text:
Citation, commencement and interpretation
1
1
These Rules may be cited as the Patents (Amendment) Rules 2005, and shall come into force on 1st October 2005.
2
In these Rules —
“the 1995 Rules ” means the Patents Rules 1995 ;
“the Fees Rules ” means the Patents (Fees) Rules 1998 .
3
Unless the context otherwise requires, a reference to a numbered rule or Schedule is a reference to a rule of, or a Schedule to, the 1995 Rules.
Publication of names and addresses of inventors
2
After rule 15 there shall be inserted —
Waiving the right to be mentioned
15A
1
The inventor may, before preparations for the application’s publication have been completed by the Patent Office, apply to the comptroller in writing to waive his right —
a
to have his name and address mentioned as those of the inventor; or
b
to have his address mentioned as that of the inventor.
2
An application by an inventor under paragraph (1)(a) —
a
shall include his reasons for making the application; and
b
shall be accepted by the comptroller where the comptroller is satisfied by those reasons.
3
An application by an inventor under paragraph (1)(b) shall be accepted by the comptroller.
4
Where the comptroller has accepted an inventor’s application to make a waiver under this rule, the inventor may apply to the comptroller to end that waiver.
5
The comptroller may, if he thinks fit, accept an application to end a waiver, and his acceptance may be made subject to such conditions as he may direct.
6
An application under paragraph (1)(a) or (b) or under paragraph (4) may also be made by a person who is not the inventor, but who has been identified as such for the purposes of section 13(2).
7
Where a person makes an application in reliance on paragraph (6), the reference in this rule to an application to waive his right to have his name and address (or his address) mentioned shall be construed as a reference to an application not to have his name and address (or his address) mentioned (and paragraphs (4) and (5) are to be construed accordingly).
.
3
For rule 27 there shall be substituted —
Publication of application
27
1
The period prescribed for the purposes of section 16(1) shall be —
a
where there is no declared priority date, the period of 18 months beginning with the date of filing of the application; or
b
where there is a declared priority date, the period of 18 months beginning with that date.
2
Where a person’s application under rule 15A(1)(a) or (b) has been accepted by the comptroller, the comptroller shall ensure that the application for the patent as published under section 16 does not mention his name and address as those of the person believed to be the inventor (or, as the case may be, his address as that of the person so believed).
.
4
1
In rule 44(2) —
a
for the words “Upon such publication, the comptroller” there shall be substituted “Subject to paragraph (2A), upon such publication the comptroller”; and
b
the words from “Provided” to the end of the paragraph shall be omitted.
2
After rule 44(2) there shall be inserted —
2A
Where a person’s application under rule 15A(1)(a) or (b) has been accepted by the comptroller, the comptroller may omit from the register his name and address (or, as the case may be, his address) as that of the person believed to be the inventor.
.
5
In rule 93(4) —
a
the word “and” immediately after sub-paragraph (f) shall be omitted; and
b
at the end of sub-paragraph (g) there shall be inserted —
; and
that, where the comptroller has accepted a person’s application under rule 15A(1)(a) or (b), no document from which his name and address can be identified as those of the inventor or of the person believed to be the inventor (or, as the case may be, from which his address can be so identified) shall be open to inspection unless the comptroller otherwise directs
.
Renewal of patents
6
For rule 39 there shall be substituted —
Renewal of patents: general
39
1
In this rule and in rules 39A to 39C —
“prescribed period” means the period prescribed by rule 39A or 39B for the payment of a renewal fee;
“renewal date” has the meaning given in rules 39A(2) to (4) and 39B(3);
“renewal fee” means the fee prescribed in respect of a renewal date .
2
If the renewal fee is not paid by the end of the prescribed period, the patent shall cease to have effect at the end of the renewal date.
3
Subject to paragraph (4), Patents Form 12/77 must be filed within the prescribed period.
4
Where payment is made pursuant to section 25(4) , Patents Form 12/77 must accompany the renewal fee and the prescribed additional fee.
5
On receipt of the renewal fee the comptroller shall issue a certificate of payment.
Renewal of patents: first renewal
39A
1
This rule prescribes the period for the payment of a renewal fee in respect of the first renewal date.
2
Subject to paragraphs (3) and (4) —
a
the first renewal date is the fourth anniversary of the date of filing; and
b
the prescribed period is the period of three months ending with the last day of the month in which that renewal date falls.
3
Where a patent is granted under the Act in the period of three months ending with the fourth anniversary of the date of filing, or at any time after that anniversary —
a
the first renewal date is the last day of the period of three months beginning with the date on which the patent was granted; and
b
the prescribed period begins with the date on which the patent was granted and ends with the last day of the month in which that renewal date falls.
4
Where the grant of a patent is mentioned in the European Patent Bulletin in the period of three months ending with the fourth anniversary of the date of filing, or at any time after that anniversary —
a
the first renewal date is the later of —
i
the last day of the period of three months beginning with the date on which the grant of the patent was mentioned in the European Patent Bulletin (case A); or
ii
the next anniversary of the date of filing to fall after the date on which the grant of the patent was so mentioned (case B); and
b
the prescribed period is —
i
in case A, the period beginning with the date on which the grant of the patent was mentioned in the European Patent Bulletin and ending with the last day of the month in which the first renewal date falls; or
ii
in case B, the period of three months ending with the last day of the month in which the first renewal date falls.
Renewal of patents: subsequent renewals
39B
1
This rule prescribes the period for the payment of a renewal fee in respect of renewal dates subsequent to the first renewal date.
2
The prescribed period is the period of three months ending with the last day of the month in which the renewal date falls.
3
For those purposes —
a
the second renewal date is the next anniversary of the date of filing to fall after the first renewal date; and
b
each subsequent renewal date is the anniversary of the previous renewal date.
Renewal notice
39C
1
This rule applies where the renewal fee has not been received by the end of the prescribed period.
2
The comptroller shall, within the period of six weeks immediately following the end of the prescribed period, and if the fee remains unpaid, send a renewal notice to the proprietor of the patent.
3
The comptroller shall send the renewal notice to —
a
the address specified by the proprietor on payment of the last renewal fee (or to another address that has since been notified to him for that purpose by the proprietor); or
b
where such an address has not been so specified or notified, the address for service entered in the register.
4
The renewal notice shall remind the proprietor of the patent —
a
that payment is overdue; and
b
of the consequences of non-payment.
.
7
For rule 41(1)(a) there shall be substituted —
a
may be made at any time during the period ending with the thirteenth month after the end of the period specified in section 25(4);
.
8
For rule 42 there shall be substituted —
42
1
This rule applies where —
a
a patent has ceased to have effect because a renewal fee has not been paid by the end of the period prescribed by rule 39A or 39B, and
b
the renewal fee and the prescribed additional fee have not been paid by the end of the period specified in section 25(4) (“the extended period”).
2
The comptroller shall, within the period of six weeks immediately following the end of the extended period, send a notice to the proprietor of the patent —
a
stating that the extended period has expired, and
b
referring him to the provisions of section 28.
3
The comptroller shall send the notice to the address specified by rule 39C(3).
.
9
In rule 92(1)(e) and in paragraph 2(4)(ii) of Schedule 2 , for the words “of six months referred to” there shall be substituted “specified”.
10
In Schedule 4A , for “rule 39(1) and (2)” there shall be substituted “rules 39A and 39B”.
Revocation of patents
11
In rule 75 , after paragraph (7) there shall be inserted —
8
Where an applicant is one of the proprietors of the patent, any reference in this rule to the proprietor of the patent shall be construed as a reference to those other proprietors who do not make the application.
9
Where the proprietor of the patent makes (or, where there is more than one proprietor, all the proprietors make) an application for revocation of a patent —
a
paragraphs (2) to (8) do not apply; and
b
the comptroller shall give such directions as he may think fit with regard to the procedure for determining the application.
.
Patent Office opinions
12
After rule 77 there shall be inserted —
Opinions by Patent Office
Interpretation
77A
In rules 77B to 77K, unless the context otherwise requires —
“request” means a request for an opinion under section 74A;
“requester” means the person who makes that request;
“patent” means the patent to which that request relates;
“patent holder” means the proprietor of that patent and any exclusive licensee of the patent;
“proceedings” means proceedings (whether pending or concluded) before the comptroller, the court or the European Patent Office.
Request for an opinion under section 74A
77B
1
A request shall be made on Patents Form 17/77 and shall be accompanied by a copy and a statement setting out fully —
a
the question upon which an opinion is sought;
b
the requester’s submissions on that question; and
c
any matters of fact which are requested to be taken into account.
2
The statement shall be accompanied by —
a
the name and address of any persons, of whom the requester is aware, having an interest in that question; and
b
particulars of any proceedings of which the requester is aware which relate to the patent and which may be relevant to that question.
3
However, where the requester is acting as an agent in making the request, the persons referred to in paragraph (2)(a) do not include the person for whom the requester is so acting.
4
The statement shall be accompanied by a copy of any evidence or other document (except a published United Kingdom specification or application) which is referred to in the statement.
5
Each such statement, evidence or other document must be provided in duplicate.
Entry in the register
77C
The comptroller shall cause to be entered in the register —
a
a notice that a request under section 74A(1)(a) or (b) has been received;
b
a notice that a request has been refused or withdrawn;
c
a notice that an opinion has been issued; and
d
such other particulars concerning opinions or requests as he may think fit.
Refusal or withdrawal of request
77D
1
The comptroller shall not issue an opinion if —
a
the request appears to him to be frivolous or vexatious; or
b
the question upon which the opinion is sought appears to him to have been sufficiently considered in any proceedings.
2
The comptroller shall not issue an opinion if the requester gives him notice in writing that the request is withdrawn.
3
If the comptroller intends at any time —
a
to refuse the request because the condition in paragraph (1)(a) or (b) is satisfied; or
b
to refuse the request because, in accordance with section 74A(3)(b), he considers it inappropriate in all the circumstances to issue an opinion,
he shall notify the requester accordingly.
