text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003 and shall come into force on 28th October 2003.
2
Regulations 3(a) and (b), 9 to 11 and 12(3) have effect in relation to periods of account beginning on or after 1st November 2003.
3
Regulations 3(c) and 4 to 8 have effect in relation to periods of account beginning on or after 1st January 2001.
4
Regulation 12(2) has effect in relation to transfers of reinsurance arrangements taking place on or after 1st January 2003.
Amendments to the Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
2
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995 are amended as follows.
Amendments to regulation 2
3
Amend regulation 2 (interpretation) as follows —
a
after the definition of “ EEA State” insert —
“expense risk” means the risk that the amount of expenses attributable to a policy or contract over its duration is greater than the amount expected by the cedant company when it entered into the policy or contract;
,
b
after the definition of “inspector” insert —
“insurance business transfer scheme” has the meaning given by section 431(2) of the Taxes Act ;
, and
c
after the definition of “policy” insert —
“the Prudential Sourcebook (Insurers)” has the meaning given by section 431(2) of the Taxes Act ;
.
Amendments to regulation 4
4
Amend regulation 4 (calculation of investment return in first accounting period) as follows —
a
in the definition of P after “otherwise” insert “(but excluding any such sums paid in repayment of a loan or otherwise diminishing a debt such as is mentioned in paragraph 12(4)(a)(ii) of Appendix 9.4 of the Prudential Sourcebook (Insurers))”,
b
in the definition of C after “otherwise” insert “(but excluding any such sums paid by way of a loan or otherwise creating a debt such as is mentioned in paragraph 12(4)(a)(i) of Appendix 9.4 of the Prudential Sourcebook (Insurers))”, and
c
for “the result is less than zero” substitute “C is greater than P”.
Amendments to regulation 5
5
Amend regulation 5(1) (calculation of investment return in second and subsequent accounting periods other than final accounting period) as follows —
a
in the definition of Pn after “otherwise” insert “(but excluding any such sums paid in repayment of a loan or otherwise diminishing a debt such as is mentioned in paragraph 12(4)(a)(ii) of Appendix 9.4 of the Prudential Sourcebook (Insurers))”,
b
in the definition of Cn after “otherwise” insert “(but excluding any such sums paid by way of a loan or otherwise creating a debt such as is mentioned in paragraph 12(4)(a)(i) of Appendix 9.4 of the Prudential Sourcebook (Insurers))”, and
c
for “the result” substitute “
( ( P n - C n ) + I n - 1 )
”.
Amendments to regulation 6
6
1
Amend regulation 6 (calculation of investment return in final accounting period) as follows.
2
In paragraph (1) after “investment returns” insert “treated as accruing”.
3
After paragraph (3) add —
4
For the purposes of paragraph (1) above, the aggregate of the amounts of the investment returns treated as accruing in earlier accounting periods are the amounts treated as accruing in those accounting periods but —
a
prior to any setting off permitted by regulation 7A(2)(c), calculated in accordance with regulations 4 and 5 as if in regulation 7(7) the formula were —
( X × 100 ) Y
; and
b
in any case falling within paragraph (10)(b)(iii) of regulation 7, adjusted by such an amount as the inspector determines to be just and reasonable in the circumstances after taking into account the factor specified in paragraph (12)(d) of that regulation.
.
Amendments to regulation 7
7
1
Amend regulation 7 (prescribed percentage rates of return for the purposes of regulations 4 and 5) as follows.
2
In paragraphs (2) and (4) omit “but where the result is less than zero, taking the rate to be zero”.
3
In paragraph (7) —
a
for the formula substitute —
( X × 100 ) Y × the Relevant Fraction
, and
b
omit “but where the result is less than zero, taking the rate to be zero”.
4
After paragraph (7) insert —
7A
For the purposes of paragraph (7) above, the Relevant Fraction is —
a
in a case where, in finding X, the amount of investment income is increased by the amount of an increase in the value of the assets mentioned in sub-paragraphs (a) and (b) of that paragraph —
X - X 1 X
;
b
in a case where, in finding X, the amount of investment income is decreased by the amount of a reduction in the value of those assets and, after being so decreased, is not less than zero —
( X 2 - X 1 ) X 2
; or
c
in a case where X is an amount that is less than zero —
0.5 + X 1 X 2 ;
where —
X is the same as for the purposes of that paragraph;
X 1 is the amount included in the amount of investment income used in finding X which represents dividends and other distributions that are not chargeable to corporation tax by virtue of section 208 of the Taxes Act (which provides that dividends and other distributions of a company resident in the United Kingdom are not generally so chargeable); and
X 2 is the amount of investment income before it is decreased by the amount of any reduction in the value of the assets mentioned in sub-paragraphs (a) and (b) of that paragraph.
.
5
For paragraph (10)(a) substitute —
a
the rate found by expressing the amount of the expected income from non-linked assets for the accounting period concerned as a percentage of the value of the total non-linked assets (other than assets not providing income) as identified in the relevant part of the periodical return of the cedant company specified in paragraph (11) below; or
.
6
After paragraph (12)(c) add
;
the extent to which the reinsurer is in receipt of dividends and other distributions which —
arise from assets held by the reinsurer which may reasonably be regarded as related to the reinsurance arrangement in question; and
are not chargeable to corporation tax by virtue of section 208 of the Taxes Act.
.
7
In paragraph (13) after “under” insert “regulation 6(4)(b) or”.
New regulation 7A
8
1
After regulation 7 insert —
Treatment of amounts of investment return which are less than zero
7A
1
This regulation applies where the amount of investment return on a policy or contract, as calculated in accordance with regulation 3, 4 or 5, is less than zero (“the negative amount”).
2
The negative amount may be set off in the following order against the following amounts —
a
first, the amount of any income (other than any investment return which is treated under these Regulations as accruing) which —
i
accrues in the same accounting period as that in which the negative amount is treated as accruing; and
ii
is referable to basic life assurance and general annuity business and is charged to tax under Case VI of Schedule D;
b
secondly, the amount of any investment return which —
i
is treated under these Regulations as accruing in the same accounting period as that in which the negative amount is treated as accruing; and
ii
is more than zero; and
c
thirdly, the amount of any investment return which is treated under these Regulations as accruing —
i
in an accounting period subsequent to that in which the negative amount is treated as accruing; and
ii
in respect of the same policy or contract as that in respect of which the negative amount is treated as accruing;
and is more than zero.
3
Any setting off under paragraph (2)(c) above shall, so far as possible, reduce amounts accruing in an earlier accounting period before reducing amounts accruing in a later one.
4
Except as is provided for by paragraph (2) above, the negative amount shall be treated for the purposes of section 396 of the Taxes Act as if it were zero.
.
Amendments to regulation 9
9
1
Amend regulation 9 (exclusion of certain reinsurance arrangements from section 442A) as follows.
2
In paragraph (1) for “(4)” substitute “(4A)”.
3
For paragraph (4)(a)(i) substitute —
i
the mortality risk or the morbidity risk (but no other risk other than the expense risk) is being reinsured, or both the mortality risk and the morbidity risk (but no other risk other than the expense risk) are being reinsured, and
.
4
After paragraph (4) insert —
4A
The description prescribed by this paragraph is of any reinsurance arrangement which is not prescribed by paragraph (4) above and consists of a contract which —
a
has the effect of increasing the amount of assets that falls to be included at line 34 of Form 9 in the periodical return of the cedant company (representing assets available to meet its required minimum margin for long-term insurance business); and
b
includes —
i
terms for the transfer of liabilities to policyholders from the insurer; and
ii
a provision for the recapture of such liabilities in specified circumstances.
.
Amendments to regulation 11
10
In regulation 11 (exclusion of certain business from section 431C) —
a
omit paragraph (b), and
b
for paragraph (d) substitute —
d
the business is business in relation to which an election under regulation 11A has been made.
.
New regulation 11A
11
After regulation 11 insert —
Election for certain business to be excluded from section 431C
11A
1
A company may make an election under this regulation in relation to —
a
any period of account beginning on or after 1st November 2003; and
b
any of its reinsurance business which is business of the kind specified in paragraph (2), (3) or (4) below.
2
The business specified in this paragraph is business —
a
which is of any of the descriptions specified in section 431D(1)(b) of the Taxes Act , being business for which the policy or contract concerned was made on or after 1st November 1994; and
b
the contract for which was made before the beginning of the company’s first period of account to begin on or after 1st November 2003.
3
The business specified by this paragraph is business the contract for which —
a
was effected by a company resident in the United Kingdom at or through a branch or agency outside the United Kingdom where none, or no significant part, of the reinsurance business carried on relates to life assurance business with policy holders or annuitants residing in the United Kingdom; and
b
was made before 1st November 1994.
4
The business specified by this paragraph is business the contract for which was made after the beginning of the company’s first period of account to begin on or after 1st November 2003 and replaces —
a
a contract made before the beginning of the company’s first period of account to begin on or after 1st November 2003 such as is mentioned in paragraph (2) above;
b
a contract made before 1st November 1994 such as is mentioned in paragraph (3) above; or
c
a contract that replaced a contract such as is mentioned in sub-paragraph (a) or (b).
5
For the purposes of paragraph (4) above, a contract replaces a contract if it results in —
a
no significant difference in the type of business being reinsured; and
b
no significant variation in the terms on which that business is reinsured.
6
For the purposes of paragraph (5) above, where more than one contract replaces a contract —
a
there is no significant difference in the type of business being reinsured if the replacement contracts, when taken together, do not result in such a difference; and
b
there is no significant variation in the terms on which business is reinsured if the replacement contracts, when taken together, do not result in such a variation.
7
Where there is a relevant transfer from one person (“the transferor”) to another (“the transferee”) and the transferor makes an election under this regulation in relation to that business, the transferee is to be treated for the purposes of these Regulations as making the election.
8
In paragraph (7) above, “a relevant transfer” means a transfer of reinsurance business that is effected by —
a
novation; or
b
an insurance business transfer scheme.
9
A company may revoke an election under this regulation with effect for any period of account in relation to which it would have effect.
10
A revocation under paragraph (9) above must be in respect of all elections under this regulation which a company has made or is treated as having made.
.
Amendment to regulation 13
12
1
Amend regulation 13 (transfers of reinsurance arrangements effected by novation or insurance business transfer schemes) as follows .
2
After paragraph (6) insert —
6A
For the purposes of regulation 7A, any negative amount that is available before the transfer to be set off by the transferor in accordance with paragraph (2)(c) of that regulation shall be treated as if it had accrued in an earlier accounting period of the transferee.
.
3
Omit paragraph (8).
Ann Chant
Helen Ghosh
Two of the Commissioners of Inland Revenue
7th October 2003


