text:
Citation and commencement
1
These Regulations may be cited as the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999 and shall come into force on 9th March 1999.
Introductory
2
1
These Regulations make provision for and in connection with enabling unrelieved surplus ACT that a company has as at 6th April 1999 to be set against its liability to corporation tax on profits charged to corporation tax for an accounting period beginning on or after that date, other than an accounting period that is subsequent to the company’s final accounting period.
2
In paragraph (1) the reference to unrelieved surplus ACT of a company includes, where the company is a member of a group at any time in an accounting period to which that paragraph applies, a reference to unrelieved surplus ACT that another company, which is a member of the same group at any time in that accounting period, has as at 6th April 1999.
Interpretation
3
1
In these Regulations unless the context otherwise requires–
“accounting period” shall be construed in accordance with regulation 2(1);
“ACT” means advance corporation tax;
“the Board” means the Commissioners of Inland Revenue;
“distribution” has the meaning given by section 832(1);
“final accounting period” shall be construed in accordance with regulations 4 and 5;
“franked distribution” means the sum of the amount or value of a relevant distribution and such proportion of that amount or value as corresponds to the rate of shadow ACT specified in regulation 11(9), and references in these Regulations to any accounting period in which a franked distribution is made are references to the accounting period in which the relevant distribution in question is made;
“franked investment income” means income of a company resident in the United Kingdom which consists of a distribution in respect of which the company is entitled to a tax credit (and which accordingly represents income equal to the aggregate of the amount or value of the distribution and the amount of that credit), except that it does not include income to which regulation 7, 8(4) or 9 refers, or income falling within regulation 10 to which paragraph (4) of that regulation does not apply;
“group” has the meaning given by regulation 6;
“notification” means notification in writing;
“parent company” in relation to a group shall be construed in accordance with regulation 6(1) to (7); and “immediate parent company” shall be construed in accordance with regulation 6(8);
“relevant distribution” means a distribution made on or after 6th April 1999;
“shadow ACT” means a notional amount of ACT treated as paid by a company in respect of a relevant distribution and computed in accordance with regulation 11;
“straddling accounting period” means an accounting period beginning before, and ending on or after, 6th April 1999, and includes a separate accounting period mentioned in sections 245(2), 245A(2) and 245B(2) ;
“surplus franked investment income”–
as respects an accounting period beginning on or after 6th April 1999, has the meaning given by regulation 11(13);
as respects an accounting period beginning before that date, has the meaning given by section 238(1A) ;
“surplus shadow ACT” means the excess amount of shadow ACT over the total amount of shadow ACT set against a company’s liability to corporation tax for an accounting period in accordance with regulation 12(1);
“the Taxes Act ” means the Income and Corporation Taxes Act 1988 ;
“unrelieved surplus ACT” means the ACT (if any) which, apart from sub-paragraph (3) of paragraph 12 of Schedule 3 to the Finance Act 1998 but otherwise in accordance with that paragraph, would be treated by virtue of section 239(4) as paid in respect of distributions made by a company in the first accounting period of the company to begin on or after 6th April 1999.
2
References in these Regulations to the profits of a company charged to corporation tax for any accounting period are references to the amount of the company’s profits for that period on which corporation tax falls finally to be borne.
3
References in these Regulations, however expressed, to a company’s liability to corporation tax for an accounting period include references to a company’s liability in respect of any sums chargeable on the company for that period under section 747(4)(a) (controlled foreign companies).
4
For the purposes only of these Regulations, a straddling accounting period shall be treated as if–
a
it were composed of two accounting periods, the one ending on 5th April 1999 and the other beginning on 6th April 1999;
b
there were apportioned to each of those accounting periods the proportionate part of the profits of the company charged to corporation tax for the straddling accounting period.
5
References in these Regulations to an accounting period beginning on or after 6th April 1999 include references to–
a
an accounting period deemed by virtue of paragraph (4) of this regulation to begin on 6th April 1999, and
b
a separate accounting period referred to in regulations 16(2) and 17(2) that begins on or after that date.
6
References in these Regulations, other than the reference in paragraph (4)(b) above, to a requirement for profits charged to corporation tax for an accounting period to be apportioned between two separate parts of that accounting period are references to a requirement for those profits to be apportioned either–
a
on a time basis, or
b
where that basis would be unjust and unreasonable, on such basis as would be just and reasonable.
7
In these Regulations any reference to a particular provision, without more, is a reference to that provision of the Taxes Act.
Definition of final accounting period — company not a member of a group
4
1
For the purpose of regulation 2(1) and subject to paragraphs (3) to (5) of this regulation and to regulation 5(10), where a company is not a member of a group at any time in the relevant accounting period, the final accounting period of that company is the accounting period beginning in the period of twelve months immediately following the end of the relevant accounting period or, if there is more than one accounting period beginning in that period of twelve months, the latest accounting period beginning in that period.
2
In paragraph (1) “the relevant accounting period” is the first accounting period of the company after which no amount of unrelieved surplus ACT is available to be set against the company’s liability to corporation tax in accordance with these Regulations.
3
Paragraph (1) shall not apply where, at any time in the first of its accounting periods to begin on or after 6th April 1999, the company notifies an officer of the Board that it will not seek or, as the case may be, will cease to seek recovery of unrelieved surplus ACT in respect of that accounting period or any subsequent accounting period.
4
Where, otherwise than in a case to which paragraph (3) applies, the company notifies an officer of the Board at any time in an accounting period that it wishes that accounting period to be its final accounting period and that it will not seek recovery of unrelieved surplus ACT in respect of any subsequent accounting period, the final accounting period of that company is, subject to paragraph (5), the accounting period in which the notification is made.
5
Where–
a
there is an amount of surplus shadow ACT in respect of an accounting period of the company beginning in the period of twelve months (“the relevant period”) immediately following the end of the accounting period in which the company notifies an officer of the Board as mentioned in paragraph (4) or, if there is more than one such accounting period, the latest accounting period beginning in the relevant period, and
b
that amount or any part of it falls to be carried back in accordance with regulation 12(7) to the accounting period in which that notification is made,
the final accounting period shall be the accounting period or, as the case may be, the latest accounting period beginning in the relevant period from which an amount of surplus shadow ACT falls to be carried back as mentioned in sub-paragraph (b) of this paragraph, and not the accounting period in which the notification is made.
Definition of final accounting period — company a member of a group
5
1
For the purpose of regulation 2 and subject to paragraphs (3) to (10), where a company is a member of a group at any time in the relevant accounting period, the final accounting period of that company in its capacity as a member of that group is the accounting period beginning in the period of twelve months immediately following the end of the relevant accounting period or, if there is more than one accounting period beginning in that period of twelve months, the latest accounting period beginning in that period.
2
In paragraph (1) “the relevant accounting period” is the first accounting period of the company after which no amount of unrelieved surplus ACT belonging to the company or any other company which is a member of the group at any time in that accounting period is available to be set against any liability to corporation tax in accordance with these Regulations; and for this purpose unrelieved surplus ACT belonging to another company that is a member of the group at any time in that accounting period shall be regarded as so available until the end of that other company’s accounting period.
3
Paragraph (1) shall not apply where–
a
the company is a member of the group as at 6th April 1999, and
b
at any time in the first accounting period of the parent company of the group to begin on or after that date, the parent company notifies an officer of the Board on behalf of the group that the group will not seek or, as the case may be, will cease to seek recovery of unrelieved surplus ACT in respect of any accounting period of any member of the group that begins on or after that date.
4
A notification made in accordance with paragraph (3) shall, subject to paragraph (9), be binding on each company that was a member of the group as at 6th April 1999.
5
Where, otherwise than in a case to which paragraph (3) applies, at any time in an accounting period of the parent company of the group the parent company notifies an officer of the Board on behalf of the group that the group wishes the accounting period of any member of the group in which the notification is made to be the final accounting period of that member and that it will not seek recovery of amounts of unrelieved surplus ACT available to that member in respect of any subsequent accounting period, the final accounting period of that member and the final accounting period of the parent company is, subject to paragraphs (7) to (10), the accounting period of the parent company in which the notification by the parent company is made.
6
A notification made in accordance with paragraph (5) shall, subject to paragraph (10), be binding on each company that was a member of the group when the notification was made or that subsequently becomes a member of the group prior to the end of the parent company’s final accounting period.
7
Where paragraph (5) applies and the accounting period of a company in the group other than the parent company that would otherwise be its final accounting period in accordance with that paragraph begins before the end of, but ends after, the accounting period of the parent company in which the notification by the parent company is made, the accounting period of the company concerned shall be treated as if the part ending with the last day of the parent company’s accounting period, and the part after, were two separate accounting periods; and the part ending with the last day of the parent company’s accounting period shall, subject to paragraph (10), be treated as the company’s final accounting period for the purposes of this regulation.
8
Where–
a
there is an amount of surplus shadow ACT in respect of an accounting period of any company that is a member of the group beginning in the period of twelve months (“the relevant period”) immediately following the end of the accounting period of the company in which the parent company notifies an officer of the Board as mentioned in paragraph (5), and
b
all or any part of that surplus amount falls to be carried back under regulation 12 or 13 to an accounting period of a company that is a member of the group ending before the relevant period of the company referred to in sub-paragraph (a),
the final accounting period of any company that is a member of the group at any time in the relevant period shall, subject to paragraph (10), be the accounting period or, if more than one, the latest accounting period beginning in the relevant period from which an amount of surplus shadow ACT falls to be carried back as mentioned in sub-paragraph (b) of this paragraph, and not the accounting period referred to in paragraph (5).
9
Where in an accounting period (“the material period”) subsequent to the accounting period in which the parent company notifies an officer of the Board as mentioned in paragraph (3), a company which has an amount of unrelieved surplus ACT becomes a member of the group, these Regulations shall apply in relation to the material period (but not earlier accounting periods) as if no notification had been made in accordance with that paragraph, but not so as to entitle any company to whom that notification, when made, applied to seek recovery of any amount of unrelieved surplus ACT.
10
Where in an accounting period (“the material period”) subsequent to the final accounting period as determined in accordance with paragraph (1), (5), (7) or (8), a company which has an amount of unrelieved surplus ACT becomes a member of the group, these Regulations shall apply in relation to the material period (but not earlier accounting periods) as if the final accounting period had not yet been determined in accordance with any of those paragraphs, but not so as to entitle a company whose final accounting period had previously been determined in accordance with those provisions to seek recovery of any amount of unrelieved surplus ACT.
11
Where–
a
a company is a member of two or more groups,
b
its final accounting period as a member of one or more, but not all, of the groups concerned has been determined in accordance with the previous provisions of this regulation, and
c
at least one of those determinations is as a result of a notification made by a parent company in accordance with paragraph (5) of this regulation,
these Regulations shall have effect in relation to the group or groups in respect of which the final accounting period of the company has not been determined as if the total amount of its unrelieved surplus ACT had been set against its liability to corporation tax in accordance with regulation 14.
Definition of group
6
1
In these Regulations “group” means a company resident in the United Kingdom (“the parent company”) which has one or more 51 per cent. subsidiaries together with that or those subsidiaries.
2
For the purposes of paragraph (1)–
a
“51 per cent. subsidiary” means a 51 per cent. subsidiary that is a company resident in the United Kingdom;
b
