text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Overseas Life Insurance Companies Regulations 2004, shall come into force on 17th September 2004, and subject to paragraphs (2) to (4) have effect in relation to overseas life insurance companies for accounting periods beginning on or after 1st January 2003.
2
The following regulations have effect in relation to qualifying overseas transfers which take place on or after the day the regulations come into force —
a
in regulation 3(4), sub-paragraphs (c), (h)(v), (h)(vii), (m) and (q);
b
regulation 6(5)(f);
c
in regulation 7(2), sub-paragraphs (f) and (h)(ii);
d
regulation 9;
e
in regulation 11, paragraphs (4) and (5).
3
The following regulations have effect in relation to periods of account beginning on or after the day the regulations come into force —
a
regulation 3(4)(h)(ii);
b
in regulation 6, paragraphs (7), (8) and (10)(g).
4
Regulations 3(4)(d)(iii) and 7(2)(i) have effect on and after the day the regulations come into force.
Interpretation
2
In these Regulations —
“overseas life insurance company” has the meaning given by section 156(5) of the Finance Act 2003;
“permanent establishment”, in relation to an overseas life insurance company, has the meaning given by section 148 of the Finance Act 2003;
“the Taxes Act ” means the Income and Corporation Taxes Act 1988 .
Modifications to the Taxes Act
3
1
In its application to an overseas life insurance company the Taxes Act has effect with the following modifications.
2
In section 76(6), for “branch or agency”, wherever occurring, substitute “permanent establishment”.
3
In section 431(2), in the definition of “overseas life insurance company”, for “branch or agency” substitute “permanent establishment”.
4
In Schedule 19AC —
a
omit paragraph 3;
b
omit paragraph 4;
c
in paragraph 4A, omit sub-paragraphs (2) and (3) ;
d
in paragraph 5 —
i
before sub-paragraph (1) insert —
A1
In section 76, in subsection (2B), the reference in paragraph (a) to income and gains shall be treated as a reference to so much of the income and gains mentioned in that paragraph as falls to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
A2
In that subsection, the reference in paragraph (b) to distributions shall be treated as a reference to so much of the distributions mentioned in that paragraph as falls to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
;
ii
in sub-paragraph (1) —
aa
for “In section 76” substitute “In that section”;
bb
in paragraph (a) of the subsection (6A) treated as inserted into section 76, for “branch or agency” substitute “permanent establishment”;
iii
omit sub-paragraph (1A);
e
omit paragraph 5A;
f
omit paragraph 5B;
g
in paragraph 5C(1), for “branch or agency” substitute “permanent establishment”;
h
in paragraph 6 —
i
in sub-paragraph (1), for the definition of “investment reserve” treated as substituted in section 431(2), substitute —
““investment reserve”, in relation to an overseas life insurance company, means the excess of the value of the relevant assets over the relevant liabilities, and for the purposes of this definition —
relevant assets are such assets of the company’s long-term insurance fund as fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business; and
relevant liabilities are —
such liabilities of the long-term business as fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment; and
any money debts (within the meaning of Chapter 2 of Part 4 of the Finance Act 1996) of the company which are not within sub-paragraph (i) above but which are owed in respect of that business and fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment;”.
;
ii
in sub-paragraph (2), for the definition of “liabilities” treated as substituted in section 431(2), substitute —
“‘liabilities’, where the company concerned is an overseas life insurance company, does not include liabilities that have been reinsured, and (subject to that) means —
the long-term liabilities of the company determined for the purposes of the company’s periodical return on actuarial principles in accordance with section 5.6 of the Prudential Sourcebook (Insurers), or
in the case of liabilities not determined for the purposes of such a periodical return, liabilities as determined in accordance with actuarial principles for the purposes of any return equivalent to a periodical return and required to be made by the company under the law of the territory in which the company is resident;”.