type: legislation

jurisdiction: UK

text:
PART 1
General
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Collective Investment Schemes (Miscellaneous Amendments) Regulations 2003 and come into force on 13th February 2004.
2
In these Regulations —
“ the Act ” means the Financial Services and Markets Act 2000;
“the Passport Rights Regulations ” means the Financial Services and Markets Act 2000 ( EEA Passport Rights) Regulations 2001 .
PART 2
Passport Rights of Management Companies
General
2
1
For paragraph (a) of subsection (1) of section 425 of the Act (definitions in relation to the single market directives) , substitute —
a
“banking consolidation directive”, “EEA authorisation”, “EEA firm”, “EEA right”, “EEA State”, “first life insurance directive”, “first non-life insurance directive”, “insurance directives”, “insurance mediation directive”, “investment services directive”, “single market directives” and “ UCITS directive” have the meaning given in Schedule 3; and
.
2
In Part 1 of Schedule 3 to the Act (EEA passport rights — defined terms) —
a
in paragraph 1 (the single market directives) —
i
at the end of sub-paragraph (d), omit “and”; and
ii
at the end of sub-paragraph (e), insert —
; and
f
the UCITS directive.
;
b
after paragraph 4A, insert —
The UCITS directive
4B
“The UCITS directive” means the Council Directive of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities ( No. 85/611/ EEC ).
;
c
in paragraph 5 (EEA firm) —
i
at the end of sub-paragraph (d), omit “or”; and
ii
at the end of sub-paragraph (e), insert —
; or
f
a management company (as defined in Article 1a.2 of the UCITS directive) which is authorised (within the meaning of Article 5) by its home state regulator.
.
3
In regulation 1(2) (interpretation) of the Passport Rights Regulations, after the definition of the “ ISD Regulations”, insert —
“management company” means an EEA firm falling within paragraph 5(f) of Schedule 3;
.
Passporting by EEA management companies
3
1
In Part 2 of Schedule 3 to the Act (exercise of passport rights by EEA firms) —
a
in paragraph 13 (establishment), in sub-paragraph (1), for “(c) or (d)”, substitute “(c), (d) or (f)”;
b
in paragraph 14 (services), in sub-paragraph (1)(b), for “(d) or (e)”, substitute “(d), (e) or (f)”; and
c
in paragraph 15 (grant of permission), after sub-paragraph (1), insert —
1A
Sub-paragraph (1) is to be read subject to paragraph 15A(3).
;
d
after paragraph 15, insert —
Power to restrict permission of management companies
15A
1
Sub-paragraph (2) applies if —
a
a firm falling within paragraph 5(f) qualifies for authorisation as a result of paragraph 12(1) (establishment conditions satisfied); but
b
the Authority determines that the way in which the firm intends to invite persons in the United Kingdom to become participants in any collective investment scheme which that firm manages does not comply with the law in force in the United Kingdom.
2
The Authority may give a notice to the firm and the firm’s home state regulator of the Authority’s determination under sub-paragraph (1)(b).
3
Paragraph 15(1) does not give a firm to which the Authority has given (and not withdrawn) a notice under sub-paragraph (2) permission to carry on through the firm’s United Kingdom branch the regulated activity of dealing in units in the collective investment schemes which the firm manages.
4
Any notice given under sub-paragraph (2) must be given before the end of the period of two months beginning with the day on which the Authority received the consent notice.
5
Sections 264(4) and 265(1), (2) and (4) apply to a notice given under sub-paragraph (2) as they apply to a notice given by the Authority under section 264(2).
6
If a decision notice is given to the firm under section 265(4), by virtue of sub-paragraph (5), the firm may refer the matter to the Tribunal.
7
In sub-paragraph (3) —
a
“units” has the meaning given by section 237(2); and
b
the reference to “dealing in” units in a collective investment scheme must be read with —
i
section 22;
ii
any relevant order under that section; and
iii
Schedule 2.
.
2
In the Passport Rights Regulations —
a
in regulation 2 (establishment of a branch: contents of consent notice), after paragraph (2), insert —
2A
In the case of a management company, the prescribed information is —
a
a statement that the firm is a management company;
b
the requisite details of the branch; and
c
details of any compensation scheme which is intended to protect the branch’s investors.
;
b
in regulation 3 (provision of services: contents of regulator’s notice), after paragraph (2), insert —
2A
In the case of a management company, the prescribed information is —
a
a statement that the firm is a management company;
b
particulars of the programme of operations to be carried on in the United Kingdom including a description of the particular EEA activities to be carried on; and
c
details of any compensation scheme which is intended to protect investors.
;
c
in regulation 4 (investment firms, credit institutions and financial institutions: changes to branch details) —
i
in the heading, after “Investment firms”, insert “, management companies”;
ii
in paragraphs (1) and (6), after “investment firm”, insert “, management company”;
d
in regulation 5 (investment firms; changes to services) —
i
in the heading, after “Investment firms”, insert “and management companies”;
ii
after paragraph (1), insert —
1A
A management company which is providing services in the United Kingdom in the exercise of an EEA right must not make a change in any of the matters referred to in regulation 3(2A)(b), unless the relevant requirements have been complied with.
; and
iii
in paragraph (4), after “investment firm”, insert “or a management company”.
Passporting by UK management companies
4
1
In Part 3 of Schedule 3 to the Act (exercise of passport rights by UK firms) —
a
in paragraph 19 (exercise of rights to establish a branch) —
i
in sub-paragraph (6), for “the investment services directive or the banking consolidation directive”, substitute “the banking consolidation directive, the investment services directive or the UCITS directive”;
ii
in sub-paragraph (12)(a), for “within three months beginning with the date when it received the notice of intention”, substitute “within the relevant period”;
iii
after sub-paragraph (12), insert —
12A
In sub-paragraph (12), “the relevant period” means —
a
if the firm’s EEA right derives from the UCITS directive, two months beginning with the date on which the Authority received the notice of intention;
b
in any other case, three months beginning with that date.
; and
b
in paragraph 20 (exercise of rights to provide services), in sub-paragraph (3) —
i
for “the investment services directive or the banking consolidation directive”, substitute “the banking consolidation directive, the investment services directive or the UCITS directive”;
ii
after “host state regulator”, insert “with such other information as may be specified”.
2
In the Passport Rights Regulations —
a
in regulation 11 (UK investment firms, credit institutions and financial institutions: changes to branch details) —
i
in the heading, after “investment firms”, insert “, management companies”; and
ii
in paragraph (1), after “investment services directive”, insert “, the UCITS directive”; and
b
in regulation 12 (UK investment firms: changes to services) —
i
in the heading, after “investment firms”, insert “and management companies”; and
ii
in paragraph (1), after “investment services directive”, insert “or the UCITS directive”.
PART 3
Authorisation of Unit Trust Schemes and Management Companies
Power to restrict the activities of a management company
5
In section 140 of the Act (restriction on managers of authorised unit trust schemes) —
a
in the side note, for “authorised unit trust schemes”, substitute “certain collective investment schemes”;
b
for subsection (1), substitute —
1
The Authority may make rules prohibiting an authorised person who has permission to act as —
a
the manager of an authorised unit trust scheme, or
b
the management company of an authorised UCITS open-ended investment company, from carrying on a specified activity.
; and
c
after subsection (2), insert —
3
In this section —
a
“authorised UCITS open-ended investment company” means an authorised open-ended investment company to which the UCITS directive applies; and
b
“management company” has the meaning given by Article 1a.2 of the UCITS directive.
.
Control over management companies
6
In the Financial Services and Markets Act 2000 (Consultation with Competent Authorities) Regulations 2001 —
a
in regulation 2 (interpretation), after the definition of “EEA investment firm”, insert —
“EEA management company” means an EEA firm falling within paragraph 5(f) of Schedule 3 to the Act ;
;
b
in regulation 3, for “paragraph (1) or (2)”, substitute “paragraph (1), (2) or (3)”;
c
in regulation 4(a), for “paragraph (1) or (2)”, substitute “paragraph (1), (2), or (3)”;
d
in regulation 5, after paragraph (2), insert —
3
This paragraph applies where —
a
a person (“the acquirer”) proposes to acquire or has acquired control, an additional kind of control or an increase in a relevant kind of control over a UK authorised person in circumstances falling within section 178(1) or (2) of the Act;
b
that UK authorised person has permission to operate a collective investment scheme;
c
the acquirer is either —
i
an EEA management company; or
ii
the parent undertaking of an EEA management company; and
d
as a result of the acquisition or proposed acquisition, the acquirer is or would become a parent undertaking of the UK authorised person.
; and
e
in regulation 6, for “or each EEA credit institution that is mentioned in regulation 5(2)(c)(i) or (ii)”, substitute “, each EEA credit institution that is mentioned in regulation 5(2)(c)(i) or (ii) or each EEA management company that is mentioned in regulation 5(3)(c)(i) or (ii)”.
Participation of EEA management companies in the compensation scheme
7
In the Financial Services and Markets Act 2000 (Compensation Scheme: Electing Participants) Regulations 2001 —
a
in regulation 1(2) (interpretation) —
i
in the definition of “branch”, after paragraph (b), insert —
c
in relation to a relevant management company, has the meaning given by Article 1.5 of the investor-compensation schemes directive (as applied by Article 5f.2 of the UCITS directive);
;
ii
after the definition of “investor-compensation schemes directive”, insert —
“relevant management company” means an EEA firm falling within paragraph 5(f) of Schedule 3 to the Act which —
is authorised by its home state regulator to provide services of the kind specified by Article 5.3(a) of the UCITS directive (management of portfolios of investments); and
is providing those services in the United Kingdom;
;
b
in regulation 2 (persons not to be regarded as relevant persons) —
i
at the end of paragraph (b), omit “and”; and
ii
after paragraph (c), insert —
; and
d
any relevant management company.
;
c
in regulation 3 (persons who may elect to participate), in paragraph (1)(a), after “investment firm”, insert “or relevant management company”;
d
in regulation 4 (persons in respect of whom inspection under section 224 does not apply) —
i
at the end of paragraph (b), omit “and”; and
ii
after paragraph (c), insert —
; and
d
any relevant management company.
.
Amendment of the Open-Ended Investment Companies Regulations
8
In regulation 15(6) of the Open-Ended Investment Companies Regulations 2001 (requirements for authorisation), omit “Part IV of”.
Rules applying to management companies
9
In section 266 of the Act (disapplication of rules), after subsection (1), insert —
1A
But subsection (1) does not affect the application of rules to an operator of a scheme if the operator is an EEA firm falling within paragraph 5(f) of Schedule 3 who qualifies for authorisation under that Schedule.
.
PART 4
Miscellaneous
Open-ended investment companies incorporated in Northern Ireland
10
In Schedule 5 to the Act —
a
after paragraph 1(3) (authorised open-ended investment company to be an authorised person), insert —
4
A body —
a
incorporated by virtue of regulations made under section 1 of the Open-Ended Investment Companies Act (Northern Ireland) 2002 in respect of which an authorisation order is in force, and
b
to which the UCITS directive applies,
is an authorised person.
5
“Authorisation order” means an order made under (or having effect as made under) any provision of those regulations which is made by virtue of section 1(2)(1) of that Act (provision corresponding to Chapter 3 of Part 17 of the Act).
; and
b
in paragraph 2(2), after “paragraph 1(3)”, insert “or (4)”.
Regulations made under section 264 of the Act
11
In the Financial Services and Markets Act 2000 (Collective Investment Schemes Constituted in Other EEA States) Regulations 2001 —
a
in regulation 2, omit the definition of “the UCITS Directive”;
b
in regulation 3 —
i
for “the UCITS Directive”, substitute “the UCITS directive”;
ii
for “that Directive”, substitute “that directive”;
c
in regulation 4, for paragraph (b), substitute —
b
its full and simplified prospectus (within the meaning of Section VI of the UCITS directive); and
.
Disclosure of information
12
In the Financial Services and Markets Act 2000 (Disclosure of Confidential Information) Regulations 2001 —
a
in regulation 2 (interpretation) —
i
in the definition of “EEA competent authority”, omit “, the UCITS directive”;
ii
omit the definitions of “the UCITS directive” and “UCITS directive information”;
b
in the heading to Part 3, omit “and UCITS directive information”;
c
in regulation 8 (application of Part 3), omit “and UCITS directive information”;
d
in regulation 11 (application of Part 4), omit paragraph (b);
e
in regulation 15 (disclosure of transitional information), in paragraph (4), omit “or the UCITS directive”, and “or UCITS directive information respectively”.
References to the UCITS Directive
13
1
In section 199(8) of the Companies Act 1985 (definition of “UCITS”), for the words from “Council Directive 85/611/EEC ” to “transferable securities”, substitute “Council Directive 85/611/EEC on the co-ordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities, as last amended by European Parliament and Council Directive 2001/108/ EC ”.
2
In regulation 2(1)(b) of the Personal Equity Plan Regulations 1989 (interpretation), in the definition of “UCITS”, for “Council Directive 85/611”, substitute “Council Directive 85/611/EEC , as last amended by European Parliament and Council Directive 2001/108/EC ”.
3
In Part 3 of Schedule 1 to the Local Government Pension Scheme (Management and Investment of Funds) Regulations 1998 (interpretation), in the definition of “open-ended investment company”, for the words from “Council Directive No. 85/611/EEC ” to “as amended” substitute “Council Directive No. 85/611/EEC co-ordinating the laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities, as last amended by European Parliament and Council Directive No. 2001/108/EC ”.
4
In regulation 2(1)(b) of the Individual Savings Account Regulations 1998 (interpretation), in the definition of “UCITS”, for “Council Directive 85/611”, substitute “Council Directive 85/611/EEC , as last amended by European Parliament and Council Directive 2001/108/EC ”.
5
In the Schedule to the Cross-Border Credit Transfer Regulations 1999 , for “Directive 85/611/EEC ”, substitute “Directive 85/611/EEC , as last amended by Directive 2001/108/EC ”.
6
In regulation 2(1) of the Personal Pension Schemes (Restriction on Discretion to Approve) (Permitted Investments) Regulations 2001 (interpretation), in the definition of “UCITS”, for “Council Directive 85/611”, substitute “Council Directive 85/611/EEC , as last amended by European Parliament and Council Directive 2001/108/EC ”.
7
In the Open-Ended Investment Companies Regulations 2001 —
a
in regulation 2(1) (interpretation), omit the definition of “the UCITS Directive”; and
b
in regulation 17(1) (certificates), for “the UCITS Directive”, substitute “the UCITS directive”.
Jim Murphy
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
11th August 2003