Notification and advertisement of request
77E
1
The comptroller shall notify the following persons of the request (except where the person concerned is the requester) —
a
the patent holder;
b
any holder of a licence or sub-licence under the patent which has been registered under rule 46;
c
any person who has made a request in respect of the patent under rule 92(1)(ff) ; and
d
any person who is specified under rule 77B(2)(a).
2
In addition, the comptroller may notify of the request any persons who appear to him to be likely to have an interest in the question upon which the opinion is sought.
3
The comptroller shall send a copy of the form and statement filed under rule 77B(1) to each person so notified, together with a copy of such other documents filed under rule 77B as he sees fit.
4
The comptroller shall advertise a request in such manner as he may think fit.
5
However, if the request is refused or withdrawn before a notification has been made under paragraph (1) —
a
the patent holder alone shall be notified of the request (and of the fact that it has been refused or withdrawn); and
b
paragraphs (3) and (4) do not apply.
Submission of observations and observations in reply
77F
1
If the request has not been refused or withdrawn, any person may, before the end of the relevant period, file observations on any issue raised by the request.
2
Such observations may include reasons why the comptroller should refuse the request.
3
Any person who files observations under paragraph (1) shall ensure that, before the end of the relevant period, a copy of those observations is received —
a
where that person is not the patent holder, by the patent holder; and
b
by the requester.
4
A person to whom observations are sent under paragraph (3) may, not later than two weeks after the end of the relevant period, file observations confined strictly to matters in reply.
5
Any person who files observations under paragraph (4) shall ensure that, within that period of two weeks, a copy of those observations is received —
a
where that person is the requester, by the patent holder; and
b
where that person is the patent holder, by the requester.
6
If it is reasonably possible, the observations filed under this rule and the copies of such observations shall be delivered only in electronic form or using electronic communications.
7
For the purposes of this rule, the relevant period is the period of four weeks beginning with the date of advertisement under rule 77E(4).
Issue of the opinion
77G
1
After the end of the procedure under rule 77F, the comptroller shall refer the request to an examiner for the preparation of the opinion.
2
The comptroller shall issue the opinion that has been prepared by sending a copy to —
i
the requester;
ii
the patent holder; and
iii
any other person who filed observations under rule 77F(1).
Review of opinion
77H
1
The patent holder may, before the end of the period of three months beginning with the date on which the opinion is issued, apply to the comptroller for a review of the opinion.
2
However, such proceedings for a review may not be brought (or if brought may not be continued) if the issue raised by the review has been decided in other proceedings.
3
The application shall be made on Patents Form 2/77, and shall be accompanied by a copy and a statement in duplicate setting out fully the grounds on which the review is sought.
4
The statement shall contain particulars of any proceedings of which the applicant is aware which may be relevant to the question whether the proceedings for a review may be brought or continued.
5
The application may be made on the following grounds only —
a
that the opinion wrongly concluded that the patent was invalid, or was invalid to a limited extent; or
b
that, by reason of its interpretation of the specification of the patent, the opinion wrongly concluded that a particular act did not or would not constitute an infringement of the patent.
Procedure on review
77I
1
Upon receipt of the application, the comptroller shall send a copy of the form and statement filed under rule 77H —
a
to the requester (if different from the applicant); and
b
to all persons who filed observations under rule 77F.
2
The comptroller shall advertise the application in such manner as he may think fit.
3
Before the end of the relevant period, any person may file a statement in support of the application or a counter-statement contesting it (which in either case must be in duplicate), and on so doing shall become a party to the proceedings.
4
The relevant period is the later to end of the following periods —
a
the period of four weeks beginning with the date that the application is advertised under paragraph (2);
b
the period of two months beginning with the date on which the opinion is issued under rule 77G(2).
5
The comptroller shall send to the other parties a copy of each statement or counter-statement filed under paragraph (3).
6
The comptroller may give such directions as he thinks fit with regard to the subsequent procedure.
Outcome of review
77J
1
Upon the completion of the proceedings under rule 77I the comptroller shall either —
a
set aside the opinion in whole or in part; or
b
decide that no reason has been shown for the opinion to be set aside.
2
A decision under paragraph (1)(a) or (b) shall not estop any party to proceedings from raising any issue regarding the validity or the infringement of the patent.
Appeals against a decision on review
77K
No appeal under section 97 shall lie from a decision to set aside the opinion under rule 77J(1)(a), except where the appeal relates to a part of the opinion that is not set aside.
.
13
In rule 92(1), after paragraph (f) there shall be inserted —
ff
as to when an opinion has been requested under rule 77B;
.
14
1
In rule 93(4)(a), after “document” there shall be inserted “(other than a document filed in connection with a request under section 74A)”.
2
In rule 94(1), after “Patents Form” there shall be inserted “or a document filed in connection with a request under section 74A”.
15
In rule 102 —
a
after paragraph (1) there shall be inserted —
1A
The comptroller may remit the whole or part of the fee payable in respect of a request for an opinion under section 74A where he has refused the request.
; and
b
in paragraph (2), after “paragraph (1)(b)” there shall be inserted “or (1A)”, and after “applicant” there shall be inserted “or the requester of the opinion”.
16
In rule 108(1), after “71 or 72,” there shall be inserted “or under rule 77H,”.
17
In rule 112 —
a
after “counter-statement”, in both places where it occurs, there shall be inserted “, observations”; and
b
after “a copy of any evidence” there shall be inserted “or observations”.
18
In rule 113, after paragraph (5) there shall be inserted —
5A
For the purposes of paragraph (4), the institution of proceedings before the comptroller includes the making of a request for an opinion under section 74A.
.
Security for costs
19
After rule 89 there shall be inserted —
Security for costs or expenses
89A
1
The conditions prescribed for the purposes of making an order for security for costs under section 107(4) are that the party against whom the order is made —
a
is resident outside the United Kingdom, but not resident in —
i
a Brussels Contracting State,
ii
a Lugano Contracting State, or
iii
a Regulation State,
as defined in section 1(3) of the Civil Jurisdiction and Judgments Act 1982 ;
b
is a company or other body (whether incorporated inside or outside the United Kingdom) and there is reason to believe that it will be unable to pay another party’s costs if ordered to do so;
c
has changed his address for service with a view to evading the consequences of the litigation;
d
has failed to furnish an address for service or furnished an incorrect address for service; or
e
has taken steps in relation to his assets that would make it difficult to enforce an order for costs against him.
2
In relation to proceedings in Scotland, references in this rule to costs are to be construed as references to expenses.
.
Amendment of the Patents (Fees) Rules 1998
20
The Fees Rules shall be amended as follows.
21
For rule 3 of those Rules substitute —
3
1
Except where rule 3A or 3B applies, the fees to be paid in respect of any matters arising under the Patents Act 1977 or the Patents Act 1949 are those specified in Parts A and B of the Schedule .
2
Where a form —
a
is required to be used by the Patents Rules 1995 or the Patents Rules 1968 , and
b
is specified in Part A or Part B of the Schedule as the corresponding form in relation to any matter,
that form shall be accompanied by the fee specified in respect of that matter.
3
Paragraph (2) is without prejudice to any provision of those Rules which permits payment to be made before or after the form has been filed.
.
22
After rule 3 insert —
3A
1
Subject to paragraphs (2) and (3), the fee to be paid to keep a patent in force after a renewal date which falls on the anniversary indicated in the first column of the first table in Part AA of the Schedule is the amount specified in relation to that anniversary in the second column.
2
Where rule 39A(3) of the 1995 Rules applies, the fee to be paid to keep a patent in force after the first renewal date is the sum of the following amounts —
a
the amount specified in relation to the relevant anniversary, and
b
the amounts specified in relation to all previous anniversaries.
3
Where rule 39A(4) of the 1995 Rules applies, the fee to be paid to keep a patent in force after the first renewal date is the amount specified in relation to the relevant anniversary.
4
For the purposes of paragraphs (2) and (3), the relevant anniversary is the last anniversary to fall on or before the first renewal date.
3B
1
The additional fees prescribed for late payment under section 25(4) of the Patents Act 1977 are specified in the second table in Part AA of the Schedule.
2
Where payment is made before the end of the month indicated in the first column of that table, the fee to be paid is the amount specified in the second column.
.
23
1
In Part A of the Schedule to the Fees Rules, at the end of the entry for Patents Form 2/77 —
a
in the second column, insert “On application under rule 77H for the review of an opinion”; and
b
at the corresponding place in the third column, insert “50”.
2
In Part A of that Schedule, in the entry for Patents Form 12/77 —
a
for the wording contained in the second column, substitute “ See Part AA of this Schedule ”; and
b
omit the list of fees contained in the third column.
3
In Part A of that Schedule, after the entry for Patents Form 16/77, insert a new entry as follows —
a
in the first column, insert “17/77”;
b
in the second column, insert “On request for an opinion under section 74A”; and
c
in the third column, insert “200”.
24
After Part A of the Schedule to the Fees Rules, insert a new Part AA as set out in the Schedule to these Rules .
Transitional provisions
25
Rule 19 of these Rules does not apply in respect of proceedings commenced before 1st October 2005.
26
In the following rules —
“the original rule 39” means rule 39 of the 1995 Rules as it stands immediately before 1st October 2005;
“the original restoration period” means the period prescribed for an application for the restoration of a patent by rule 41(1) of the 1995 Rules (as those Rules stand immediately before 1st October 2005);
“the new restoration period” means the period prescribed for such an application by rule 41(1) of the 1995 Rules (as amended by these Rules);
“the amended Fees Rules” means the Fees Rules as amended by rules 20 to 24 of these Rules;
“the original Fees Rules” means the Fees Rules as they stand immediately before 1st October 2005.
27
1
Where the period prescribed for the payment of a renewal fee by the original rule 39 expires on or after 1st October 2005, rules 39 to 39C as substituted by rule 6 of these Rules shall apply in respect of that payment.