;
iii
omit sub-paragraph (4A);
iv
in sub-paragraph (5), in the definition of “value” treated as substituted in section 431(2), omit from “, or” at the end of paragraph (b) to the end of the definition;
v
after sub-paragraph (6) insert —
7
In that subsection, the following definition shall be treated as substituted for the definition of “insurance business transfer scheme” —
“insurance business transfer scheme” means a scheme falling within section 105 of the Financial Services and Markets Act 2000 and includes a reference to —
an excluded scheme falling within Case 2, 3 or 4 of subsection (3) of that section; and
a qualifying overseas transfer;
.
;
vi
after sub-paragraph (7) insert —
8
In that subsection, in the definition of “insurance company”, the words “permanent establishment” shall be treated as substituted for the words “branch or agency”.
;
vii
after sub-paragraph (8) insert —
9
In that subsection, the following definition shall be treated as inserted at the appropriate place —
“qualifying overseas transfer” means so much of any transfer of the whole or any part of the business of an overseas life insurance company carried on through a permanent establishment in the United Kingdom as takes place in accordance with any authorisation granted outside the United Kingdom for the purposes of Article 14 of the Directive of the European Parliament and of the Council of 5th November 2002 concerning life assurance ( No. 2002/83/ EC );
.
;
viii
after sub-paragraph (9) insert —
10
In that subsection, in the case of an EEA firm of the kind mentioned in paragraph 5(d) of Schedule 3 to the Financial Services and Markets Act 2000, the following definition shall be treated as substituted for the definition of “long-term insurance fund” —
“long-term insurance fund”, in the case of an overseas life insurance company, means the technical account for life assurance business of the company within the meaning of the Council Directive of 19th December 1991 on the annual accounts and consolidated accounts of insurance undertakings (No. 91/674/ EEC ), and references to assets of the long-term insurance fund shall be read as references to assets from which any income or gain is or would be included in the technical account;
.
;
i
in paragraph 6A, in the words treated as inserted in section 431D(1), for “branch or agency” substitute “permanent establishment”;
j
for paragraph 7 substitute —
7
Section 432A has effect as if —
a
the reference in subsection (1)(a) to assets of the company’s long-term insurance fund were to such of those assets as fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business;
b
the references in subsections (3) and (6) to assets were to such of the assets concerned as fall to be attributed, for the purposes of section 11AA(2), to that permanent establishment; and
c
the references in subsections (6) and (8) to liabilities were to such of the liabilities concerned as fall to be attributed, for the purposes of section 11AA(2), to that permanent establishment.
;
k
in paragraph 8 —
i
omit sub-paragraphs (1) and (2);
ii
for sub-paragraph (3) substitute —
3
Sections 432B(3) and 432C to 432E shall have effect as if the reference to relevant business were to relevant business of the permanent establishment in the United Kingdom through which the company carries on life assurance business.
;
l
omit paragraph 9;
m
omit paragraph 10AA;
n
in paragraph 10B —
i
in sub-paragraph (2)(b) —
aa
omit the paragraph (g) treated as inserted in section 440(4);
bb
in the paragraph (h) treated as so inserted, for “non-UK assets” substitute “assets of the company which are not UK assets”;
ii
in sub-paragraph (3), for the subsection (7) treated as inserted in section 440 substitute —
7
For the purposes of this section UK assets are assets which fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
;
o
in paragraph 10C —
i
in sub-paragraph (1), for the section 440B(3) treated as substituted, substitute —
3
Section 440(1) and (2) have effect as if the only categories specified in subsection (4) of that section were —
a
UK assets of the long-term insurance fund,
b
other UK assets, and
c
assets of the company which are not UK assets,
and UK assets has the meaning given by section 440(7).
;
ii
in sub-paragraph (2), in the subsection treated as substituted for section 440B(4), in the paragraphs treated as substituted in section 440A(2) —
aa
at the end of paragraph (b) insert “and”;
bb
omit paragraph (c);
p
in paragraph 11 —
i
in sub-paragraph (4), omit the paragraph (f) treated as inserted in section 440A(2) but not the word “and” at the end of that paragraph;
ii
in sub-paragraph (5), for the subsection (6A) treated as inserted in section 440A substitute —
6A
For the purposes of this section —
a
UK securities are such securities as are assets which fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business; and
b
non-UK securities are securities which are not UK securities.