a company is not the parent company within a group if–
i
it has no 51 per cent. subsidiary but is itself a 51 per cent. subsidiary of another company, or
ii
it and its 51 per cent. subsidiaries are all members of another group;
c
the question whether a company is a 51 per cent. subsidiary of the parent company shall be determined, subject to paragraph (3), in accordance with section 838, except that the parent company shall be treated as not being the owner–
i
of any share capital which it owns directly in a company if a profit on the sale of the shares would be treated as a trading receipt of its trade; or
ii
of any share capital which it owns indirectly, and which is owned directly by a body corporate for which a profit on the sale of the shares would be treated as a trading receipt of its trade; or
iii
of any share capital which it owns directly or indirectly in a body corporate not resident in the United Kingdom.
3
Where a company would otherwise not be a 51 per cent. subsidiary, but–
a
persons, whether company members or not, enjoy extraordinary rights or powers under the articles of association or under any other document regulating the company, and
b
because of that fact, ownership of the ordinary share capital (for the purposes of the definition of “51 per cent. subsidiary” in section 838(1)(a)) may not be an appropriate test of whether a company is a 51 per cent. subsidiary of the parent company,
then in considering whether a company is a 51 per cent. subsidiary of the parent company for the purposes of paragraph (1), holdings of all kinds of share capital, including preference shares, or of any particular category of share capital, or voting power or any other kind of special power may be taken into account instead of ordinary share capital.
4
Notwithstanding that, apart from this paragraph, a company (“the subsidiary company”) would at any time be a 51 per cent. subsidiary of the parent company for the purposes of this regulation, the subsidiary company shall not be treated at that time as a 51 per cent. subsidiary for those purposes–
a
if arrangements are in existence by virtue of which any person has or could obtain, or any persons together have or could obtain, control of the subsidiary company but not of the parent company; and
b
unless the following conditions are also fulfilled, namely–
i
that the parent company is beneficially entitled to more than 50 per cent. of any profits available for distribution to equity holders of the subsidiary company; and
ii
that the parent company would be beneficially entitled to more than 50 per cent. of any assets of the subsidiary company available for distribution to its equity holders on a winding up.
5
In paragraph (4)–
“arrangements” means arrangements of any kind, whether in writing or not, other than arrangements whose sole or main purpose is to reduce the amount of surplus shadow ACT available to be utilised by a company other than the subsidiary company in accordance with regulation 13;
“control” has the meaning given by section 840.
6
Where by virtue of any enactment a Minister of the Crown or Northern Ireland department has power to give directions to a statutory body as to the disposal of assets belonging to, or to a subsidiary of, that body, the existence of that power shall not be regarded as constituting (or as having at any time constituted) an arrangement within the meaning of paragraph (4)(a).
7
The provisions of Schedule 18 shall apply for the purposes of paragraph (4)(b) as if–
a
for any reference to section 413(7) to (9) there were substituted a reference to paragraph (4)(b);
b
paragraph 7(1) of that Schedule were omitted and for any reference to “the relevant accounting period” there were substituted a reference to the accounting period current at the time in question.
8
For the purposes of these Regulations, a company (“A”) is the “immediate parent company” of another company (“B”) if, disregarding any other company of which B is a 51 per cent. subsidiary by virtue of section 838 and this regulation, A would be the parent company of B by virtue of section 838 and this regulation.
Restriction on franked investment income — replacement of income
7
Where a company takes any action the effect of which is that income consisting of interest to which a company is or will be entitled becomes or is replaced by income consisting of a distribution, and the main purpose of that action is to reduce the amount of shadow ACT which it would be treated as having paid under regulation 11 for an accounting period, the income consisting of the distribution shall not be regarded for the purposes of these Regulations as franked investment income.
Restriction on franked investment income — arrangements to pass on value of franked investment income
8
1
This regulation applies in any case where–
a
a person (“A”) who is a company is entitled to franked investment income;
b
arrangements subsist such that another person (“B”) obtains, whether directly or indirectly, a payment representing any of the value of that franked investment income, in excess of the payment that would have been made in the circumstances specified in paragraph (2);
c
the arrangements (whether or not made directly between A and B) were entered into for an unallowable purpose, and
d
neither A nor B is a company whose final accounting period has been determined in accordance with regulation 4 or 5.
2
The circumstances specified in this paragraph are where–
a
the payment representing any of the value of that franked investment income was made under a transaction between persons at arm’s length both of whom were companies;
b
neither company was or had been at any time a member of a group, and
c
neither company was entitled to an amount of unrelieved surplus ACT as at 6th April 1999.
3
This regulation does not apply if and to the extent that any provision of the Tax Acts has the effect of cancelling or reducing the tax advantage which would otherwise be obtained by virtue of the arrangements.
4
Where this regulation applies, the franked investment income referred to in paragraph (1) shall not be regarded for the purposes of these Regulations as franked investment income.
5
For the purposes of this regulation, the question whether any arrangements were entered into for an “unallowable purpose” shall be determined in accordance with paragraphs (6) and (7).
6
Arrangements are entered into for an unallowable purpose if the purposes for which A is a party to the arrangements include the purpose of reducing the amount of shadow ACT treated as paid, in accordance with regulation 11, on relevant distributions made–
a
by A, or
b
where A is a member of a group, by any other company which is a member of that group,
at any time in, or after the end of, the accounting period in which the arrangements are entered into.
7
In determining for the purposes of paragraph (6) whether a company could have used franked investment income for the purpose of reducing shadow ACT, the company shall be taken to use its actual franked investment income for that purpose before using the franked investment income in question.
8
In this regulation–
“arrangements” means arrangements of any kind, whether in writing or not (and includes a series of arrangements, whether or not between the same parties);
“tax advantage” has the same meaning as in Chapter I of Part XVII of the Taxes Act.
Restriction on franked investment income — dealers
9
1
Where a dealer receives–
a
a distribution which is made by a company resident in the United Kingdom (“a UK distribution ”), or any payment which is representative of a UK distribution, and
b
the distribution or, as the case may be, the payment is taken into account in computing the profits of the dealer which are chargeable to tax in accordance with the provisions of the Taxes Act applicable to Case I or II of Schedule D,
the distribution or payment shall not be regarded for the purposes of these Regulations as franked investment income.
2
In paragraph (1) “dealer” means a person who is a dealer in relation to a distribution within the meaning of section 95(2) .
Restriction on franked investment income — intra-group distributions
10
1
A distribution received by a company which is a member of a group from another company within the group, or from another company in the circumstances specified in paragraph (2) or (3) shall, subject to paragraph (4), not be regarded for the purposes of these Regulations as franked investment income.
2
The circumstances specified in this paragraph are where the company making the distribution in question is not a member of the group at the time the distribution is received but arrangements in place at that time are such as to give rise to a reasonable expectation that the company will join or, as the case may be, rejoin the group.
3
The circumstances specified in this paragraph are where the distribution in question was made by reference to the shareholdings existing at a time when both the company making the distribution and the company owning the shares at that time were members of the same group.
4
Where the distribution is a relevant distribution and the company making the relevant distribution has elected as mentioned in regulation 11(3)(b), paragraph (1) of this regulation shall not apply to so much of the franked distribution in respect of which that election is made.
Computation of shadow ACT
11
1
Where a company resident in the United Kingdom makes a relevant distribution, other than a relevant distribution to which paragraph (2) applies, shadow ACT shall, for the purposes of determining the amount of unrelieved surplus ACT that may be set against a company’s liability to corporation tax for an accounting period in accordance with regulation 14, be treated as having been paid by the company in accordance with the provisions of this regulation.
2
This paragraph applies to a relevant distribution–
a
which is a manufactured dividend to which paragraph 2(2) of Schedule 23A applies, or
b
which is made, otherwise than in the circumstances specified in paragraph (3), by a company that is a member of a group to another company within the group.
3
The circumstances specified in this paragraph are where the company making the distribution–
a
has received, in the accounting period in which the distribution is made, franked investment income of an amount sufficient to ensure that the amount of shadow ACT that, apart from paragraph (2)(b), would be treated as having been paid in respect of that distribution would have been less than it would have been had the company not received that amount of franked investment income;
b
has elected in its tax return for the accounting period in which the distribution is made, or in an amendment to that tax return, that an amount of the franked distribution equal to the whole or a stated amount of that franked investment income (multiplied by nine-eighths) should not be excluded in computing its shadow ACT for that period; and
c
has informed the company receiving the distribution that sub-paragraphs (a) and (b) of this paragraph apply in relation to the distribution, and of the amount of the distribution to which the election under sub-paragraph (b) applies.
4
An election to which paragraph (3)(b) refers–
a
shall be made not later than two years after the end of the accounting period in which the distribution is made, and
b
shall be irrevocable.
5
Where a relevant distribution to which paragraph (1) applies does not fall within an accounting period of the company making the distribution, it shall be treated, for all purposes of these Regulations, as falling within an accounting period that–
a
begins–
i
on the same date as the date on which the accounting period of the company’s immediate parent company in which the distribution falls begins or, if later
ii
on the date immediately following the end of the last accounting period of the company making the distribution that precedes the date on which the distribution is made, and
b
ends–
i
on the same date as the date on which the accounting period of the company’s immediate parent company in which the distribution falls ends or, if earlier
ii
on the date immediately before the beginning of an accounting period of the company making the distribution.
6
For the purposes of paragraph (5), where the distribution referred to in that paragraph is made at a time when there is no accounting period of the company’s immediate parent company, that paragraph shall have effect as if for the references to the accounting period of the company’s immediate parent company there were substituted references to the accounting period of the immediate parent company of the company’s immediate parent company (and so on until the accounting period of an immediate parent company in which the distribution falls is found).
7
Where a company ceases to be a member of a group, shadow ACT shall be computed in accordance with paragraph (1) in relation to the accounting period of the company in which it ceases to be a member of the group as if the part ending on the date on which the company ceases to be a member of the group, and the part after, were two separate accounting periods.
8
Where there is a change of ownership of a company and the change–
a
is not such as to cause the company to cease to be a member of a group, but
b
occurs in circumstances where either regulation 16 or regulation 17 applies,
shadow ACT shall be computed in accordance with paragraph (1) in relation to the accounting period of the company in which the change occurs as if the part ending with the change, and the part after, were two separate accounting periods.
9
Subject to paragraphs (10) to (12), for the financial year 1999 and any subsequent financial year, shadow ACT shall be treated as having been paid at the rate of 25 per cent. on an amount equal to the amount or value of the relevant distribution.
10
Where in any accounting period a company receives franked investment income, subject to regulation 22(1), shadow ACT shall not be treated as having been paid by the company in respect of relevant distributions made by it in that period unless the amount of franked distributions made by it in that period exceeds the aggregate of–
a
nine-eighths of the amount of franked investment income consisting of distributions made to the company in that period, and
b
the amount of any surplus of franked investment income carried forward from the previous accounting period in accordance with paragraph (12).
11
If in an accounting period there is such an excess, shadow ACT shall be treated as having been paid on an amount which, when the shadow ACT treated as having been paid thereon is added to it, is equal to the excess.
12
Where a company has a surplus of franked investment income in any accounting period, the surplus shall be carried forward to the next accounting period for the purposes of paragraphs (3), (10) and (13).
13