2
Where that period expires before 1st October 2005, rule 42 as substituted by rule 8 of these Rules shall have effect as if the reference to rule 39A or 39B were a reference to paragraphs (1) or (2) of the original rule 39.
28
1
Where the original restoration period expires before 1st October 2005, that period shall be the period prescribed for an application under section 28 for the restoration of the patent.
2
Where the original restoration period expires on or after 1st October 2005, the period prescribed for such an application shall be the new restoration period.
29
The amended Fees Rules shall have effect in relation to any fees which are to be paid on or after 1st October 2005.
30
1
This rule applies where —
a
the period for the payment of a renewal fee prescribed by the original rule 39 expires before 1st October 2005, and
b
the period specified by section 25(4) as amended by the Patents Act 2004 (“the late payment period”) ends after 1st October 2005.
2
Paragraphs (3) and (4) have effect in relation to the additional fees prescribed for late payment.
3
The fee prescribed by the original Fees Rules in respect of the month of the late payment period in which 1st October 2005 falls shall (as from that date) continue to be the fee prescribed, but the period in respect of which it is prescribed shall not expire until the end of 31st October 2005.
4
The additional fees prescribed in respect of the remainder of the late payment period shall be the fees prescribed for the remaining months of that period by the amended Fees Rules.
Alun Michael
Minister for Industry and the Regions
Department for Trade and Industry
5th September 2005


type: legislation

jurisdiction: UK

text:
1
These Regulations may be cited as the Education (Induction Arrangements for School Teachers) (Consolidation) (England) (Amendment) Regulations 2005 and shall come into force on 1st September 2005.
2
The Education (Induction Arrangements for School Teachers) (Consolidation) (England) Regulations 2001 are amended as follows —
a
in regulation 3 —
i
after the definition of “the 1998 Act” insert —
“the 1999 Qualifications Regulations ” means the Education (Teachers' Qualifications and Health Standards) (England) Regulations 1999 ;
“the 2002 Act ” means the Education Act 2002 ;
“the 2003 Qualifications Regulations ” means the Education (School Teachers' Qualifications) (England) Regulations 2003 ;
;
ii
omit the definition of “core subject”;
iii
omit the definition of “foundation subject”;
iv
in the definition of “key stage”, for “section 355(1) of the 1996 Act” substitute “section 82(1) of the 2002 Act”;
b
in regulation 8(3)(a), for “includes all the core and other foundation subjects specified in relation to the third and fourth key stages in section 354(2) of the 1996 Act” substitute “includes the relevant programme of study specified under section 84 or 85 of the 2002 Act in relation to every core or other foundation subject”;
c
in regulation 8(3)(b), for “section 353 of the 1996 Act (the National Curriculum), other than the requirements of paragraph (c) of that section (assessment arrangements)” substitute “section 84 of the 2002 Act other than the requirements in relation to assessment arrangements”;
d
in regulation 10, renumber the second of the two paragraphs numbered (4) as paragraph (5) ;
e
for paragraph 16 of Schedule 2 , substitute —
16
A person who is a qualified teacher who became so qualified by virtue of —
a
paragraphs 1(1)(b) and 10 of Schedule 3 to the 1999 Qualifications Regulations ; or
b
regulation 5 of, and paragraph 12 of Schedule 2 to, the 2003 Qualifications Regulations.
;
f
for paragraph 17(c) of Schedule 2, substitute —
c
is a qualified teacher who became so qualified on or after 26 th April 2001 by virtue of —
i
paragraph 1(1)(b) and paragraph 7, 7A or 9 of Schedule 3 to the 1999 Qualifications Regulations ; or
ii
regulation 5 of, and paragraph 9 or 10 of Schedule 2 to, the 2003 Qualifications Regulations; and
;
g
for paragraph 18 of Schedule 2 , substitute —
18
A person who is a qualified teacher who became so qualified by virtue of —
a
paragraphs 1(1)(b) and 10A of Schedule 3 to the 1999 Qualifications Regulations ; or
b
regulation 5 of, and paragraph 13 of Schedule 2 to, the 2003 Qualifications Regulations.
; and
h
after paragraph 19 of Schedule 2, insert the following paragraph —
20
A person who, by virtue of paragraph 17, 18 or 20 of Schedule 1 to the Education (Induction Arrangements for School Teachers) (Wales) Regulations 2003 , may be employed as a teacher in a relevant school in Wales without having satisfactorily completed an induction period.
.
Jacqui Smith
Minister of State
Department for Education and Skills
29th June 2005


text:
Introductory
1
1
This Order may be cited as the Copyright and Performances (Application to Other Countries) Order 2005 and shall come into force on 1st May 2005.
2
In this Order “ the Act ” means the Copyright, Designs and Patents Act 1988.
Literary, dramatic, musical and artistic works, films and the typographical arrangement of published editions
2
1
All the provisions of Part 1 of the Act, insofar as they relate to literary, dramatic, musical and artistic works, films and the typographical arrangement of published editions, apply in relation to the countries indicated in the second column of the table set out in the Schedule so that those provisions apply —
a
in relation to persons who are citizens or subjects of, or are domiciled or resident in, those countries as they apply to persons who are British citizens or are domiciled or resident in the United Kingdom,
b
in relation to bodies incorporated under the laws of those countries as they apply in relation to bodies incorporated under the law of a part of the United Kingdom, and
c
in relation to works first published in those countries as they apply in relation to works first published in the United Kingdom,
subject to paragraph (2).
2
Where a literary, dramatic, musical or artistic work was first published before 1st June 1957 it shall not qualify for copyright protection by reason of section 154 (qualification by reference to author).
Sound recordings
3
1
Except for the provisions listed in paragraph (2)(a), all the provisions of Part 1 of the Act, insofar as they relate to sound recordings, apply in relation to the countries indicated in the third column of the table set out in the Schedule so that those provisions apply —
a
in relation to persons who are citizens or subjects of, or are domiciled or resident in, those countries as they apply to persons who are British citizens or are domiciled or resident in the United Kingdom,
b
in relation to bodies incorporated under the laws of those countries as they apply in relation to bodies incorporated under the law of a part of the United Kingdom, and
c
in relation to works first published in those countries as they apply in relation to works first published in the United Kingdom.
2
Where in the third column of the table set out in the Schedule the entry for a country —
a
includes an asterisk (*), the following provisions of Part 1 of the Act, insofar as they relate to sound recordings, also apply to that country —
i
section 18A (infringement by rental or lending of work to the public) in so far as it applies to lending;
ii
section 19 (infringement by playing of work in public) ;
iii
section 20 (infringement by communication to the public) ;
iv
section 26 (secondary infringement: provision of apparatus for infringing performance, &c); and
v
section 107(2A) and (3) (criminal liability for communicating to the public or playing a sound recording) ;
b
includes a hash (#), the following provisions of Part 1 of the Act, insofar as they relate to sound recordings, also apply to that country —
i
section 20 (infringement by communication to the public), except that references to communication to the public do not include the broadcasting of a sound recording; and
ii
section 107(2A) (criminal liability for communicating to the public), except that it does not apply in relation to the broadcasting of a sound recording.
Wireless broadcasts
4
1
Except for the provisions listed in paragraph (2), all the provisions of Part 1 of the Act, insofar as they relate to wireless broadcasts, apply in relation to the countries indicated in the fourth column of the table set out in the Schedule so that those provisions apply —
a
in relation to persons who are citizens or subjects of, or are domiciled or resident in, those countries as they apply to persons who are British citizens or are domiciled or resident in the United Kingdom,
b
in relation to bodies incorporated under the laws of those countries as they apply in relation to bodies incorporated under the law of a part of the United Kingdom, and
c
in relation to broadcasts made from those countries as they apply in relation to broadcasts made from the United Kingdom,
subject to paragraphs (3) to (5).
2
The following provisions of Part 1 of the Act, insofar as they relate to wireless broadcasts, also apply in relation to a country where its entry in the fourth column of the table set out in the Schedule does not include an asterisk (*) —
a
section 18A (infringement by rental or lending of work to the public);
b
section 19 (infringement by showing or playing of work in public), but only insofar as it relates to broadcasts other than television broadcasts;
c
section 20 (infringement by communication to the public), except in relation to broadcasting by wireless telegraphy;
d
section 26 (secondary infringement: provision of apparatus for infringing performance, &c), but only insofar as it relates to broadcasts other than television broadcasts;
e
section 107(2A) (criminal liability for communicating to the public), except in relation to broadcasting by wireless telegraphy.
3
The provisions of Part 1 of the Act do not apply in relation to a wireless broadcast made from a place in a country, referred to in paragraph (4), before the relevant date.
4
The relevant date in relation to a country —
a
where its entry in the fourth column of the table set out in the Schedule includes an “(X)”, is 1st June 1957;
b
where its entry in the fourth column of the table set out in the Schedule includes a “(Y)”, is 1st January 1996; or
c
where there is a date next to its entry in the fourth column of the table set out in the Schedule, is that date.
5
For the purposes of section 14(5) of the Act (duration of copyright in repeats) any wireless broadcast which does not qualify for copyright protection shall be disregarded.
Other broadcasts
5
All the provisions of Part 1 of the Act, insofar as they relate to broadcasts (other than wireless broadcasts), apply in relation to the countries indicated in the fifth column of the table set out in the Schedule so that those provisions apply —
a
in relation to persons who are citizens or subjects of, or are domiciled or resident in, those countries as they apply to persons who are British citizens or are domiciled or resident in the United Kingdom,
b
in relation to bodies incorporated under the laws of those countries as they apply in relation to bodies incorporated under the law of a part of the United Kingdom, and
c
in relation to broadcasts made from those countries as they apply in relation to broadcasts made from the United Kingdom.
Performances
6
1
The countries in respect of which the word “designated” is included in the sixth column of the table set out in the Schedule are designated as enjoying reciprocal protection under Part 2 of the Act.
