text:
PART I
INTRODUCTORY
Citation, commencement and application
1
1
These Regulations may be cited as the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 and shall come into force on 1st September 1994.
2
These Regulations do not apply in relation to any proceedings in respect of which notice of the place, date and time of the hearing was given, or a summons was issued, prior to 1st September 1994.
Interpretation
2
In these Regulations unless the context otherwise requires —
“the Board” means the Commissioners of Inland Revenue;
“the Clerk”, in relation to any proceedings, means the Clerk to the Special Commissioners;
“costs” includes fees, charges, disbursements, expenses and remuneration;
“final determination” means the decision finally determining any proceedings before a Tribunal;
“General Commissioners” shall be construed in accordance with section 2(1) of the Management Act ;
“inspector” means an inspector of taxes;
“the Management Act” means the Taxes Management Act 1970 ;
“party” means a party to any proceedings, and for the purposes of these Regulations —
where the proceedings relate to an assessment, decision or determination made by the Board, the Board and any inspector or other officer of the Board for the time being concerned with the proceedings shall together constitute a party to those proceedings;
where the proceedings relate to an assessment, decision or determination made by an inspector or other officer of the Board, that person and any other inspector or other officer of the Board for the time being concerned with the proceedings shall together constitute a party to those proceedings;
and references to “the Revenue” are references to a party within paragraph (a) or, as the case may be, paragraph (b) above;
“proceedings” means —
any appeal to the Special Commissioners under the Taxes Acts;
any proceedings before the Special Commissioners which under the Taxes Acts are to be heard and determined in the same way as such an appeal;
any proceedings before the Special Commissioners which relate to a penalty and are not within paragraph (a) or paragraph (b) above;
any appeal to the Special Commissioners relating to inheritance tax;
any appeal to the Special Commissioners relating to stamp duty reserve tax;
any appeal to the Special Commissioners relating to petroleum revenue tax;
“proceedings in Northern Ireland” means any proceedings (as defined in this regulation) —
which fall within the meaning of that expression as defined in section 58(3) of the Management Act , or
as respects which an appeal from the determination of the Special Commissioners under any enactment lies to a court in Northern Ireland;
“proceedings in Scotland” means any proceedings (as defined in this regulation) which fall to be determined by reference to the law of Scotland;
“Special Commissioners” and “the Presiding Special Commissioner” shall be construed in accordance with section 4(1) of the Management Act ;
“the Taxes Acts” has the meaning given by section 118(1) of the Management Act ;
“Tribunal”, in relation to any proceedings, means the Special Commissioner or Special Commissioners by whom the proceedings are heard.
PART II
PREPARATION FOR A HEARING
Listing and notice of hearing
3
1
Except in relation to proceedings under section 100C of the Management Act , or section 249 of the Inheritance Tax Act 1984 , any party to proceedings which are to be heard by the Special Commissioners may serve notice on the Clerk that he wishes a date for the hearing to be fixed.
2
On receipt of a notice under paragraph (1) above and on being satisfied that the Special Commissioners have jurisdiction over the proceedings and that he has sufficient particulars of the proceedings and of the issues for determination, the Clerk shall, unless the Presiding Special Commissioner otherwise directs, send notice to each party of the place, date and time of the hearing.
3
Unless the parties otherwise agree or the Tribunal otherwise directs, the date of the hearing specified in a notice under paragraph (2) above shall be not earlier than twenty eight days after the date on which the notice is sent to the parties.
General power to give directions
4
1
A Special Commissioner prior to the hearing of any proceedings, for the purpose of enabling the parties to prepare for the hearing or of assisting a Tribunal to determine any of the issues in those proceedings, may on the application of a party or of his own motion, give such directions as he thinks fit.
2
A Tribunal hearing any proceedings may, for the purpose of assisting the determination of any of the issues in those proceedings, on the application of a party or of its own motion, give such directions as it thinks fit.
3
An application by a party for any directions under this Part of these Regulations (otherwise than during a hearing) shall be made in writing to the Clerk and, unless it is accompanied by the written consent of all the parties, shall be served by the Clerk on any other party who might be affected by such directions.
4
If any such other party, by notice to the Special Commissioners and the other party or parties, objects to the directions sought in the application, the Special Commissioner concerned shall consider the objection and, if the application is not one in respect of which the parties are entitled to be heard under these Regulations, shall if he considers it necessary for the determination of the application, give the parties an opportunity to be heard.
Summoning of witnesses
5
1
Where a party to any proceedings requires the attendance of a person at the hearing of those proceedings to give evidence or to produce any document in his possession, custody or power relevant to the subject matter of the proceedings, a Special Commissioner may, on the application of that party, issue a summons (in this regulation referred to as a “witness summons”) requiring the attendance of that person at the hearing, or the production of the document, wherever that person may be in the United Kingdom.
2
A witness summons issued under paragraph (1) above shall state the name and address of, or otherwise describe, the person to be served and shall be signed by the Special Commissioner issuing it, and it shall be the responsibility of the party on whose application the summons was issued to serve it on that person.
3
Service of a witness summons under this regulation shall be effected —
a
in the case of an individual, by leaving a copy of the summons with him;
b
in the case of a body corporate registered in the United Kingdom, by leaving a copy of the summons with the secretary or clerk of the body corporate;
c
in the case of a foreign body corporate with a place of business in the United Kingdom, by leaving a copy of the summons with a person authorised to accept service of process on the body corporate.
4
A person who in obedience to a witness summons attends the hearing of any proceedings and gives evidence —
a
is a witness of the party on whose application the summons was issued, and
b
may not be cross-examined by that party without the leave of the Tribunal hearing the proceedings.
5
Leave shall not be given by a Tribunal under paragraph (4)(b) above unless the Tribunal decides that the witness may be treated as a hostile witness.
6
No person shall be required to attend in obedience to a witness summons unless it has been served on him at least seven days before the hearing or, if it has been served on him within that period, he has informed the Clerk that he accepts such service.
7
No person shall be required to attend and give evidence or to produce any document in obedience to a witness summons unless the party serving the summons either —
a
pays or tenders to that person, at the time when the summons is served on him, a sum sufficient to cover his reasonable expenses of travelling to and from, and his attendance at, the hearing, or
b
has agreed with that person, prior to service of the summons, to pay such a sum to him at a different time.
8
No person shall be compelled in obedience to a witness summons to give any evidence or produce any document that he could not be compelled to give or produce in an action in a court of law in that part of the United Kingdom by reference to the law of which the proceedings are to be determined.
9
No person who has been appointed as an auditor for the purposes of any enactment or who is a tax adviser within the meaning of section 20B(10) of the Management Act shall be compelled in obedience to a witness summons to produce any document if, having regard to section 20B(9) to (13) of that Act, he would not be obliged to deliver or make available that document in response to a notice under section 20(3) or (8A) of that Act.
(10)
Where, in the case of any document, a person could under section 20B(14) of that Act comply with such a notice by delivering a copy of parts of the document and making those parts available for inspection, he shall not be compelled in obedience to a witness summons to do more at the hearing than —
produce a photographic or other facsimile copy of those parts of the document, and
make those parts of the document available for inspection by the Tribunal.
11
On the application, by notice served on the Clerk, of a person on whom a witness summons has been served, a Special Commissioner may set aside the summons in whole or in part; and the party on whose application the summons was issued shall be entitled to be heard on such an application.
12
This regulation shall apply to proceedings in Scotland —
a
with the omission of paragraphs (4) and (5) above;
b
with the substitution for references to issuing a summons and to a witness summons of references to issuing a citation and to a witness citation.
Agreement of documents
6
If a party agrees a document for the purposes of any proceedings he shall be deemed, subject to the terms of the agreement, to admit for the purposes of those proceedings —
a
that the document was written and signed or executed by the person by whom, and on the date on which, it purports to have been, and
b
if it purports to be a copy of another document, that it is a true copy of that document,
but, subject to any enactment or rule of law, in the absence of an express admission or agreement, he shall not be deemed to admit the truth of the contents of that document.
Proceedings to be heard together or in succession
7
1
Where two or more proceedings have been brought before, but have not yet been heard by, the Special Commissioners or have been brought before, but have not yet been heard by, the Special Commissioners and any General Commissioners and it appears to the Presiding Special Commissioner —
a
that some common issue arises in both or all of them, or
b
that both or all of them are relevant to some common issue,
the Presiding Special Commissioner may, of his own motion or on application by a party to any of those proceedings, direct that those proceedings be heard at the same time or consecutively and by the same Tribunal.
2
A direction shall not be given under paragraph (1) above except on notice sent to all the parties to the proceedings in question who shall be entitled to be heard before any direction is given.
3
On the giving of a direction under paragraph (1) above, the Clerk shall send notice of the date and terms of the direction to all the parties to the proceedings and, where one or more of the proceedings in question was pending before the General Commissioners, to the Clerk to the division or, as the case may be, each division of General Commissioners concerned.
4
References in this regulation to proceedings pending before the General Commissioners are references to proceedings in relation to which the General Commissioners (Jurisdiction and Procedure) Regulations 1994 apply.
Joining of additional parties
8
1
If it appears to a Special Commissioner, whether on the application of a party or otherwise, that it is desirable that any person other than the Revenue be made a party to any proceedings, he may direct that such person be joined as a party in the proceedings and may give such further directions for giving effect to, or in connection with, the direction as he thinks fit.
2
Where —
a
pursuant to a direction under paragraph (1) above a person is joined as a party in any proceedings by reason of a question arising in those proceedings which may affect his liability to tax or in which he otherwise has an interest, and
b
pursuant to an application under regulation 15(2) by another party the hearing or, as the case may be, part of the hearing of the proceedings is to take place in private,
he shall not be entitled, unless all the other parties consent, to be present at the hearing of the proceedings or, as the case may be, the part of the hearing which is to take place in private except during such part as relates to that question, and a Tribunal shall, if necessary, hear any such question separately from the rest of the proceedings.
3
Subject to paragraph (4) below, on the application of a person who has been joined as a party in the circumstances specified in paragraph (2) above, a Special Commissioner may, if he is satisfied that it would be to the convenience of the parties to do so, direct that the proceedings be transferred to the General Commissioners for the division in which the applicant ordinarily resided at the date of the application.
