regulation 7 of the Money Laundering Regulations 2003 (internal reporting procedures) is amended as follows.
2
In paragraphs (3) and (4) after “professional legal adviser” there is inserted “or other relevant professional adviser”.
3
For paragraph (6) there is substituted —
6
A relevant professional adviser is an accountant, auditor or tax adviser who is a member of a professional body which is established for accountants, auditors or tax advisers (as the case may be) and which makes provision for —
a
testing the competence of those seeking admission to membership of such a body as a condition for such admission; and
b
imposing and maintaining professional and ethical standards for its members, as well as imposing sanctions for non-compliance with those standards.
7
Paragraph (1)(b) also does not apply to a person if —
a
he is employed by, or is in partnership with, a professional legal adviser or a relevant professional adviser to provide the adviser with assistance or support,
b
the information or other matter mentioned in paragraph (1)(b) comes to the person in connection with the provision of such assistance or support, and
c
the information or other matter came to the adviser in privileged circumstances.
.
A. K. Galloway
Clerk of the Privy Council


text:
Citation
1
This Order may be cited as the Sacred Heart RC Primary School (Designation as having a Religious Character) Order 2006.
Designation of School
2
1
The Sacred Heart RC Primary School, Knutsford Road, Gorton, Manchester, M18 7HS, a voluntary aided school, is hereby designated as a school having a religious character.
2
The religious denomination in accordance with whose tenets religious education is, or may be, required to be provided at the school in accordance with Schedule 19 to the School Standards and Framework Act 1998 is Roman Catholic.
Shan Scott
A Divisional Manager in the
Department for Education and Skills
9th November 2006


text:
This Order may be cited as the General Dental Council (Professions Complementary to Dentistry) (Dental Hygienists and Dental Therapists) Regulations Order of Council 2006 and shall come into force on 31st July 2006.
A K Galloway
Clerk of the Privy Council


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Residential Property Tribunal (Fees)(England) Regulations 2006 and shall come into force on 13 th April 2006.
2
In these Regulations —
“ the Act ” means the Housing Act 2004;
“the 1985 Act ” means the Housing Act 1985 ;
“tribunal” means a residential property tribunal.
Application
2
These Regulations apply in relation to appeals and applications of any of the descriptions specified in regulation 3 made after 6 th April 2006 in respect of premises in England .
Fees
3
1
Subject to regulation 5(2), a fee of £150 shall be payable for —
a
an appeal to a tribunal under —
i
section 22(9) of the Act (refusal to approve use of premises subject to a prohibition order);
ii
paragraph 10 of Schedule 1 to the Act (improvement notice);
iii
paragraph 13 of Schedule 1 to the Act (refusal to revoke or vary an improvement notice);
iv
paragraph 7 of Schedule 2 to the Act (prohibition order);
v
paragraph 9 of Schedule 2 to the Act (refusal to revoke or vary a prohibition order);
vi
paragraph 11 of Schedule 3 to the Act (improvement notice: demand for recovery of expenses);
vii
paragraph 32 of Schedule 5 to the Act ( HMO licensing: decision or refusal to vary or revoke licence);
viii
paragraph 32 of Schedule 6 to the Act (management order: third party compensation);
ix
paragraph 26(1)(a) and (b) of Schedule 7 to the Act (final EDMO );
x
paragraph 30 of Schedule 7 to the Act (decision or refusal to revoke or vary an interim or final EDMO);
xi
paragraph 34(2) of Schedule 7 to the Act (EDMO: third party compensation);
xii
section 269(1) of the 1985 Act (demolition orders);
b
an application to a tribunal under —
i
section 126(4) of the Act (effect of management orders: furniture);
ii
under section 138 of the Act (compensation payable to third parties);
iii
section 318(1) of the 1985 Act (power of the tribunal to authorise execution of works on unfit premises or for improvement).