2
The countries in respect of which the word “deemed” is included in the sixth column of the table set out in the Schedule shall be treated as if they were designated as enjoying reciprocal protection under Part 2 of the Act, except that —
a
in that Part the term “recording” shall be construed as applying only to sound recordings (and not to films);
b
the following provisions of Part 2 of the Act shall not apply —
i
section 182C (consent required for rental or lending of copies to public), insofar as it relates to lending ;
ii
section 182D (right to equitable remuneration for exploitation of sound recording);
iii
section 183 (infringement of performer’s rights by use of recording made without consent);
iv
sections 185 to 188 (rights of person having recording rights);
v
section 198(2) (criminal liability for playing or communicating to the public); and
c
where in the sixth column of the table set out in the Schedule the entry for a country includes an asterisk (*), the following provisions of Part 2 of the Act shall also not apply —
i
section 182CA (consent required for making available to the public) ;
ii
section 198(1A) (criminal liability for making available to the public).
Savings
7
1
For the purposes of this article an act is an “excluded act” where —
a
a person (A) has incurred any expenditure or liability in connection with the act; and
b
he —
i
began in good faith to do the act, or
ii
made in good faith effective and serious preparations to do the act,
at a time when the act neither infringed nor was restricted by the relevant rights in the work or performance.
2
Where another person (B) acquires those relevant rights pursuant to this Order, A has the right —
a
to continue to do the excluded act, or
b
to do the excluded act,
notwithstanding that the excluded act infringes or is restricted by those relevant rights.
3
Where B, or his exclusive licensee, pays reasonable compensation to A paragraph (2) no longer applies.
4
Where —
a
B offers to pay compensation to A under paragraph (3); but
b
A and B cannot agree on what compensation is reasonable,
either person may refer the matter to arbitration.
5
In this article “relevant rights” means copyright, the rights conferred by Chapter 4 of Part 1 of the Act and the rights conferred by Part 2 of the Act.
Revocations
8
The following Orders are revoked —
a
the Copyright (Application to the Isle of Man) Order 1992 ;
b
the Copyright (Application to Other Countries) Order 1999 ;
c
the Performances (Reciprocal Protection) (Convention Countries and Isle of Man) Order 2003 ;
d
the Copyright (Application to Other Countries)(Amendment) Order 2003 .
K Galloway
Clerk of the Privy Council


text:
Title, commencement, extent and application
1
1
These Regulations may be cited as the Potatoes Originating in the Netherlands (Revocation) (England) Regulations 2005 and shall come into force on 7th March 2005.
2
These Regulations extend to England and Wales but apply only in relation to England.
Revocation of Regulations
2
The following Regulations are revoked insofar as they apply to England —
a
the Potatoes Originating in the Netherlands Regulations 1997 ; and
b
the Potatoes Originating in the Netherlands (Amendment) Regulations 1998 .
Ben Bradshaw
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
9th February 2005


text:
Citation and commencement
1
These Regulations may be cited as the Pensions Regulator Tribunal (Legal Assistance Scheme – Costs) Regulations 2005 and shall come into force on 15th April 2005.
Interpretation
2
In these Regulations —
“ the Act ” means the Pensions Act 2004;
“advocate” means a barrister, or a solicitor who has obtained a higher courts advocacy qualification in accordance with regulations and rules of conduct of the Law Society of England and Wales or the Law Society of Northern Ireland;
“appropriate officer” means a costs officer of the Supreme Court Costs Office;
“assisted person” means a person in receipt of legal assistance;
“costs judge” means —
in England and Wales, a taxing master of the Supreme Court; and
in Northern Ireland, the Master (Taxing Office);
“legal assistance” means legal assistance in connection with proceedings which are before the Tribunal pursuant to a reference, and with regard to which a determination of the Tribunal disposing of the reference has not yet been made, and includes advice, assistance and representation for the purpose of those proceedings;
“legal assistance order” means a document granting a right to legal assistance in respect of proceedings before the Tribunal;
“the main hearing” means the hearing at which a decision of the Tribunal disposing of the reference is made;
“reference” means —
in England and Wales, a reference to the Tribunal under section 96(3) or 99(7) of the Act; or
in Northern Ireland, a reference to the Tribunal under Article 91(3) or 94(7) of the Pensions (Northern Ireland) Order 2005 ;
“the Regulator” means the Pensions Regulator established under section 1 of the Act;
“representative” means a solicitor or an advocate; and
“the Tribunal” means the Pensions Regulator Tribunal established under section 102 of the Act, and includes any person authorised by it to act on its behalf.
Determination of costs
3
1
Costs in respect of work done under a legal assistance order shall be determined by the appropriate officer in accordance with these Regulations.
2
In determining costs, the appropriate officer shall, subject to the provisions of these Regulations —
a
take into account all the relevant circumstances of the case including the nature, importance, complexity or difficulty of the work and the time involved; and
b
allow a reasonable amount in respect of all work actually and reasonably done.
Authorisation of expenditure
4
1
Where it appears to the solicitor necessary for the proper conduct of proceedings before the Tribunal for costs to be incurred under the legal assistance order by taking any of the following steps —
a
obtaining a written report or opinion of one or more experts;
b
employing a person to provide a written report or opinion (otherwise than as an expert); or
c
performing an act which is either unusual in its nature or involves unusually large expenditure,
he may apply to the Tribunal for prior authority to do so.
2
Where the Tribunal authorises the taking of any step specified in paragraph (1), it shall also authorise the maximum to be paid in respect of that step.
Authorisation of travelling and accommodation expenses
5
A representative assigned to an assisted person in any proceedings before the Tribunal may apply to the Tribunal for prior authority for the incurring of travelling and accommodation expenses in order to attend at any hearing in those proceedings.
Interim payment of disbursements
6
1
A solicitor may submit a claim to the appropriate officer for payment of a disbursement for which he has incurred liability in proceedings before the Tribunal in accordance with the provisions of this regulation.
2
A claim for payment may be made where —
a
a solicitor has obtained prior authority to incur expenditure of £100 or more under regulation 4 or 5; and
b
he has incurred such a liability.
3
Without prejudice to regulation 14(2), a claim under paragraph (1) shall not exceed the maximum fee authorised under the prior authority.
4
A claim for payment under paragraph (1) may be made at any time before the solicitor submits a claim for costs under regulation 12(2).
5
A claim under paragraph (1) shall be submitted to the appropriate officer in such form and manner as he may direct and shall be accompanied by the authority to incur expenditure and any invoices or other documents in support of the claim.
6
The appropriate officer shall allow the disbursement subject to the limit in paragraph (3) if it appears to have been reasonably incurred in accordance with the prior authority.
7
Where the appropriate officer allows the disbursement, he shall notify the solicitor and, where the disbursement includes the fees or charges of any person, that person, of the amount payable, and shall authorise payment to the solicitor accordingly.
8
Regulations 19 to 21 (redetermination, etc. ) shall not apply to a payment under this regulation.
Interim disbursements and final determination of costs
7
1
On a final determination of costs, regulations 12(2), 12(3)(e) and 14 shall apply notwithstanding that a payment has been made under regulation 6.
2
Where the amount found to be due under regulation 14 in respect of a disbursement is less than the amount paid under regulation 6 (“the interim disbursement”), the appropriate officer shall deduct the difference from the sum otherwise payable to the solicitor on the determination of costs, and where the amount due under regulation 14 exceeds the interim disbursement, the appropriate officer shall add the difference to the amount otherwise payable to the solicitor.
Staged payments in long cases
8
1
A representative may submit a claim to the appropriate officer for a staged payment of his fees in relation to proceedings before the Tribunal.
2
Where a claim is submitted in accordance with the provisions of this regulation, a staged payment shall be allowed where the appropriate officer is satisfied —
a
that the claim relates to fees for a period of preparation of 100 hours or more, for which the representative will, subject to final determination of the costs payable, be entitled to be paid in accordance with these Regulations; and
b
that the period from the date of the legal assistance order to the conclusion of the proceedings before the Tribunal will be likely to exceed 12 months, having regard, amongst other matters, to the number of parties to the reference, and the weight and complexity of the case.
3
In this regulation, “preparation” means work done before the main hearing, including —
a
reading the papers in the case;
b
attendance at conferences;
c
contact with the Regulator;
d
providing written or oral advice;
e
researching the law;
f
preparation for the examination of witnesses and of oral submissions for the main hearing;
g
preparation of written submissions, notices or other documents for use at the main hearing;
h
attendance at any hearing before the main hearing; and
i
all preparation within the meaning of regulation 13(1)(a) not falling within the preceding sub-paragraphs.
4
The amount to be allowed for preparation falling within paragraph (3)(a) to (h) shall be computed by reference to the number of hours of preparation which it appears to the appropriate officer, without prejudice to the final determination of the costs payable, has been reasonably done, multiplied by the relevant hourly rate, namely —
a
in the case of an advocate who is a Queen’s Counsel, the hourly rate for subsidiary fees for Queen’s Counsel prescribed in Table 2 in Schedule 2;
b
in the case of any other advocate, the hourly rate for subsidiary fees for junior counsel prescribed in Table 1 in Schedule 2.
5
The amount to be allowed for preparation falling within paragraph (3)(i) shall be computed by reference to the number of hours of preparation which it appears to the appropriate officer, without prejudice to the final determination of the costs payable, has been reasonably done, multiplied by the relevant hourly rate prescribed in Schedule 1, applicable to the class of work and the grade of fee-earner.
6
A claim shall be submitted in such form and manner as the appropriate officer may direct, including such case plan as he may require for the purposes of paragraph (2)(a).
7
A representative may claim further staged payments in accordance with this regulation in respect of further periods of preparation exceeding 100 hours which were not included in an earlier claim.
8
Regulations 19 to 21 (redetermination, etc.) shall not apply to a payment under this regulation.
Interim payments for attendance at hearing and refreshers
9
1
A representative may submit a claim to the appropriate officer for an interim payment in respect of attendance at the Tribunal or refreshers where the main hearing lasts for a qualifying period.