;
q
for paragraph 11C substitute —
11C
In section 460(10A), the reference to an insurance business transfer scheme shall be treated as including a reference to a qualifying overseas transfer within the meaning given by the definition treated as inserted into section 431(2) by paragraph 6(9) above.
;
r
omit paragraph 13;
s
omit paragraph 14;
t
in paragraph 14A(2), in the paragraph 6 treated as inserted in Schedule 19AA —
i
for paragraph (a) substitute —
a
the references in paragraphs 2 and 3 to assets of the long-term insurance fund were to such of those assets as fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment in the United Kingdom through which the company carries on life assurance business;
;
ii
in paragraph (b), for “branch or agency” substitute “permanent establishment”;
iii
for paragraph (c) and the words following it substitute —
c
the references in paragraph 4(1) and (2) to liabilities of the company’s long-term insurance fund which represent a money debt, and the reference in paragraph 4(5)(b) to money debts of the company, were references to such of those liabilities or debts as fall to be attributed, for the purposes of section 11AA(2), to the permanent establishment.
.
Modifications to the Taxes Act: transitional provisions
4
1
All the assets —
a
held by an overseas life insurance company immediately before the commencement of its first accounting period to begin on or after 1st January 2003, and
b
at that time falling within the category set out in the paragraph (g) (section 11C assets) treated as inserted in section 440(4) of the Taxes Act ,
shall be taken to have been transferred, immediately after the commencement of that accounting period, to the category set out in paragraph (e) (UK assets of the long-term insurance fund not within paragraphs (a) to (d)) of section 440(4) of that Act .
2
All the assets —
a
held by an overseas life insurance company immediately before the commencement of its first accounting period to begin on or after 1st January 2003, and
b
at that time falling within the category set out in paragraph (c) (section 11C assets) of the subsection (3) treated as substituted in section 440B of the Taxes Act ,
shall be taken to have been transferred, immediately after the commencement of that accounting period, to the category set out in paragraph (a) (UK assets of the long-term insurance fund) of the subsection (3) treated as substituted in that section .
3
Section 440(1) of the Taxes Act shall not have effect in relation to the transfer of assets from one category to another by virtue of paragraph (1) or (2) above.
4
Section 440(1) of the Taxes Act shall not have effect in relation to the transfer of assets from one category to another by virtue of sub-paragraph (n)(ii) or (o)(i) of regulation 3(4).
Modifications to section 89A of, and Schedule 8A to, the Finance Act 1989
5
1
In the heading to section 89A of the Finance Act 1989 for “83” substitute “82 to 83A, 88”.
2
In section 89A of that Act, for “83” substitute “82 to 83A, 88”.
6
1
Schedule 8A to the Finance Act 1989 is modified as follows.
2
In the heading, for “83 TO 83A” substitute “82 TO 83A, 88”.
3
In paragraph 1 —
a
in sub-paragraph (1) —
i
for “sections 83 to 83A” substitute “sections 82 to 83A and 88”;
ii
for “paragraphs 1A to 1C” substitute “paragraphs 1ZA to 1D”;
b
omit sub-paragraph (2).
4
After paragraph 1 insert —
1ZA
The reference in section 82(2) to amounts allocated to policy holders or annuitants in respect of a period of account shall be construed as a reference to such of those amounts as fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
1ZB
The reference in section 82A(1) to tax expended on behalf of policy holders or annuitants shall be construed as a reference to so much of that tax as falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
.
5
In paragraph 1A —
a
in sub-paragraph (1), for “branch or agency” substitute “permanent establishment”;
b
for sub-paragraph (2) substitute —
2
The references to assets in section 83(2) (as it applies apart from subsection (3) of that section) and section 83(2B) to (2E) shall be construed as references to such of the assets concerned as fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to that permanent establishment.