text:
Citation, commencement and application
1
1
This Order may be cited as the Protection from Eviction (Excluded Licences) (Royal British Legion Industries Ltd) (England) Order 2003 and shall come into force on 16th October 2003.
2
This Order applies in relation to licences of premises in England only .
Specified person
2
Royal British Legion Industries Ltd (registered charity number 210063) is hereby specified for the purposes of section 3A(8)(i) of the Protection from Eviction Act 1977 (licences which confer rights of occupation in hostels provided by certain persons).
Signed by authority of the First Secretary of State
Yvette Cooper
Parliamentary Under Secretary of State,
Office of the Deputy Prime Minister
18th September 2003


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003 and shall come into force on 7th August 2003.
2
These Regulations have effect in relation to interest distributions made on or after 16th October 2002.
Interpretation
2
In these Regulations —
“authorised unit trust” and “unit holder” have the meanings given by section 468(6) of the Taxes Act ;
“the Board” means the Commissioners of Inland Revenue;
“interest distribution” has the meaning given by section 468L(3) of the Taxes Act ;
“the Taxes Act” means the Income and Corporation Taxes Act 1988 and references to a section number without more are references to a section of that Act;
“the Tax Acts” has the meaning given by section 831(2) of the Taxes Act;
“unit trust scheme” has the meaning given by section 469(7) of the Taxes Act .
Modification of sections 468M(1)(a), 468O and 468P in relation to interest distributions made to or received under a trust
3
Except in a case to which regulation 7 applies, section 468M(1)(a) , section 468O and section 468P shall apply in relation to an interest distribution made to or received under a trust (other than a unit trust scheme) with the modifications specified in regulations 4, 5 and 6.
4
In section 468M(1)(a) after the word “company” insert the words “except where the company is the trustee of the trust to which or under which the interest distribution is made or received,”.
5
In section 468O for subsection (1) substitute the following subsection —
1
For the purposes of section 468M, the residence condition is fulfilled with respect to a unit holder in the case of an interest distribution made to or received under a trust if there is a valid declaration made by the trustees of that trust that —
a
the trustees are not resident in the United Kingdom , and
b
each beneficiary of the trust is either not ordinarily resident or, in the case of a beneficiary which is a company, not resident in the United Kingdom.
1ZA
In subsection (1) and in section 468P, references to a beneficiary are references to any person who is known to the trustees of the trust to be either —
a
a person who is, or will or may become, entitled to any income of the trust, whether in the form of income or not, or
b
a person to whom any such income may be paid, or for whose benefit any such income may be applied, whether in the form of income or not, in the exercise of a discretion by them.
.
6
In section 468P —
a
in subsection (1)(c) for the words “subsections (2) or (3)” substitute the words “subsection (2)”;
b
for subsection (2) substitute the following subsection —
2
A declaration made as mentioned in section 468O(1) must contain —
a
the names and principal residential addresses of the trustees of the trust or, in the case of a trustee which is a company, the name of the company and the address of its registered or principal office;
b
the names and principal residential addresses of the beneficiaries of the trust or, in the case of a beneficiary which is a company, the name of the company and the address of its registered or principal office; and
c
an undertaking that the trustees of the trust will notify the trustees of the authorised unit trust in question if —
i
they become resident in the United Kingdom,
ii
any beneficiary of the trust named in the declaration becomes ordinarily resident or, in the case of a company, resident in the United Kingdom, or
iii
any person who becomes a beneficiary of the trust after the making of the declaration either is at the time of becoming a beneficiary, or subsequently becomes, ordinarily resident or, in the case of a company, resident in the United Kingdom.
;
c
omit subsection (3);
d
in subsection (5)(a) for the words “the person in question” substitute the words “the trustees of the trust have become resident in the United Kingdom, or any beneficiary of the trust”;
e
in subsection (5)(b) for the words “the person in question” substitute the words “the trustees of the trust are or may be resident in the United Kingdom, or any beneficiary of the trust”.
Modification of section 468O in cases where an interest distribution made to or received under a trust is income of a person other than the trustees
7
1
This regulation applies in any case where the whole of an interest distribution made to or received under a trust (other than a unit trust scheme) is, or falls to be treated as, or under any provision of the Tax Acts is deemed to be, the income of a person other than the trustees of that trust.
2
Where this regulation applies, sections 468M, 468O and 468PA shall apply as if references to a unit holder in those sections were references to the person referred to in paragraph (1).
Information to be provided to the Board — interest distributions made without deduction of tax
8
The Board may by notice require the trustees of an authorised unit trust, within such time (not being less than 14 days) as may be provided by the notice, to supply them with such information (including copies of any relevant books, documents or other records) as they may reasonably require for the purpose of determining whether, having regard to section 468M, section 468O and section 468P, interest distributions were properly made by that authorised unit trust without deduction of tax.
Inspection of records
9
The trustees of an authorised unit trust shall, whenever required to do so, make available for inspection by an officer of the Board authorised for that purpose, at such time as that officer may reasonably require, all such copies of books, documents or other records in their possession or under their control as may be required by the Board under regulation 8.
Use of information
10
1
Subject to paragraph (3), information obtained by the Board under regulation 8 or 9 shall not be used for the purpose of ascertaining the tax liability (if any) of any person other than the persons specified in paragraph (2) and shall otherwise be used only for the purposes of these Regulations.
2
The persons specified in this paragraph are —
a
the trustees of the authorised unit trust in question;
b
a unit holder beneficially entitled to an interest distribution made without deduction of tax to whom the information obtained relates;
c
where an interest distribution is made to or received under a trust without deduction of tax and sub-paragraph (d) does not apply, the trustees of that trust and any beneficiary of the trust to whom the information obtained relates; and
d
where the whole of an interest distribution made to or received under a trust without deduction of tax is, or falls to be treated as, or under any provision of the Tax Acts is deemed to be, the income of a person other than the trustees of that trust, that person in so far as the information obtained relates to him.
3
Paragraph (1) shall not be construed as preventing any disclosure of information within section 182(5) of the Finance Act 1989 .
4
In paragraph (2)(c), “any beneficiary of the trust” means —
a
any person who is, or will or may become, entitled to any income of the trust, whether in the form of income or not, and
b
any person to whom any such income may be paid, or for whose benefit any such income may be applied, whether in the form of income or not, in the exercise of a discretion by the trustees of the trust.
Revocation
11
The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994 are revoked.
Dave Hartnett
Helen Ghosh
Two of the Commissioners of Inland Revenue
16th July 2003