4
No application may be made under paragraph (3) above in any case where the proceedings in question under any enactment lie only to the Special Commissioners and not to the General Commissioners.
Preliminary hearing
9
1
Where it appears to a Special Commissioner that any proceedings would be facilitated by holding a preliminary hearing, he may, on the application of a party or of his own motion, give directions for such a hearing to be held.
2
The Clerk shall give to the parties not less than fourteen days notice, or such shorter notice as the parties agree or the Special Commissioner sees fit to impose, of the time and place of the preliminary hearing.
3
On a preliminary hearing the Special Commissioner —
a
shall give all such directions as appear necessary or desirable so as to enable the proceedings to be disposed of expeditiously, effectively and fairly;
b
may, if the parties so agree, determine the proceedings without any further hearing.
Power of Special Commissioners to obtain information
10
1
A Special Commissioner on a preliminary hearing of any proceedings, or a Tribunal in the course of the hearing of any proceedings, may serve notice on any party, other than the Revenue, directing that party within the time specified in the notice —
a
to deliver to him or, as the case may be, the Tribunal such particulars as he or the Tribunal may consider are required for the purposes of determining any of the issues in the proceedings, and
b
to make available for inspection by him or the Tribunal, or by an officer of the Board, all such books, accounts or other documents in the party’s possession or power as may be specified or described in the notice, being books, accounts or other documents which, in the opinion of the Special Commissioner or Tribunal issuing the notice, contain or may contain information relating to the subject matter of the proceedings.
2
Any officer of the Board may at all reasonable times inspect and take copies of, or extracts from, any particulars delivered under paragraph (1)(a) above, and the Special Commissioner or Tribunal who issued the notice, or any officer of the Board, may take copies of, or extracts from, any books, accounts or other documents made available for inspection under paragraph (1)(b) above.
Postponements and Adjournments
11
1
A Special Commissioner may postpone the hearing of any proceedings, and the Clerk shall send notice to the parties of the place, date and time of the postponed hearing.
2
A Tribunal may from time to time adjourn the hearing of any proceedings and, subject to paragraph (3) below, the Clerk shall send notice to the parties of the place, date and time of the adjourned hearing.
3
If the place, date and time of the adjourned hearing are announced before the adjournment in the presence of the parties, no notice need be sent by the Clerk under paragraph (2) above.
4
When any hearing is adjourned in order that further information or evidence may be obtained, a Tribunal may give directions regarding the disclosure of such information or evidence to the parties prior to the resumption of the hearing.
Expert evidence
12
1
Unless a Special Commissioner otherwise directs, no expert evidence may be adduced by a party at the hearing of any proceedings unless —
a
he has agreed with the other party or parties that the substance of the evidence shall be disclosed in the form of a written report or opinion in advance of the hearing and not later than such date as is specified in the agreement, and the substance of the evidence has been so disclosed, or
b
where no such agreement has been reached or where the substance of the evidence has not been so disclosed, an application is made to a Special Commissioner under paragraph (2) below by the party seeking to adduce the evidence to determine whether a direction should be given under paragraph (3) below, and the party seeking to adduce the evidence complies with a direction given under that paragraph.
2
An application under this paragraph —
a
shall be made not later than twenty one days after the date on which notice is sent by the Clerk under regulation 3(2) or, if the Special Commissioner so permits, at any later time prior to or in the course of the hearing, and
b
shall state whether the party is willing to disclose the substance of the evidence prior to its being given at the hearing and, if not, the reasons for his objection.
3
On an application under paragraph (2) above, unless he considers that there are special reasons for not doing so, the Special Commissioner shall direct that the substance of the evidence shall be disclosed in the form of a written report or opinion to such other parties and within such period as he may specify.
4
This regulation shall not apply to proceedings in Scotland.
PART III
HEARING AND DETERMINATION OF PROCEEDINGS
Constitution and sittings of Tribunal
13
1
Any one, two or three of the Special Commissioners shall constitute a Tribunal.
2
Where any proceedings are before a Tribunal which comprises two or three Special Commissioners —
a
if the Presiding Special Commissioner is one of them, he shall preside at the hearing unless he otherwise directs and, if he is not, one of them shall be nominated by him to preside;
b
the proceedings may be continued by any one or more of them if all the parties give their consent and unless the Presiding Special Commissioner otherwise directs.
Representation at hearing
14
At the hearing of any proceedings before a Tribunal —
a
a party other than the Revenue may be represented by any person whether or not legally qualified, except that if in a particular case the Tribunal is satisfied that there are good and sufficient reasons for doing so, it may refuse to permit a particular person, other than one who is legally qualified or who has been admitted a member of an incorporated society of accountants, to represent a party at the hearing;
b
the Revenue may be represented by a barrister, advocate, solicitor or any officer of the Board.
Hearings in public or in private
15
1
Subject to paragraph (2) below, hearings before a Tribunal shall be in public.
2
Any party to proceedings may, by notice to the Clerk, apply for the hearing, or any part of the hearing, to take place in private; and where such application is made, the hearing or, as the case may be, the part of the hearing which is the subject of the application, shall take place in private —
a
if the application is made by a party other than the Revenue, or
b
if the application is made by the Revenue and a Special Commissioner so directs.
3
The following persons shall be entitled to the present at the hearing of any proceedings before a Tribunal notwithstanding that the hearing or part of the hearing takes place in private, and may remain present during the deliberations of the Tribunal but shall take no part in those deliberations —
a
the Presiding Special Commissioner or any of the Special Commissioners notwithstanding that they do not constitute the Tribunal or part of the Tribunal for the purpose of the hearing;
b
the clerk and any of the staff of the Special Commissioners;
c
a member of the Council on Tribunals or of the Scottish Committee of that Council in the capacity of member;
d
a member of the Judicial Studies Board or one of its committees in the capacity of member.
4
A Tribunal, with the consent of the parties, may permit any other person to be present at the hearing of proceedings before it which is to take place, or part of which is to take place, in private.
Failure of parties to attend hearing
16
1
If a party fails to attend or to be represented at a hearing of which he has been duly notified, the Tribunal may —
a
unless it is satisfied that there is good and sufficient reason for such absence, hear and determine the proceedings in the absence of the party or his representative, or
b
postpone or adjourn the hearing.
2
Before deciding to hear and determine any proceedings in the absence of a party or his representative, the Tribunal shall consider any representations in writing or otherwise submitted by or on behalf of that party in response to the notice of hearing and shall give any party present at the hearing an opportunity to be heard in regard to those representations.
Procedure and evidence at hearing
17
1
At the beginning of the hearing of any proceedings the Tribunal shall, except where it considers it unnecessary to do so, explain the order of proceeding which it proposes to adopt.
2
The Tribunal shall conduct the hearing in such manner as it considers most suitable to the clarification and determination of the issues before it and generally to the just handling of the proceedings, and, so far as appears to it appropriate, shall seek to avoid formality in its procedure.
3
The parties shall be heard in such order as the Tribunal shall determine and shall be entitled —
a
to give evidence,
b
to call witnesses,
c
to question any witnesses including other parties who give evidence, and
d
to address the Tribunal both on the evidence and generally on the subject matter of the proceedings.
4
In assessing the truth and weight of any evidence, the Tribunal may take account of its nature and source, and the manner in which it is given.
5
Evidence before the Tribunal may be given orally or, if the Tribunal so directs, by any affidavit or any statement made or recorded in a document, but at any stage of the hearing the Tribunal may, on the application of any party or of its own motion, require the personal attendance as a witness of —
a
the maker of an affidavit, or
b
the maker of such a statement, or
c
in the case of an oral statement recorded in a document, the person by whom the statement was so recorded.
6
The Tribunal may receive evidence of any fact which appears to the Tribunal to be relevant to the subject matter of the proceedings notwithstanding that such evidence would be inadmissible in proceedings before a court of law in that part of the United Kingdom by reference to the law of which the proceedings before the Tribunal are to be determined,
but, save in cases where claims for privilege are allowed (including, in proceedings in Scotland, claims for protection from disclosure by virtue of any rule of law relating to the confidentiality of communications), it shall not refuse to admit any evidence which would be admissible in such proceedings.
7
The Tribunal may require any witness to give evidence on oath or affirmation and for that purpose there may be administered an oath or affirmation in due form.
Decisions of Tribunal
18
1
Where proceedings are before a Tribunal which comprises two or three Special Commissioners, any decision of the Tribunal shall be made by the votes of the Special Commissioners comprising that Tribunal.
2
Where proceedings are before a Tribunal which comprises two Special Commissioners, in the event of an equality of votes, the Special Commissioner presiding at the hearing shall be entitled to a second or casting vote.
3
Where proceedings are before a Tribunal which comprises three Special Commissioners, any decision or direction of the tribunal shall be made by the votes of the majority of the Special Commissioners comprising that Tribunal.
4
The final determination may be given orally by a Tribunal at the end of the hearing or may be reserved and in either event shall be recorded forthwith in a document which, subject to paragraph (7) below, shall contain a statement of the facts found by the Tribunal and the reasons for the determination and shall be signed and dated by the Tribunal.
5
A Tribunal may, after reserving the final determination —
a
give a written decision in principle on one or more issues arising in the proceedings, and
b
adjourn the making of the final determination until after its decision in principle has been issued and such further questions arising from that decision have been agreed by the parties or, failing agreement, decided by the Tribunal after having heard the parties.
6
A decision in principle given under paragraph (5)(a) above shall contain, in relation to the matters covered by the decision —
a
a statement of the facts found by the Tribunal, and
b
the reasons for the decision.
7
In any case where a decision in principle has been given under paragraph (5)(a) above, the document recording the final determination need not contain a statement of the facts and reasons referred to in paragraph (4) above except in so far as is necessary in order to explain the final determination of the Tribunal on matters not covered in the decision in principle.
8
The Clerk shall send a copy of the document recording a decision in principle, and a copy of the document recording the final determination, to each party.
9
Except where the final determination is given at the end of the hearing, it shall be treated as having been made on the date on which a copy of the document recording it is sent to the parties under paragraph (8) above.
10