;
c
omit sub-paragraph (3);
d
after sub-paragraph (3) insert —
3A
The reference in section 83(2)(d) to other income shall be construed as a reference to such of the income concerned as falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to that permanent establishment.
;
e
in sub-paragraph (4), for “any amount being added” substitute “assets being added”, and for “branch or agency” substitute “permanent establishment”;
f
after sub-paragraph (4) insert —
4A
In section 83(6), insert “or” at the end of paragraph (a), and omit paragraph (b).
;
g
in sub-paragraph (5) omit “, (3) or (4)”.
6
After paragraph 1A insert —
1AA
1
Where an overseas life insurance company has a revenue account prepared for the purposes of Chapter 9 of the Prudential Sourcebook (Insurers), the reference in section 83ZA(8) (definition of “relevant net transfers to shareholders”) to the positive amounts brought into account as transfers to non-technical account shall be read as a reference to so much of any positive amounts brought into account as transfers to non-technical account as falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
2
Where an overseas life insurance company is an EEA firm, the reference in section 83ZA(8) to the positive amounts brought into account as transfers to non-technical account shall be read as a reference to so much of any positive amounts brought into account as transfers to non-technical account as —
a
is shown in accounts drawn up in accordance with the Council Directive of 19th December 1991 on the annual accounts and consolidated accounts of insurance undertakings (No. 91/674/EEC ), and
b
falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
3
In sub-paragraph (2) “EEA firm” means a firm of the kind mentioned in paragraph 5(d) of Schedule 3 to the Financial Services and Markets Act 2000.
4
The reference in section 83ZA(9) to the amount allocated to policy holders as bonuses shall be construed as a reference to so much of that amount as is brought into account, and “brought into account” has the meaning given by section 83A.
5
The reference in section 83ZA(10)(a) to liabilities shall be construed as a reference to so much of those liabilities as falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
6
Section 83ZA(12) shall apply but with the omission of the words “as other income”.
, .
7
In paragraph 1B —
a
at the end of sub-paragraph (1) insert —
This is subject to sub-paragraph (1A).
;
b
after sub-paragraph (1) insert —
1A
In its application in relation to an overseas life insurance company which is an EEA firm of the kind mentioned in paragraph 5(d) of Schedule 3 to the Financial Services and Markets Act 2000, section 83A shall have effect with the substitution for subsection (2) of —
2
Subject to the following provisions of this section and to any regulations made by the Treasury, the accounts recognised for the purposes of those sections are technical accounts included in accounts drawn up in accordance with the Council Directive of 19th December 1991 on the annual accounts and consolidated accounts of insurance undertakings (No. 91/674/EEC ), in respect of the whole of the company’s long-term business or such of that business as is carried on through the permanent establishment in the United Kingdom through which the company carries on life assurance business.
.
;
c
omit sub-paragraph (2).
8
Omit paragraph 1C.
9
After paragraph 1C insert —
1D
1
In section 88(3), the reference to income and gains of the company’s life assurance business shall be construed as a reference to so much of that income and those gains as falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
2
The reference to the aggregate amount of the items specified in paragraphs (aa) to (b) of section 88(3) shall be construed as a reference to the aggregate of so much of the amount of each of those items as falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to that permanent establishment.
.
10
In paragraph 2 —
a
in sub-paragraph (1), omit the words from “; and ” to the end of the sub-paragraph;
b
omit sub-paragraph (2);
c
after sub-paragraph (2) insert —
2A
In subsection (1B), the reference to income and chargeable gains referable to the company’s basic life assurance and general annuity business shall be construed as a reference to so much of that income and those gains as falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
2B
In subsection (1B), the reference to the aggregate amount of the items specified in paragraphs (a) to (c) of that subsection shall be construed as a reference to the aggregate of so much of the amount of each of those items as falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to that permanent establishment.
2C
In paragraph (b) of subsection (2), the reference to distributions shall be construed as a reference to so much of the distributions mentioned in that paragraph as falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to that permanent establishment.