A company has a surplus of franked investment income in an accounting period for the purposes of paragraph (12) if an amount equal to the aggregate of nine-eighths of the franked investment income consisting of distributions made to the company in that period and the surplus of franked investment income carried forward from the previous accounting period in accordance with paragraph (12) exceeds the amount of the franked distributions made by it in that period; and the amount of that excess shall be regarded as the amount of the surplus of franked investment income for the purposes of paragraph (12).
14
In the application of paragraphs (12) and (13) to a straddling accounting period of a company, or to the case where an accounting period of a company ends on 5th April 1999 and its next accounting period begins on 6th April 1999–
a
there shall be ascertained the amount of surplus franked investment income in the accounting period ending or, in the case of a straddling accounting period, deemed by virtue of regulation 3(4) to end, on 5th April 1999;
b
that amount shall be treated as carried forward to the accounting period beginning or, in the case of a straddling accounting period, deemed by virtue of regulation 3(4) to begin, on 6th April 1999 and shall be treated as mentioned in paragraph (10).
Utilisation of shadow ACT
12
1
Shadow ACT which a company is treated as having paid in accordance with regulation 11 in respect of any relevant distribution made by it in an accounting period shall, for the purposes mentioned in regulation 11(1) and in accordance with the provisions of this regulation, be set against the company’s liability to corporation tax on any profits charged to corporation tax for that accounting period, but not so as to reduce the amount of that liability.
2
Subject to paragraph (7)(b), shadow ACT shall be utilised as mentioned in paragraph (1) before any amount of unrelieved surplus ACT is set against a company’s liability to corporation tax in accordance with regulation 14.
3
The amount of shadow ACT to be set against a company’s liability for any accounting period under paragraph (1)–
a
shall not exceed the amount of shadow ACT that would have been treated as paid (apart from regulation 11(10) to (12)) in respect of a relevant distribution made at the end of that period of an amount which, together with the shadow ACT treated as paid in respect of it, is equal to the company’s profits charged to corporation tax for that period;
b
shall be computed, where applicable, by reference to the like provisions with respect to separate accounting periods on a change of ownership of a company that are contained in regulations 16 and 17 for the purposes of computing the amount of unrelieved surplus ACT to be set against the company’s liability for an accounting period.
4
Where an amount of credit for foreign tax falls to be allowed in accordance with section 797 against corporation tax attributable to any income or chargeable gain (“the relevant income or gain”), then–
a
paragraph (3) shall have effect only in relation to so much of the company’s profits chargeable to corporation tax for the relevant accounting period as does not include the relevant income or gain;
b
in so far as the company’s liability to corporation tax for the relevant accounting period relates to the relevant income or gain, it shall be taken to be reduced by the amount of the credit for foreign tax attributable to that income or gain, as determined in accordance with subsections (2) and (3) of section 797; and
c
the amount of shadow ACT which may be set against that liability, so far as it relates to the relevant income or gain, shall not exceed whichever is the lower of the limits specified in paragraph (5).
5
The limits specified in this paragraph are–
a
the limit which would apply under paragraph (3) if the amount of the relevant income or gain, determined in accordance with subsection (3) of section 797, were the company’s only income or gain for the relevant accounting period; and
b
the amount of corporation tax for which, after taking account of the reduction mentioned in paragraph (4)(b), the company is liable in respect of that income or gain.
6
In paragraph (4) “the relevant accounting period” shall be construed in accordance with subsection (2) of section 797.
7
Where in respect of any accounting period of a company (“the principal period”) there is an amount of surplus shadow ACT, that amount shall be treated as if it were shadow ACT which the company is treated as having paid in respect of relevant distributions made by it in any of its accounting periods beginning on or after 6th April 1999 and in the six years preceding the principal period, but so that that amount–
a
is set, so far as possible, against the company’s liability for a more recent accounting period before a more remote one,
b
does not cause the amount of shadow ACT specified in paragraph (3)(a) as respects an accounting period of the company to be exceeded,
c
where the company is a member of a group, is not set against the liability of another company in the group for an accounting period, and
d
except in relation to the period beginning twenty four months before the end of the principal period and ending the day before the commencement of the principal period, does not displace any amount of unrelieved surplus ACT that, by virtue of regulation 14, is set against the company’s liability for an accounting period.
8
For the purposes of paragraph (7)–
a
the reference to any of the company’s accounting periods beginning on or after 6th April 1999 includes a reference to a separate accounting period mentioned in regulations 16 and 17 beginning on or after that date;
b
where an accounting period begins before, but ends during, the period of twenty four months referred to in sub-paragraph (d) of that paragraph, the amount of unrelieved surplus ACT falling to be displaced as mentioned in that sub-paragraph shall be proportionately reduced by reference to the part of that accounting period that falls outside the period of twenty four months.
9
Subject to regulation 13 (intra-group allocation of shadow ACT), where in respect of any accounting period of a company there is an amount of surplus shadow ACT which has not been dealt with under paragraph (7), that amount shall be treated for the purposes of this regulation (including any further application of this paragraph) as if it were shadow ACT which the company is treated as having paid in the next accounting period.
Intra-group allocation of surplus shadow ACT
13
1
Where in respect of any accounting period of a company that is a member of a group at any time in that accounting period, there is an amount of surplus shadow ACT that has not been utilised as mentioned in regulation 12(7), the whole or part of that amount shall, for the purposes mentioned in regulation 11(1) and in accordance with the provisions of this regulation, be allocated by the parent company to another company, or other companies, that are members of the group (“the potential recipients”).
2
Where an amount of surplus shadow ACT is allocated to another company in the group under paragraph (1), that amount shall be set against the balance (if any) of that company’s liability to corporation tax on any profits charged to corporation tax for an accounting period to which that amount is attributed in accordance with paragraph (8), that remains after the amount of that company’s shadow ACT in respect of its own distributions for that period (together with the amount of any surplus shadow ACT treated as belonging to that company under paragraph (6)) has been set against that liability in accordance with regulation 12(1), but not so as to reduce the amount of that liability or so as to exceed the capacity of that company to utilise that amount.
3
No company that is a member of a group at any time in an accounting period shall be entitled to set an amount of unrelieved surplus ACT against its liability to corporation tax for that accounting period in accordance with regulation 14 until all surplus shadow ACT of that company for that period has been allocated under paragraph (1).
4
Where the amount of surplus shadow ACT referred to in paragraph (1) is insufficient in relation to the capacity of all the potential recipients fully to utilise surplus shadow ACT, the parent company in the group shall determine the recipients to whom that amount shall be allocated under that paragraph, and the proportion of that amount to be allocated to each of those recipients in accordance with the capacity of each of those recipients to utilise that amount.
5
Where the amount referred to in paragraph (1) exceeds the amount which could be utilised by all the potential recipients–
a
so much of that amount as is able to be utilised by the potential recipients shall be allocated to them by the parent company under that paragraph in accordance with the capacity of each of the potential recipients to utilise that amount, and
b
the balance shall, subject to paragraph (6), be retained by the company in which the amount arose and shall be treated by that company (in accordance with regulation 12(9)) as if it were shadow ACT which the company is treated as having paid in the next accounting period.
6
Where, in a case to which paragraph (1) applies, the company concerned ceases to be a member of the group, otherwise than by reason of a transaction or arrangements between that company or that company’s immediate parent company (or the latter company’s immediate parent company and so on) and another person who is not connected with that company within the meaning of section 839 , the amount of surplus shadow ACT shall be treated for the purposes of this regulation as belonging to the immediate parent company of that company at the time it ceases to be a member of the group or, where the immediate parent company ceases to be a member of the group at the same time as that company, as belonging to the next immediate parent company (and so on as necessary until an immediate parent company is found who has not ceased to be a member of the group at the same time as that company).
7
An amount of surplus shadow ACT allocated to a company under paragraph (1) may subsequently be reallocated at any time under that paragraph, but not so as to reduce the amount allocated to a company to an amount below its capacity to utilise surplus shadow ACT after the time limit for amending that company’s tax return has expired.
8
Where the whole or part of an amount of surplus shadow ACT is allocated to a company under paragraph (1), it shall be attributed to a relevant accounting period, or relevant accounting periods, of that company in the following order–
a
an accounting period beginning and ending on the same dates as, or otherwise contained within, the accounting period of the company whose surplus shadow ACT is allocated (“the transferring company’s accounting period”);
b
an accounting period beginning before, but ending in, the transferring company’s accounting period;
c
an accounting period beginning in, but ending after, the end of the transferring company’s accounting period;
d
any further period (whether the whole or part of an accounting period) beginning twenty four months or less prior to the end of the transferring company’s accounting period.
9
In paragraph (8) “relevant accounting period” means an accounting period in which both the transferring company and the company receiving the amount were at some time members of the group.
10
Where the further period referred to in paragraph (8)(d) is a part of an accounting period, the capacity of the company to utilise the amount attributed to that further period shall be proportionately reduced by reference to the part of its accounting period which falls outside that further period.
11
Where in accordance with paragraph (8) amounts of surplus shadow ACT in respect of accounting periods of two or more companies are attributed to a relevant accounting period, or relevant accounting periods, of a company, the parent company in the group shall determine the order of priority in which those amounts are attributed, and the order of priority so determined shall apply on any subsequent reallocation of those amounts.
12
Where a company is a member of more than one group and there is an allocation to that company under paragraph (1) of an amount of surplus shadow ACT by the parent company of more than one group, the order of priority in which allocations are attributed to an accounting period, or accounting periods, of that company in accordance with paragraph (8) shall be determined by reference to the date on which an allocation is made (an earlier allocation having priority over a later allocation).
13
Where in accordance with paragraph (8) an amount falls to be attributed to an accounting period which is either the first or the last accounting period in which both the transferring company and the company receiving the amount were members of the group, then for the purpose of determining the amount to be attributed to that accounting period–
a
the capacity of the company receiving the amount to utilise the amount to be attributed to that accounting period–
i
shall be proportionately reduced by reference to the part of that period during which the transferring company and the company receiving the amount were not both members of the group, and
ii
shall be further reduced by any prior attribution to that period by reason of the allocation to the company receiving the amount of the surplus shadow ACT of another company, and
b
the amount shall be treated as attributable to a separate accounting period comprising the part of that accounting period during which both the transferring company and the company receiving the amount were members of the group.
14
Where in accordance with paragraph (8) an amount is attributed to a relevant accounting period referred to in sub-paragraph (b) or (d) of that paragraph, that amount–
a
shall displace any amount of unrelieved surplus ACT that, by virtue of regulation 14, was set against the company’s liability to corporation tax on any profits charged to corporation tax for that accounting period, but
b
shall not displace any amount of surplus shadow ACT that, in accordance with regulation 12, has previously been set against that company’s liability for corporation tax for that accounting period or (as the case may be) has been treated as shadow ACT which that company is treated as having paid in respect of any relevant distributions made by the company in that accounting period.
15
Where the parent company fails to allocate an amount of surplus shadow ACT in accordance with this regulation–
a
that amount may be allocated in accordance with this regulation by an officer of the Board;
b
if that amount is subsequently allocated by the parent company in accordance with this regulation, any allocation by an officer of the Board under sub-paragraph (a) shall be treated as if it had not been made.
Set-off of unrelieved surplus ACT against liability to corporation tax
14
1
Subject to paragraphs (2) to (4), a company’s unrelieved surplus ACT shall be set against its liability to corporation tax on any profits charged to corporation tax for an accounting period beginning on or after 6th April 1999, and shall accordingly discharge a corresponding amount of that liability.