Every copy of the document recording the final determination sent to the parties under this regulation shall be accompanied by a notification of the provisions of —
a
the Management Act,
b
these Regulations, and
c
rules of court,
relating to appeals from the Special Commissioners, and of the time within which, and the manner in which, such appeals shall be made.
Review of Tribunal’s decision in principle or final determination
19
1
If, on the application of a party or of its own motion, a Tribunal is satisfied that —
a
a decision in principle or the final determination was wrongly made as a result of an administrative error on the part of the Clerk or any of the staff of the Special Commissioners or a party, or
b
a party, who was entitled to be heard at a hearing but failed to appear or to be represented, had good and sufficient reason for failing to appear or to be represented, or
c
accounts or other information relevant to a party’s case had been sent to the Clerk or to the appropriate inspector or other officer of the Board prior to the hearing of the proceedings but had not been received by the Tribunal until after the hearing,
the Tribunal may review and set aside or vary the decision in principle or final determination (or both the decision in principle and the final determination).
2
An application for the purposes of paragraph (1) above shall be made to the Tribunal not later than fourteen days after the date on which a copy of the document recording the decision in principle or, as the case may be, the final determination was sent to the parties under regulation 18(8), or by such later time as the Tribunal may allow, and shall be in writing stating the grounds in full.
3
Where the Tribunal proposes to review of its own motion the decision in principle or final determination, it shall serve notice of that proposal on the parties not later than fourteen days after the date on which a copy of the document recording the decision in principle or, as the case may be, the final determination was sent to the parties under regulation 18(8).
4
The parties shall have an opportunity to be heard on a review, or in relation to any application or proposal for review, under this regulation and the review shall be determined by the Tribunal which decided the case or, where it is not practicable for it to be heard by that Tribunal, by a Tribunal appointed by the Presiding Special Commissioner; and if, having reviewed the decision in principle or final determination, the Tribunal sets aside that decision or determination, it shall substitute such decision or determination as it thinks fit or order a rehearing before either the same or a differently constituted Tribunal.
5
Regulation 18 shall apply to a decision by a Tribunal varying a decision in principle or final determination, or substituting a new decision in principle or final determination, as it applies to a decision in principle or final determination.
Publication of decisions in principle or final determinations
20
1
The Presiding Special Commissioner may make arrangements for the publication of reports of such of the decisions in principle and final determinations given by Tribunals as he considers appropriate.
2
Where the Presiding Special Commissioner considers it appropriate to publish a report of a decision in principle or final determination pursuant to paragraph (1) above, and that decision or determination relates to proceedings the whole or part of which were heard in private in accordance with regulation 15(2), he shall ensure that the report is in a form which so far as possible prevents the identification of any person whose affairs are dealt with in the decision or determination.
Orders for costs
21
1
Subject to paragraph (2) below, a Tribunal may make an order awarding the costs of, or incidental to, the hearing of any proceedings by it against any party to those proceedings (including a party who has withdrawn his appeal or application) if it is of the opinion that the party has acted wholly unreasonably in connection with the hearing in question.
2
No order shall be made under paragraph (1) above against a party without first giving that party an opportunity of making representations against the making of the order.
3
An order under paragraph (1) above may require the party against whom it is made to pay to the other party or parties the whole or part of the costs incurred by the other party or parties of, or incidental to, the hearing of the proceedings, such costs to be taxed if not otherwise agreed.
4
Any costs required to be taxed pursuant to an order under this regulation shall be taxed in the county court according to such of the scales prescribed by rules of court for proceedings in the county court as may be directed by the order or, in the absence of any such direction, by the county court.
5
In the application of this regulation to proceedings in Scotland —
a
any reference to costs shall be construed as a reference to expenses;
b
in paragraph (4) above, for the references to the county court there shall be substituted references to the sheriff court and for the reference to proceedings there shall be substituted a reference to civil proceedings.
6
In the application of this regulation to proceedings in Northern Ireland, for paragraphs (3) and (4) above there shall be substituted —
3
An order under paragraph (1) above may require the party against whom it is made to pay to the other party or parties the whole or part of the costs incurred by that other party or parties of, or incidental to, the hearing of the proceedings, such costs to be taxed in the county court if not determined by the Tribunal or otherwise agreed.
4
Any costs which may be determined by the Tribunal under paragraph (3) above shall be determined by reference to the scales prescribed by rules of court for proceedings in the county court and any costs required to be taxed pursuant to an order under this regulation shall be taxed in the same manner as costs in equity suits or proceedings in the county court.
.
PART IV
SPECIAL PROCEDURE
Proceedings relating to tax on chargeable gains
22
1
Where the market value of an asset on a particular date or the apportionment of an amount or value is a material question in any proceedings relating to tax on chargeable gains, the Tribunal hearing the proceedings shall, if so required by any party, record in its decision in principle or final determination that market value or apportionment.
2
The final determination on an appeal of the market value of an asset on a particular date or of the apportionment of any amount or value may be proved in any proceedings relating to tax on chargeable gains by a certificate stating the material particulars signed by —
a
an inspector where the appeal was settled by agreement, or
b
the Clerk where the Special Commissioners determined the appeal, or
c
the clerk or registrar of another tribunal where the material question was determined by that other tribunal in accordance with section 47 or 47B of the Management Act or section 222(4A) of the Inheritance Tax Act 1984 ,
and a document purporting to be such a certificate may be received in evidence in any such proceedings without further proof.
3
In this regulation the expression “final determination on an appeal” shall be construed in accordance with regulation 11(2) of the Capital Gains Tax Regulations 1967 , and the expression “material question in any proceedings” shall be construed in accordance with regulation 15(a) of those Regulations.
References of questions of value to other tribunals
23
1
A question in an appeal which is required to be determined in accordance with section 47 or 47B of the Management Act or section 222(4A) of the Inheritance Tax Act 1984 may be referred to the appropriate tribunal by the Tribunal before whom the appeal is brought or, if the hearing of the appeal has not begun, by an inspector or other officer of the Board.
2
Where any question in an appeal has been referred to another tribunal in accordance with section 47 or 47B of the Management Act or section 222(4A) of the Inheritance Tax Act 1984, the Tribunal before whom the appeal is brought may finally determine the remaining questions in the appeal without awaiting the determination of the question referred to the other tribunal.
Penalty for failure to comply with Tribunal direction
24
1
If any party or other person fails to comply with any direction of a Tribunal under these Regulations including a direction in a notice under regulation 10, the Tribunal may summarily determine a penalty against that party or other person not exceeding £10,000.
2
Subject to paragraphs (6) to (11) of regulation 5, if a person on whom a summons is served under that regulation —
a
fails to attend in obedience to the summons, or
b
attends, but refuses to be sworn or to affirm, or
c
refuses to answer any lawful question, or
d
refuses to produce any document which he has been required to produce,
the Tribunal may summarily determine a penalty against him not exceeding £10,000.
3
Subject to paragraph (4) below, any penalty determined by the Tribunal under paragraph (1) or (2) above shall for all purposes be treated as if it were tax charged in an assessment and due and payable.
4
Any penalty determined by the Tribunal under paragraph (1) or (2) above in proceedings relating to —
a
an appeal under section 222 of the Inheritance Tax Act 1984 , or
b
an appeal under regulation 8 of the Stamp Duty Reserve Tax Regulations 1986,
shall for all purposes be treated as if it were tax determined by the Board and due and payable.
PART V
MISCELLANEOUS
Irregularities
25
1
Any irregularity resulting from any failure to comply with any provision of these Regulations or with any direction given by a Tribunal before the Tribunal has reached its decision shall not of itself render the proceedings void.
2
Where any such irregularity comes to the attention of a Tribunal, the Tribunal, before reaching its decision, may, and if it considers that any person may have been prejudiced by that irregularity shall, give such directions as it thinks just to cure or waive the irregularity.
3
Clerical mistakes in any document recording a direction or decision of a Tribunal, or errors arising in such a document from an accidental slip or omission, may be corrected by the Special Commissioner presiding at the hearing or any other of the Special Commissioners comprising the Tribunal, or by the Presiding Special Commissioner if all the Special Commissioners comprising the Tribunal have died or ceased to be Special Commissioners, by certificate under his hand.
Notices
26
Every notice required by these Regulations shall be in writing unless a Tribunal authorises it to be given orally.
Service
27
1
Any notice or other document (other than a summons under regulation 5) required or authorised by these Regulations to be sent or delivered to, or served on, any person shall be duly sent or delivered to, or served on, that person —
a
if it is sent to him at his proper address by post; or
b
if it is sent to him at that address by facsimile transmission or other similar means which produce a document containing a text of the communication, in which event the document shall be regarded as sent when it is received in a legible form; or
c
if it is delivered to him or left at his proper address.
2
Any such document may —
a
in the case of a body corporate, be sent or delivered to, or left with, the secretary or clerk of that body;
b
in the case of a foreign body corporate, be sent or delivered to, or left with, the person authorised to accept service of process on it;
c
in the case of a partnership, be sent or delivered to, or left with, any partner;
d
in the case of an unincorporated association other than a partnership, be sent or delivered to, or left with, any member of the governing body of the association.
3
For the purposes of this regulation, a person’s proper address is —
a
in the case of the secretary or clerk of a body corporate registered in the United Kingdom, the address of the registered or principal office of that body corporate;
b
in the case of the person authorised to accept service of process on a foreign body corporate, the address of the principal office or place of business of that body corporate in the United Kingdom;
c
in the case of the Special Commissioners or their Clerk, the address of the Clerk;
d
in the case of any other person, the usual or last known address of that person.
Substituted service
28
If any person to or on whom any notice or other document (other than a summons under regulation 5) is required to be sent, delivered or served for the purposes of these Regulations cannot be found or has died and has no known representative, or is out of the United Kingdom, or if for any other reason service on him cannot be readily effected, a Tribunal may dispense with the requirement that the notice or other document be sent or delivered to, or served on him or may make an order for substituted service on such other person or in such other form (whether by advertisement in a newspaper or otherwise) as the Tribunal may think fit.
Mackay of Clashfern, C
Dated 5th July 1994
Rodger of Earlsferry
Dated 6th July 1994