2
Where a claim is submitted in accordance with the provisions of this regulation, an interim payment shall, without prejudice to the final determination of the costs payable, be allowed —
a
to a solicitor where he or a fee-earner representing him has attended at the hearing on each day of the qualifying period;
b
to an advocate where he has undertaken advocacy on the first day of the main hearing or carried out preparation or advocacy on any other day.
3
The qualifying period for the purposes of this regulation shall be 20 days (which need not be continuous), and a day shall qualify as part of that period if the hearing begins at any time on that day.
4
The amount payable in respect of each day which qualifies as part of the qualifying period shall be —
a
in the case of a solicitor —
i
where the hearing begins before and ends after the luncheon adjournment, five times the hourly rate for a trainee or fee-earner of equivalent experience attending court where more than one representative is assigned as prescribed in Schedule 1;
ii
where the hearing begins and ends before the luncheon adjournment, or begins after the luncheon adjournment, two and a half times the hourly rate referred to in (i) above;
b
in the case of an advocate who is a Queen’s Counsel, the maximum amount of the full day refresher fee for Queen’s Counsel prescribed in Table 2 in Schedule 2;
c
in the case of an advocate retained solely for the purpose of making a note of any hearing, one-half of the maximum amount of the full day refresher fee for junior counsel prescribed in Table 1 in Schedule 2;
d
in the case of any other advocate, the maximum amount of the full day refresher fee for junior counsel prescribed in Table 1 in Schedule 2.
5
A claim for an interim payment may be made in respect of a qualifying period and shall be submitted in such form and manner as the appropriate officer may direct.
6
Further interim payments under this regulation may be claimed if the hearing lasts for further qualifying periods.
7
A representative who has obtained prior approval under regulation 5 for the incurring of travelling or accommodation expenses may, at the same time as he submits a claim for an interim payment under this regulation, submit a claim for an interim payment of all such expenses incurred to date (less any expenses previously recovered by him by way of interim payment under this regulation).
8
A claim under paragraph (7) shall be submitted in such form and manner as the appropriate officer may direct, and shall be supported by such evidence of the expense claimed as he may require.
9
Regulations 19 to 21 (redetermination, etc.) shall not apply to a payment under this regulation.
Hardship payments
10
1
The appropriate officer may allow a hardship payment to a representative in the circumstances set out in paragraph (2), subject to the provisions of this regulation.
2
Those circumstances are that the representative —
a
represents the assisted person in proceedings before the Tribunal;
b
applies for such payment, in such form and manner as the appropriate officer may direct, not less than six months after he was first instructed in those proceedings;
c
is not, at the date of the application, entitled to any payment under regulation 8 (staged payments) or 9 (interim payments);
d
is unlikely to receive final payment in respect of the proceedings, as determined under regulation 13 or 16, within the three months following the application for the hardship payment; and
e
satisfies the appropriate officer that, by reason of the circumstance in sub-paragraph (d), he is likely to suffer financial hardship.
3
Every application for a hardship payment shall be accompanied by such information and documents as the appropriate officer may require as evidence of —
a
the work done by the representative in relation to the proceedings up to the date of the application; and
b
the likelihood of financial hardship.
4
The amount of any hardship payment shall be at the discretion of the appropriate officer, but shall not exceed such sum as would be reasonable remuneration for the work done by the representative in the proceedings up to the date of the application.
5
No hardship payment shall be made if it appears to the appropriate officer that the sum which would be reasonable remuneration for the representative, or the sum required to relieve his financial hardship, is less than £5,000 (excluding any VAT ).
6
Any hardship payment shall be set off against the remuneration finally payable to the representative under regulation 13 or 16.
Computation of final claim
11
1
At the conclusion of a case in which one or more payments have been made to a representative under regulation 8, 9 or 10 he shall submit a claim under regulation 12 or 15 for the determination of his overall remuneration, whether or not such a claim will result in any payment additional to those already made.
2
In the determination of the amount payable to a representative under regulation 13 or 16, the appropriate officer shall deduct the amount of any advance payment made under regulation 8, 9 or 10 in respect of the same case from the amount that would otherwise be payable; and, if the amount of the advance payment is greater than the amount that would otherwise be payable, the appropriate officer shall be entitled to recover the amount of the difference, either by way of repayment by the representative or by way of deduction from any other amount that may be due to him.
Claims for costs by solicitors
12
1
Subject to regulation 22, no claim by a solicitor for costs in respect of work done under a legal assistance order shall be considered unless he submits it within three months of the conclusion of the proceedings to which it relates.
2
A claim for costs shall be submitted to the appropriate officer in such form and manner as he may direct and shall be accompanied by the legal assistance order and any receipts or other documents in support of any disbursement claimed.
3
A claim shall —
a
summarise the items of work in respect of which fees are claimed according to the classes of work specified in regulation 13(1);
b
state, where appropriate, the dates on which the items of work were done, the time taken, the sums claimed and whether the work was done for more than one individual;
c
specify, where appropriate, the fee-earner who undertook each of the items of work claimed;
d
give particulars of any work done in relation to a rehearing; and
e
specify any disbursements claimed, the circumstances in which they were incurred and the amounts claimed in respect of them.
4
Where the solicitor claims that paragraph 3 of Schedule 1 (enhanced rates) should be applied in relation to an item of work, he shall give full particulars in support of his claim.
5
The solicitor shall supply such further particulars, information and documents as the appropriate officer may require.
Determination of solicitors' fees
13
1
The appropriate officer may allow work done by fee-earners in the following classes —
a
preparation, including taking instructions, advising, interviewing witnesses, ascertaining the Regulator’s case, preparing and perusing documents, dealing with letters and telephone calls which are not routine, preparing for advocacy, instructing an advocate and expert witnesses, conferences and consultations;
b
advocacy;
c
attending at court where an advocate is assigned, including conferences with the advocate at court;
d
travelling and waiting; and
e
dealing with routine letters written and routine telephone calls.
2
The appropriate officer shall consider the claim, any further particulars, information or documents submitted by the solicitor under regulation 12 and any other relevant information and shall allow —
a
such work as appears to him to have been reasonably done under the legal assistance order by a fee-earner, classifying such work according to the classes specified in paragraph (1) as he considers appropriate; and
b
such time in each class of work allowed by him (other than routine letters written and routine telephone calls) as he considers reasonable.
3
In respect of all cases where the solicitor acts as advocate before the Tribunal, the appropriate officer shall proceed in accordance with the provisions of regulation 16 as if the fee-earner who did the work had been an advocate.
4
In respect of all other classes of work, the provisions of this regulation shall apply.
5
Subject to paragraphs (2), (3), (4) and (6), the appropriate officer shall allow fees for work allowed by him under this regulation in accordance with Schedule 1.
6
The fees allowed in accordance with Schedule 1 shall be those appropriate to such of the following grades of fee-earner as the appropriate officer considers reasonable —
a
senior solicitor;
b
solicitor, legal executive or fee-earner of equivalent experience;
c
trainee or fee-earner of equivalent experience.
Determination of solicitors' disbursements
14
1
Subject to the provisions of this regulation, the appropriate officer shall allow such disbursements claimed under regulation 12 as appear to him to have been reasonably incurred.
2
No question as to the propriety of any step, or as to the amount of the payment within the maximum authorised, with regard to which prior authority has been given under regulation 4 or 5, shall be raised on any determination of costs unless the representative knew or should reasonably have known that the purpose for which it was given had become unnecessary.
3
Payment may be allowed on a determination of costs in respect of any step with regard to which prior authority may be given, notwithstanding that no such authority was given or that the maximum authorised was exceeded.
Claims for fees by an advocate
15
1
Subject to regulation 22, no claim by an advocate for fees in respect of work done under a legal assistance order shall be considered unless he submits it within three months of the conclusion of the proceedings to which it relates.
2
A claim for fees shall be submitted to the appropriate officer in such form and manner as he may direct.
3
A claim shall —
a
summarise the items of work in respect of which fees are claimed according to the classes of fee specified in regulation 16(2);
b
state, where appropriate, the dates on which the items of work were done, the time taken, the sums claimed and whether the work was done for more than one individual; and
c
give particulars of any work done in relation to a rehearing.
4
Where an advocate claims that the provision for enhanced rates in regulation 16(3) should be applied in relation to an item of work, he shall give full particulars in support of his claim.
5
The advocate shall supply such further particulars, information and documents as the appropriate officer may require.
Determination of advocates' fees
16
1
The appropriate officer shall consider the claim, any further particulars and information submitted by an advocate under regulation 15 and any other relevant information and shall allow such work as appears to him to have been reasonably done.
2
The appropriate officer may allow any of the following classes of fee to an advocate in respect of work allowed by him under this regulation —
a
a basic fee for preparation including preparation for any hearing before the main hearing and, where appropriate, the first day of the main hearing including, where they took place on that day, short conferences, consultations, applications and appearances, and any other preparation;
b
a refresher fee for any day or part of a day during which a hearing continued, including, where they took place on that day, short conferences, consultations, applications and appearances, and any other preparation;
c
subsidiary fees for —
i
attendance at conferences and consultations not covered by sub-paragraph (a) or (b) above;
ii
written advices or other written work; and
iii
attendance at hearings before the main hearing, applications and appearances not covered by sub-paragraph (a) or (b) above.
3
The appropriate officer shall allow such fees in respect of such work as he considers reasonable in such amounts as he may determine in accordance with Schedule 2, provided that where it appears to the appropriate officer, taking into account all the relevant circumstances of the case, that owing to the exceptional circumstances of the case the amount payable by way of fees in accordance with Schedule 2 would not provide reasonable remuneration for some or all of the work he has allowed, he may allow such amounts as appear to him to be reasonable remuneration for the relevant work.
Payment of costs
17
1
Having determined the costs payable to a representative in accordance with these Regulations, the appropriate officer shall notify the representative of the costs payable and authorise payment accordingly.