text:
Title, commencement and extent
1
These Regulations may be cited as the Specified Sugar Products (England) Regulations 2003, shall come into force on 12th July 2003 and shall apply to England only.
Interpretation
2
In these Regulations —
“ the Act ” means the Food Safety Act 1990;
“candy sugar” means crystalline sugar with crystals having any dimension greater than one centimetre;
“catering establishment” means a restaurant, canteen, club, public house, school, hospital or similar establishment (including a vehicle or a fixed or mobile stall) where, in the course of a business, food is prepared for delivery to the ultimate consumer and is ready for consumption without further preparation;
“ EEA Agreement ” means 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;
“ EEA State ” means a State which is a Contracting Party to the EEA Agreement;
“food authority” does not include —
the council of a district in a non-metropolitan county except where the county functions have been transferred to that council pursuant to a structural change, or
the appropriate Treasurer referred to in section 5(1)(c) of the Act (which deals with the Inner Temple and the Middle Temple);
“icing sugar” means fine particles of white sugar or extra-white sugar or mixtures thereof;
“the 1996 Regulations ” means the Food Labelling Regulations 1996 ;
“preparation” includes manufacture and any form of processing or treatment and “prepared” shall be construed accordingly;
“reserved description”, as respects any specified sugar product, means any description specified in relation to that product in column 1 of Schedule 1 (as read with the notes relating to that Schedule) and the use of any such description in these Regulations shall be construed as meaning the product to which that description relates;
“sell” includes offer or expose for sale or have in possession for sale, and cognate expressions shall be construed accordingly;
“specified sugar product” means any food specified in column 2 of Schedule 1 (as read with the Notes relating to that Schedule) but does not include any such food in the form of icing sugar, candy sugar or sugar in loaf form;
“sugar in loaf form” means a piece of agglomerated crystalline sugar, usually conically shaped, weighing not less than 250 grammes; and
“ultimate consumer” means any person who buys otherwise than —
for the purpose of resale,
for the purposes of a catering establishment, or
for the purposes of a manufacturing business.
Scope of Regulations
3
These Regulations apply to specified sugar products, intended for human consumption and ready for delivery to the ultimate consumer or to a catering establishment.
Reserved descriptions
4
No person shall sell any food with a label, whether or not attached to or printed on the wrapper or container, which bears, comprises or includes any reserved description or any derivative thereof or any word or description substantially similar thereto unless —
a
such food is the specified sugar product to which the reserved description relates;
b
such description, derivative or word is used in such a context as to indicate explicitly or by clear implication that the substance to which it relates is only an ingredient of that food;
c
such description, derivative or word is used in such a context as to indicate explicitly or by clear implication that such food is not and does not contain a specified sugar product; or
d
such description, derivative or word is used in a customary name for another food product and is not liable to mislead the consumer.
Labelling and description of specified sugar products
5
Without prejudice to the generality of Part II of the 1996 Regulations, no person shall sell any specified sugar product unless it is marked or labelled with the following particulars —
a
the reserved description of the product; and
b
in the case of sugar solution, invert sugar solution and invert sugar syrup, the dry matter and invert sugar content of the product.
Manner of marking or labelling
6
Regulations 35, 36(1) and (5) and 38 of the 1996 Regulations (which relate to the manner of marking or labelling of food) shall apply to the particulars with which a specified sugar product is required to be marked or labelled by regulation 5 of these Regulations as if they were particulars with which food is required to be marked or labelled by the 1996 Regulations.
Penalties and enforcement
7
1
Any person who contravenes or fails to comply with regulation 4 or 5 of these Regulations shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.
2
Each food authority shall enforce and execute these Regulations in its area.
Defence in relation to exports
8
In any proceedings for an offence under these Regulations it shall be a defence for the person accused to prove —
a
that the food in respect of which the offence is alleged to have been committed was intended for export to a country which has legislation analogous to these Regulations and that the food complies with that legislation; and
b
in the case of export to an EEA State, that the legislation complies with the provisions of Council Directive 2001/111/EC relating to certain sugars intended for human consumption.
Application of various provisions of the Food Safety Act 1990
9
The following provisions of the Act shall apply for the purposes of these Regulations with the modification that any reference in those provisions to the Act or Part thereof shall be construed for the purposes of these Regulations as a reference to these Regulations —
a
section 2 (extended meaning of sale etc. );
b
section 3 (presumptions that food is intended for human consumption);
c
section 20 (offences due to fault of another person);
d
section 21 (defence of due diligence) as it applies for the purposes of sections 8, 14 or 15 of the Act;
e
section 22 (defence of publication in the course of business);
f
section 30(8) (which relates to documentary evidence);
g
section 33(1) (obstruction etc. of officers);
h
section 33(2), with the modification that the reference to “any such requirement as is mentioned in subsection (1)(b) above” shall be deemed to be a reference to any such requirement as is mentioned in that subsection as applied by sub-paragraph (g) above;
i
section 35(1) (punishment of offences) insofar as it relates to offences under section 33(1) as applied by sub-paragraph (g) above;
j
section 35(2) and (3) insofar as it relates to offences under section 33(2) as applied by sub-paragraph (h) above;
k
section 36 (offences by bodies corporate); and
l
section 44 (protection of officers acting in good faith).
Revocations and consequential amendments
10
1
The following Regulations are hereby revoked (insofar as they apply to England):
a
the Specified Sugar Products Regulations 1976 ;
b
the Specified Sugar Products (Amendment)Regulations 1982 .
2
In the 1996 Regulations (insofar as they apply to England) —
a
in regulation 4(2) (scope of Part II) sub-paragraph (a) shall be omitted;
b
in regulation 49 (revocations and amendments), paragraph (2) shall be omitted;
c
in Schedule 3 (generic names in list of ingredients) in the entry relating to glucose syrup there shall be inserted in column 3 (conditions of use of generic name) the following words —
The generic name may not be used where the glucose syrup contains fructose in a proportion of greater than 5% on a dry matter basis
.
3
The following entries relating to the Specified Sugar Products Regulations 1976 shall, insofar as the following Regulations apply to England, be omitted —
a
in the Food (Revision of Penalties) Regulations 1982 , in Schedule 1;
b
in the Food (Revision of Penalties) Regulations 1985 , in the Schedule, Part I;
c
in the Food Safety Act 1990 (Consequential Modifications) (England and Wales) Order 1990 , in Schedule 1, Part I, Schedule 2, Schedule 3, Part I and Schedules 6 and 12;
d
in the Food Safety (Exports) Regulations 1991 , in Schedule 1, Part I;
e
in the Food (Forces Exemptions) (Revocations) Regulations 1992 , in the Schedule, Part I;
f
in the Miscellaneous Food Additives Regulations 1995 , in Schedule 9;
g
in the Miscellaneous Food Additives (Amendment) Regulations 1999 , in regulation 14(1);
h
in the Miscellaneous Food Additives (Amendment) (England) (No. 2) Regulations 2001 , in regulation 9(2).
4
In the Colours in Food Regulations 1995 , insofar as they apply to England, in regulation 12 paragraph (2) shall be omitted;
5
In the Miscellaneous Food Additives Regulations 1995, insofar as they apply to England —
a
in regulation 10, paragraph (4) shall be omitted;
b
in Schedule 2, in column 1, for the reference to “Directive 73/437/ EEC ” there is substituted a reference to “Directive 2001/111/EC ”.
6
In the Coffee Extracts and Chicory Extracts (England) Regulations 2000 , insofar as they apply to England, in regulation 5(1)(c), for the reference to the Specified Sugar Products Regulations 1976 there is substituted a reference to the Specified Sugar Products (England) Regulations 2003.
Transitional provision
11
In any proceedings for an offence under these Regulations it shall be a defence for the person accused to prove that —
a
the food concerned was marked or labelled before 12th July 2004, and
b
the matters constituting the alleged offence would not have constituted an offence under the Specified Sugar Products Regulations 1976 as those Regulations stood immediately before the coming into force of these Regulations.
Signed by authority of the Secretary of State for Health
Hazel Blears
Parliamentary Under-Secretary of State,
Department of Health
12th June 2003