type: legislation

jurisdiction: UK

text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Louth and District Healthcare National Health Service Trust (Transfer of Trust Property) Order 1994 and shall come into force on 16th November 1994.
2
In this Order —
“the Authority” means the Lincolnshire Health Authority;
“the Trust” means the Louth and District Healthcare National Health Service Trust;
“the trust property” means the items specified in a schedule of trust property prepared by and agreed upon by the Authority and the Trust on 22nd August 1994, which schedule has been signed on behalf of both the Authority and the Trust.
Transfer of trust property
2
On 16th November 1994 the trust property shall be transferred from the Authority to the Trust.
Signed by authority of the Secretary of State for Health
Tom Sackville
Parliamentary Under Secretary of State
Department of Health
18th October 1994


text:
1
This Order may be cited as the Cleveland College of Further Education and Sir William Turners Sixth Form College, Redcar (Dissolution) Order 1994 and shall come into force on 1st August 1994.
2
On 1st August 1994 the Old Corporations shall be dissolved and all of their respective property, rights and liabilities shall be transferred to the New Corporation, being a body corporate established for purposes which include the provision of educational facilities or services.
3
Section 26(2), (3) and (4) of the Act shall apply to any person employed by either of the Old Corporations immediately before 1st August 1994 as if the references in that section —
a
to a person to whom that section applies were to a person so employed;
b
to the operative date were to 1st August 1994;
c
to the transferor were to either of the Old Corporations (as the case may be); and
d
to the corporation were to the New Corporation.
Tim Boswell
Parliamentary Under Secretary of State
Department for Education
5th July 1994


text:
Citation and commencement
1
This Order may be cited as the Free Zone (Humberside) Designation Order 1994 and shall come into force on 1st February 1994.
Designation of area as free zone
2
1
An area of 10.322 acres, in the parish of Stoneferry in the County of Humberside, shown enclosed by a red line on a map (in this article referred to as “the map”), being of a scale of 1:500, and signed by a Collector of Customs and Excise, shall be a free zone.
2
The map shall be kept by the Commissioners at their Headquarters, New King’s Beam House, 22 Upper Ground, London SE1 9PJ and a copy thereof at the offices of the responsible authority.
3
The map or a copy thereof may, on application, be inspected by members of the public at reasonable hours without charge.
Appointment of responsible authority
3
The responsible authority for the free zone shall be Transport Development Group Limited whose Registered Office is at Windsor House, 50 Victoria Street, London SW1H 0NR.
Period of validity of Order
4
This Order shall have effect for a period of 10 years from the date of coming into force.
Conditions imposed on responsible authority
5
The responsible authority shall–
a
maintain an office in the free zone or such other place as the Commissioners may allow at which shall be kept any records, for which the responsible authority is responsible, relating to the free zone and the business carried on therein;
b
keep separate accounts in connection with the free zone;
c
provide such information in connection with the free zone and the operation thereof to any person authorised by the Treasury, as that person may reasonably require;
d
provide, free of expense to the Crown, such accommodation and facilities including furniture, fittings and equipment as the Commissioners may reasonably require and such accommodation and facilities shall be properly maintained, heated, lighted, ventilated and kept clean by the responsible authority;
e
provide, free of expense to the Crown, such area of land within the free zone as the Commissioners may reasonably require for the examination of goods and vehicles and shall provide and maintain such appliances and afford such other facilities which are reasonably necessary to enable an account to be taken of any goods or make any examination or search.
Health and safety
6
Without prejudice to the responsibilities of persons occupying premises within the free zone, the responsible authority shall ensure that the working conditions within the free zone are safe and without risk to the health and safety of persons employed by the Commissioners and shall comply with any requirements concerning health and safety imposed by any competent authority.
Tim Wood
Irvine Patnick
Two of the Lords Commissioners of Her Majesty’s Treasury
26th January 1994


text:
Citation and commencement
1
1
This Act of Sederunt may be cited as the Act of Sederunt (Registration Appeal Court) 1994 and shall come into force on 1st October 1994.
2
This Act of Sederunt shall be inserted in the Books of Sederunt.
Registration Appeal Court
2
1
The Court of three judges for hearing registration appeals under section of 57 of the Representation of the People Act 1983 shall be the Honourable Lord Morison, the Right Honourable the Lord Morton of Shuna and the Honourable Lord Sutherland.
2
The Act of Sederunt (Registration Appeal Court) 1990 is revoked.
J.A.D. Hope
Lord President, I.P.D.
Edinburgh
22nd September 1994


text:
1
This Order may be cited as the Public Telecommunication System Designation (Vodafone Limited) Order 1994 and shall come into force on 9th February 1994.
2
Each of the Applicable Systems is hereby designated as a public telecommunication system.
Patrick McLoughlin
Parliamentary Under-Secretary of State
Department of Trade and Industry
1st January 1994


text:
1
1
This Order may be cited as the Local Government Act 1988 (Defined Activities) (Exemption) (Tower Hamlets London Borough Council) Order 1994 and shall come into force on 21st September 1994.
2
In this Order “the Borough” means the Council of the London Borough of Tower Hamlets.
2
The collection of refuse by the Borough shall not be treated as a defined activity so long as it is carried out in their area (other than in the wards of St Peter's, Spitalfields or Weavers) before 1st September 1995.
3
Cleaning of buildings by the Borough shall not be treated as a defined activity so long as it consists of the cleaning of the interior of any building or part of a building listed in the Schedule to this Order, or the interior or exterior of the windows of any such building, and is carried out before 1st September 1995.
4
1
Cleaning by the Borough shall not be treated as a defined activity so long as it consists of–
a
the removal of litter from any land, the emptying of litter bins or the cleaning of any street within any of the wards of the Borough other than St Peter's, Spitalfields or Weavers, or
b
the emptying of gullies or the cleaning of traffic signs and street name plates within any of the wards of Bow, Grove or Park,and is carried out before 1st September 1995.
2
In paragraph (1)(a) “removal of litter” does not include removal of litter on land provided in connection with housing accommodation provided by the Borough under Part II of the Housing Act 1985 .
Signed by authority of the Secretary of State for the Environment
David Curry
Minister of State,
Department of the Environment
22nd August 1994