2
Unrelieved surplus ACT shall not be set against a company’s liability to corporation tax for an accounting period under paragraph (1) to the extent that it can be set against the company’s liability to corporation tax for an earlier accounting period.
3
Where section 116(2) applies in relation to a company which is a member of a partnership, no unrelieved surplus advance corporation tax may be set against its liability to corporation tax on its share in the profits of the relevant accounting period of the partnership.
4
The amount of unrelieved surplus ACT to be set against a company’s liability for an accounting period under paragraph (1) shall not exceed the amount calculated in accordance with the formula–
A - B
where–
A is the amount of the company’s capacity to utilise unrelieved surplus ACT calculated in accordance with regulation 12, and
B is the amount of any shadow ACT attributed to that period in accordance with regulations 12 and 13.
5
References to “the relevant accounting period” in paragraph (3) shall be construed in accordance with section 116(3).
Restriction on set-off of company’s unrelieved surplus ACT against subsidiary company’s liability to corporation tax
15
1
Subject to paragraph (2) and regulation 17, unrelieved surplus ACT consisting of ACT which a subsidiary is treated as having paid by virtue of section 240(2) shall be set off against the subsidiary’s liability to corporation tax for an accounting period in accordance with regulation 14 before unrelieved surplus ACT consisting of ACT paid in respect of any distribution made by the subsidiary.
2
No unrelieved surplus ACT consisting of ACT which a subsidiary is treated as having paid by virtue of section 240(2) shall be set against the subsidiary’s liability to corporation tax in accordance with regulation 14 for any accounting period in which, or in any part of which, it was not a subsidiary of the surrendering company, unless throughout that period or part both companies were subsidiaries of a third company.
3
In this regulation “surrendering company” and “subsidiary” have the same meanings as in section 240.
Calculation of unrelieved surplus ACT on change of ownership of company
16
1
This regulation applies where–
a
within any period of three years there is both a change in the ownership of a company and, either earlier or later in that period, or at the same time, a major change in the nature or conduct of a trade or business carried on by the company; or
b
at any time after the scale of the activities in a trade or business carried on by a company has become small or negligible, and before any considerable revival of the trade or business, there is a change in the ownership of the company.
2
Regulation 14 shall apply in relation to an accounting period in which the change of ownership occurs as if the part ending with the change of ownership, and the part after, were two separate accounting periods; and for that purpose the profits of the company charged to corporation tax for the accounting period shall be apportioned between those parts.
3
No unrelieved surplus ACT of the company shall be set off against the company’s liability to corporation tax on any profits charged to corporation tax for an accounting period ending after the change of ownership; and for this purpose an accounting period in which the change of ownership occurs shall be treated as if the part ending with the change of ownership, and the part after, were two separate accounting periods.
4
Paragraph (3) applies to unrelieved surplus ACT consisting of ACT which a subsidiary is treated as having paid by virtue of section 240(2) as it applies to unrelieved surplus ACT consisting of ACT paid in respect of any distribution made by the subsidiary.
5
Sections 768(8) and (9) and 769 shall apply for the purposes of this regulation as if in subsection (3) of section 769 the reference to the benefit of the losses were a reference to the benefit of unrelieved surplus ACT.
6
In paragraph (1) “a major change in the nature or conduct of a trade or business” includes–
a
a major change in the type of property dealt in, or services or facilities provided, in the trade or business;
b
a major change in customers, outlets or markets of the trade or business;
c
a change whereby the company ceases to be a trading company and becomes an investment company or vice versa; or
d
where the company is an investment company, a major change in the nature of the investments held by the company;
and this paragraph applies even if the change is the result of a gradual process which began outside the period of three years mentioned in paragraph (1).
7
In this regulation–
“trading company” means a company whose business consists wholly or mainly in the carrying on of a trade or trades;
“investment company” means a company (other than a holding company) whose business consists wholly or mainly in the making of investments and the principal part of whose income is derived therefrom;
“holding company” means a company whose business consists wholly or mainly in the holding of shares or securities of companies which are its 90 per cent. subsidiaries and which are trading companies;
“90 per cent. subsidiary” has the meaning given by section 838.
Restriction on application of regulation 15 on change of ownership of company
17
1
This regulation applies where–
a
there is a change in the ownership of a company (“the relevant company”),
b
there is an amount of unrelieved surplus ACT which the relevant company, as a subsidiary company, is treated as having paid by virtue of section 240(2), and
c
within the period of six years beginning three years before the change, there is a major change in the nature or conduct of a trade or business of the company which is for the purposes of regulation 15 the surrendering company in relation to that amount.
2
The amount of unrelieved surplus ACT referred to in paragraph (1)(b) shall not be set off in accordance with regulation 14 against the relevant company’s liability to corporation tax on profits charged to corporation tax for an accounting period ending after the change of ownership; and for this purpose an accounting period in which the change of ownership occurs shall be treated as if the part ending with the change of ownership, and the part after, were two separate accounting periods.
3
Paragraphs (5) to (7) of regulation 16 shall apply for the purposes of this regulation as they apply for the purposes of that regulation and as if the reference in paragraph (6) of regulation 16 to the period of three years mentioned in paragraph (1) of that regulation were a reference to the period mentioned in paragraph (1)(c) of this regulation.
Restriction on set-off under regulation 14 where asset transferred after change of ownership of company
18
1
This regulation applies where–
a
there is a change in the ownership of a company (“the relevant company”),
b
after the change the relevant company acquires an asset from another company in circumstances such that section 171(1) of the Taxation of Chargeable Gains Act 1992 applies to the acquisition, and
c
a chargeable gain accrues to the relevant company on the disposal of the asset within the period of three years beginning with the change of ownership.
2
For the purposes of paragraph (1)(c) an asset acquired by the relevant company as mentioned in paragraph (1)(b) shall be treated as the same as an asset owned at a later time by that company if the value of the second asset is derived in whole or in part from the first asset, and in particular where the second asset is a freehold, and the first asset was a leasehold and the lessee has acquired the reversion.
3
In relation to the accounting period in which the chargeable gain accrues to the relevant company (“the relevant period”), regulation 14 shall have effect as if the limit imposed by paragraph (4) of that regulation on the amount of unrelieved surplus ACT to be set against the relevant company’s liability to corporation tax were reduced by an amount equal to 20 per cent. of the amount of the chargeable gain.
4
Paragraph (5) of regulation 16 shall apply for the purposes of this regulation as it applies for the purposes of that regulation.
Recovery of unrelieved surplus ACT wrongly set off
19
If an officer of the Board discovers that any set off of unrelieved surplus ACT of a company by virtue of regulation 14 ought not to have been made, or has become excessive, the officer may make any such assessments as may in his judgment be required for recovering any tax that ought to have been paid and generally for securing that the resulting liability to tax (including interest on unpaid tax) of the company is what it would have been if only such set off had been made as ought to have been made.
Set off of unrelieved surplus ACT against liability to corporation tax on profits of a controlled foreign company apportioned to a company
20
1
In any case where–
a
an amount of chargeable profits (“Chapter IV profits”) of a controlled foreign company is apportioned to a company resident in the United Kingdom under the provisions of Chapter IV of Part XVII of the Taxes Act, and
b
the company to whom the amount is apportioned has an amount of surplus shadow ACT, calculated in accordance with regulation 12 and (where applicable) regulation 13, available to be set against the company’s liability to corporation tax for the appropriate accounting period (including, by virtue of regulation 3(3), its liability to tax under section 747(4)(a) for that period),
then so much of that amount as does not exceed the relevant maximum shall be set against the company’s liability to tax under that section in respect of the Chapter IV profits.
2
So much of any unrelieved surplus ACT of the company as does not exceed the relevant amount may be set against the company’s liability to tax in respect of the Chapter IV profits.
3
Where–
a
the whole of the amount of the company’s surplus shadow ACT has not been set off against the company’s liability to tax as mentioned in paragraph (1), and
b
the company is a member of a group,
the part of that amount that has not been so utilised may be allocated by the parent company to any other company in the group to whom an amount of Chapter IV profits has been apportioned, and the provisions of this regulation shall apply accordingly to that other company.
4
In this regulation–
a
“the appropriate accounting period” has the same meaning as in paragraph 1 of Schedule 26 ;
b
“the relevant amount” is the amount (if any) which is the difference between the amount of the relevant maximum and the amount of surplus shadow ACT set against the company’s liability in respect of the Chapter IV profits in accordance with paragraph (1);
c
“the relevant maximum” is the amount calculated in accordance with the formula–
C - D
where–
C is the amount of shadow ACT that would have been treated as paid (apart from regulation 11(10) to (12)) in respect of a relevant distribution made at the end of the company’s appropriate accounting period of an amount which, together with the shadow ACT treated as paid in respect of it, is equal to the amount calculated in accordance with the formula specified in paragraph (5), and
D is the portion of the controlled foreign company’s creditable tax (if any) which is apportioned to the company for that accounting period as mentioned in section 747(4)(a).
5
The formula specified in this paragraph is–
E - F
where–
E is the amount of the Chapter IV profits on which the company is chargeable to corporation tax for the appropriate accounting period, and
F is the total of any relevant allowances which are to be regarded, by virtue of paragraph 1(5) of Schedule 26, as having been allowed as a deduction against the company’s profits together with any such additional amount as would fall to be so regarded if a claim under paragraph 1(1) of Schedule 26 were made in respect of all relevant allowances that are available under that paragraph.
Displacement of unrelieved surplus ACT — consequential provision
21
1
Where, with respect to an accounting period of a company (“the affected company”) that is a member of a group at any time in that accounting period–
a
an amount of unrelieved surplus ACT is displaced under regulation 12(7)(d) or 13(8)(b) or (d), and
b
as a consequence the affected company is assessed to, or an amendment of its self-assessment is made in respect of, an amount of corporation tax for that accounting period,
then, if the whole of that amount of corporation tax is not paid by the affected company within six months from the date determined under paragraph (2), any other company that is a member of the group at any time in that accounting period may, at any time within two years from that date, be assessed and charged (in the name of the affected company) to the whole or, as the case may be, the unpaid part of that amount; and a company paying any amount of corporation tax under this paragraph shall be entitled to recover from the affected company a sum equal to the aggregate of the amount paid and any interest paid by the company under section 87A of the Taxes Management Act 1970 on that amount.
2
The date referred to in paragraph (1) is whichever is the later of–
a
the date when the amount of corporation tax became due and payable by the affected company or, as the case may be, the date when that amount is treated as having become due and payable under the Corporation Tax (Instalment Payments) Regulations 1998 ; and
b
the date when an amendment of the affected company’s self-assessment was made.
Life assurance companies
22
1
The policy holders' share of the franked investment income from investments held in connection with a company’s life assurance business–
a
shall not be used (for the purposes of computing the amount of shadow ACT which the company is treated as having paid for an accounting period under regulation 11(10)) to frank relevant distributions made by the company in that period;
b
shall be disregarded in determining whether the company has a surplus of franked investment income as mentioned in regulation 11(13), or the amount of the surplus.
2
For the purposes of regulations 12 to 14, the profits charged to corporation tax for any accounting period of a company carrying on life assurance business shall be reduced by deducting the policy holders' share of the relevant profits.
3
In this regulation–
“life assurance business” shall be construed in accordance with section 431(2);
“policy holders' share of the franked investment income” shall be construed in accordance with section 434(6A)(a) ;
“policy holders' share of the relevant profits” shall be construed in accordance with section 89 of the Finance Act 1989 .
Cancellation of tax advantage
23
1
Section 704 shall have effect in relation to any relevant distribution with the modification specified in paragraph (2).
2
In paragraph A after sub-paragraph (d) there shall be inserted–
da
the application of franked investment income for the purpose of regulations made under section 32 of the Finance Act 1998, or
.
Clive Betts
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
15th February 1999