text:
Citation and commencement
1
1
These Regulations may be cited as the Motor Cycles Etc. (EC Type Approval) (Amendment) Regulations 2003.
2
This regulation and regulation 2(f) shall come into force on 7th May 2003 and all other regulations shall come into force on 9th November 2003.
Amendment of the Motor Cycles Etc. (EC Type Approval) Regulations 1999
2
The Motor Cycles Etc. (EC Type Approval) Regulations 1999 shall be amended in accordance with the following paragraphs —
a
in regulation 3 (interpretation) —
i
for the definition of “the Framework Directive” there shall be substituted the following —
“the Framework Directive” means Directive 2002/24/EC of the European Parliament and of the Council of 18th March 2002 relating to the type approval of two or three-wheel motor vehicles and repealing Council Directive 92/61/EEC , as corrected by a Corrigendum ;
;
ii
in the definition of “EC component type approval” after “approval of a” there shall be inserted “system,”;
iii
for the definition of “moped” there shall be substituted —
“moped” means a two or three wheel vehicle with a maximum design speed of not more than 45 km/h which —
if a two wheel vehicle, is fitted with an engine which —
in the case of the internal combustion type, has a cylinder capacity not exceeding 50 cm; and
in the case of an electric motor, has a maximum continuous rated power of not more than 4 kW ; and
if a three wheel vehicle, is fitted with an engine which —
in the case of the spark (positive) ignition type, has a cylinder capacity not exceeding 50 cm;
in the case of an internal combustion type other than of the spark (positive) ignition type, has a maximum net power output not exceeding 4 kW; and
in the case of an electric motor, has a maximum continuous rated power of not more than 4 kW;
;
iv
in the definition of “quadricycle”, in paragraph (a), for “less than 350 kg ” there shall be substituted “not more than 350 kg”;
b
in regulation 4 (vehicles to which the regulations apply) in paragraph (2) —
i
in sub-paragraph (d) for “whatever the terrain” there shall be substituted “in off-road conditions”; and
ii
after sub-paragraph (f) there shall be added —
g
cycles with pedal assistance which are equipped with an auxiliary electric motor having a maximum continuous rated power of 0.25 kW, of which the output is progressively reduced and finally cut off as the vehicle reaches a speed of 25 km/h, or sooner, if the cyclist stops pedalling.
;
c
after regulation 10 (duty to co-operate with the Secretary of State) there shall be inserted —
10A
1
The holder of an EC type approval granted by the Secretary of State shall comply with the following requirements of Article 9 of the Framework Directive —
a
the second sentence of paragraph (1); and
b
the first sentence of paragraph (4).
2
For the purposes of the said Article 9 the Secretary of State is designated as the competent authority and as the approval authority.
;
d
after regulation 18 (prototypes) there shall be inserted —
End of series vehicles
18A
1
This regulation applies to an EC type approval if —
a
it has been granted by the Secretary of State or under any provision of the law of an EEA State other than the United Kingdom giving effect to Article 4 of the Framework Directive; and
b
the Secretary of State is satisfied that it is going to cease to have effect in consequence of the provisions of the Framework Directive or a separate Directive.
2
Subject to paragraph (3) the Secretary of State may, at the request of the holder of an EC type approval to which this regulation applies, direct that every relevant EC certificate of conformity shall continue to have effect for the purpose of —
a
Part II of the 1988 Act,
b
Part IV of the 1981 Order, and
c
this Part of these Regulations,
for the period of 12 months as from the date on which the EC type approval lost its validity.
3
A request under paragraph (2) shall specify the technical or economic reasons for which it is made.
4
A direction under paragraph (2) —
a
may be given only at a time when the EC type approval has effect;
b
shall cease to have effect if the EC type approval —
i
is withdrawn under regulation 13,
ii
is withdrawn under any provision of the law of an EEA State other than the United Kingdom giving effect to Article 4 of the Framework Directive, or
iii
ceases to have effect for a reason other than that referred to in sub-paragraph (1)(b), and
c
shall have effect subject to regulations 14(6) and (10) and 16.
5
For the purposes of paragraph (2), an EC certificate of conformity is a relevant EC certificate of conformity where —
a
the EC type approval pursuant to which it is issued ceases to have effect;
b
it was issued not less than three months before the EC type approval ceases to have effect; and
c
the vehicle to which it relates is an end of series vehicle.
6
If, following a request by a holder of an EC type approval, the Secretary of State refuses to exercise his powers under paragraph (2), he shall give notice of his decision to the holder.
7
In this regulation “end of series vehicle” has the meaning given in Schedule 1A.
;
e
in regulation 26 (transitional) after paragraph (2) there shall be added —
3
An application for EC type approval made under these Regulations before amendment by the Amending Regulations shall have effect as if made under these Regulations as amended by those Regulations.
4
Regulations 7 to 16 and 20 —
a
shall apply to the type approval, granted pursuant to Directive 92/61/EEC, of a separate technical unit or component, or of a vehicle, as they apply to an EC type approval; and
b
shall apply to a type approval certificate issued —
i
under regulation 7 of these Regulations before amendment by the Amending Regulations, or
ii
under any provision of the law of an EEA State other than the United Kingdom giving effect to Article 5 of Directive 92/61/EEC,
as they apply to an EC type approval certificate.
5
For the purposes of this regulation —
“the Amending Regulations” means the Motor Cycles Etc. (EC Type Approval) (Amendment) Regulations 2003; and
“Directive 92/61/EEC” means Council Directive 92/61/ EEC of 30th June 1992 relating to the type approval of two or three-wheel motor vehicles .
;
f
in Schedule 1 (Separate Directives) —
i
in relation to item 11 —
aa
in the third and fourth columns respectively there shall be inserted at the end —
Amending Directives Official Journal Reference
“2002/41/EC* L133, 18.5.2002, p.17”
; and
bb
in the entry in the fifth column after “and maximum” there shall be inserted “net”; and
ii
in relation to item 12 in the third column and fourth columns respectively there shall be inserted at the end —
Amending Directives Official Journal Reference
“2002/51/EC† L252, 20.9.2002, p.20”
;
g
after Schedule 2 there shall be inserted the content of the Schedule to these Regulations; and
h
in Schedule 2 (Amendments of Acts and Orders) paragraph 4(2)(b) shall be omitted.
Amendment of the Road Traffic Act 1988
3
In the Road Traffic Act 1988 in section 85 (interpretation of Part II) —
a
in the definition of “EC certificate of conformity”, for paragraph (b) there shall be substituted —
b
in the case of a vehicle to which the motorcycle type approval Directive applies, any certificate of conformity —
i
issued by a manufacturer under regulation 8(1) of the Motor Cycles Etc. (EC Type Approval) Regulations 1999, whether before, on or after 9th November 2003, or
ii
issued by a manufacturer under any provision of the law of an EEA State other than the United Kingdom giving effect to Article 7(1) of the motorcycle type approval directive or to Article 7(1) of Council Directive 92/61/EEC of 30th June 1992 relating to the type approval of two or three-wheeled motor vehicles,
and
b
for the definition of “the motorcycle type approval Directive” there shall be substituted —
“the motorcycle type approval Directive” means Directive 2002/24/EC of the European Parliament and of the Council of 18th March 2002 relating to the type approval of two or three-wheel motor vehicles and repealing Council Directive 92/61/EEC , as corrected by a Corrigendum of 22nd February 2003,
.
Amendment of the Road Traffic (Northern Ireland) Order 1981
4
In the Road Traffic (Northern Ireland) Order 1981 in article 31A in paragraph 7 —
a
in the definition of “EC certificate of conformity”, for paragraph (b) there shall be substituted —
b
in the case of a vehicle to which the motorcycle type approval Directive applies, any certificate of conformity —
i
issued by a manufacturer under regulation 8(1) of the Motor Cycles Etc. (EC Type Approval) Regulations 1999, whether before, on or after 9th November 2003, or
ii
issued by a manufacturer under any provision of the law of an EEA State other than the United Kingdom giving effect to Article 7(1) of the motorcycle type approval directive or to Article 7(1) of Council Directive 92/61/EEC of 30th June 1992 relating to the type approval of two or three-wheeled motor vehicles;
and
b
for the definition of “the motorcycle type approval Directive” there shall be substituted —
“the motorcycle type approval Directive” means Directive 2002/24/EC of the European Parliament and of the Council of 18th March 2002 relating to the type approval of two or three-wheel motor vehicles and repealing Council Directive 92/61/EEC , as corrected by a Corrigendum of 22nd February 2003;
.
Signed by authority of the Secretary of State for Transport
David Jamieson
Parliamentary Under Secretary of State,
Department for Transport
14th April 2003


text:
1
This Order may be cited as The A629 Trunk Road (Thorlby Roundabout to Snaygill Roundabout) (Detrunking) Order 2003 and shall come into force on 1st July 2003.
2
In this Order —
i
all measurements of distance are measured along the route of the relevant highway;
ii
“the plan” means the plan numbered HA10/OD/359, marked “The A629 Trunk Road (Thorlby Roundabout to Snaygill Roundabout) (Detrunking) Order 2003”, signed by authority of the Secretary of State for Transport, and deposited at DfT, Floor 13 (IMD), Ashdown House, St Leonards on Sea, Hastings, East Sussex TN37 7GA.
iii
“principal road” as a classification for a highway, means that the highway is a principal road for the purposes of enactments and instruments which refer to highways classified as principal roads and is also classified for the purpose of every other enactment and instrument which refers to highways classified by the Secretary of State; and
iv
“the trunk road” means the Doncaster to Kendal Trunk Road (A629).
3
The length of the trunk road described in the Schedule to this Order shall cease to be a trunk road and shall be classified as a principal road from the date on which this Order comes into force.
Signed by authority of the Secretary of State for Transport
Phil Stanton
A Divisional Director Highways Agency
21st May 2003