;
d
in sub-paragraph (3), for the words from “the branch or agency” to the end of the sub-paragraph substitute “that permanent establishment”;
e
for sub-paragraph (4) substitute —
4
The reference in subsection (5)(b) to assets shall be construed as a reference to such of the assets concerned as fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to that permanent establishment.
;
f
in sub-paragraph (5), for “the branch or agency” substitute “that permanent establishment”;
g
after sub-paragraph (6) insert —
6A
Where the company is an EEA firm of the kind mentioned in paragraph 5(d) of Schedule 3 to the Financial Services and Markets Act 2000, subsection (6) shall have effect as if, for the words from ““brought into account”” to “(Insurers);” there were substituted ““brought into account” means brought into account in the technical accounts included in accounts drawn up in accordance with the Council Directive of 19th December 1991 on the annual accounts and consolidated accounts of insurance undertakings (No. 91/674/EEC ), in respect of the whole of the company’s long-term business or such of that business as is carried on through the permanent establishment in the United Kingdom through which the company carries on life assurance business;”.
;
h
omit sub-paragraphs (7), (7A), (8), (9) and (10).
Modifications to the Taxation of Chargeable Gains Act 1992
7
1
In its application to an overseas life insurance company the Taxation of Chargeable Gains Act 1992 has effect with the following modifications.
2
In Schedule 7B —
a
in paragraph 1 omit the words from “; and” to the end of the paragraph;
b
after paragraph 1 insert —
1A
In section 10B(1)(b) the words “situated in the United Kingdom and” are omitted.
;
c
omit paragraphs 2, 3, 4, 5, 6, 6A, 6B and 7A;
d
for paragraph 8 substitute —
8
In section 185(4) —
a
in paragraph (a), omit “are situated in the United Kingdom and”;
b
in paragraph (b), omit “are so situated and”.
;
e
omit paragraph 9;
f
omit paragraph 9A ;
g
in paragraph 10 —
i
in sub-paragraph (1), for the subsection (5A) treated as inserted into section 212, substitute –
5A
In its application to an overseas life insurance company, this section shall have effect as if the references in subsections (1) and (2) to assets were to such of the assets concerned as fall to be attributed, for the purposes of section 11AA(2) of the Taxes Act, to the permanent establishment in the United Kingdom through which the company carries on life assurance business.
;
ii
omit sub-paragraph (2);
h
in paragraph 11 —
i
in sub-paragraph (1), in the words treated as inserted in section 213(4), for “branch or agency” substitute “permanent establishment”;
ii
omit sub-paragraph (1A) ;
i
omit paragraphs 12 and 13;
j
omit paragraph 14;
k
in paragraph 15 —
i
omit sub-paragraph (1);
ii
in sub-paragraph (2), for “In that paragraph” substitute “In Schedule 7A, in paragraph 1”;
l
omit paragraph 16.
Modification to the Finance (No. 2) Act 1992
8
1
The Finance (No. 2) Act 1992 is modified as follows.
2
Omit section 65(2)(ab).
Modification to the Finance Act 1996
9
1
Schedule 9 to the Finance Act 1996 is modified as follows.
2
In paragraph 12(1)(d), for the words “of paragraph 4A of Schedule 19AC to the Taxes Act 1988” substitute “given by the definition treated as inserted into section 431(2) of the Taxes Act 1988 by paragraph 6(9) of Schedule 19AC to that Act ”.
Modification to the Capital Allowances Act 2001
10
1
The Capital Allowances Act 2001 is modified as follows.
2
In section 255(2), for “branch or agency” substitute “permanent establishment”.
Modifications to the Finance Act 2002
11
1
The Finance Act 2002 is modified as follows.
2
In section 66 —
a
in subsection (6)(a) —
i
for “branch or agency” substitute “permanent establishment”;
ii
for “Article 11 of the third life insurance directive” substitute “Article 14 of the consolidated life assurance directive”;
b
in subsection (7), for the definition of “the third life insurance directive” substitute –
“the consolidated life assurance directive” means the Directive of the European Parliament and of the Council of 5th November 2002 concerning life assurance (No. 2002/83/EC );
.