type: legislation

jurisdiction: UK

text:
Title and commencement
1
These Regulations may be cited as the Organic Farming (Amendment) Regulations 1999 and shall come into force on 5th October 1999.
Interpretation
2
In these Regulations “the principal Regulations ” means the Organic Farming Regulations 1999 .
Amendment of the principal Regulations
3
The principal Regulations shall be amended in accordance with the following provisions of these Regulations.
4
In regulation 2(1) of the principal Regulations, after the definition “approved” there shall be inserted the following definitions —
“the area of the Bodmin Moor Project” means the area of land comprised in the parishes in the area of Bodmin Moor in the county of Cornwall which are listed in Part I of Schedule 3;
“the area of the Bowland Initiative” means the area of land comprised in the parishes in the area of the Forest of Bowland in the County of Lancashire which are listed in Part II of Schedule 3; and
“the area of the Uplands experiment” means the aggregate of the area of the Bodmin Moor Project and the area of the Bowland Initiative
.
5
After regulation 6 of the principal Regulations there shall be inserted the following regulation —
Closing date for accepting applications for aid
6A
1
Subject to paragraph (2), the Minister shall not accept an application for aid under these Regulations unless such application has been received by him before 5th October 1999.
2
Paragraph (1) shall not apply to applications for aid which are made in respect of the land the whole of which is situated in the area of the Uplands experiment.
3
The Minister shall not accept an application for aid under these Regulations in relation to land which is situated in the area of the Uplands experiment unless such application has been received by him before 1st January 2000.
6
After Schedule 2 to the principal Regulations there shall be inserted Schedule 3 as set out in the Schedule to these Regulations.
Elliot Morley
Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food
4th October 1999


text:
1
This Order may be cited as the Leicester College (Incorporation) Order 1999, and shall come into force on 1st April 1999 (“the Commencement Date”).
2
On the Commencement Date there shall be established a body corporate called “Leicester College” for the purpose of establishing and conducting from the operative date a new educational institution of that name (to be formed by the merger of Charles Keene College of Further Education, Leicester and Leicester South Fields College).
3
The “operative date” in relation to the further education corporation established by this Order shall be 1st August 1999, and the corporation shall conduct Leicester College from that date.
Tessa Blackstone
Minister of State,
Department for Education and Employment
10th March 1999