text:
Citation and commencement
1
These Regulations may be cited as the Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 and shall come into force on 6th April 2003.
Amendments to the Tax Credits (Claims and Notifications) Regulations 2002
2
The Tax Credits (Claims and Notifications) Regulations 2002 are amended in accordance with regulations 3 to 5.
3
1
In regulation 2 (interpretation) after the definition of “married couple” insert —
“relevant authority” means —
the Board;
the Secretary of State or the Department for Social Development in Northern Ireland; or
a person providing services to the Board, the Secretary of State or that Department in connection with tax credits;
.
2
In the following places for “an appropriate office” substitute “a relevant authority at an appropriate office” —
a
regulation 3(2) (twice) and (3) (twice);
b
regulation 4(c);
c
regulation 5(2) and (7);
d
regulation 6(3);
e
regulation 7(1);
f
regulation 11(3)(b);
g
regulation 19(a);
h
regulation 22(2) and (4);
i
regulation 24(3);
j
regulation 25(2).
4
1
Amend regulation 21 (requirement to notify changes of circumstances which may decrease the rate at which a person or persons is or are entitled to tax credit or mean that entitlement ceases) as follows.
2
At the beginning of paragraph (1) insert “Subject to paragraph (1A),”.
3
After paragraph (1) insert —
1A
Paragraph (1) does not apply where advance notification has been given under regulation 27(1).
.
5
1
Amend regulation 27 (advance notification) as follows.
2
In paragraph (1) —
a
for “either” substitute “any”;
b
after “(2)” insert “, (2A)”.
3
After paragraph (2) insert —
2A
The circumstances prescribed by this paragraph are where either regulation 15(4) (agreement for the provision of future child care) or regulation 16(1) (relevant change in circumstances) of the Working Tax Credit Regulations applies.
.
4
After paragraph (5) insert —
5A
In the circumstances prescribed by paragraph (2A), an amendment of an award of tax credit in consequence of a notification of a change of circumstances may be made subject to the condition that the requirements for entitlement to the amended amount of the tax credit are satisfied at the time prescribed by paragraph (5B).
5B
The time prescribed by this paragraph is the first day of the week —
a
in which the agreement within regulation 15(4) of the Working Tax Credit Regulations commences or the relevant change of circumstances occurs; and
b
which is not more than 7 days after the date on which notification is given and falls within the period of award in which the notification is given.
5C
For the purposes of paragraph (5B), “week” means a period of 7 days beginning with midnight between Saturday and Sunday.
.
Amendments to the Tax Credits (Payments by the Board) Regulations 2002
6
The Tax Credits (Payments by the Board) Regulations 2002 are amended in accordance with regulations 7 to 12.
7
1
Amend regulation 1 (citation, commencement and effect) as follows.
2
In paragraph (2) omit “by the Board”.
3
After paragraph (2) add —
3
Regulations 8 to 14 have effect only in relation to such payments as must be made by the Board.
.
8
In regulation 3 (child tax credit and child care element – member of a couple prescribed for the purposes of section 24(2) of the Tax Credits Act 2002) after paragraph (6) add —
7
For the purposes of this regulation, a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002 .
.
9
1
Amend regulation 8 (time of payment by way of a credit to a bank account or other account) as follows.
2
At the beginning of paragraph (2) insert “Subject to paragraph (2A),”.
3
After paragraph (2) insert —
2A
If a person makes elections under paragraph (2) for child tax credit and any child care element of working tax credit to be paid at differing intervals, the elections shall have no effect and the Board may pay the child tax credit and any child care element together either each week or every four weeks as appears to them to be appropriate.
.
10
For regulation 10 (single payment of small sums of tax credit) substitute —
Single payment of small sums of tax credit
10
The tax credit or element may be paid by way of a single payment, and at such time, and in such manner, as appear to the Board to be appropriate, in any of the following cases —
a
where the Board are paying only child tax credit to a person and the weekly rate at which it is payable is less than £2-00;
b
where the Board are paying both any child care element (but no other element) of working tax credit and child tax credit to a person and the total weekly rate at which they are payable is less than £2-00;
c
where the Board are paying only working tax credit (apart from any child care element) to a person and the weekly rate at which it is payable (excluding any such child care element) is less than £2-00;
d
where the Board are paying both working tax credit (including elements other than, or in addition to, any child care element) and child tax credit to a person who has elected under regulation 8(2) to have them paid at the same intervals and the total weekly rate at which they are payable is less than £2-00;
e
where the Board are paying both working tax credit (apart from any child care element) and child tax credit to a person who has elected under regulation 8(2) to have them paid at differing intervals and —
i
the total weekly rate at which any such child care element and the child tax credit are payable is less than £2-00; or
ii
the weekly rate at which the working tax credit is payable (excluding any such child care element) is less than £2-00.
.
11
In regulation 13 (manner of payment) in paragraph (2) for “it is not possible” substitute “it does not appear to the Board to be appropriate”.
12
In regulation 14 (entitlement to tax credit or element dependent on a bank account or other account having been notified to the Board) in paragraph (4) in both sub-paragraphs (a) and (b) for “gives” substitute “give”.
Tim Flesher
Dave Hartnett
Two of the Commissioners of Inland Revenue
14th March 2003


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Open-ended Investment Companies (Tax) (Amendment) Regulations 2003 and shall come into force on 7th August 2003.
2
These Regulations have effect in relation to interest distributions made on or after 16th October 2002.
Amendment to the Open-ended Investment Companies (Tax) Regulations 1997
2
For regulation 28 of the Open-ended Investment Companies (Tax) Regulations 1997 substitute the following —
Modifications of the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003
28
1
The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003 (“the principal Regulations”) shall have effect in relation to open-ended investment companies as they have effect in relation to authorised unit trusts with the modifications specified in paragraphs (3) to (9).
2
In paragraphs (3) to (9) “regulation”, except where the context otherwise requires, means a regulation of the principal Regulations.
3
Modify regulation 2 as follows —
a
renumber regulation 2 as paragraph (1) of that regulation;
b
in regulation 2(1) —
i
for the definitions of “authorised unit trust” and “unit holder” substitute the following definition —
“authorised corporate director”, in relation to an open-ended investment company, has the meaning given by subsection (10) of section 468 of the Taxes Act without regard to the modification made by subsection (16) of that section, as those subsections are added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997;
;
ii
after the definition of “interest distribution” insert the following definitions —
“open-ended investment company” —
except as regards the reference to that expression in regulation 10(2)(a), has the meaning given by subsection (10) of section 468 of the Taxes Act without regard to the modifications made by subsections (11) to (18) of that section, as those subsections are added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997;
as regards that reference, has the meaning given by subsection (10) of section 468 of the Taxes Act, read with subsections (11) to (18) of that section, as those subsections are added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997;
“owner of shares”, in relation to an open-ended investment company, has the meaning given by subsection (10) of section 468 of the Taxes Act, read with subsection (15) of that section, as those subsection are added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997;
;
iii
after the definition of “the Tax Acts” add the following definition —
“umbrella company” has the meaning given by subsection (18) of section 468 of the Taxes Act, as that subsection is added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997, and references to a part of an umbrella company shall be construed in accordance with that subsection.
;
iv
Omit the definition of “unit trust scheme”;
c
after paragraph (1) add —
2
For the purposes of the definitions of “open-ended investment company” and “owner of shares” in paragraph (1), references in subsections (11) to (16) of section 468 of the Taxes Act (as added by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997) to “the Tax Acts” shall be construed as if they included references to these Regulations.
.
4
In regulation 5 in the substituted section 468O(1) for the words “a unit holder” substitute the words “an owner of shares”.
5
In regulation 6(b) in the substituted section 468P(2)(c) for the words “the trustees of the authorised unit trust” substitute the words “the open-ended investment company”.
6
In regulation 7(2) for the words “a unit holder” substitute the words “an owner of shares”.
7
In regulation 8 —
a
for the words “the trustees of an authorised unit trust” substitute the words “an open-ended investment company or its authorised corporate director”;
b
for the words “that authorised unit trust” substitute the words “that company or, where the open-ended investment company concerned is an umbrella company, the part of that company in question”.
8
In regulation 9 for the words “The trustees of an authorised unit trust” substitute the words “An open-ended investment company or its authorised corporate director”.
9
In regulation 10(2) —
a
in sub-paragraph (a) for the words “the trustees of the authorised unit trust” substitute the words “the open-ended investment company”;
b
in sub-paragraph (b) for the words “a unit holder” substitute the words “an owner of shares”.
Nick Ainger
Derek Twigg
Two of the Lords Commissioners of Her Majesty’s Treasury
17th July 2003


text:
Citation, commencement and extent
1
1
These Regulations may be cited as the Consistent Financial Reporting (England) Regulations 2003, and shall come into force on 1st April 2003.
2
These Regulations shall apply only in relation to England.
Interpretation
2
1
In these Regulations a reference to a governing body means the governing body or temporary governing body of any school which is maintained by a local education authority including a new school but not including a maintained nursery school or a pupil referral unit .
2
In these Regulations a reference to school resources means, in relation to any school, any resources held by the governing body and other resources whose application is controlled by the governing body in accordance with the provisions of section 44(2) of the Education Act 2002.
3
In these Regulations a reference to approved headings means the headings listed in the Schedule to these Regulations and a reference to headings shall include a reference to the sub-headings set out under the headings.
4
In these Regulations, a financial statement means the presentation in accordance with the approved headings and in compliance with the normal established accounting practices of the local education authority of —
a
such school resources as have been received in any one financial year, including any school resources which were unspent at the end of the previous financial year;
b
the application in any one financial year of any school resources; and
c
a summary of the school’s financial position at the end of any financial year.
Reporting duties of governing bodies
3
A governing body shall provide the local education authority with a financial statement by a date determined by the local education authority having regard to the provisions of regulation 5, provided that this regulation shall not apply to a governing body in respect of any financial year in which no school resources were received by that governing body.
4
The first provision of a financial statement under regulation 3 shall be made in respect of the financial year ending 31 March 2003.
Reporting duties of local education authorities
5
In respect of a financial statement supplied to the local education authority with regard to a financial year, the local education authority shall provide the Secretary of State with that financial statement by the 22 August following that financial year.
David Miliband
Minister of State,
Department for Education and Skills
24th February 2003


text:
Citation and commencement
1
These Regulations may be cited as the Education Act 2002 (School Meals) (Consequential Amendments) (England) Regulations 2003 and shall come into force on 11 th April 2003.
Amendment of the Education (Transfer of Functions Concerning School Lunches etc ) (England) ( No. 2) Order 1999
2
The Education (Transfer of Functions Concerning School Lunches etc) (England) (No. 2) Order 1999 is amended as follows –
a
in article 2(2)(a), for “section 512(1A) and (1B)” there is substituted “section 512(3) and (4)”;
b
in article 2(2)(b), for “section 512(3)” there is substituted “section 512ZB(1)”;
c
article 2(3) is revoked;
d
in article 3(1), for “section 512(3)(b)” there is substituted “section 512ZB(3)”; and
e
in article 4(1) and (2), for “section 512(2)(b)” there is substituted “section 512ZA(2)”.
Amendment of the Education (Information About Individual Pupils) (England) Regulations 2001
3
In paragraph 6 of Part 1 of the Schedule to the Education (Information About Individual Pupils) (England) Regulations 2001 , for “section 512(3) and (3A)” there is substituted “sections 512(3) and 512ZB”.
David Miliband
Minister of State
Department for Education and Skills
12th March 2003