text:
Title and commencement
1
This Order may be cited as the Sea Fishing (Enforcement of Community Control Measures) Order 1994 and shall come into force on 22nd March 1994.
Interpretation
2
1
In this Order —
“British fishing boat” means a fishing boat which is registered in the United Kingdom, the Isle of Man or any of the Channel Islands;
“fishing boat” includes a receiving vessel and a third vessel, within the meaning in each case of Regulation 2241/87 or Regulation 2847/93;
“foreign fishing boat” means a fishing boat which is not a British fishing boat;
“Regulation 2807/83” means Commission Regulation ( EEC ) No. 2807/83 laying down detailed rules for recording information on member States' catches of fish ;
“Regulation 1382/87” means Commission Regulation (EEC) No. 1382/87 establishing detailed rules concerning the inspection of fishing vessels ;
“Regulation 2241/87” means Council Regulation (EEC) No. 2241/87 establishing certain control measures for fishing activities ;
“Regulation 2847/93” means Council Regulation (EEC) No. 2847/93 establishing a control system applicable to the common fisheries policy ;
“transporter” means the owner and the hirer of, and the person responsible for, the vehicle used to transport fisheries products.
2
In this Order any reference to a logbook, declaration or document includes, in addition to a logbook, declaration or document in writing —
a
any map, plan, graph or drawing,
b
any photograph,
c
any disk, tape, sound track or other device in which sounds or other data (not being visual aids) are recorded so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom, and
d
any film (including microfilm), negative, tape, disk or other device in which one or more visual images are recorded so as to be capable (as aforesaid) of being reproduced therefrom.
Offences
3
1
Where there is, in respect of —
a
any British fishing boat wherever it may be; or
b
any other fishing boat which is within British fishery limits,
a contravention of, or failure to comply with, a Community provision specified in Column 1 of the Schedule hereto, as read with any qualifying words relating thereto in the Schedule, the following shall each be guilty of an offence —
i
in the case of article 5 of Regulation 2241/87, the master and the owner or the charterer (if any) and any other person responsible for the vessel;
ii
in the case of article 3.1, 3.2 or 3.3 of Regulation 1382/87, the master and the owner or the charterer (if any) and any other person responsible for the vessel;
iii
in Regulation 2847/93 —
aa
in the case of article 6, 7, 10.1, 11, 12, 17.2, 20.1 or 21.3, the master and the owner or the charterer (if any);
bb
in the case of article 8.1, the master and his representative, the owner or the charterer (if any).
2
Any of the following persons who contravenes, or fails to comply with, any of the provisions of Regulation 2847/93, set out below, shall each be guilty of an offence —
a
in the case of article 4.2, in its application to a vessel, the master and the owner or the charterer (if any) and any other person responsible for the vessel, and in its application to premises or a vehicle, the person responsible for the premises or vehicle;
b
in the case of the provision of a sales note for the purposes of article 9, the first seller of the fish in circumstances where he neither caught the fish nor landed it, or, in any other circumstances, the first buyer of the fish;
c
in the case of the provision of a document for the purposes of article 13 where the quantities of fish are transported outside the compound of the port of landing, the transporter of the fish.
3
Any person who in purported compliance with article 5 of Regulation 2241/87 or articles 6 to 13, 17.2 or 21 of Regulation 2847/93, furnishes information which he knows to be false in a material particular or recklessly furnishes information which is false in a material particular shall be guilty of an offence.
Penalties
4
1
A person guilty of an offence under article 3(1) or (2) of this Order founded on a contravention of, or failure to comply with, a Community provision specified in Column 1 of the Schedule hereto, shall be liable —
a
on summary conviction to a fine not exceeding the amount specified in the appropriate entry in Column 3 of that Schedule;
b
on conviction on indictment to a fine.
2
A person guilty of an offence under article 3(1) or (2) of this Order founded on a contravention of, or failure to comply with —
a
articles 20.1 or 21 of Regulation 2847/93 shall also be liable —
i
to the forfeiture of any net or other fishing gear in respect of which the offence was committed, or which was used in committing the offence, or which was used for catching any fish in respect of which the offence was committed; and
ii
to the forfeiture of any fish in respect of which the offence was committed, or, on summary conviction only, to a fine not exceeding the value of any fish in respect of which the offence was committed; or
b
article 5 of Regulation 2241/87, article 6, 8.1 or 9 to 13 or 17.2 of Regulation 2847/93 shall also be liable to the forfeiture of any fish in respect of which the offence was committed, or to a fine not exceeding the value of any fish in respect of which the offence was committed.
3
A person guilty of an offence under article 3(3) of this Order shall be liable —
a
on summary conviction to a fine not exceeding £50,000;
b
on conviction on indictment to a fine.
Recovery of fines
5
1
Where a fine is imposed by a magistrates' court in England and Wales or Northern Ireland on the master and the owner or the charterer (if any), any other person responsible for the vessel and any other person, who is convicted by the court of an offence under article 3 or 10 of this Order, the court may —
a
issue a warrant of distress against the boat and its gear and catch and any property of the person convicted for the purpose of levying the amount of the fine; or
b
if the boat is a foreign fishing boat, order it to be detained for a period not exceeding three months from the date of the conviction or until the fine is paid or the amount of the fine is levied in pursuance of any such warrant, whichever occurs first.
2
Where a fine is imposed by a sheriff in Scotland on the master and the owner or the charterer (if any), any other person responsible for the vessel and any other person, who is convicted by the sheriff of an offence under article 3 or 10 of this Order, the sheriff may —
a
issue a warrant for the arrestment and sale of the boat and its gear and catch and any property of the person convicted; or
b
if the boat is a foreign fishing boat, order it to be detained for a period not exceeding three months from the date of the conviction or until the fine is paid, whichever occurs first.
3
Sections 77(1) and 78 of the Magistrates' Courts Act 1980 (postponement of issue of, and defects in, warrants of distress) shall apply to a warrant of distress issued under this article in England and Wales as they apply to a warrant of distress issued under Part III of that Act.
4
Articles 114(2) and 154 of the Magistrates' Courts (Northern Ireland) Order 1981 (postponement of issue of certain warrants and objections as to want of form or variance between complaint etc and evidence adduced) shall apply to a warrant of distress issued under this article in Northern Ireland as it applies to a warrant referred to in those articles.
Powers of British sea-fishery officers in relation to fishing boats
6
1
For the purpose of enforcing article 3 of this Order a British sea-fishery officer may exercise in relation to —
a
any British fishing boat wherever it may be, or
b
any other fishing boat which is within British fishery limits,
the powers conferred by paragraphs (2) to (4) of this article.
2
He may go on board the boat, with or without persons assigned to assist him in his duties, and may require the boat to stop and do anything else which will facilitate either the boarding of, or the disembarkation from, the boat.
3
He may require the attendance of the master and other persons on board the boat and may make any examination and inquiry which appears to him to be necessary for the purpose mentioned in paragraph (1) of this article and, in particular —
a
may examine any fish on the boat and the equipment of the boat, including the fishing gear, and require persons on board the boat to do anything which appears to him to be necessry for facilitating the examination; and
b
may require any person on board the boat to produce any document relating to the boat, to any fishing operations or other operations ancillary thereto or to the persons on board which is in his custody or possession and may take copies of any such document;
c
for the purpose of ascertaining whether an offence has been committed under article 3 of this Order, may search the boat for any such document and may require any person on board the boat to do anything which appears to him to be necessary for facilitating the search;
d
where the boat is one in relation to which he has reason to suspect that such an offence has been committed, may seize and detain any such document produced to him or found on board for the purpose of enabling the document to be used as evidence in proceedings for the offence;
but nothing in sub-paragraph (d) above shall permit any document required by law to be carried on board the boat to be seized and detained except while the boat is detained in a port.
4
Where it appears to a British sea-fishery officer that an offence under article 3 of this Order has at any time been committed within British fishery limits, he may —
a
require the master of the boat in relation to which the offence took place to take, or may himself take, the boat and its crew to the port which appears to him to be the nearest convenient port; and
b
detain or require the master to detain the boat in the port;
and where such an officer detains or requires the detention of a boat he shall serve on the master a notice in writing stating that the boat will be or is required to be detained until the notice is withdrawn by the service on the master of a further notice in writing signed by a British sea-fishery officer.
Powers of British sea-fishery officers on land
7
1
For the purpose of enforcing the provisions of article 3 of this Order, any British sea-fishery officer may —
a
enter and inspect at any reasonable time any premises used for carrying on any business in connection with the operation of fishing boats or activities connected therewith or ancillary thereto or with the treatment, storage or sale of sea fish;
b
take with him such other persons as appear to him to be necessary and any equipment or materials;
c
examine any fish on the premises and require persons on the premises to do anything which appears to him to be necessary for facilitating the examination;
d
carry out at such premises such other inspections or tests as may reasonably be necessary;
e
require any person not to remove or cause to be removed any fish from such premises for such a period as may be reasonably necessary for the purposes of his examination of it;
f
require any person on the premises to produce any documents which are in his custody or possession relating to the catching, landing, transportation, trans-shipment, sale or disposal of any sea fish;
g
for the purpose of ascertaining whether any person on the premises has committed an offence under article 3 of this Order, may search the premises for any such document and may require any person on the premises to do anything which appears to him to be necessary for facilitating the search;
h
inspect and take copies of any such document.
2
The provisions of paragraph (1) above shall apply mutatis mutandis in relation to any land used in connection with any of the activities described in paragraph (1) above, or in respect of any vehicle which a British sea-fishery officer has reasonable cause to believe is being used to transport fisheries products, as they apply in relation to premises and, in the case of a vehicle, shall include power to require the vehicle to stop at any time and, if necessary, direct the vehicle to some other place to facilitate the inspection.
Powers of British sea-fishery officers to seize fish and fishing gear
8
Any British sea-fishery officer may seize —
a
any fish in respect of which he has reasonable grounds to suspect that an offence under article 3 of this Order founded on a contravention of, or failure to comply with, article 5 of Regulation 2241/87 or article 6, 8.1, 9 to 13, 17.2 or 21 of Regulation 2847/93 has been committed; and
b
any fish caught with a net in respect of which he has reasonable grounds to suspect that an offence under article 3 of this Order founded on a contravention of, or failure to comply with, article 20.1 of Regulation 2847/93 has been committed; and
c
any net or other fishing gear —
i
in respect of which he has reasonable grounds to suspect that an offence under article 3 of this Order founded on a contravention of, or failure to comply with, article 20.1 of Regulation 2847/93 has been committed, or
ii
which he has reasonable grounds to suspect has been used for catching any fish in respect of which any offence under article 3 of this Order founded on a contravention of, or failure to comply with, article 21 of Regulation 2847/ 93 has been committed.
Protection of officers
9
A British sea-fishery officer or a person assisting him by virtue of article 6(2) or 7(1)(b) of this Order shall not be liable in any civil or criminal proceedings for anything done in the purported exercise of the powers conferred on him by virtue of article 6, 7 or 8 of this Order if the court is satisfied that the act was done in good faith, that there were reasonable grounds for doing it and that it was done with reasonable skill and care.
Obstruction etc.
10
Any person who —
a
fails without reasonable excuse to comply with any requirement imposed by a British sea-fishery officer under the powers conferred on him by virtue of article 6, 7 or 8 of this Order;
b
without reasonable excuse prevents any other person from complying with any such requirement; or
c
intentionally obstructs any such officer who is exercising any of those powers,
shall be guilty of an offence, and liable —
i
on summary conviction to a fine not exceeding the statutory maximum; or
ii
on conviction on indictment to a fine.
Provisions as to offences and proceedings
11
1
Where any offence under article 3 of this Order committed by a body corporate is proved to have been committed with the consent or approval of, or to be attributable to any neglect on the part of, a director, manager, secretary or other similar officer of the body corporate, or a person purporting to act in any such capacity, he, as well as the body corporate, shall be guilty of the offence and liable to be proceeded against and punished accordingly.
2
Where any offence under article 3 of this Order committed by a partnership is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a partner, he as well as the partnership shall be guilty of the offence and liable to be proceeded against and punished accordingly.
3
Where any offence under article 3 of this Order committed by an unincorporated association (other than a partnership) is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any officer of the association or any member of its governing body, he as well as the association shall be guilty of the offence and liable to be proceeded against and punished accordingly.
4
Proceedings for an offence under the provisions of this Order may be taken, and the offence may for all incidental purposes be treated as having been committed, in any place in the United Kingdom.
Admissibility in evidence of logbooks and other documents
12
Any logbook kept under article 5 of Regulation 2241/87 or under article 6, 10 or 17.2 of Regulation 2847/93, any declaration submitted under article 8.1, or 10 to 12 or 17.2 of Regulation 2847/93 and any document drawn up under article 9 or 13 of Regulation 2847/93 shall, in any proceedings for an offence under this Order —
a
in England, Wales or Northern Ireland, be evidence of the matters stated therein, and
b
in Scotland, be received in evidence without being produced or sworn to by any witness and shall be sufficient evidence of the matters stated therein.
Revocation
13
The Sea Fishing (Enforcement of Community Control Measures) Order 1993 is hereby revoked, but without prejudice to the application of articles 6 to 9 of that Order in relation to the enforcement of articles 3 and 4 of that Order.
In witness whereof the Official Seal of the Minister of Agriculture, Fisheries and Food is hereunto affixed on
Gillian Shephard
Minister of Agriculture, Fisheries and Food
28th February 1994.
Hector Monro
Parliamentary Under Secretary of State, Scottish Office
17th February 1994
Gwilym Jones
Parliamentary Under Secretary of State, Welsh Office
21st February 1994
Patrick Mayhew
Secretary of State for Northern Ireland
25th February 1994