2
Subject to paragraph (3) and regulation 5(2), a fee of £150 shall be payable for an appeal to a tribunal under one or more of the following provisions —
a
section 62(7) of the Act (HMO licensing: refusal to grant temporary exemption notice);
b
section 86(7) of the Act (selective licensing: refusal to grant temporary exemption notice);
c
paragraph 31 of Schedule 5 to the Act (grant or refusal of licence);
d
paragraph 24 of Schedule 6 to the Act (interim and final management order);
e
paragraph 28 of Schedule 6 to the Act (decision or refusal to vary or revoke a management order).
3
No fee is payable where an appeal under sub-paragraph (1)(b) of paragraph 24 of Schedule 6 to the Act is made on the grounds set out in sub-paragraph (4) of that paragraph.
Payment of fees
4
Any fee payable under regulation 3 must accompany the appeal or application and must be paid by a cheque made payable to, or postal order drawn in favour of, the Office of the Deputy Prime Minister.
Liability to pay fee and waiver of fees
5
1
The appellant or applicant shall be liable to pay any fee payable under regulation 3.
2
No fee is payable under regulation 3 where, on the date that the appeal or application is made, the appellant or applicant (as the case may be) or his partner is in receipt of —
a
either of the following benefits under Part 7 of the Social Security Contributions and Benefits Act 1992 —
i
income support; or
ii
housing benefit;
b
an income-based jobseeker’s allowance within the meaning of section 1 of the Jobseekers Act 1995 ;
c
a working tax credit under Part 1 of the Tax Credits Act 2002 to which paragraph (3) applies;
d
a guarantee credit under the State Pensions Credit Act 2002 .
3
This paragraph applies where —
a
either —
i
there is a disability element or severe disability element (or both) to the tax credit received by the person or his partner; or
ii
the person or his partner is also in receipt of child tax credit ; and
b
the gross annual income taken into account for the calculation of the working tax credit is £14, 213 or less.
4
In this regulation “partner”, in relation to a person, means —
a
where the person is a member of a couple, the other member of that couple; or
b
where the person is polygamously married to two or more members of his household, any such member.
5
In paragraph (4), “couple” means —
a
a man and woman who are married to each other and are members of the same household;
b
a man and woman who are not married to each other but are living together as husband and wife;
c
two people of the same sex who are civil partners of each other and are members of the same household; or
d
two people of the same sex who are not civil partners of each other but are living together as if they were civil partners,
and for the purposes of sub-paragraph (d), two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
Reimbursement of fees
6
1
Subject to paragraph (2), in relation to any appeal or application in respect of which a fee is payable under regulation 3, a tribunal may require any party to the appeal or application to reimburse any other party to the extent of the whole or part of any fee paid by him in respect of the appeal or application .
2
A tribunal shall not require a party to make such reimbursement if, at the time the tribunal is considering whether or not to do so, the tribunal is satisfied that the party or his partner is in receipt of assistance of any description mentioned in regulation 5(2).
Signed by authority of the First Secretary of State
Kay Andrews
Parliamentary Under Secretary of State
Office of the Deputy Prime Minister
17th March 2006


text:
Citation and commencement
1
These Regulations may be cited as the Registered Pension Schemes (Co-ownership of Living Accommodation) Regulations 2006, and shall come into force on 6th April 2006.
Circumstances in which these Regulations apply
2
1
These Regulations apply if, for the whole or part of a tax year, living accommodation is held —
a
partly by persons for the purposes of a registered pension scheme, and
b
partly by persons for other purposes.
2
In these Regulations —
an “owner” means a person for whom the living accommodation is held;
a “pension scheme owner” means a person who is an owner by virtue of paragraph (1)(a);
a “scheme member” means an individual who is a member of the registered pension scheme mentioned in paragraph (1)(a).
The living accommodation benefit
3
1
If these Regulations apply, a benefit is provided.
2
In these Regulations the benefit is called “the living accommodation benefit”.
3
The amount of the living accommodation benefit is calculated in the same way as the cash equivalent of the benefit is calculated under Chapter 5.