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the University Hospital of Wales and Llandough Hospital National Health Service Trust (Establishment) Order 1999 and shall come into force on 1st April 1999.
2
In this Order unless the context otherwise requires–
“ the Act ” means the National Health Service and Community Care Act 1990;
“community health services” means any services which the Secretary of State may provide under section 3(1)(d) or (e) of or Schedule 1 to the National Health Service Act 1977 and any service which he has a duty to provide under section 5(1) or (1A) of that Act ;
“operational date” has the meaning assigned to it in paragraph 3(1)(e) of Schedule 2 to the Act;
“the trust” means University Hospital of Wales and Llandough Hospital National Health Service Trust established by article 2 of this Order.
Establishment of the trust
2
There is hereby established an NHS trust which shall be called University Hospital of Wales and Llandough Hospital National Health Service Trust or Ymddiriedolaeth Gwasanaeth Iechyd Gwladol Ysbyty Athrofaol Cymru ac Ysbyty Llandoche.
Nature and functions of the trust
3
1
The trust is established for the purposes specified in section 5(1) of the Act.
2
The trust’s functions shall be–
a
to own and manage pursuant to section 5(1)(a) of the Act–
i
University Hospital of Wales, Heath Park, Cardiff CF4 4XW,
ii
Llandough Hospital, Llandough, Penarth CF64 2XX,
and associated hospitals and premises, and there to provide and manage hospital accommodation and services and community health services, and
b
to provide and manage pursuant to section 5(1)(b) of the Act hospital accommodation and services at the ultra-clean operating theatre complex which is situated at the said Llandough Hospital, being a single-storey steel-clad building connected to the main theatre complex to the west and to the main hospital corridor to the south.
Directors of the trust
4
1
The trust shall have, in addition to the chairman, 7 non-executive directors and 5 executive directors.
2
Since the trust is to be regarded as having a significant teaching commitment within the meaning of paragraph 3(1)(d) of Schedule 2 to the Act, one of the non-executive directors shall be appointed from the University of Wales.
Operational date and accounting date of the trust
5
1
The operational date of the trust shall be 1st April 1999.
2
The accounting date of the trust shall be 31st March.
Restriction on disposal of assets
6
The sum specified for the purposes of paragraph 6(2)(d) of Schedule 2 to the Act (maximum value of freely disposable assets) in relation to the trust shall be £1,000,000.
Signed by authority of the Secretary of State for Wales
Jon Owen Jones
Parliamentary Under Secretary of State, Welsh Office
11th March 1999


text:
Citation and commencement
1
This Order may be cited as the Local Authorities (Goods and Services) (Public Bodies) (No. 1) Order 1999 and shall come into force on 24th March 1999.
Designation as a public body
2
The Borough of Havant Sport and Leisure Trust (“the Trust”) and the Teacher Training Agency , being persons appearing to the Secretary of State for the Environment, Transport and the Regions and to the Secretary of State for Wales to be exercising functions of a public nature, shall be public bodies for the purposes of the Local Authorities (Goods and Services) Act 1970 in its application to England and Wales.
Restriction on agreements
3
Agreements which may be entered into by the Trust by virtue of this Order shall be restricted to those for the provision of administrative, professional or technical services by Havant Borough Council to the Trust.
Signed by authority of the Secretary of State for the Environment, Transport and the Regions
Hilary Armstrong
Minister of State,
Department of the Environment, Transport and the Regions
18th February 1999
Signed by authority of the Secretary of State for Wales
Jon Owen Jones
Parliamentary Under-Secretary of State, Welsh Office
22nd February 1999


text:
PART I
General
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Allocation of Housing and Homelessness (Review Procedures) Regulations 1999 and shall come into force on 11th February 1999.
2
In these Regulations–
“the authority” means the local housing authority which has made the decision whose review under section 164 or 202 has been requested;
“the Decisions on Referrals Order ” means the Homelessness (Decisions on Referrals) Order 1998 ;
“the reviewer” means–
where the original decision falls within section 202(1)(a), (b), (c), (e) or (f), the authority;
where the original decision falls within section 202(1)(d) (a decision under section 198(5) whether the conditions are met for referral of a case)–
the notifying authority and the notified authority, where the review is carried out by those authorities;
the person appointed to carry out the review in accordance with regulation 7, where the case falls within that regulation.
3
In these Regulations, references to sections are references to sections of the Housing Act 1996.
Who is to make the decision on the review
2
Where the decision of the authority on a review of an original decision made by an officer of the authority is also to be made by an officer, that officer shall be someone who was not involved in the original decision and who is senior to the officer who made the original decision.
PART II
The Housing Register
Notification of review procedure
3
Following a duly made request for a review under section 164, the authority shall–
a
notify the person concerned that he, or someone acting on his behalf, may make representations in writing to the authority in connection with the review; and
b
if they have not already done so, notify the person concerned of the procedure to be followed in connection with the review.
Procedure on a review
4
The authority shall, subject to compliance with the provisions of regulation 5, consider any representations made under regulation 3.
Notification of the decision on a review
5
The period within which the authority shall notify the person concerned of the decision on a review under section 164 is eight weeks from the day on which the request for a review is made to the authority or such longer period as the authority and the person concerned may agree in writing.
PART III
Homelessness
Request for a review and notification of review procedure
6
1
A request for a review under section 202 shall be made–
a
to the authority, where the original decision falls within section 202(1)(a), (b), (c), (e) or (f);
b
to the notifying authority, where the original decision falls within section 202(1)(d) (a decision under section 198(5) whether the conditions are met for referral of a case).
2
Except where a case falls within regulation 7, the authority to whom a request for a review under section 202 has been made shall–
a
notify the applicant that he, or someone acting on his behalf, may make representations in writing to the authority in connection with the review; and
b
if they have not already done so, notify the applicant of the procedure to be followed in connection with the review.
3
Where a case falls within regulation 7, the person appointed in accordance with that regulation shall–
a
notify the applicant that he, or someone acting on his behalf, may make representations in writing to that person in connection with the review; and
b
notify the applicant of the procedure to be followed in connection with the review.
Initial procedure where the original decision was made under the Decisions on Referrals Order
7
1
Where the original decision under section 198(5) (whether the conditions are met for the referral of the case) was made under the Decisions on Referrals Order, a review of that decision shall, subject to paragraph (2), be carried out by a person appointed by the notifying authority and the notified authority.
2
If a person is not appointed in accordance with paragraph (1) within five working days from the day on which the request for a review is made, the review shall be carried out by a person–
a
from the panel constituted in accordance with paragraph 3 of the Schedule to the Decisions on Referrals Order (“the panel”), and
b
appointed in accordance with paragraph (3) below.
3
The notifying authority shall within five working days from the end of the period specified in paragraph (2) request the chairman of the Local Government Association or his nominee (“the proper officer”) to appoint a person from the panel and the proper officer shall do so within seven days of the request.
4
The notifying authority and the notified authority shall within five working days of the appointment of the person appointed (“the appointed person”) provide him with the reasons for the original decision and the information and evidence on which that decision was based.
5
The appointed person shall–
a
send to the notifying authority and the notified authority any representations made under regulation 6; and
b
invite those authorities to respond to those representations.
6
The appointed person shall not be the same person as the person who made the original decision.
7
For the purposes of this regulation a working day is a day other than Saturday, Sunday, Christmas Day, Good Friday or a bank holiday .
Procedure on a review
8
1
The reviewer shall, subject to compliance with the provisions of regulation 9, consider–
a
any representations made under regulation 6 and, in a case falling within regulation 7, any responses to them; and
b
any representations made under paragraph (2) below.
2
If the reviewer considers that there is a deficiency or irregularity in the original decision, or in the manner in which it was made, but is minded nonetheless to make a decision which is against the interests of the applicant on one or more issues, the reviewer shall notify the applicant–
a
that the reviewer is so minded and the reasons why; and
b
that the applicant, or someone acting on his behalf, may make representations to the reviewer orally or in writing or both orally and in writing.
Notification of the decision on a review
9
1
The period within which notice of the decision on a review under section 202 shall be given under section 203(3) to the applicant shall be–
a
eight weeks from the day on which the request for the review is made, where the original decision falls within section 202(1)(a), (b), (c), (e) or (f);
b
ten weeks from the day on which the request for the review is made, where the original decision falls within section 202(1)(d) and the review is carried out by the notifying authority and the notified authority;
c
twelve weeks from the day on which the request for the review is made in a case falling within regulation 7.
2
The period specified in paragraph (1) may be such longer period as the applicant and the reviewer may agree in writing.
3
In a case falling within paragraph (1)(c), the appointed person shall notify his decision on the review, and his reasons for it, in writing to the notifying authority and the notified authority within a period of eleven weeks from the day on which the request for the review is made, or within a period commencing on that day which is one week shorter than that agreed in accordance with paragraph (2).
PART IV
Revocation
Revocation and transitional provisions
10
1
Subject to paragraph (2), the following provisions are hereby revoked–
a
regulations 2 to 8 of the Allocation of Housing and Homelessness (Review Procedures and Amendment) Regulations 1996 ;
b
the definition of “the Review Regulations” in regulation 1(3) of the Allocation of Housing and Homelessness (Amendment) Regulations 1997 and regulation 6 of those Regulations.
2
The provisions revoked by paragraph (1) shall continue in force in any case where a request for a review under section 164 or 202 is made prior to the date these Regulations come into force.
Signed by authority of the Secretary of State for the Environment, Transport and the Regions
Hilary Armstrong
Minister of State,
Department of the Environment, Transport and the Regions
12th January 1999
Signed by authority of the Secretary of State for Wales
Jon Owen Jones
Parliamentary Under Secretary of State, Welsh Office
14th January 1999