text:
Citation and commencement
1
This Order may be cited as the Local Government Act 1988 (Defined Activities) (Exmption) (Broxtowe Borough Council and Harrogate Borough Council) Order 1994 and shall come into force on 20th April 1994.
Exemption of refuse collection work carried out by the Broxtowe Borough Council
2
The collection of refuse by the Broxtowe Borough Council shall not be treated as a defined activity so long as it is carried out in their area before 31st July 1996.
Exemption of ground maintenance work carried out by the Harrogate Borough Council
3
The maintenance of ground by the Harrogate Borough Council shall not be treated as a defined activity so long as it is carried out within the burial grounds and cemeteries in their area before 1st January 1995.
Signed by authority of the Secretary of State
Tony Baldry
Parliamentary Under-Secretary of State,
Department of the Environment
23rd March 1994


text:
Title, commencement and interpretation
1
1
The Regulations may be cited as the Feedingstuffs (Sampling and Analysis) (Amendment) Regulations 1994 and shall come into force on 11th July 1994.
2
In these Regulations “the principal Regulations ” means the Feedingstuffs (Sampling and Analysis) Regulations 1982 .
Amendment of the principal Regulations
2
The principal Regulations are hereby further amended in accordance with regulation 3 below.
3
In Schedule 2 ( METHODS OF ANALYSIS ) —
a
in paragraph 3 (Methods of Analysis) —
i
item 16 shall be deleted,
ii
for item 26a there shall be substituted the following item:
26a
Aflatoxin B 1 — one-dimensional thin layer chromatographic method
, and
iii
for item 26b there shall be substituted the following item:
26b
Aflatoxin B 1 — high performance liquid chromatographic method
;
b
for the provisions relating to method 4: Protein, there shall be substituted the provisions set out in Schedule 1 to these Regulations;
c
for the provisions relating to method 9: Fibre, there shall be substituted the provisions set out in Schedule 2 to these Regulations;
d
the provisions contained in method 16: Copper — Diethyldithiocarbamate spectrophotometric method, shall be deleted;
e
in method 26a: Aflatoxin B 1 — for certain straight feedingstuffs —
i
for the heading and paragraph 1 there shall be substituted the following provisions:
26a. AFLATOXIN B 1 — ONE-DIMENSIONAL THIN LAYER CHROMATOGRAPHIC METHOD
Scope and field of application
1
This method is for the determination of aflatoxin B 1 in raw materials and straight feedingstuffs. This method is not applicable to raw materials and straight feedingstuffs containing citrus pulp. The lower limit of determination is 0.01 mg/ kg (10 ppb). In the presence of interfering substances it is necessary to repeat the analysis using method 26b (high performance liquid chromatography).
;
ii
in paragraph 5.0 (Defatting) for the word “before” there shall be substituted the word “after”;
f
for the provisions relating to method 26b: Aflatoxin B 1 — for all other feedingstuffs, there shall be substituted the provisions set out in Schedule 3 to these Regulations.
In witness whereof the Official Seal of the Minister of Agriculture, Fisheries and Food is hereunto affixed on
Gillian Shephard
Minister of Agriculture, Fisheries and Food
26th May 1994.
Hector Monro
Parliamentary Under Secretary of State, Scottish Office
6th June 1994
Signed by authority of the Secretary of State for Wales
Wyn Roberts
Minister of State, Welsh Office
31st May 1994


text:
Citation and commencement
1
This Order may be cited as the Housing Associations (Permissible Additional Purposes) (England and Wales) Order 1994 and shall come into force on 8th December 1994.
Amendment of section 4 of the Housing Associations Act 1985
2
1
Section 4 of the Housing Associations Act 1985 (eligibility of housing associations for registration) shall be amended in accordance with the following provisions of this article.
2
At the end of subsection (3) (which specifies permissible additional purposes or objects of housing associations) there shall be added —
g
in England and Wales, enabling or assisting any residents of theirs —
i
to acquire, or to acquire and enter into occupation of, houses (other than houses held by or for the association), or
ii
to procure the construction, on land belonging to other persons, of separate dwellings for occupation by those residents (whether alone or with other persons), or to procure such construction and enter into occupation of the dwellings so constructed,
by providing grants to or for such residents or, in a case falling within sub-paragraph (i) above, by entering into assured percentage arrangements with such residents (or partly in the one way and partly in the other).
3
In subsection (5) (definitions), after the definition of “acquisition right” there shall be inserted —
“assured percentage arrangements” means arrangements pursuant to which —
a housing association provides a sum (the “initial capital sum”) to a person who, at the time when the association offers to provide that sum, is a resident of theirs (the “participating resident”) for the purpose of enabling or assisting him to acquire a legal estate in a house (other than a house held at that time by or for the association);
the participating resident, in consideration for the provision of the initial capital sum, enters into an assured percentage covenant with the association; and
the liability to make any payment required by the assured percentage covenant is secured by a mortgage;
“assured percentage covenant” means a covenant requiring the participating resident in the case of the assured percentage arrangements inquestion to make to the association at a date (the “discharge date”) determined in accordance with the covenant a payment (the “discharge payment”) calculated by reference to the product of —
the difference between —
the initial capital sum, expressed as a percentage of the initial value of the house, and
the aggregate of the interim payment percentages (if any), and
the final value of the house,
“interim payment percentage” meaning, for the purposes of paragraph (a)(ii) above, the amount of any payment accepted by the association before the discharge date, in diminution of the liability to make the discharge payment and in accordance with the terms of the instrument containing the covenant, expressed as a percentage of the proper value of the estate in question as at the time of that acceptance;
.
4
In that subsection, for paragraph (a) of the definition of “disposed of on shared ownership terms” there shall be substituted —
a
in England and Wales, disposed of —
i
on a shared ownership lease, or
ii
pursuant to equity percentage arrangements;
.
5
After that definition there shall be inserted —
“equity percentage arrangements” means arrangements pursuant to which —
a housing association conveys a legal estate in a house to an individual (the “relevant purchaser”);
the relevant purchaser, in consideration for that conveyance —
makes to the association a payment (the “initial payment”) expressed to represent a percentage of the initial value of the house; and
enters into an equity percentage covenant with the association; and
the liability to make any payment required by the equity percentage covenant is secured by a mortgage;
“equity percentage covenant” means a covenant requiring the relevant purchaser in the case of the equity percentage arrangements in question to make to the association at a date (the “discharge date”) determined in accordance with the covenant a capital payment (the “discharge payment”) determined by reference to that percentage (if any) of the final value of the house which remains after reducing 100 per cent. by the sum of the following percentages, that is to say —
the percentage of the initial value of the house which the initial payment made pursuant to the equity percentage arrangements in question was expressed to represent, and
the aggregate of the interim payment percentages (if any),
“interim payment percentage” meaning, for the purposes of paragraph (b) above, the amount of any payment accepted by the association before the discharge date, in diminution of the liability to make the discharge payment and in accordance with the terms of the instrument containing the covenant, expressed as a percentage of the proper value of the estate in question as at the time of that acceptance
“the final value” of a house, in the case of an assured percentage covenant or equity percentage covenant, means the proper value of the estate in question at the time at which the discharge payment required by the covenant falls to be made
“the initial value” of a house means —
in the case of assured percentage arrangements, the price required to be paid to or at the direction of the vendor for the conveyance of the estate in question to the participating resident; or
in the case of equity percentage arrangements, an amount agreed between the relevant purchaser and the housing association, before the conveyance of the estate in question to the relevant purchaser, as being the price for which the estate would have been conveyed at that time, with vacant possession, in an arm’s length transaction between a willing buyer and a willing seller on the open market;
.
6
In that subsection, after the definition of “letting” there shall be inserted —
“proper value”, in the case of any estate, means the value of the estate as determined by such person as may be specified or described in, and otherwise in accordance with the terms of, the instrument containing the assured percentage covenant or equity percentage covenant in question;
“qualifying lending institution” means —
the Corporation;
a building society, within the meaning of the Building Societies Act 1986 ;
a bank;
an insurance company; or
a friendly society;
.
7
After that subsection there shall be added —
6
a mortgage securing a person’s liability to make any payment required by an assured percentage covenant or equity percentage covenant shall, by virtue of this subsection, have priority immediately after any legal charge securing an amount advanced to that person by a qualifying lending institution —
a
for the purpose of enabling him to acquire the estate in question; or
b
with the written consent of the housing association, for the purpose of enabling him to carry out any improvement to the house in question.
8
The amendments made by this article extend to England and Wales only.
Signed by authority of the Secretary of State
David Curry
Minister of State,
Department of the Environment
9th November 1994
John Redwood
Secretary of State for Wales
27th October 1994


text:
Title, extent and commencement
1
This Order may be cited as the Milk Marketing Scheme (Substitution of Date of Revocation) Order 1994, shall apply in England and Wales and shall come into force on 9th February 1994.
Interpretation
2
In this Order “ the Act ” means the Agriculture Act 1993.
Postponement of revocation date
3
Section 1(2)(b) of the Act (date of revocation of the Milk Marketing Scheme 1933 ) shall have effect with the substitution for 1st October 1994 of 1st January 1995.
In witness whereof the Official Seal of the Minister of Agriculture, Fisheries and Food is hereunto affixed on
Gillian Shephard
Minister of Agriculture, Fisheries and Food
8th February 1994.
John Redwood
Secretary of State for Wales
8th February 1994