3
In Schedule 22, in paragraph 10 —
a
in sub-paragraph (5)(a) —
i
for “branch or agency” substitute “permanent establishment”;
ii
for “Article 11 of the third life insurance directive” substitute “Article 14 of the consolidated life assurance directive”;
b
in sub-paragraph (6), for the definition of “the third life insurance directive” substitute –
“the consolidated life assurance directive” means the Directive of the European Parliament and of the Council of 5th November 2002 concerning life assurance (No. 2002/83/EC );
.
4
In Schedule 26, in paragraph 28(2)(d), for the words “of paragraph 4A of Schedule 19AC to the Taxes Act 1988” substitute “given by the definition treated as inserted into section 431(2) of the Taxes Act 1988 by paragraph 6(9) of Schedule 19AC to that Act ”.
5
In Schedule 29, in paragraph 89(1)(b), for the words “of paragraph 4A of Schedule 19AC to the Taxes Act 1988” substitute “given by the definition treated as inserted into section 431(2) of the Taxes Act 1988 by paragraph 6(9) of Schedule 19AC to that Act ”.
Modification to the Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995
12
1
The Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995 are modified as follows.
2
In paragraph 2(1), in the definition of “relevant business”, for “branch or agency” substitute “permanent establishment”.
Jim Murphy
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
27th August 2004


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
These Regulations may be cited as the Social Security, Child Support and Tax Credits (Decisions and Appeals) Amendment Regulations 2004 and shall come into force on the day after the day on which they are made.
Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations 1999
2
1
The Social Security and Child Support (Decisions and Appeals) Regulations 1999 shall be amended in accordance with this regulation.
2
In regulation 1(3) (interpretation) the definition of “misconceived appeal” shall be omitted.
3
In regulation 25 (other persons with a right of appeal) for “section 12(2)(b)” there shall be substituted “section 12(2)”.
4
In regulation 36 (composition of appeal tribunals) —
a
in paragraph (2) for “, (8) and (9)” substitute “and (8)”,
b
in paragraph (5) for “, (3) or (9)” substitute “or (3)”, and
c
omit paragraph (9) (misconceived appeals).
5
In regulation 39 (directions concerning oral hearings) for the heading and paragraphs (1) to (4) substitute —
Choice of hearing
39
1
Where an appeal or a referral is made to an appeal tribunal the appellant and any other party to the proceedings shall notify the clerk to the appeal tribunal, on a form approved by the Secretary of State, whether he wishes to have an oral hearing of the appeal or whether he is content for the appeal or referral to proceed without an oral hearing.
2
Except in the case of a referral, the form shall include a statement informing the appellant that, if he does not notify the clerk to the appeal tribunal as required by paragraph (1) within the period specified in paragraph (3), the appeal may be struck out in accordance with regulation 46(1).
3
Notification in accordance with paragraph (1) —
a
if given by the appellant or a party to the proceedings other than the Secretary of State, must be sent or given to the clerk to the appeal tribunal within 14 days of the date on which the form is issued to him; or
b
if given by the Secretary of State, must be sent or given to the clerk —
i
in the case of an appeal, within 14 days of the date on which the form is issued to the appellant; or
ii
in the case of a referral, on the date of referral,
or within such longer period as the clerk may direct.
4
Where an oral hearing is requested in accordance with paragraphs (1) and (3) the appeal tribunal shall hold an oral hearing unless the appeal is struck out under regulation 46(1).
.
6
In regulation 46 (appeals which may be struck out) —
a
in paragraph (1) —
i
at the end of sub-paragraph (b) omit “or”,
ii
in sub-paragraph (c) omit “subject to regulation 39(4),” and after “struck out” add “; or”, and
iii
after sub-paragraph (c) add —
d
for failure of the appellant to notify the clerk to the appeal tribunal, in accordance with regulation 39, whether or not he wishes to have an oral hearing of his appeal.
, and
b
omit paragraph (4) (misconceived appeals).