text:
1
This Order may be cited as the A35 Trunk Road (Chideock Morcombelake Bypass) Order 1996 (Revocation Order) 1999, and shall come into force on 30th June 1999.
2
The A35 Trunk Road (Chideock Morcombelake Bypass) Order 1996 is hereby revoked.
Signed by authority of the Secretary of State for the Environment, Transport and the Regions
Derek Oddy
Divisional Director Highways Agency
16th June 1999


text:
Title and commencement
1
This Order may be cited as the Sea Fish Industry Authority (Levy) (Amendment) Regulations 1998 Confirmatory Order 1999 and shall come into force on 9th April 1999.
Confirmation
2
The Regulations, having been modified by the Ministers, are hereby confirmed and are set out in the Schedule to this Order.
Elliot Morley
Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food
15th March 1999
Calum MacDonald
Parliamentary Under Secretary of State, Scottish Office
16th March 1999
Signed by authority of the Secretary of State for Wales
Jon Own Jones
Parliamentary Under Secretary of State, Welsh Office
16th March 1999
Marjorie Mowlam
Secretary of State for Northern Ireland
16th March 1999


text:
1
1
This Order may be cited as the Finance Act 1993, Section 86(2), (Fish Quota) Order 1999 and shall come into force on 29th March 1999.
2
This Order shall have effect–
a
in a case where the old assets (but not the new assets) referred to in section 152(1) are fish quota, where the disposal of the old assets takes place on or after the day on which this Order comes into force;
b
in a case where the new assets (but not the old assets) referred to in section 152(1) are fish quota, where the acquisition of the new assets takes place on or after the day on which this Order comes into force; and
c
in a case where both the old assets and the new assets referred to in section 152(1) are fish quota, where both the disposal of the old assets and the acquisition of the new assets take place on or after the day on which this Order comes into force.
2
In this Order, “section 152(1)” and “section 155” mean section 152(1) and 155 of the Taxation of Chargeable Gains Act 1992 , respectively.
3
In section 155 at the end there shall be added–
CLASS 7
Fish quota (that is, an allocation of quota to catch fish stocks, which derives from the Total Allowable Catches set in pursuance of Article 8(4) of Council Regulation ( EEC ) No. 3760/92 and under annual Council Regulations made in accordance with that Article , or under any replacement Community Instruments).
Bob Ainsworth
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd March 1999


text:
Citation, commencement, expiry and interpretation
1
1
This Order may be cited as the Medicines (Aristolochia) (Emergency Prohibition) Order 1999, shall come into force on 28th July 1999 and shall continue in force until the end of 27th October 1999, when it shall expire.
2
In this Order, “ the Act ” means the Medicines Act 1968.
Prohibition of sale, supply and importation of medicinal products consisting of or containing Aristolochia
2
1
Subject to paragraphs (2), (3) and (4) below, the sale, supply, and importation of any medicinal products consisting of or containing a plant belonging to a species of the genus Aristolochia , or any extracts from such a plant, is prohibited.
2
The prohibition imposed by paragraph (1) above shall not apply to the sale, supply or importation of the medicinal products referred to where the sale or supply is to, or, in the case of importation, the importation is made by or on behalf of, any of the following persons —
a
a food analyst or food examiner within the meaning of section 30 of the Food Safety Act 1990 ;
b
a food analyst or food examiner within the meaning of Article 30 or 31 of the Food Safety (Northern Ireland) Order 1991 ;
c
an authorised officer within the meaning of section 5(6) of the Food Safety Act 1990, or Article 2(2) of the Food Safety (Northern Ireland) Order 1991;
d
a person duly authorised by an enforcement authority under sections 111 and 112 of the Act;
e
a sampling officer within the meaning of Schedule 3 to the Act.
3
The prohibition on importation imposed by paragraph (1) above shall not apply to the importation of the medicinal products referred to —
a
from a member State of the European Community, or
b
if the products originated in an EEA State within the meaning of Article 9 of, and Protocol 4 to, the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 , as adjusted by the Protocol signed at Brussels on 17th March 1993 , from an EEA State other than a member State.
4
The prohibition imposed by paragraph (1) above shall not apply to the sale, supply or importation of the medicinal products referred to where the products are the subject of a product licence , a marketing authorization within the meaning of regulation 1(4)(a) of the Medicines for Human Use (Marketing Authorisations Etc.) Regulations 1994 or a certificate of registration within the meaning of regulation 1(2) of the Medicines (Homoeopathic Products for Human Use) Regulations 1994 .
Signed by authority of the Secretary of State for Health
Hayman
Parliamentary Under Secretary of State
Department of Health
22nd July 1999
Signed by authority of the Secretary of State for Wales
Jon Owen Jones
Parliamentary Under Secretary of State Welsh Office
23rd July 1999
Calum MacDonald
Parliamentary Under Secretary of State Scottish Office
23rd July 1999
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on
D. C. Gowdy
Permanent Secretary
23rd July 1999


text:
1
This Order may be cited as the Export of Goods (Control) (Amendment No. 5) Order 1999 and shall come into force on 18th September 1999.
2
The Order made and coming into force on 16th September 1999 which amends Schedule 3 to the Export of Goods (Control) Order 1994 and is numbered S.I. 1999/2609 may be cited as “the Export of Goods (Control) (Amendment No. 4) Order 1999”.
3
In Article 2 of the Export of Goods (Control) (Amendment No. 4) Order 1999 there shall be added, “and may be cited as the Export of Goods (Control) (Amendment No. 4) Order 1999” after the words “16th September 1999”.
Susan Haird,
An Official of the
Department of Trade and Industry authorised to act on behalf of the Secretary of State
17th September 1999


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Redundancy Payments (Continuity of Employment in Local Government, etc.) (Modification) Order 1999 and shall come into force on 1st September 1999.
2
In this Order —
a
“the 1983 Order ” means the Redundancy Payments (Local Government) (Modification) Order 1983 ;
b
“the 1972 Act ” means the Local Government Act 1972 ;
c
“the 1978 Act ” means the Employment Protection (Consolidation) Act 1978 ;
d
“the 1980 Act ” means the Education (Scotland) Act 1980 ;
e
“the 1985 Act ” means the Local Government Act 1985 ;
f
“the 1988 Act ” means the Education Reform Act 1988 ;
g
“the 1992 Act ” means the Further and Higher Education Act 1992 ;
h
“the 1994 Act ” means the Local Government etc. (Scotland) Act 1994 ;
i
“the 1996 Act ” means the Employment Rights Act 1996;
j
“the 1998 Act ” means the School Standards and Framework Act 1998 ;
k
“the Education Act ” means the Education Act 1996 .
3
Subject to paragraph (4) below, in this Order “relevant event” in relation to a person means any event occurring on or after the day on which this Order comes into force on the happening of which that person may become entitled to a redundancy payment in accordance with the 1996 Act.
4
Where an event has occurred on or after 21st June 1998 but before the day on which this Order comes into force, on the happening of which a person employed immediately before that event by the English Sports Council may have become entitled to a redundancy payment in accordance with the 1996 Act, “relevant event” in this Order includes that event in relation to that person.
Application of this Order
2
1
This Order applies to any person who immediately before the occurrence of a relevant event is employed by an employer specified in Schedule 1 to this Order.
2
Where a person commenced employment with a Further Education Funding Council established by section 1 of the 1992 Act before 1st April 1996 and left that employment either —
a
before that date, or
b
by reason of a relevant event after the date on which this Order comes into force,
this Order applies to that person as if that Council were specified in Schedule 1 to this Order.
Modification of certain redundancy payments provisions
3
In relation to any person to whom this Order applies, the provisions of the 1996 Act mentioned in Part I of Schedule 2 to this Order shall, for the purposes of determining that person’s entitlement to a redundancy payment under the 1996 Act and the amount of such payment, have effect subject to the modifications specified in that Part.
Revocation
4
The Orders specified in Schedule 3 to this Order are revoked.
Transitional, supplementary and incidental provisions
5
1
In relation to a person to whom this Order applies —
a
any reference to the 1996 Act in any enactment shall have effect as a reference to that Act as modified by this Order; and
b
any document which refers, whether specifically or by means of a general description, to the 1996 Act shall, except so far as the context otherwise requires, be construed as referring to that Act as modified by this Order.
2
Where a period of employment of a person to whom this Order applies falls to be calculated in accordance with the provisions of the 1996 Act as modified by this Order, the provisions of this Order shall have effect in relation to that calculation whether the period in question falls wholly or partly before or wholly after this Order comes into force.
3
Notwithstanding the revocation by article 4 above of the Orders specified in Schedule 3 to this Order, in relation to determining any person’s entitlement to a redundancy payment following an event which occurred before the date on which this Order comes into force (or, in the case of a person such as is referred to in paragraph (4) of article 1, before the date referred to in that paragraph), and which would have been a relevant event if it had occurred on or after that date, the 1983 Order shall continue to have effect as it had effect on the date of that event.
Alan Johnson
Minister for Competitiveness,
Department of Trade and Industry
11th August 1999


text:
Citation and commencement
1
This Order may be cited as the Glenfield Hospital, the Leicester General Hospital and the Leicester Royal Infirmary National Health Service Trusts (Dissolution) Order 1999 and shall come into force on 1st April 2000.
Dissolution of NHS trusts
2
1
The Glenfield Hospital National Health Service Trust established by the Glenfield Hospital National Health Service Trust (Establishment) Order 1992 shall be dissolved on 1st April 2000, and accordingly that Order revoked on that date.
2
The Leicester General Hospital National Health Service Trust established by the Leicester General Hospital National Health Service Trust (Establishment) Order 1992 shall be dissolved on 1st April 2000, and accordingly that Order revoked on that date.
3
The Leicester Royal Infirmary National Health Service Trust established by the Leicester Royal Infirmary National Health Service Trust (Establishment) Order 1992 shall be dissolved on 1st April 2000, and accordingly that Order revoked on that date.
Signed by authority of the Secretary of State for Health
Yvette Cooper
Parliamentary Under-Secretary of State for Public Health,
Department of Health
8th November 1999