2
Where the costs payable under paragraph (1) are varied as a result of any redetermination or appeal made or brought pursuant to these Regulations —
a
where the costs are increased, the appropriate officer shall authorise payment of the increase;
b
where the costs are decreased, the representative shall repay the amount of such decrease; and
c
where the payment of any costs of the representative is ordered under regulation 20(14) or 21(8), the appropriate officer shall authorise payment.
Recovery of overpayments
18
1
This regulation applies where a representative is entitled to be paid a certain sum (“the amount due”) by virtue of the provisions of these Regulations and, for whatever reason, he is paid an amount greater than that sum.
2
Where the circumstances in paragraph (1) arise, the appropriate officer may —
a
require immediate repayment of the amount in excess of the amount due (“the excess amount”) and the representative shall on demand repay the excess amount to the appropriate officer; or
b
deduct the excess amount from any other sum which is or becomes payable to the representative by virtue of the provisions of these Regulations.
3
The appropriate officer may proceed under paragraph (2)(b) without first proceeding under paragraph (2)(a).
4
Paragraph (2) shall apply notwithstanding that the representative to whom the excess amount was paid is exercising, or may exercise, a right under regulations 19 to 21.
Redetermination of costs by appropriate officer
19
1
Where a representative is dissatisfied with the costs determined in accordance with the provisions of these Regulations by the appropriate officer, he may apply to the appropriate officer to redetermine those costs.
2
Subject to regulation 22, the application shall be made within 21 days of the receipt of notification of the costs payable under regulation 17.
3
The application shall be made by giving notice to the appropriate officer in such form as he may direct specifying the matters in respect of which the application is made and the grounds of objection.
4
The notice of application shall be accompanied by the particulars, information and documents supplied under regulation 12 or 15, as appropriate.
5
The notice of application shall state whether the applicant wishes to appear or to be represented and, if the applicant so wishes, the appropriate officer shall notify the applicant of the time at which he is prepared to hear him or his representative.
6
The applicant shall supply such further particulars, information and documents as the appropriate officer may require.
7
The appropriate officer shall redetermine the costs, whether by way of increase or decrease in the amount previously determined, in the light of the objections made by the applicant or on his behalf, and shall notify the applicant of his decision.
8
The applicant may request the appropriate officer to give reasons in writing for his decision and the appropriate officer shall comply with any such request.
9
Subject to regulation 22, any request under paragraph (8) shall be made within 21 days of the receipt of notification of the decision.
Appeals to a costs judge
20
1
Where the appropriate officer has given his reasons for his decisions under regulation 19, a representative who is dissatisfied with that decision may appeal to a costs judge.
2
Subject to regulation 22, an appeal shall be brought within 21 days of the receipt of the appropriate officer’s reasons, by giving notice of appeal in writing to the Supreme Court Costs Office.
3
The appellant shall send a copy of any notice given under paragraph (2) to the appropriate officer.
4
The notice of appeal shall —
a
be in such form as the Supreme Court Costs Office may direct;
b
specify separately each item appealed against, showing (where appropriate) the amount claimed for the item, the amount determined and the grounds of the objection to the determination; and
c
state whether the appellant wishes to appear or to be represented or whether he will accept a decision given in his absence.
5
The notice of appeal shall be accompanied by —
a
a copy of the written representations given under regulation 19(3);
b
the appropriate officer’s reasons for his decision given under regulation 19(8); and
c
the particulars, information and documents supplied to the appropriate officer under regulation 19.
6
The costs judge may, and if so directed by the Lord Chancellor either generally or in a particular case shall, send to the Lord Chancellor a copy of the notice of appeal together with copies of such other documents as the Lord Chancellor may require.
7
The Lord Chancellor may arrange for written or oral representations to be made on his behalf and, if he intends to do so, he shall inform the costs judge and the appellant.
8
Any written representations made on behalf of the Lord Chancellor under paragraph (7) shall be sent to the costs judge and the appellant and, in the case of oral representations, the costs judge and the appellant shall be informed of the grounds on which such representations will be made.
9
The appellant shall be permitted a reasonable opportunity to make representations in reply.
10
The costs judge shall inform the appellant (or his representative) and the Lord Chancellor, where representations have been or are to be made on his behalf, of the date of any hearing and, subject to the provisions of this regulation, may give directions as to the conduct of the appeal.
11
The costs judge may consult the Tribunal or the appropriate officer and may require the appellant to provide any further information which he requires for the purpose of the appeal and, unless the costs judge otherwise directs, no further evidence shall be received on the hearing of the appeal and no ground of objection shall be valid which was not raised under regulation 19.
12
The costs judge shall have the same powers as the appropriate officer under these Regulations and, in the exercise of such powers, may alter the redetermination of the appropriate officer in respect of any sum allowed, whether by increase or decrease as he thinks fit.
13
The costs judge shall inform the appellant, the Lord Chancellor and the appropriate officer of his decision and the reasons for it in writing.
14
Except where he confirms or decreases the sums redetermined under regulation 19, the costs judge may allow the appellant a sum in respect of part or all of any reasonable costs (including any fee payable in respect of an appeal) incurred by him in connection with the appeal.
Appeals to the High Court
21
1
A representative who is dissatisfied with the decision of the costs judge on an appeal under regulation 20 may apply to the costs judge to certify a point of principle of general importance.
2
Subject to regulation 22, an application under paragraph (1) shall be made within 21 days of notification of the costs judge’s decision under regulation 20(13).
3
Where a costs judge certifies a point of principle of general importance, the representative may appeal to the High Court against the decision of the costs judge on an appeal under regulation 20, and the Lord Chancellor shall be a respondent to such an appeal.
4
Subject to regulation 22, an appeal under paragraph (3) shall be brought within 21 days of receipt of the costs judge’s certificate under paragraph (1).
5
Where the Lord Chancellor is dissatisfied with the decision of the costs judge on an appeal under regulation 20, he may, if no appeal has been made by the representative under paragraph (3) appeal to the High Court against that decision, and the representative shall be a respondent to the appeal.
6
Subject to regulation 22, an appeal under paragraph (5) shall be brought within 21 days of receipt of notification of the costs judge’s decision under regulation 20(13).
7
An appeal under paragraph (3) or (5) shall —
a
be brought in the Queen’s Bench Division of the High Court;
b
follow the procedure set out in —
i
in England and Wales, in Part 52 of the Civil Procedure Rules 1998 ;
ii
in Northern Ireland, in Order 62 of the Rules of the Supreme Court (Northern Ireland) 1980 ; and
c
be heard and determined by a single judge, whose decision shall be final.
8
The judge shall have the same powers as the appropriate officer and the costs judge under these Regulations and may reverse, affirm or amend the decision appealed against or make such other order as he thinks fit.
Time limits
22
1
Subject to paragraph (2), the time limit within which any act is required or authorised to be done may, for good reason, be extended —
a
in the case of acts required or authorised to be done under regulations 20 and 21, by a costs judge or the High Court, as the case may be; and
b
in the case of acts required or authorised to be done by a representative under any other regulation, by the appropriate officer.
2
Where a representative without good reason has failed (or, if an extension were not granted, would fail) to comply with a time limit, the appropriate officer, a costs judge, or the High Court, as the case may be —
a
may, in exceptional circumstances, extend the time limit; and
b
shall consider whether it is reasonable in the circumstances to reduce the costs.
3
Costs shall not be reduced under paragraph (2)(b) unless the representative has been allowed a reasonable opportunity to show cause orally or in writing why they should not be reduced.
4
A representative may appeal to a costs judge against a decision made under this regulation by an appropriate officer.
5
An appeal against a decision made under this regulation shall be brought within 21 days of receipt of the decision by giving notice in writing to the Supreme Court Costs Office specifying the grounds of appeal.
Signed by authority of the Lord Chancellor
David Lammy
Parliamentary Under Secretary of State
Department for Constitutional Affairs
16th March 2005


text:
INTRODUCTORY
Citation, commencement, extent and application
1
1
This Order may be cited as the Democratic Republic of the Congo (United Nations Sanctions) (Isle of Man) Order 2005 and shall come into force on 9th June 2005.
2
If the Security Council of the United Nations takes any decision which has the effect of cancelling, extending, or suspending the operation of resolution 1596 (2005) adopted by it on 18th April 2005, in whole or in part, this Order shall cease to have effect or its operation shall be suspended, in whole or in part, as the case may be, in accordance with that decision; and particulars of that decision shall be published by the Secretary of State in a notice in the London, Edinburgh and Belfast Gazettes.
3
This Order shall extend to the Isle of Man as part of its law.
4
Articles 3, 4 and 5 shall apply to any person within the Isle of Man and any person elsewhere who is —
a
a British citizen, a British overseas territories citizen, a British Overseas citizen, a British subject, a British National (Overseas) or a British protected person and is ordinarily resident in the Isle of Man; or
b
a body incorporated or constituted under the law of the Isle of Man.
Interpretation
2
1
In this Order the following expressions have the meanings hereby respectively assigned to them, that is to say —
“body corporate” includes a limited liability company constituted under the Limited Liability Companies Act 1996 (an Act of Tynwald) and, in relation to such a company, any reference to a director or other officer of a body corporate is a reference to a member and to a company’s manager and registered agent;
“custody” means custody within the meaning of the Custody Act 1995 (an Act of Tynwald);
“designated person” means an individual designated by the Committee established by paragraph 3(a) of resolution 1533 (2004) adopted by the Security Council of the United Nations on 12th March 2004;
“direction” means a direction under article 4(1);
“document” includes information recorded in any form, and in relation to information recorded otherwise than in legible form, references to its production include references to producing a copy of the information in legible form;
“funds, other financial assets or economic resources” means assets of every kind, whether tangible or intangible, movable or immovable, however acquired, and legal documents or instruments in any form, including electronic or digital, evidencing title to, or interest in, such assets, including, but not limited to, bank credits, travellers' cheques, bank cheques, money orders, shares, securities, bonds, drafts and letters of credit;
“officer of Customs and Excise” means an officer authorised as such under the Customs and Excise Management Act 1986 (an Act of Tynwald);
“relevant institution” means —
a body corporate wherever incorporated;
a partnership or unincorporated association of two or more persons formed under the law of the Isle of Man or elsewhere; and
a building society within the meaning of section 7 of the Industrial and Building Societies Act 1892 (an Act of Tynwald); and
“the Treasury” means the Isle of Man Treasury, a department of the Government of the Isle of Man.