text:
Citation and commencement
1
These Regulations may be cited as the Income Tax (Replacement Cars) Regulations 1994 and shall come into force on 6th April 1994.
Interpretation
2
In these Regulations unless the context otherwise requires —
“paragraph 8” means paragraph 8 of Schedule 6;
“replaced car” means a car normally available to the employee but which for a period of less than 30 days is not available to him;
“replacement car” means a car made available to the employee in order to replace the replaced car for the whole or part of the period during which the replaced car is not available to the employee;
“Schedule 6” means Schedule 6 to the Taxes Act ;
“the Taxes Act” means the Income and Corporation Taxes Act 1988.
Modifications of Schedule 6 introductory
3
Where the conditions specified in paragraphs (a) and (b) of paragraph 8 and the condition prescribed by regulation 4 below are fulfilled, Schedule 6 shall have effect in relation to the cars concerned subject to the modifications prescribed by regulations 5 and 6 below.
Prescribed condition in relation to replacement cars
4
1
The prescribed condition is that —
a
the replacement car is of similar quality to the replaced car, or
b
the replacement car is not made available to the employee under an arrangement of which the main purpose or one of the main purposes is to provide the employee with the benefit of a car which is materially better than the replaced car.
2
For the purposes of paragraph (1)(a) above the replacement car is of similar quality to the replaced car if it is neither materially better nor materially worse in quality than the replaced car.
3
For the purposes of paragraph (1)(b) above the replacement car is materially better than the replaced car if —
a
it is materially better in quality, or
b
it has a materially higher price.
4
For the purposes of paragraph (3)(b) above the price of a car shall be determined in accordance with the provisions contained in sections 168A to 168G of the Taxes Act .
Modifications of Schedule 6
5
Paragraphs 2, 4 and 7 shall each be modified so as to provide in addition that the paragraph shall be applied as if the replacement had not been made and the replacement car were a continuation of the replaced car.
6
Paragraph 9 shall be modified so as to provide in addition that, for the purposes of Schedule 6, the replacement car is also to be treated as unavailable for the period during which it replaces the replaced car.
Irvine Patnick
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
15th March 1994


text:
Citation and commencement
1
These Regulations may be cited as the Goods Vehicles (Plating and Testing) (Amendment) Regulations 1994 and shall come into force on 24th March 1994.
Preliminary
2
The Goods Vehicles (Plating and Testing) Regulations 1988 shall be amended in accordance with the provisions of these Regulations.
Amendments to regulation 3 (interpretation)
3
In regulation 3(1) in the definition of “plated particulars”, for “10” there shall be substituted “10B”.
Amendments to regulations 19 and 20 (examination for plating)
4
Regulation 19 shall be re–numbered as paragraph (1) of that regulation and in sub– paragraph (b) of that paragraph as so re–numbered, after the word “Regulations” there shall be inserted the words “(ignoring Schedule 11A to those Regulations)” and after that paragraph as so re–numbered there shall be inserted–
2
Where–
a
a plated weight relating to train weight determined under paragraph (1) is less than the equivalent weight shown as a design weight in the standard lists, and
b
the vehicle is capable of being lawfully used on a road in Great Britain by virtue of the Construction and Use Regulations (having regard to Schedule 11A to those Regulatons) at a higher train weight than the weight so determined,
there shall be determined as a plated weight relating to train weight applicable only to combined transport operations the equivalent weight so shown:
Provided that if any such equivalent weight exceeds the maximum weight at which the vehicle can be used on a road in Great Britain by virtue of the Construction and Use Regulations (having regard to Schedule 11A to those Regulations), then such equivalent weight shall be reduced to that maximum weight.
3
In this regulation, a reference to use on a road is a reference to use on a road other than for international transport.
4
For the purposes of this regulation, the Construction and Use Regulations shall have effect as if regulation 80 were omitted.
.
5
1
Regulation 20 shall be re–numbered as paragraph (1) of that regulation and in that provision as so re–numbered in sub–paragraph (g), for the words from “that no plated weight” onwards there shall be substituted the words–
that–
no plated weight relating to train weight, other than a plated train weight applicable only to combined transport operations, shall exceed the maximum train weight at which the vehicle can lawfully be driven on a road in Great Britain by virtue of the Construction and Use Regulations, ignoring Schedule 11A to those Regulations; and
no plated weight relating to train weight applicable only to combined transport operations can exceed the maximum train weight at which the vehicle can lawfully be driven on a road in Great Britain by virtue of the Construction and Use Regulations (having regard to Schedule 11A to those Regulations);
.
2
In regulation 20 as so amended, after paragraph (1) there shall be inserted the following paragraphs–
2
In this regulation, a reference to use on a road is a reference to use on a road other than for international transport.
3
For the purposes of this regulation, the Construction and Use Regulations shall have effect as if regulation 80 were omitted.
.
Signed by authority of the Secretary of State
Roger Freeman
Minister of State
Department of Transport
24th February 1994


text:
Citation and commencement
1
This Order may be cited as the Road Traffic (Special Parking Area) (London Borough of Harrow) Order 1994 and shall come into force on 4th July 1994.
Interpretation
2
In this Order —
“the 1984 Act ” means the Road Traffic Regulation Act 1984 ; and
“the 1991 Act ” means the Road Traffic Act 1991.
Designation of special parking area
3
1
The Secretary of State hereby designates the London borough of Harrow as a special parking area.
2
A reference in the following provisions of this Order to the special parking area is a reference to the area designated by this article.
Modification of the Road Traffic Regulation Act 1984
4
1
Section 55 of the 1984 Act (financial provisions relating to designation orders) shall have effect in relation to the London borough of Harrow as if —
a
at the end of subsection (1) there were inserted the words “and of the income from additional parking charges (within the meaning of section 74(8) of the Road Traffic Act 1991) received by them in respect of vehicles found within the special parking area and the expenditure incurred by them in the discharge of functions exercisable by them in relation to the special parking area by virtue of Part II of the Road Traffic Act 1991”; and
b
after subsection (1) there were inserted the following subsection: —
1A
In subsection (1) above, references to “the special parking area” are to the area designated as a special parking area by the Road Traffic (Special Parking Area) (London Borough of Harrow) Order 1994.
2
Section 102(2) of the 1984 Act (charges for removal, storage and disposal of vehicles) shall have effect in relation to a vehicle found in the special parking area as if, in paragraph (d), for the words “a parking place” to the end there were substituted —
i
a parking place designated under section 6, 9 or 45 of this Act or otherwise provided or controlled by that authority, or
ii
a place where the vehicle was stationary in circumstances in which an offence would have been committed in respect of the vehicle but for section 76(3) of the Road Traffic Act 1991,
as they may require.
Modification of the Road Traffic Act 1991
5
1
Section 70 of the 1991 Act (exemptions from provisions relating to the immobilisation of vehicles in parking places) shall have effect in relation to a vehicle found in the special parking area as if, in subsections (1) and (2), after the words “section 69(1)” there were inserted the words “or section 77(4)”.
2
Section 71 of the 1991 Act (representations in relation to removal or immobilisation of vehicles) shall have effect in relation to a vehicle found in the special parking area as if, for subsection (4), there were substituted the following subsection: —
4
The grounds are —
a
that there were no reasonable grounds for the parking attendant concerned to believe that either —
i
the vehicle had been permitted to remain at rest in the parking place in circumstances specified in section 66(2)(a), (b) or (c) of this Act, or
ii
the vehicle had been permitted to remain at rest in a special parking area (other than in a designated parking place) in circumstances in which an offence would have been committed in respect of the vehicle but for section 76(3) of this Act;
b
that the vehicle had been permitted to remain at rest in the place in question by a person who was in control of the vehicle without the consent of the owner;
c
that the place at which the vehicle was at rest was neither a designated parking place nor in a special parking area;
d
in a case within subsection (1)(d) above, that, by virtue of an exemption given by section 70 of this Act, neither section 69 nor 77(4) of this Act applied to the vehicle at the time in question; or
e
that the penalty or other charge in question exceeded the amount applicable in the circumstances of the case.
3
Section 74(8) of the 1991 Act (fixing of certain parking and other charges for London) shall have effect in relation to the London borough of Harrow as if, after the words “section 69”, there were inserted the words “or section 77(4)”.
4
Section 79(2) of the 1991 Act (application to Crown and visiting forces) shall have effect in relation to a vehicle found in the special parking area as if, for “66 and 69 to 71”, there were substituted “66, 69 to 71, 76 and 77”.
5
Schedule 6 to the 1991 Act (parking penalties) shall have effect in relation to a vehicle found in the special parking area as if —
a
in sub-paragraph (c) of paragraph 2(4), for the words “the parking place” there were substituted the words “the place in question”, and
b
in sub-paragraph (d) of paragraph 2(4), the word “designation” were omitted.
Signed by authority of the Secretary of State for Transport
Steven Norris
Parliamentary Under Secretary of State,
Department of Transport
6th June 1994


text:
1
This Order may be cited as the Inheritance Tax (Indexation) Order 1994.
2
The amounts which, unless Parliament otherwise determines, will be treated by virtue of section 8 of the Inheritance Tax Act 1984 as specified in the Table in Schedule 1 to that Act in relation to chargeable transfers on or after 6th April 1995 are as follows —
TABLE OF RATES OF TAX
Portion of value Rate of tax Lower Limit Upper Limit Per cent
£ £ 0 154,000 NIL 154,000 — 40
Timothy Kirkhope
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
29th November 1994