text:
Citation and commencement
1
This Order may be cited as the Northern Birmingham Community Health and the Southern Birmingham Community Health National Health Service Trusts (Dissolution) Order 1999 and shall come into force on 1st April 2000.
Dissolution of NHS trusts
2
The Northern Birmingham Community Health National Health Service Trust established by the Northern Birmingham Community Health National Health Service Trust Establishment Order and the Southern Birmingham Community Health National Health Service Trust established by the Southern Birmingham Community Health National Health Service Trust Establishment Order are hereby dissolved, and accordingly those Orders are hereby revoked.
Signed by authority of the Secretary of State for Health
Yvette Cooper
Parliamentary Under-Secretary of State for Public Health,
Department of Health
22nd December 1999


text:
Citation and commencement
1
1
This Order may be cited as the Central Manchester Healthcare National Health Service Trust (Transfer of Trust Property) Order 1999 and shall come into force on 6th September 1999.
2
In this Order–
“the Authority” means the Manchester Health Authority;
“the Trust” means the Central Manchester Healthcare National Health Service Trust;
“the trust property” means the property specified in a schedule of trust property prepared by, agreed upon by and signed on behalf of the Authority and the Trust on 21st April 1999.
Trust of trust property
2
On 6th September 1999 the trust property shall be transferred from the Authority to the Trust.
Frank Dobson
Secretary of State for Health
12th August 1999


text:
Title, commencement, extent and interpretation
1
1
This Order may be cited as the Food (Animals and Animal Products from Belgium) (Emergency Control) (England and Wales) (No. 2) Order 1999, shall come into force on 18th August 1999 and shall extend to England and Wales.
2
In this Order —
“ the Act ” means the Food Safety Act 1990;
“the amending Commission Decision” means Commission Decision 1999/551/ EC amending Decision 1999/449/EC on protective measures with regard to contamination by dioxins of certain products of animal origin intended for human or animal consumption ;
“animal” includes any bird;
“the Commission Decision” means Commission Decision 1999/449/EC on protective measures with regards to contamination by dioxins of certain animal products intended for human or animal consumption , as amended by the amending Commission Decision;
“free circulation” shall be construed in accordance with Article 23.2 of the Treaty establishing the European Community;
“member State” means a member State of the European Community other than Belgium or the United Kingdom;
“port health authority” includes a port local authority and a joint port local authority; and
“relevant animal or animal product” means an entity coming within any of the following descriptions —
live animals and hatching eggs as referred to in Article 3 of the Commission Decision;
products of Belgian origin covered by Article 1.4 of the Commission Decision, and
products which are derived or partly derived from live animals or hatching eggs referred to in sub-paragraph (a) above or contain any of the products referred to in sub-paragraph (b) above,
but only includes food and food sources.
3
Other expressions used both in this Order and in the Commission Decision have, in so far as the context admits, the same meaning in this Order as they bear in that Decision.
Exemptions
2
1
Article 3 hereof shall not apply to —
a
the importation of any food or food source if, when imported, that food or food source is accompanied by valid certification relating to it, as specified in paragraph (3) below;
b
any subsequent commercial operations in relation to the food or food source if it can be proved by the person carrying out the operation that at the time of importation it was so accompanied; or
c
the return to Belgium, in accordance with Article 5 of the Commission Decision, as read with Article 2 of the amending Commission Decision, of any product covered by this Order.
2
Article 5 hereof shall not, save for sub-paragraphs (a) and (b) of paragraph (1) thereof, apply to any imported food or food source which is accompanied by valid certification relating to it as specified in paragraph (3) below.
3
The certification to which paragraphs (1)(a) and (b) and (2) above apply is —
a
in the case of live poultry or hatching eggs as referred to in Article 2.2 of the Commission Decision, an official declaration signed by the Belgian competent authority in the form called for by that Article, as read with Article 2.4 of that Decision, and not issued in contravention of Article 2 of the amending Commission Decision;
b
in the case of bovine animals or pigs as referred to in Article 2.3 of the Commission Decision, an official declaration signed by the Belgian competent authority in the form called for by that Article, as read with Article 2.4 of that Decision, and not issued in contravention of Article 2 of the amending Commission Decision;
c
in the case of products referred to in Article 2.1 of the Commission Decision, an official certificate signed by the Belgian competent authority in the form called for by that Article, as read with Article 2.4 of that Decision, and not issued in contravention of Article 2 of the amending Commission Decision.
Prohibitions
3
1
Subject to paragraph (2) below, no person shall carry out commercial operations with respect to any relevant animal or animal product.
2
Paragraph (1) above shall not be taken to prohibit the bringing into England and Wales, from a member State, of any relevant animal or animal product in free circulation in that member State.
Enforcement
4
1
This Order shall be enforced and executed by the Minister of Agriculture, Fisheries and Food, the Secretary of State and by each food authority and port health authority within its area or district as appropriate.
2
For the purposes of the return to Belgium of any product as specified in article 2(1)(c) hereof, the competent authority for the purposes of the official certificate shall be the Minister of Agriculture, Fisheries and Food, the Secretary of State or any authorised officer of a food authority.
3
Each port health authority or food authority, as appropriate, shall give such assistance and information to the Minister as he may request for the purpose of his duties under section 13 of the Act in connection with the implementation of the Commission Decision or the amending Commission Decision in relation to food and food sources.
Application and modification of various provisions of the Act
5
1
Section 9 of the Act (inspection and seizure of suspected food) shall apply for the purposes of this Order, subject to the following modifications —
a
the references in subsections (1) and (2) to “food authority” shall be construed as including reference to a port health authority, the Minister of Agriculture, Fisheries and Food and the Secretary of State;
b
subsections (1) and (2) shall extend to food and food sources which appear to an authorised officer to come within the definition of “relevant animal or animal product”;
c
subsections (3) to (9) thereof shall apply —
i
to any food or food source falling within sub-paragraph (b) above as it applies to food which appears to an authorised officer to fail to comply with food safety requirements or to be likely to cause food poisoning or any disease communicable to human beings, and
ii
to any relevant animal or animal product as if it were food which failed to comply with food safety requirements,
save that where a notice under subsection (3)(a)(i) is given in relation to a food source, the notice is to relate to food which may come to be derived from the food source, that subsection (6) thereof shall apply in relation to the destruction or disposal of a food source so as to prevent food which may come to be derived from it from being used for human consumption, and that a justice of the peace shall decline to condemn food or food sources falling within sub-paragraph (b) above under subsection (6) thereof if and only if it is proved to him that they do not comprise relevant animals or animal products, or that they are to be returned to Belgium as specified in article 2(1)(c) hereof.
2
The following provisions of the Act shall apply, subject to paragraph (3) below, for the purposes of this Order and any reference in those provisions to the Act shall be construed for the purposes of this Order as a reference to this Order —
a
section 33 (obstruction etc. of officers);
b
section 35(1) (punishment of offences) in so far as it relates to offences under section 33 as applied by sub-paragraph (a) above; and
c
section 44 (protection of officers acting in good faith).
3
In section 44 of the Act the references to “food authority” shall be construed as including reference to a port health authority.
Revocation
6
The Food (Animals and Animal Products for Belgium) (Emergency Control) (England and Wales) Order 1999 is hereby revoked.
Joyce Quin
Minister of State, Ministry of Agriculture, Fisheries and Food
17th August 1999


text:
1
This Order may be cited as the Public Telecommunication System Designation (Call-Net (UK) Limited) Order 1999 and shall come into force on 13th July 1999.
2
Each of the Applicable Systems is hereby designated as a public telecommunication system.
Michael Wills
Parliamentary Under Secretary of State for Small Firms, Trade and Industry,
Department of Trade and Industry
9th June 1999


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Bath and West Community National Health Service Trust (Transfer of Trust Property) Order 1999 and shall come into force on 16th November 1999.
2
In this Order —
“the first Trust” means the Taunton and Somerset National Health Service Trust;
“the second Trust” means the Bath and West Community National Health Service Trust;
“the trust property” means the items specified in a schedule of trust property prepared by, agreed upon by and signed on behalf of the first Trust and the second Trust on 5th July 1999.
Transfer of trust property
2
On 16th November 1999 the trust property shall be transferred from the first Trust to the second Trust.
Signed by authority of the Secretary of State for Health
Gisela Stuart
Parliamentary Under Secretary of State,
Department of Health
22nd October 1999


text:
Citation and commencement
1
These Regulations may be cited as the Local Government (Publication of Staffing Information) (England) (Revocation) Regulations 1999 and shall come into force on 1st June 1999.
Revocation of Regulations
2
The Local Government (Publication of Staffing Information) (England) Regulations 1995 are hereby revoked.
Signed by authority of the Secretary of State
Hilary Armstrong
Minister of State,
Department of the Environment, Transport and the Regions
4th May 1999


text:
Citation and commencement
1
This Order may be cited as the Midland Metro (Penalty Fares) (Activating) Order 1999 and shall come into force on 18th January 1999.
Activation of penalty fare provisions
2
Sections 4 to 7 of the Midland Metro (Penalty Fares) Act 1991 shall have effect on and after 18th January 1999 with respect to travel on any Metro vehicle.
Signed by authority of the Secretary of State for the Environment, Transport and the Regions.
Richard Bird
Director of Integrated and Local Transport,
Department of the Environment, Transport and the Regions
14th January 1999