7
In regulation 47 (reinstatement of struck out appeals) —
a
in paragraph (1) for “46(1)(c)” substitute “46(1)(d)”,
b
in paragraph (2) —
i
omit “or 48”, and
ii
omit sub-paragraph (b).
8
Omit regulation 48 (misconceived appeals).
9
In Schedule 2 (decisions against which no appeal lies), in paragraph 5 (claims and payments) —
a
for sub-paragraph (a) substitute —
a
regulation 4(3) or (3B) (which partner should make a claim for income support or jobseeker’s allowance);
,
b
omit sub-paragraphs (b), (c), (d) and (e), and
c
for sub-paragraph (bb) substitute —
bb
regulation 4D(7) (which partner should make a claim for state pension credit);
.
Amendment of the Housing Benefit and Council Tax Benefit (Decisions and Appeals) Regulations 2001
3
1
The Housing Benefit and Council Tax Benefit (Decisions and Appeals) Regulations 2001 shall be amended in accordance with this regulation.
2
In regulation 22 (composition of appeal tribunals) omit paragraph (3) (misconceived appeals).
3
In regulation 23 (procedure in connection with appeals) —
a
in paragraph (1) for “the Social Security and Child Support (Decisions and Appeals) (Miscellaneous Amendments) Regulations 2002” substitute “the Social Security, Child Support and Tax Credits (Decisions and Appeals) Amendment Regulations 2004 ”, and
b
in paragraph (3) after “except in regulations” insert “39(1) (choice of hearing),”.
4
In the Schedule (decisions against which no appeal lies) —
a
in paragraph 1 (no right of appeal: exceptions) for sub-paragraph (a) substitute —
a
regulations 72 (time and manner in which claims are to be made), 72A (1) and 72B(1) and (4) (date of claim).
, and
b
in paragraph 2 (no right of appeal: exceptions) for sub-paragraph (a) substitute —
a
regulations 62 (time and manner in which claims are to be made), 62A(1) and 62B(1) and (4) (date of claim).
.
Amendment of the Housing Benefit (General) Regulations 1987
4
1
The Housing Benefit (General) Regulations 1987 shall be amended in accordance with this regulation.
2
In regulation 72 (time and manner in which claims are to be made) —
a
in paragraph (1) for “and be accompanied by or supplemented by such certificates, documents, information and evidence as are required in accordance with regulation 73(1) (evidence and information) or paragraph 5 of Schedule A1 (treatment of claims for housing benefit by refugees)”, substitute “having regard to the sufficiency of the written information and evidence”,
b
in paragraph (7) —
i
in sub-paragraph (a) for “in a written form sufficient in the circumstances of the case” substitute “properly completed”,
ii
in sub-paragraph (b) after “circumstances of the case” insert “having regard to the sufficiency of the written information and evidence”,
iii
for “refer the defective claim to the claimant” substitute “request the claimant to complete the defective claim” and
iv
after “supply the claimant with the approved form” add “or request further information or evidence”,
c
for paragraph (8) substitute —
8
The relevant authority shall treat a defective claim as if it had been validly made in the first instance if —
a
where paragraph (7)(a) applies, the authority receives at the designated office the properly completed claim or the information requested to complete it within 4 weeks of the request to complete, or such longer period as the relevant authority may consider reasonable; or
b
where paragraph (7)(b) applies —
i
the approved form sent to the claimant is received at the designated office properly completed within 4 weeks of it having been sent to him; or, as the case may be,
ii
the claimant supplies whatever information or evidence was requested under paragraph (7) within 4 weeks of the request,
or within such longer period as the relevant authority may consider reasonable.
, and
d
in paragraph (9) after “instructions on the form” add “, including any instructions to provide information and evidence in connection with the claim”.
3
In regulation 76 (who is to make a decision) for the heading and paragraphs (1) to (3) substitute —
Decisions by a relevant authority
76
1
Unless provided otherwise by these Regulations, any matter required to be determined under these Regulations shall be determined in the first instance by the relevant authority.