2
For the purposes of identifying a “designated person” referred to in paragraph (1) of this article, the Treasury shall cause a notice containing the names and other particulars of such designated persons to be published in a newspaper published and circulating in the Isle of Man as necessary from time to time.
MAKING FUNDS AVAILABLE AND FREEZING OF FUNDS
Making funds available to any designated person
3
Any person who, except under the authority of a licence granted by the Treasury under this article, makes any funds, other financial assets or economic resources available to or for the benefit of any designated person shall be guilty of an offence.
Freezing of funds, other financial assets or economic resources
4
1
Where the Treasury has reasonable grounds for suspecting that the person by, for or on behalf of whom any funds, other financial assets or economic resources are held is or may be a designated person, the Treasury may by notice direct that those funds, other financial assets or economic resources are not to be made available to any person or entity except under the authority of a licence granted by the Treasury under article 3.
2
A notice given under paragraph (1) shall specify either —
a
the period for which it is to have effect; or
b
that the direction is to have effect until it is revoked by notice under paragraph (3).
3
The Treasury may by notice revoke a notice given under paragraph (1) at any time.
4
The expiry or revocation of a direction shall not affect the application of article 3 in respect of the funds, other financial assets or economic resources in question.
5
A notice under paragraph (1) or (3) shall be given in writing to the person holding the funds, other financial assets or economic resources in question (“the recipient”), and shall require the recipient to send a copy of the notice without delay to the person whose funds, other financial assets or economic resources they are, or on whose behalf they are held (“the owner”).
6
A recipient shall be treated as complying with the requirement under paragraph 5 if, without delay, he sends a copy of the notice to the owner at his last-known address or, if he does not have an address for the owner, he makes arrangements for a copy of the notice to be supplied to the owner at the first available opportunity.
7
Where a notice has been given under paragraph (1), any person by, for or on behalf of whom those funds, other financial assets or economic resources are held may apply to the High Court for the notice to be set aside; and on such application the court may set aside the direction.
8
A person who makes an application under paragraph (7) shall give a copy of the application and any witness statement or affidavit in support to the Treasury (and to any other person by, for or on behalf of whom those funds, other financial assets or economic resources are held), not later than seven days before the date fixed for the hearing of the application.
9
Any person who contravenes a direction under paragraph (1) is guilty of an offence.
10
A recipient who fails to comply with such a requirement as is mentioned in paragraph (5) is guilty of an offence.
Facilitation of activities prohibited under article 3 or 4(9)
5
Any person who knowingly and intentionally engages in any activities the object or effect of which is to enable or facilitate the commission (by that person or another) of an offence under article 3 or 4(9) is guilty of an offence.
Failure to disclose knowledge or suspicion of measures
6
1
A relevant institution is guilty of an offence if —
a
it knows or suspects that a person who is, or has been at any time since the coming into force of this Order, a customer of the institution, or is a person with whom the institution has had dealings in the course of its business since that time —
i
is a designated person; or
ii
has committed an offence under article 3, 4(9), 5 or 7(2); and
b
it does not disclose to the Treasury the information or other matter on which the knowledge or suspicion is based as soon as is reasonably practicable after that information or other matter comes to its attention.
2
Where a relevant institution discloses to the Treasury —
a
its knowledge or suspicion that a person is a designated person or a person who has committed an offence under article 3, 4(9), 5 or 7(2), or
b
any information or other matter on which that knowledge or suspicion is based,
the disclosure shall not be treated as a breach of any restriction imposed by statute or otherwise.
GENERAL
Offences in connection with applications for licences, conditions attaching to licences, etc
7
1
If for the purposes of obtaining any licence under this Order any person makes any statement, or furnishes any document or information which to his knowledge is false in a material particular, or recklessly makes any statement or furnishes any document or information which is false in a material particular, he shall be guilty of an offence.
2
Any person who has done any act under the authority of a licence granted by the Treasury under this Order and who fails to comply with any conditions attaching to that licence shall be guilty of an offence:
Provided that no person shall be guilty of an offence under this paragraph where he proves that the condition with which he failed to comply was modified, otherwise than with his consent, by the Treasury after the doing of the act authorised by the licence.
Obtaining of evidence and information
8
The provisions of part 2 of the Schedule to this Order shall have effect in order to facilitate the obtaining, by or on behalf of the Treasury —
a
of evidence and information for the purpose of securing compliance with or detecting evasion of —
i
this Order in the Isle of Man; or
ii
any law making provision with respect to any of the matters regulated by this Order that is in force in the United Kingdom, the Bailiwick of Guernsey, the Bailiwick of Jersey or any territory listed in part 1 of the Schedule to this Order; and
b
of evidence of the commission of —
i
in the Isle of Man, an offence under this Order or, with respect to any of the matters regulated by this Order, an offence relating to customs; or
ii
with respect to any of those matters, an offence under the law of the United Kingdom, the Bailiwick of Guernsey, the Bailiwick of Jersey or any territory listed in part 1 of the Schedule to this Order.
Investigations by the Treasury
9
Where the Treasury investigates or proposes to investigate any matter with a view to determining —
a
whether there are grounds for believing that an offence under this Order has been committed, or
b
whether a person should be prosecuted for such an offence,
the matter shall be treated as an assigned matter within the meaning of section 184 (1) of the Customs and Excise Management Act 1986 (an Act of Tynwald).
Penalties and Proceedings
10
1
Any person guilty of an offence under article 3, 4(9), or 5 shall be liable —
a
on conviction on information to custody for a term not exceeding seven years or to a fine or to both; or
b
on summary conviction to custody for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both.
2
Any person guilty of an offence under paragraph 5(b) or (d) of part 2 of the Schedule to this Order shall be liable —
a
on conviction on information to custody for a term not exceeding two years or to a fine or to both; or
b
on summary conviction to custody for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both.
3
Any person guilty of an offence under article 7(1) or (2) shall be liable —
a
on conviction on information to custody for a term not exceeding two years or to a fine or to both; or
b
on summary conviction to a fine not exceeding the statutory maximum.
4
Any person guilty of an offence under article 4(10) or 6(1) or paragraph 5(a) or (c) of part 2 of the Schedule to this Order shall be liable on summary conviction to custody for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both.
5
Where any body corporate is guilty of an offence under this Order, and that offence is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person who was purporting to act in any such capacity, he, as well as the body corporate, shall be guilty of that offence, and shall be liable to be proceeded against and punished accordingly.
6
Notwithstanding anything in section 75(1) of the Summary Jurisdiction Act 1989 (an Act of Tynwald), a complaint relating to an offence under this Order which is triable by a court of summary jurisdiction may be heard if it is made at any time within three years after the commission of the offence and within 12 months after the date on which evidence sufficient in the opinion of the prosecutor to justify the proceedings comes to his knowledge.
7
For the purposes of this article —
a
a certificate signed by or on behalf of the prosecutor as to the date on which such evidence as is referred to in paragraph (6) above came to his knowledge shall be conclusive evidence of that fact;
b
a certificate purporting to be so signed shall be presumed to be so signed unless the contrary is proved; and
c
section 27(2) of the Police Powers and Procedure Act 1998 (an Act of Tynwald) shall apply to offences under this Order which are not arrestable offences by virtue of the term of custody for which a person may be sentenced in respect of them, as if they were mentioned in that subsection; and accordingly such offences shall be arrestable offences within the meaning of that Act.
8
No proceedings for an offence under this Order, other than for a summary offence, shall be instituted except with the consent of the Attorney General for the Isle of Man:
Provided that this paragraph shall not prevent the arrest, or the issue or execution of a warrant for the arrest, of any person in respect of such an offence, or the remand in custody or on bail of any person charged with such an offence, notwithstanding that the necessary consent to the institution of proceedings for the offence has not been obtained.
Exercise of powers of the Treasury
11
1
The Treasury may, to such extent and subject to such restrictions and conditions as it may think proper, delegate or authorise the delegation of any of its powers under this Order (other than the power to give authority under part 2 of the Schedule to this Order to apply for a search warrant) to any person, or class or description of persons, approved by it, and references in this Order to the Treasury shall be construed accordingly.
2
Any licences granted under this Order shall be in writing and may be either general or special, may be subject to or without conditions, may be limited so as to expire on a specified date unless renewed and may be varied or revoked by the authority that granted them.
A.K.Galloway
Clerk of the Privy Council


text:
Citation and commencement
1
These Regulations may be cited as the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 and shall come into force on 6th April 2006.
Interpretation
2
1
In these Regulations —
“the Act” means the Finance Act 2004;
“ ITEPA ” means the Income Tax (Earnings and Pensions) Act 2003 ;
“ TMA ” means the Taxes Management Act 1970 .
2
In these Regulations a reference to a numbered case is a reference to the case bearing that number in Table 2.
The particulars required to be included in returns under section 254
3
If the scheme administrator is liable to income tax in respect of a charge listed in column 1 of Table 1, the return under section 254 of the Act must include the particulars in respect of that liability specified in column 2.
Table 1
Column 1: charge Column 2: specified particulars
Charge under section 207 of the Act (authorised surplus payments charge).
1
The number of employers to whom an authorised surplus payment was made.
2
The name, registered address and, if appropriate, company registration number of each employer to whom an authorised surplus payment was made.
3
The date the authorised surplus payment was made.
4
The amount of tax due and payable in respect of each authorised surplus payment.
Charge under section 214 of the Act (lifetime allowance charge).
1
The number of individuals liable to a lifetime allowance charge.
2
The name, date of birth, address and national insurance number of each individual liable to a lifetime allowance charge.