text:
Citation and commencement
1
This Order may be cited as the Rail Vehicle Accessibility (Great Eastern Railway Class 360 Vehicles) Exemption Order 2003 and shall come into force on 15th July 2003.
Interpretation
2
1
In this Order “the exempted vehicles” means the rail vehicles numbered 72551 to 72571, which form part of the fleet of electric multiple-units numbered 360101 to 360121, manufactured by Siemens plc for use by Great Eastern Railway Limited.
2
Any reference in this Order to a numbered regulation is a reference to a regulation bearing that number in the Rail Vehicle Accessibility Regulations 1998 .
Authorisation and exemption
3
Subject to articles 4 and 5, the exempted vehicles are hereby authorised to be used for carriage even though they do not conform with regulation 14(b), in so far as it applies to a folding nappy-changing table in any toilet cubicle to which regulation 20 applies.
Expiry
4
The exemption given by article 3 in respect of regulation 14(b) shall cease at the end of October 2018.
5
The authorisation given by article 3 shall cease forthwith in respect of any exempted vehicle if the electric multiple-unit of which that vehicle forms a part is operated by a person other than Great Eastern Railway Limited unless the Secretary of State has been given written notice in advance specifying the name and address of that other person.
Signed by authority of the Secretary of State for Transport
David Jamieson
Parliamentary Under Secretary of State,
Department for Transport
15th June 2003


text:
Citation, commencement, application and interpretation
1
1
This Order may be cited as the National Patient Safety Agency (Establishment and Constitution) Amendment Order 2003 and shall come into force on 2nd July 2003.
2
This Order applies to England only.
3
In this Order “ the Order ” means the National Patient Safety Agency (Establishment and Constitution) Order 2001 .
Amendment of article 4 of the Order
2
1
Article 4 (constitution of the Agency) is amended as follows.
2
In paragraph (b), for “not less than 12 and not more than 15 members” there is substituted “not less than 8 and not more than 11 members”; and
3
In paragraph (d), for “one officer” there is substituted “three officers”.
Signed by authority of the Secretary of State for Health
David Lammy
Parliamentary Under-Secretary of State,
Department of Health
8th April 2003