4
For the purposes of the calculation required by paragraph (3) —
a
references in Chapter 5 to the employee are to be treated as references to an individual for whom the living accommodation is provided,
b
references in Chapter 5 to the employer are to be treated as references to the registered pension scheme, and
c
references in Chapter 5 to the taxable period are to be treated as references to the period (consisting of the whole or part of a tax year) for which these Regulations apply.
5
In this regulation “Chapter 5” means Chapter 5 of Part 3 of the Income Tax (Employments and Pensions) Act 2003 (taxable benefits: living accommodation).
The pension scheme owner’s benefit
4
1
The amount of the living accommodation benefit must be apportioned among the owners according to their respective shares and interests.
2
In these Regulations, the amount of the living accommodation benefit so apportioned to a pension scheme owner is called “the pension scheme owner’s benefit”.
The private owner’s benefit
5
1
The pension scheme owner’s benefit must be apportioned.
2
If the living accommodation is used to provide a benefit for persons who consist of, or include —
a
one particular scheme member, or
b
a member of the scheme member’s family or household,
the pension scheme owner’s benefit is apportioned to the scheme member.
3
If the living accommodation is used to provide a benefit for persons who consist of, or include —
a
a scheme member or a member of the scheme member’s family or household, and
b
another scheme member or a member of that other scheme member’s family or household,
the pension scheme owner’s benefit is apportioned among those scheme members.
4
If paragraph (3)(b) applies in relation to more than one scheme member, the pension scheme owner’s benefit is apportioned among all the scheme members in relation to whom paragraph (3)(a) or (3)(b) applies.
5
If paragraph (3) applies, the amount of the pension scheme benefit apportioned to any particular scheme member is to be such part of that benefit as is just and reasonable.
6
Section 721 of the Income Tax (Employments and Pensions) Act 2003 (definitions) applies for the purpose of determining the members of a scheme member’s family or household.
7
In these Regulations the amount of the pension scheme owner’s benefit apportioned under this regulation to a scheme member is called “the private owner’s benefit”.
Unauthorised payments to members of registered pension schemes
6
1
A pension scheme owner is to be treated as having made an unauthorised payment under section 173 of the Finance Act 2004 to a scheme member to whom regulation 5(7) applies.
2
The amount of the unauthorised payment is equal to the amount of the private owner’s benefit.
Paul Gray
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
25th January 2006


text:
Citation, commencement and application
1
1
These Regulations may be cited as the National Health Service (General Dental Services Contracts and Personal Dental Services Agreements) Amendment Regulations 2006 and shall come into force on 1st April 2006.
2
These Regulations apply in relation to England only .
Interpretation
2
In these Regulations —
“ GDS Regulations ” means the National Health Service (General Dental Services Contracts) Regulations 2005 ; and
“ PDS Regulations ” means the National Health Service (Personal Dental Services Agreements) Regulations 2005 .
Amendment to the GDS and PDS Regulations
3
In regulation 2(1) of the GDS Regulations and regulation 2(1) of the PDS Regulations (interpretation), in paragraph (c) of the definition of “family member”, omit the word “registered”.
Amendment to the GDS Regulations
4
In paragraph 3(4) of Schedule 2 to the GDS Regulations (units of orthodontic activity) for the figure “21.0” there shall be substituted “23.0”.
Amendment to the PDS Regulations
5
1
In paragraph 69(3)(b) of Schedule 3 to the PDS Regulations (terminations by the Relevant Body on grounds of suitability etc. ) for the words “the corporation” there shall be substituted “that body”.
2
In paragraph 13 of Schedule 4 to the PDS Regulations (patient information leaflet) for the words “the dental” there shall be substituted “dental services for the”.
Signed by authority of the Secretary of State for Health
Rosie Winterton
Minister of State,
Department of Health
3rd March 2006


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Pensions Schemes (Taxable Property Provisions) Regulations 2006 and shall come into force on 11th August 2006.