text:
Citation and commencement
1
These Regulations may be cited as the Wireless Telegraphy (Short Range Devices) (Exemption) (Amendment) Regulations 1994 and shall come into force on1st October 1994.
Interpretation
2
In these Regulations “the Principal Regulations ” means the Wireless Telegraphy (Short Range Devices) (Exemption) Regulations 1993 .
Amendment of the Wireless Telegraphy (Short Range Devices) (Exemption) Regulations 1993
3
In regulation 3 of the Principal Regulations —
a
after the word “Regulations” in line 1 there shall be inserted the words “unless the context otherwise requires”;
b
after the definition of “authorised person” there shall be inserted the following —
“direct sequence spread spectrum modulation” means a form of modulation where a combination of data to be transmitted and a known code sequence (chip sequence) is used to directly modulate a carrier;
;
c
after the definition of “field strength” there shall be inserted the following —
“frequency hopping spread spectrum modulation” means a technique in which the transmitted signal occupies a number of frequencies in time, each for some period of time;
; and
d
after the definition of “ mW ” there shall be inserted the following —
“public telecommunication system” shall be construed in accordance with section 9(1) of the Telecommunications Act 1984;
.
4
For regulation 4 of the Principal Regulations there shall be substituted the following —
Exemption
4
1
Subject to paragraph (2) below and regulation 5, the establishment, installation and use of any relevant short range device are hereby exempted from the provisions of section 1(1) of the Wireless Telegraphy Act 1949.
2
The exemption in paragraph (1) above shall not apply to any relevant short range device of a description set out in paragraph 14 of the Schedule hereto forming part of a public telecommunication system.
5
In the Schedule to the Principal Regulations —
a
for paragraph 4 there shall be substituted the following —
Fixed Alarms
4
Wireless telegraphy apparatus designed or adapted —
a
for the transmission of non-verbal signals to wireless telegraphy receiving apparatus installed in or upon a building or vessel in order to activate an alarm; and
b
so as to be capable of use only on one of the frequencies and at a power not exceeding the maximum for such frequencies specified in the table below —
Frequencies Maximum power erp
161.275 MHz 10 mW 173.225 MHz 10 mW 458.825 MHz 100 mW
;
b
paragraph 8 shall be deleted;
c
for paragraph 9 there shall be substituted the following —
Mobile and Transportable Alarms
9
Wireless telegraphy apparatus designed or adapted —
a
for the transmission of non-verbal signals to wireless telegraphy receiving apparatus giving warning that the animal, object or person to which the wireless telegraphy transmitting apparatus is attached or located in or upon requires attention or is being interfered with; and
b
so as to be capable of use only on one of the frequencies and at a power not exceeding the maximum for such frequencies, specified in the table below —
Frequencies Maximum power erp
161.275 MHz 10 mW 173.1875 MHz 10 mW 458.8375 MHz 100 mW
; and
d
for paragraph 14 there shall be substituted the following —
Short Range Data Links
14
Wireless telegraphy apparatus designed or adapted —
a
for the provision of short range data links; and
b
so as to be capable of use only within the frequency bands and at a power not exceeding the maximum for such frequency bands, for each category of apparatus, specified in the table below —
Category Description of apparatus Frequencies Maximum power eirp
1 Apparatus designed solely for use within one building 2.445-2.455 GHz 100 mW 2 Apparatus designed solely for use within one building 10.675-10.699 GHz 1 W 3 Wideband Wireless Data Systems designed for indoor and/or outdoor use using frequency hopping spread spectrum modulation 2.4-2.4835 GHz 100 mW (Spectral power density 100 mW/ 100 kHz ) 4 Wideband Wireless Data Systems designed for indoor and/or outdoor use using direct sequence spread spectrum modulation 2.4-2.4835 GHz 100 mW (Spectral power density 10 mW/MHz)
Ian Taylor
Parliamentary Under-Secretary of State
Department of Trade and Industry
31st August 1994


text:
Citation and commencement
1
This Order may be cited as the North Kent Healthcare National Health Service Trust (Establishment) Amendment Order 1994, and shall come into force on 1st April 1994.
Amendment of Establishment Order
2
For paragraph (2) of article 3 of the North Kent Healthcare National Health Service Trust (Establishment) Order 1993 (nature and functions of the trust) there shall be substituted the following paragraph: —
2
The trust’s functions (which include functions which the Secretary of State considers appropriate in relation to the provision of services by the trust for one or more health authorities) shall be —
a
to own and manage hospital accommodation and services provided at Keycol Hospital, Newington, Nr Sittingbourne, Kent ME9 8NG and associated hospitals;
b
to manage community health services provided from Keycol Hospital, Newington, Nr Sittingbourne, Kent ME9 8NG and to own the associated premises.
.
Signed by authority of the Secretary of State for Health
Tom Sackville
Parliamentary Under Secretary of State,
Department of Health
17th March 1994


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Local Authorities (Charges for Land Searches) Regulations 1994 and shall come into force on the day after the day on which they are made.
2
In these Regulations “relevant authority” means a district council, a county council, the council of a London borough, the Common Council of the City of London or the Council of the Isles of Scilly.
Power to impose charges
2
1
A relevant authority may impose a charge in respect of answering enquiries —
a
concerning the discharge of the authority’s functions in relation to land which is, or is proposed to be —
i
the subject of a transaction between third parties, or
ii
offered for sale by a third party; or
b
in connection with a transfer by the authority of any interest in land.
2
Nothing in paragraph (1) above enables charges to be made in respect of enquiries pursuant to the Local Land Charges Act 1975 .
3
A charge imposed under this regulation is payable by the person making the enquiry.
Amount of charge
3
The amount of a charge is to be at the local authority’s discretion, and in determining that amount the authority shall have regard to its costsin dealing with enquiries within the description in regulation 2(1).
Signed by Authority of the Secretary of State
G. S. K. Young
Minister of State,
Department of the Environment
12th July 1994


text:
1
These Regulations may be cited as the Merchant Shipping (BCH Code) (Amendment) Regulations 1994 and shall come into force on 1st September 1994.
2
The Merchant Shipping (BCH Code) Regulations 1987 are hereby amended as follows.
3
In regulation 1(2) —
a
in the definition of “1974 SOLAS Convention” there shall be inserted after “11th April 1989”, “and on 25th May 1990 and 23rd May 1991”;
b
in the definition of “Annex II ” after “17th March 1989” there shall be inserted “and on 30th October 1992”;
c
in the definition of “BCH Code” for “(1990 Edition)” there shall be substituted “(1993 Edition)”;
d
for the definitions commencing “Category A” there shall be substituted the following definitions —
“Category A”, “Category B” and “Category C” mean respectively, in relation to a substance listed in column a of the table in Chapter 17 of the IBC Code, the pollution category assigned to that substance in column c of that table;
;
e
in the definition of “chemical tanker”, for “Chapter VI of the BCH Code” there shall be substituted “Chapter 17 of the IBC Code”;
f
after the definition of “Control of Pollution by Noxious Liquid Substances Regulations” there shall be inserted the following definition —
“IBC Code” means the International Code for the Construction and Equipment of Ships Carrying Dangerous Chemicals in Bulk (1994 edition) published by the International Maritime Organisation;
;
g
in the definition of “ MARPOL 1973/78” there shall be inserted after “17th March 1989”, “and 30th October 1992”.
4
In regulation 1(3) —
a
in sub-paragraph (c) the words “and Chapter VI” shall be omitted;
b
for sub-paragraph (f) there shall be substituted the following sub-paragraph —
f
any reference to the 1974 SOLAS Convention shall be construed as a reference to that Convention as defined in these Regulations.
.
5
After paragraph (3) of regulation 1 there shall be inserted the following paragraph —
4
Any reference in these Regulations to any of the following —
a
Code for the Construction and Equipment of Ships Carrying Dangerous Goods in Bulk;
b
International Code for the Construction and Equipment of Ships Carrying Dangerous Goods in Bulk;
c
International Code for the Construction and Equipment of Ships Carrying Liquefied Gases in Bulk;
d
MARPOL 1973/78;
e
1974 SOLAS Convention;
shall include a reference to any document amending it which is considered by the Secretary of State to be relevant from time to time and is specified in a Merchant Shipping Notice.
.
6
For regulation 3, there shall be substituted the following regulation —
Compliance with Code
3
Every chemical tanker to which these Regulations apply shall be constructed, equipped and operated in accordance with the requirements relevant to it of Chapter II to IV inclusive and VIII of the BCH Code.
.
7
The text in regulation 7 shall become paragraph (1), and the following paragraph shall be added —
2
For the purposes of these Regulations, the results of a verification or test shall be accepted if the verification or test is carried out by a body or laboratory in a member State other than the United Kingdom offering suitable and satisfactory guarantees of technical and professional competence and independence.
.
8
In regulation 10, for the words “£1,000” in both places where they occur there shall be substituted the words “the statutory maximum”.
9
The Schedule shall be omitted.
Signed by authority of the Secretary of State for Transport
Goschen
Parliamentary Under Secretary of State,
Department of Transport
4th August 1994


text:
1
This Order may be cited as the Council Tax (Discount Disregards) (Amendment) Order 1994 and shall come into force on 1st April 1994.
2
The Council Tax (Discount Disregards) Order 1992 shall be amended —
a
in article 3 (the severely mentally impaired), by the addition, at the end of paragraph (2), of the following sub-paragraph —
j
income support where the applicable amount includes a disability premium in respect of which the additional condition in paragraph 12(1)(b) of Schedule 2 to the Income Support (General) Regulations 1987 is satisfied.
;
b
in article 4 (students, etc. ), in the definition of “student”, by the deletion of the words from “other” to “Act”; and
c
in Schedule 1 (definition of students, etc.), in paragraph 7(1), by the substitution of “or 8” for “8, 10 or 11”.
Signed by authority of the Secretary of State for the Environment
David Curry
Minister of State,
Department of the Environment
23rd February 1994
John Redwood
Secretary of State for Wales
2nd March 1994