text:
Title, commencement and extent
1
These Regulations may be cited as the Natural Mineral Water, Spring Water and Bottled Drinking Water (Amendment) (England) Regulations 2003, shall come into force on 3rd April 2003 and shall extend to England only.
Amendments to the Natural Mineral Water, Spring Water and Bottled Drinking Water Regulations 1999
2
The Natural Mineral Water, Spring Water and Bottled Drinking Water Regulations 1999 shall be amended in relation to England in accordance with regulations 3 to 21.
3
In regulation 2 (interpretation) —
a
in paragraph (1) —
i
in the definition of “bottle”, for the words “for human consumption” in both cases where they appear, there shall be substituted the words “for drinking by humans”,
ii
after the definition of “Directive 80/778”, there shall be inserted the following definition —
“Directive 98/83” means Council Directive 98/83/EC relating to the quality of water intended for human consumption ;
,
iii
for the definition of “drinking water”, there shall be substituted the following definition —
“drinking water” means water intended for sale for drinking by humans other than —
natural mineral water; or
water bottled in a bottle marked or labelled “spring water” in accordance with regulation 11;
, and
iv
in each of the definitions of “parameter” and “prescribed concentration or value”, there shall be inserted at the beginning the words “subject to paragraph (5) below,”;
b
for paragraph (2), there shall be substituted the following paragraph —
2
Other expressions used both in these Regulations and in Council Directive 80/777 or 80/778 have the same meanings in these Regulations as they bear in the Directive concerned.
; and
c
after paragraph (4), there shall be added the following paragraphs —
5
Before 25th December 2003, the references to “Schedule 3”, in the definitions of “parameter” and “prescribed concentration or value” in paragraph (1) above, shall have effect as if the amendments made to these Regulations by regulations 17 to 21 of the Natural Mineral Water, Spring Water and Bottled Drinking Water (Amendment) (England) Regulations 2003 had not been made.
6
Any reference in these Regulations to the marking or labelling of a bottle relates both to the case where the marking or labelling occurs before any water is bottled and also to the case where it occurs after bottling.
.
4
In paragraph (c) of regulation 3 (exemptions), for the words “human consumption” there shall be substituted the words “drinking by humans”.
5
In regulation 4 (recognition as natural mineral water) —
a
in paragraph (2) —
i
in sub-paragraph (a) the word “or” shall be deleted.
ii
in sub-paragraph (b) there shall be added at the end the word “or”, and
iii
after sub-paragraph (b) there shall be inserted the following sub-paragraph —
c
that the content of the water is not in accordance with paragraph 2(c) in Part I or, as the case may be, paragraph 2(c) in Part II, of Schedule 1,
;
b
for paragraph (5), there shall be substituted the following paragraph —
5
Upon the grant or withdrawal pursuant to this regulation, by the relevant authority in England, of recognition for the purposes of Article 1, the authority concerned shall immediately inform the Agency of such grant or withdrawal.
; and
c
immediately after paragraph (7), there shall be inserted the following paragraph —
7A
Upon receiving notification of any change to the trade description of a natural mineral water, or to the name of the spring from which a natural mineral water has been extracted, the relevant authority in England shall immediately inform the Agency of that change.
.
6
In regulation 5 (prohibition on sale), after the words “any water” there shall be inserted the words “bottled in a bottle”.
7
In regulation 10 (labelling of natural mineral water) —
a
in paragraph (1), after the words “cause a natural mineral water to be” there shall be inserted the words “bottled in a bottle”;
b
in paragraph (3), after the words “Natural mineral water shall be” there shall be inserted the words “bottled in a bottle”; and
c
for paragraph (5), there shall be substituted the following paragraph —
5
No person shall sell any natural mineral water which —
a
is bottled in a bottle marked or labelled in contravention of paragraph (1) above;
b
has undergone any of the treatments referred to in paragraph (3)(a) above, unless the bottle in which it is bottled is marked or labelled with the appropriate indication in accordance with that paragraph;
c
is bottled in a bottle not marked or labelled with the mandatory information referred to in paragraph (4) above; or
d
is bottled in a bottle marked or labelled with a trade description which is different from the trade description with which any other natural mineral water originating from the same spring is marked or labelled.
.
8
For regulation 11 (spring water), there shall be substituted the following regulation —
Spring water
11
1
No person shall cause any water to be bottled in a bottle marked or labelled with the description “spring water” unless —
a
that water has been extracted from a spring;
b
subject to paragraph (4) below, that water would, if it were a natural mineral water, meet the exploitation and bottling requirements;
c
that water would, if it were a natural mineral water, be capable of being bottled or sold without contravening the provisions of regulation 8;
d
subject to paragraphs (6) and (7) below, that water satisfies the requirements of Schedule 3; and
e
the bottling occurs at source.
2
No person shall cause any bottle to be marked or labelled with the description “spring water” unless the water contained in it —
a
is, subject to paragraphs (6) and (7) below, bottled as specified in paragraph (1) above;
b
is (if it has not undergone any treatment) intended for consumption in its natural state; and
c
would (where the bottle is marked or labelled with any trade description), if it were a natural mineral water, comply with the requirements of Article 8.
3
No person shall cause any water to be bottled in a bottle marked or labelled with the description “spring water” unless the bottle is also marked or labelled with —
a
the name of the place where the spring in question is exploited; and
b
the name of the spring.
4
Any water bottled in a bottle marked or labelled with the description “spring water”, which is transported from the spring to the bottling plant in a container which is not for distribution to the ultimate consumer, shall not, for that reason alone, be taken to have failed to meet the exploitation and bottling requirements if, on or before 23rd November 1996, the water from that spring was so transported to the bottling plant.
5
No person shall sell any water which, subject to paragraphs (6) and (7) below, is —
a
bottled otherwise than as specified in paragraph (1) above; or
b
bottled in a bottle marked or labelled in contravention of paragraph (2) or (3) above.
6
Before 25th December 2003, the references in paragraph (1)(d) above and paragraph (7) below to “Schedule 3” shall have effect as if the amendments made to these Regulations by regulations 17 to 21 of the Natural Mineral Water, Spring Water and Bottled Drinking Water (Amendment) (England) Regulations 2003 had not been made.
7
For the purposes of paragraphs (2)(a) and (5) above, where the water concerned has been bottled in an EEA State other than the United Kingdom, but does not satisfy the requirements of Schedule 3, it shall be deemed to satisfy those requirements if, at the date of bottling —
a
it satisfies the requirements prescribed in that State corresponding to those in Schedule 3; and
b
those requirements are in accordance with —
i
(where the bottling occurs before 25th December 2003) whichever of Directives 80/778 and 98/83 is applicable in that State, or
ii
(where the bottling occurs on or after that date) Directive 98/83.
.
9
In regulation 12 (bottled drinking water) —
a
for paragraph (1), there shall be substituted the following paragraph —
1
Subject to paragraphs (3) and (4) below, no person shall cause any drinking water to be bottled, or sell any bottled drinking water, unless it satisfies the requirements of paragraph (2) below and Schedule 3.
;
b
for paragraph (2), there shall be substituted the following paragraph —
2
No person shall cause any drinking water which does not satisfy the provisions of section 1 of Annex I to be bottled in a bottle marked or labelled with any designation, proprietary name, trade mark, brand name, illustration or other sign, whether emblematic or not, the use of which is forbidden by Article 9.1(b).
; and
c
after paragraph (2), there shall be added the following paragraphs —
3
Before 25th December 2003, the references in paragraph (1) above and paragraph (4) below to “Schedule 3” shall have effect as if the amendments made to these Regulations by regulations 17 to 21 of the Natural Mineral Water, Spring Water and Bottled Drinking Water (Amendment) (England) Regulations 2003 had not been made.
4
For the purposes of paragraph (1) above, where the water concerned has been bottled in an EEA State other than the United Kingdom, but does not satisfy the requirements of Schedule 3, it shall be deemed to satisfy those requirements if, at the date of bottling —
a
it satisfies the requirements prescribed in that State corresponding to those in Schedule 3: and
b
those requirements are in accordance with —
i
(where the bottling occurs before 25th December 2003) whichever of Directives 80/778 and 98/83 is applicable in that State, or
ii
(where the bottling occurs on or after that date) Directive 98/83.
.
10
In regulation 13 (enforcement) —
a
for paragraph (1), there shall be substituted the following paragraph —
1
Subject to paragraphs (2) and (3) below, each food authority shall —
a
enforce and execute these Regulations within its area; and
b
with effect from 25th December 2003, for the purposes of carrying out that function, take within its area, in relation to products to which these Regulations and Directive 98/83 apply, the steps required of member States and competent authorities by Article 7.1 to 3 and 7.6 of that Directive.
;
b
in sub-paragraph (a)(i) of paragraph (2), for the expression “4(b)” there shall be substituted the expression “4(a)”; and
c
in paragraph (3), for the expression “and 11(1)(e) and (f)” there shall be substituted the expression “, 11(2), (3) and (5)(b) and 12(2)”.
11
For regulation 16 (analysis), there shall be substituted the following regulation —
16
1
Subject to paragraph (2) below, methods of analysis which accord with Article 7.5 of Directive 98/83 shall be used for the purposes of determining whether or not water satisfies the provisions of Schedule 3.
2
Before 25th December 2003, paragraph (1) above shall have effect as if the reference therein to Article 7.5 of Directive 98/83 were a reference to Article 12.5 of Directive 80/778 and the amendments made to these Regulations by regulations 17 to 21 of the Natural Mineral Water, Spring Water and Bottled Drinking Water (Amendment) (England) Regulations 2003 had not been made.
.
12
In regulation 17 (offences and penalties), for the expression “10(1) or (5), 11(1) or (3), 12” there shall be substituted the expression “10(1) or (5), 11(1), (2), (3) or (5), 12(1) or (2)”.
13
In regulation 18 (defences) —
a
for sub-paragraph (b) of paragraph (1), there shall be substituted the following sub-paragraph —
b
if the water was intended for export to an EEA State, that —
i
in the case of water bottled in a bottle marked or labelled with the term “spring water” —
A
where the export was to take place before 25th December 2003, the legislation complies with the provisions of Directive 80/777 and whichever of Directives 80/778 and 98/83 is applicable in the State concerned, and
B
where the export was to take place on or after that date, the legislation complies with the provisions of Directives 80/777 and 98/83, and
ii
in the case of bottled drinking water —
A
where the export was to take place before 25th December 2003, the legislation complies with the provisions of whichever of Directives 80/778 and 98/83 is applicable in the State concerned, and
B
where the export was to take place on or after that date, the legislation complies with the provisions of Directive 98/83.
;
b
in paragraph (2)(a), after the word “or” there shall be inserted the words “the bottle in which it was bottled was marked or”; and
c
in paragraph (3), before the words “marked or labelled”, wherever they appear, there shall be inserted the words “bottled in a bottle”.
14
In paragraph (3) of regulation 19 (application of other provisions), for the word “it” there shall be substituted the words “the bottle in which it is bottled”.
15
1
Subject to paragraph (2), in paragraph 2(c) of each of Parts I and II of Schedule 1 (recognition of natural mineral waters), after the expression “numbers 1 to 9” there shall be inserted the expression “and 12”.
2
Before 25th December 2003, paragraph 2(c) in each of Parts I and II of Schedule 1 shall have effect as if the amendments made by paragraph (1) and regulation 19 had not been made.
16
In Schedule 2 (particulars of anions, cations, non-ionised compounds and trace elements), in the entry in the second column opposite to the entry in the first column relating to the anion Fluoride F, for the expression “µg/l” there shall be substituted the expression “mg/l”.
17
In paragraph 1 of Part I of Schedule 3 (requirements for spring water and drinking water including prescribed concentrations or values of parameters) —
a
for sub-paragraph (a), there shall be substituted the following sub-paragraphs —
a
the water does not contain —
i
any micro-organism (other than a parameter) or parasite, or
ii
any property, element or substance (other than a parameter),
at a concentration or value which would constitute a potential danger to human health;
aA
the water does not contain any substance (whether or not a parameter) at a concentration or value which, in conjunction with any other property, element, substance or organism it contains (whether or not a parameter), would constitute a potential danger to human health;
;
b
for sub-paragraph (b), there shall be substituted the following sub-paragraph —
b
the water does not contain concentrations or values of any of the parameters listed in Tables A to D in Part II of this Schedule in excess of the prescribed concentrations or values; and
; and
c
in sub-paragraph (c), the words from “and its alkalinity” to the end shall be deleted.
18
For Table A in Part II of Schedule 3 (prescribed concentrations or values of spring water and drinking water) and the note attached to it, there shall be substituted the following provisions —
TABLE A
Column 1 Column 2 Column 3 Column 4 Item Parameters Units of Measurement Concentration or Value (maximum unless otherwise stated)
Note 1: The concentration (mg/l) of nitrate divided by 50 added to the concentration (mg/l) of nitrite divided by 3 must not exceed 1.
Note 2: Excluding tritium, potassium−40, radon and radon decay products.
1. Colour mg/l Pt/Co scale 20 2. Turbidity NTU 4 3. Odour Dilution number 3 at 25°C 4. Taste Dilution number 3 at 25°C 5. Sulphate mg SO 4 /l 250 6. Sodium mg Na/l 200 7. Nitrate mg NO 3 /l 50 (note 1) 8. Nitrite mg NO 2 /l 0.5 (note 1) 9. Aluminium µg Al/l 200 10. Copper mg Cu/l 2 11. Fluoride mg F/l 1.5 12. Hydrogen ion concentration pH units 6.5 (minimum) 9.5 (maximum) 13. Tritium (for radioactivity) Bq/l 100 14. Total indicative dose mSv/year 0.10 (note 2) 15. Manganese μg Mn/l 50
.
19
For Table B in Part II of Schedule 3 and the notes attached to it, there shall be substituted the following provisions —
TABLE B
Column 1 Column 2 Column 3 Column 4 Item Parameters Units of Measurement Maximum Concentration
Note 1: “Pesticides” means:
organic insecticides,
organic herbicides,
organic fungicides,
organic nematocides,
organic acaricides,
organic algicides,
organic rodenticides,
organic slimicides,
related products (inter alia, growth regulators) and their relevant metabolites, degradation and reaction products.
Only those pesticides which are likely to be present in a given water need to be monitored.
Note 2: The maximum concentration applies to each individual pesticide. In the case of aldrin, dieldrin, heptaclor and heptachlor epoxide the maximum concentration is 0.030 μg/l.
Note 3: The maximum concentration for “total substances” refers to the sum of the concentrations of all individual pesticides detected and quantified in the monitoring procedure.
Note 4: The specified compounds are benzo(b)fluoranthene, benzo(k)fluoranthene, benzo(ghi)perylene, indeno(1.2,3–cd) pyrene.
1. Arsenic μg As/l 10 2. Cadmium μg Cd/l 5 3. Cyanide μg CN/l 50 4. Chromium μg Cr/l 50 5. Mercury μg Hg/l 1 6. Nickel μg Ni/l 20 7. Selenium μg Se/l 10 8. Antimony μg Sb/l 5 9. Lead μg Pb/l 10 10. Pesticides and related products:
a
individual substances
μg/l 0.10 (notes 1 and 2)
b
total substances
μg/l 0.50 (notes 1 and 3) 11. Polycyclic aromatic hydrocarbons μg/l 0.1 sum of concentrations of specified compounds (note 4) 12. Bromate μg BrO 3 /l 10
.
20
For Table C in Part II of Schedule 3 and the notes attached to it, there shall be substituted the following provisions —
TABLE C
Column 1 Column 2 Column 3 Column 4 Item Parameters Units of Measurement Maximum Concentration
Note 1: The total viable colony count should be measured within 12 hours of bottling, with the sample water being kept at a constant temperature during that 12 hour period. Any increase in the total viable colony count of the water between 12 hours after bottling and the time of sale should not be greater than that normally expected.
Note 2: In 72 hours on agar-agar or an agar-gelatine mixture.
Note 3: In 24 hours on agar-agar.
1. Escherichia coli (E.coli) number/250 ml 0/250 ml 2. Enterococci number/250 ml 0/250 ml 3. Colony count 22°C number/ml 100/ml (notes 1 and 2) 4. Colony count 37°C number/ml 20/ml (notes 1 and 3) 5. Pseudomonas aeruginosa number/250 ml 0/250 ml
.
21
For Table D in Part II of Schedule 3, there shall be substituted the following provisions —
TABLE D
Column 1 Column 2 Column 3 Column 4 Item Parameters Units of Measurement Maximum Concentration
Note 1: The maximum concentration specified applies to the sum of the concentrations of the specified parameters.
Note 2: The parametric value refers to the residual monomer concentration in the water as calculated according to specifications of the maximum release from the corresponding polymer in contact with the water.
1. Boron mg B/l 1.0 2. Benzo (a) pyrene μg/l 0.010 3. Tetrachloroethene and Trichloroethene μg/l 10 (note 1) 4. Tetrachloromethane μg/l 3 5. Benzene μg/l 1.0 6. 1,2-dichloroethane μg/l 3.0 7. Trichloromethane, Dichlorobromomethane, Dibromochloromethane and Tribromomethane μg/l 100 (note 1) 8. Epichlorohydrin μg/l 0.10 (note 2) 9. Vinyl chloride μg/l 0.50 (note 2) 10. Acrylamide μg/l 0.10 (note 2)
.
Consequential amendments
22
1
In Schedule 1 to the Food Safety (Sampling and Qualifications) Regulations 1990 (provisions to which those Regulations do not apply) the reference in the second column, opposite to the reference in the first column to the Natural Mineral Water, Spring Water and Bottled Drinking Water Regulations 1999, shall be amended in relation to England so as to read “ S.I. 1999/1540 as amended by S.I. 2003/666 ”.
2
In relation to England, in the Food Safety (General Food Hygiene) Regulations 1995 in paragraph (1) of regulation 2 (interpretation), in the definition of “water”, after the date “1999” there shall be inserted the words “as amended by the Natural Mineral Water, Spring Water and Bottled Drinking Water (Amendment) (England) Regulations 2003”.
Signed by authority of the Secretary of State for Health
Hazel Blears
Parliamentary Under Secretary of State,
Department of Health
11th March 2003


text:
Citation and commencement
1
This Order may be cited as the Immigration (Designation of Travel Bans) (Amendment) Order 2003 and shall come into force on the day after the day on which it is laid before Parliament.
Amendment of the 2000 Order
2
In Part 2 of the Schedule to the Immigration (Designation of Travel Bans) Order 2000 , after “Common Position 2000/346/ CFSP of 26th April 2000 (Burma)”, there shall be inserted “Common Position 2002/831/CFSP of 21st October 2002 (Burma)”.
Beverley Hughes
Minister of State
Home Office
4th February 2003