3
The date of the benefit crystallisation event in relation to the lifetime allowance charge.
4
The amount of tax due in respect of each chargeable amount as constitutes a lump-sum amount and each chargeable amount as constitutes a retained amount.
Charge under section 242 of the Act (de-registration charge). The date the registration of the registered pension scheme was withdrawn.
The making of assessments
4
1
In the cases listed in column 1 of Table 2 an officer of Revenue and Customs must issue an assessment to tax to the assessable person specified in column 2.
Table 2
Column 1 Column 2: assessable person
Case 1: a charge to tax arises under section 208 of the Act (unauthorised payments charge) and the person liable to the charge is a company. The person liable to the charge under section 208(2) of the Act. Case 2: a charge to tax arises under section 209 of the Act (unauthorised payments surcharge) and the person liable to the charge is a company. The person liable to the charge under section 209(3) of the Act. Case 3: a charge to tax arises under section 217(2) of the Act (lifetime allowance charge on receipt of a lump sum death benefit). The person liable under section 217(2) of the Act. Case 4: a charge to tax arises under section 239 of the Act (scheme sanction charge). The scheme administrator, or the person or persons liable to the scheme sanction charge under section 239(3) of the Act. Case 5: the correct tax due under section 254 of the Act has not been paid on or before the due date. The scheme administrator. Case 6: section 272 of the Act (trustees etc. liable as scheme administrator) applies. The person specified as assuming liability under section 272(4) of the Act. Case 7: section 273 of the Act (members liable as scheme administrator) applies. The person liable under section 273(2) of the Act. Case 8: a charge to tax arises under section 394(2) of ITEPA (employer-financed retirement benefits scheme). The person who is, or persons who are, the responsible person in relation to an employer-financed retirement benefits scheme under section 394(2) of ITEPA.
2
Subject to paragraph (3), tax assessed under this regulation is payable within 30 days after the issue of the notice of assessment.
3
Tax assessed under cases 1 and 2 is payable on the day following the expiry of nine months from the end of the accounting period in which the unauthorised payment was made or, if later, within 30 days after the issue of the notice of assessment.
4
An assessment under case 3 may be made at any time not later than six years after an officer of Revenue and Customs is notified of the relevant lump sum death benefit, but cannot be made later than 20 years after 31st January following the end of the tax year in which the relevant lump sum death benefit was paid.
5
Any tax assessable under one or more cases of Table 1 may be included in one assessment if the tax so included is all due on the same date.
Interest on tax due under section 254 or assessed under regulation 4
5
1
Tax which —
a
becomes due and payable in accordance with section 254(5) of the Act, or
b
is assessed under regulation 4,
carries interest at the prescribed rate from the reckonable date until payment (“the interest period”).
2
The “prescribed rate” means the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 86 of TMA .
3
In relation to each of the cases listed in column 1 of Table 3, the “reckonable date” is specified in column 2.
Table 3
Column 1 Column 2: reckonable date
Tax due under section 254 of the Act. The due date under section 254(5) of the Act. Tax assessed under case 1 or 2. The day following the expiry of nine months from the end of the accounting period in which the unauthorised payment was made. Tax assessed under case 3. 31st January following the end of the tax year in which the relevant lump sum death benefit was paid. Tax assessed under case 4. 31st January following the end of the tax year in which the scheme sanction charge arose. Tax assessed under case 5. The due date under section 254(5) of the Act. Tax assessed under case 6 or 7. The date the tax was due before sections 272 or 273 of the Act applied in relation to the pension scheme. Tax assessed under case 8. 31st January following the end of the tax year in which the benefit within section 393 of ITEPA is received.
4
Paragraph (1) applies even if the reckonable date is a non-business day as defined by section 92 of the Bills of Exchange Act 1882 .
5
Any change made to the prescribed rate during the interest period applies to the unpaid amount from the date of the change.
The making of amended returns
6
If the scheme administrator becomes aware —
a
that anything which ought to have been included in a return made under section 254 of the Act for any period has not been so included,
b
that anything which ought not to have been included in a return made under section 254 of the Act for any period has been so included, or
c
that any other error has occurred in a return made under section 254 of the Act for any period,
the scheme administrator must immediately make an amended return to an officer of Revenue and Customs for that period.
Adjustments, repayments and interest on tax overpaid
7
1
If the correct tax due under section 254 of the Act has not been paid on or before the due date or if an amended return is made under regulation 6, an officer of Revenue and Customs may make such adjustments or repayments as may be required for securing that the resulting liabilities to tax (including interest on unpaid or overpaid tax) whether of the scheme administrator or of any other person are the same as they would have been if the correct tax had been paid or if a correct return had been made.
2
Tax overpaid which is repaid to the scheme administrator or any other person carries interest at the prescribed rate from the later of the due date and the date on which the tax was paid until the date of repayment (“the interest period”).
3
The “prescribed rate” means the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 824 of the Income and Corporation Taxes Act 1988 .
4
Any change made to the prescribed rate during the interest period applies to the overpaid amount from the date of the change.
Modifications and application of TMA
8
1
Section 9(1A) of TMA (tax not to be assessed by a self-assessment) applies with the following modifications in relation to an assessment to tax under case 3, 6 or 7.
2
At the end of paragraph (a) delete “or”.
3
After paragraph (b) insert —
c
is chargeable on a person under section 217(2) of the Finance Act 2004 (liability to lifetime allowance charge by reason of the payment of a relevant lump sum death benefit),
d
is chargeable on a person or persons under section 272 of the Finance Act 2004 (trustees etc. liable as scheme administrator), or
e
is chargeable on a person or persons under section 273 of the Finance Act 2004 (members liable as scheme administrator).
.
9
1
Section 29(1)(a) of TMA (assessment where loss of tax discovered) applies with the following modification in relation to an assessment to tax under case 1, 2 or 3.
2
After “any income” insert —
, unauthorised payments under section 208 of the Finance Act 2004 or surchargeable unauthorised payments under section 209 of that Act or relevant lump sum death benefit under section 217(2) of that Act
.
10
1
Section 34(1) of TMA (ordinary time limit of six years) applies with the following modifications in relation to an assessment to tax under case 8.
2
For “income tax or” substitute “income tax,”.
3
After “capital gains tax” insert —
or to tax chargeable under section 394(2) of the Income Tax (Earnings and Pensions) Act 2003
.
11
1
Section 36(1) of TMA (fraudulent or negligent conduct) applies with the following modifications in relation to an assessment to tax under case 8.
2
For “income tax or” substitute “income tax,”.
3
After “capital gains tax” insert “ or to tax chargeable under section 394(2) of the Income Tax (Earnings and Pensions) Act 2003”.
12
In relation to any assessment under case 5 —
a
section 34 of TMA applies notwithstanding that the assessment may relate to a quarter or other period which is not a year of assessment, and
b
for the purposes of section 36 of TMA any such assessment relates to the year of assessment in which the quarter or other period ends.
Modification of Schedule 18 to the Finance Act 1998
13
1
Schedule 18 to the Finance Act 1998 (company tax returns, assessments and related matters) applies with the following modification in relation to an assessment to tax under case 8.
2
In paragraph 1 after “as if it was corporation tax” insert —
but does not include any tax which is chargeable on the person who is (or persons who are) the responsible person in relation to an employer-financed retirement benefits scheme under section 394(2) of the Income Tax (Earnings and Pensions) Act 2003
.
D. A. Hartnett
M. J. Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
14th December 2005


text:
Citation, commencement and revocation
1
1
These Regulations may be cited as the Day Care and Child Minding (Inspection) (England) Regulations 2005 and shall come into force on 3rd October 2005.
2
The Day Care and Childminding (Inspections) (Prescribed Matters) (England) Regulations 2001 and the Day Care and Childminding (Inspections) (Prescribed Matters) (England) (Amendment) Regulations 2005 are revoked.
Interpretation
2
In these Regulations —
“year” means the period of 12 months commencing on 1 st August;
“the 1989 Act ” means the Children Act 1989; and
“parent”, in relation to a child, includes any person who has parental responsibility for him or has care of him.
Intervals for inspection
3
The Chief Inspector shall inspect —
a
any child minding provided in England by a registered person; and
b
any day care provided by a registered person on any premises
by 1st August 2009 and, following that inspection, shall thereafter inspect such child minding or day care within 3 years from the end of the year in which the last inspection took place.
Notification of an inspection
4
1
Where a registered person has been notified of the fact that any child minding provided by him is to be inspected under section 79Q of the 1989 Act he shall, for the purposes of section 79Q(5A) of that Act, take such steps as are reasonably practicable to notify parents of children attending his provision of that fact.
2
Where a registered person has been notified of the fact that any day care provided by him on any premises is to be inspected under section 79Q of the 1989 Act he shall, for the purposes of section 79Q(5A) of that Act, take such steps as are reasonably practicable to notify of that fact those parents of children attending his provision —
a
who have given him their name and address; and
b
whose children have attended the provision for at least —
i
12 weeks in the 12 month period preceding the date of the inspection; and
ii
a 2 hour period twice in every such week.
Destination of reports
5
1
For the purposes of section 79R(3)(c) of the 1989 Act there is prescribed as an authority to whom the Chief Inspector shall send a copy of the report the local authority for the area in which the child minding or day care which is the subject of the report is provided.
2
For the purposes of section 79R(3A)(b) of the 1989 Act, the registered person must take such steps as are reasonably practicable to provide a copy of the report to —
a
those parents whom he is required to notify of an inspection under regulation 4 within 5 working days of receipt; and
b
any person, including any person to whom they have previously provided a copy, who asks for one, provided that any fee charged under regulation 6 is first paid.
3
In this regulation “working day” means any day which is not a Saturday, a Sunday or a public holiday.
Fees for provision of copies
6
Where a registered person is required to provide a copy of the report under regulation 5(2)(b) he may charge a fee not exceeding the cost of supply.
Beverley Hughes
Minister of State
Department for Education and Skills