2
These Regulations shall have effect from 6th April 2006.
Interpretation
2
In these Regulations —
“taxable property” has the meaning in Schedule 29A;
“taxable property provisions” has the meaning in paragraph 1(3) of that Schedule; and
any reference (without more) to a numbered section or Schedule is a reference to that section of, or Schedule to, the Finance Act 2004.
Provisions supplementing Schedule 29A
3
Paragraphs 33 and 34 of Schedule 29A shall apply to land outside the United Kingdom as if —
a
“chargeable interest” (in section 48(1) of the Finance Act 2003 ) applied to such land, and
b
in relation to such land, the meaning of “lease” in paragraphs 1 and 19 of Schedule 17A to the Finance Act 2003 , included any interest corresponding to a lease,
and “rent” and “tenant” shall be construed accordingly.
4
Paragraph 32 of Schedule 29A (and the remainder of the taxable property provisions excepting paragraph 34 of that Schedule) shall apply to —
a
a licence to use or occupy residential property (for a consideration which is wholly or partly rent), and
b
the right to use, or participate in arrangements relating to the use of, taxable property or a description of taxable property to which the property in question belongs (for a consideration which is wholly or partly rent),
as if each payment of rent represented the grant, to the pension scheme or other person who acquired the interest in taxable property, of a lease of the taxable property for the period for which the rent is paid, and in consideration of the rent so paid.
5
Paragraph 33 of Schedule 29A shall apply to —
a
tangible moveable property,
b
a licence to use or occupy residential property (for a consideration wholly or partly other than rent), and
c
the right to use, or participate in arrangements relating to the use of, taxable property or a description of taxable property to which the property in question belongs (for a consideration wholly or partly other than rent),
as they apply to a chargeable interest in property.
6
Paragraph 34 of Schedule 29A shall apply to tangible moveable property.
Application of paragraphs 3 and 4 of Schedule 17A to the Finance Act 2003
7
1
The following provisions —
a
paragraph 3(1) and (2) of Schedule 17A to the Finance Act 2003 (leases that continue after a fixed term), and
b
paragraph 4(1), (2) and (5) of that Schedule (treatment of leases for indefinite term),
apply for the purposes of paragraph 34(2) of Schedule 29A, for determining the amount of rent payable, with the following modifications.
2
Each extension of the original fixed term by paragraph 3(2) or 4(1) of Schedule 17A shall be treated as the grant of a new lease for the period of the extension.
3
Accordingly, an investment-regulated pension scheme is to be treated as making an unauthorised payment within section 174A(1) to a member of the scheme, on the occasion of each such extension.
Application of paragraph 8 of Schedule 17A to the Finance Act 2003
8
1
Paragraph 8(1) and (2) of Schedule 17A to the Finance Act 2003 (adjustment where rent ceases to be uncertain) shall apply for the purposes of paragraph 34(2) of Schedule 29A, for determining the amount of rent payable, with the following modifications.
2
If the result of the recalculation as at the date referred to in paragraph 8(1)(a) or (b) of Schedule 17A is that the rent paid or payable in respect of the first five years of the term is greater than the rent originally calculated, an investment-regulated pension scheme is to be treated as making an unauthorised payment within section 174A(1) to a member of the scheme, based on the difference between the two calculations.
Variation of a lease to give rise to an additional unauthorised payment
9
1
An investment-regulated pension scheme is to be treated as making an unauthorised payment within section 174A(1) to a member of the pension scheme, if —
a
a lease of taxable property is varied (whether or not in pursuance of a provision in the lease) so as to increase the amount of the rent; and
b
the increase falls to be regarded as abnormal (within the meaning of paragraph 15 of Schedule 17A to the Finance Act 2003).
2
The variation shall be treated for the purposes of the taxable property provisions as if it were the grant of a lease in consideration of the additional rent made payable by the variation.
Scheme chargeable payment on income and gains from non-U.K. taxable property
10
1
This regulation applies to a registered pension scheme which —
a
is for the time being established in a country or territory outside the United Kingdom, and
b
falls within the circumstances mentioned in section 273ZA(1)(a) and (c).
2
Liability to pay the scheme sanction charge so far as relating to a scheme chargeable payment treated as made by the pension scheme —
a
under section 185A (income from taxable property) by virtue of the pension scheme holding an interest in the property, or
b
under section 185F (gains from taxable property) by virtue of a gain treated as accruing to the pension scheme in respect of an interest in the property,
(“the property enjoyment scheme sanction charge”) shall be determined under this regulation and not under section 239 (see section 239(6) ).
3
Any member of the pension scheme resident or ordinarily resident in the United Kingdom, for the purposes of whose arrangement the interest in taxable property referred to in section 273ZA(1)(a) is held, is liable to pay the property enjoyment scheme sanction charge, subject to paragraphs (4) to (6).
4
Where the interest in taxable property is held by the pension scheme for the purposes of more than one arrangement, the property enjoyment scheme sanction charge shall be apportioned between the members whose arrangements they are, on a just and reasonable basis.
5
A member shall be liable to the property enjoyment scheme sanction charge (so far as relating to a scheme chargeable payment treated as made under section 185F) as if any scheme chargeable payment mentioned in Condition 2 were treated as made in the renewed residence period, if the following conditions apply, subject to paragraph (6).
Condition 1
The member has, for four out of the seven tax years immediately preceding the tax year in which the time of departure falls (see Condition 4), been resident in the United Kingdom during any part of the year, or ordinarily resident in the United Kingdom during the year (“the original residence period”).
Condition 2
A scheme chargeable payment would otherwise be treated as made under section 185F, in any part of a tax year or tax year —
later than the time of departure, and
during which the member is resident outside the United Kingdom, and ordinarily resident outside the United Kingdom (“the non-resident period”).
Condition 3
There is a later part of a tax year, or tax year, during which he becomes resident in the United Kingdom or ordinarily resident in the United Kingdom (“the renewed residence period”).
Condition 4
There are fewer than five tax years falling between —
the time after the original residence period, when he ceased to be resident or ordinarily resident in the United Kingdom (“the time of departure”), and
the renewed residence period.
6
Where —
a
the member is resident or ordinarily resident in the United Kingdom during only part of a tax year, and for a later part of that tax year is not so resident or ordinarily resident, and
b
a gain or loss is treated as accruing to the pension scheme under section 185F(3) at a time during that year when the member is so resident or ordinarily resident,
any such gain (in so far as it exceeds any such loss) shall be treated as giving rise to a separate scheme chargeable payment under section 185F made by the scheme as at that time, and liability to the scheme sanction charge on that payment shall be determined under paragraph (3), not (5).
7
Where paragraph (5) applies, nothing in any enactment imposing any limit on the time within which an assessment to tax may be made shall prevent an assessment to the property enjoyment scheme sanction charge from being made on the member at any time before the end of two years after the 31st January next following the tax year in which the renewed residence period falls.
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
20th July 2006


text:
Citation, commencement and application
1
1
These Regulations may be cited as the Town and Country Planning (Determination of Appeals by Appointed Persons) (Prescribed Classes) (Amendment) (England) Regulations 2006 and shall come into force on 1st October 2006.
2
These Regulations apply in relation to England only.
Amendment of the Town and Country Planning (Determination of Appeals by Appointed Persons) (Prescribed Classes) Regulations 1997
2
1
The Town and Country Planning (Determination of Appeals by Appointed Persons) (Prescribed Classes) Regulations 1997 are amended as follows.
2
In regulation 4 (classes of appeal reserved for determination by the Secretary of State), omit paragraphs (d) and (e).
Saving
3
These Regulations do not apply to any appeal in respect of which notice of appeal was given before these Regulations come into force.
Signed by authority of the Secretary of State
Kay Andrews
Parliamentary Under Secretary of State
Department for Communities and Local Government
14th August 2006