2
The relevant authority shall make a decision on each claim within 14 days of the provisions of regulations 72 and 73 being satisfied or as soon as reasonably practicable thereafter.
.
Amendment of the Council Tax Benefit (General) Regulations 1992
5
1
The Council Tax Benefit (General) Regulations 1992 shall be mended in accordance with this regulation.
2
In regulation 62 (time and manner in which claims are to be made) —
a
in paragraph (1) for “and be accompanied by or supplemented by such certificates, documents, information and evidence as are required in accordance with regulation 63(1) (evidence and information) or paragraph 4 of Schedule A1 (treatment of claims for council tax benefit by refugees)”, substitute “having regard to the sufficiency of the written information and evidence”,
b
in paragraph (7) —
i
in sub-paragraph (a) for “in a written form sufficient in the circumstances of the case” substitute “properly completed”,
ii
in sub-paragraph (b) after “circumstances of the case” insert “having regard to the sufficiency of the written information and evidence”,
iii
for “refer the defective claim to the claimant” substitute “request the claimant to complete the defective claim”, and
iv
after “supply the claimant with the approved form” add “or request further information or evidence”,
c
for paragraph (8) substitute —
8
The relevant authority shall treat a defective claim as if it had been validly made in the first instance if —
a
where paragraph (7)(a) applies, the authority receives at the designated office the properly completed claim or the information requested to complete it within 4 weeks of the request to complete, or such longer period as the relevant authority may consider reasonable; or
b
where paragraph (7)(b) applies —
i
the approved form sent to the claimant is received at the designated office properly completed within 4 weeks of it having been sent to him; or, as the case may be,
ii
the claimant supplies whatever information or evidence was requested under paragraph (7) within 4 weeks of the request,
or within such longer period as the relevant authority may consider reasonable.
, and
d
in paragraph (9) after “instructions on the form” add “, including any instructions to provide information and evidence in connection with the claim”.
3
In regulation 66 (who is to make a decision) for the heading and paragraphs (1) to (3) substitute —
Decisions by a relevant authority
66
1
Unless provided otherwise by these Regulations, any matter required to be determined under these Regulations shall be determined in the first instance by the relevant authority.
2
The relevant authority shall make a decision on each claim within 14 days of the provisions of regulations 62 and 63 being satisfied or as soon as reasonably practicable thereafter.
.
Amendment of the Tax Credits (Appeals) (No.2) Regulations 2002
6
1
The Tax Credits (Appeals) (No.2) Regulations 2002 shall be amended in accordance with this regulation.
2
In regulation 12 (directions concerning oral hearings), for the heading and paragraphs (1) to (4) substitute —
Choice of hearing
12
1
Where an appeal or an application for a direction is made to an appeal tribunal the appellant or applicant and any other party to the proceedings shall notify the clerk to the appeal tribunal, on a form approved by the Secretary of State, whether he wishes to have an oral hearing or whether he is content for the appeal or application to proceed without an oral hearing.
2
The form shall include a statement informing the appellant or applicant that, if he does not notify the clerk to the appeal tribunal as required by paragraph (1) within the period specified in paragraph (3), the appeal or, as the case may be, the application may be struck out in accordance with regulation 16(1).
3
Notification in accordance with paragraph (1) —
a
if given by the appellant, the applicant or any party to the proceedings other than the Board, must be given or sent to the clerk to the appeal tribunal within 14 days of the date on which the form is issued to him; or
b
if given by the Board, must be given or sent to the clerk to the appeal tribunal within 14 days of the date on which the form is issued to the appellant or applicant,
or within such longer period as the clerk may direct.
4
Where an oral hearing is requested in accordance with paragraphs (1) and (3) the appeal tribunal shall hold an oral hearing unless the case is struck out under regulation 16(1).
.
3
In regulation 16(1) (cases which may be struck out) —
a
at the end of sub-paragraph (a) omit “or”,
b
in sub-paragraph (b) —
i
omit “subject to regulation 12(4),”, and
ii
after “struck out” add “; or”, and
c
after sub-paragraph (b) add —
c
for failure of the appellant or applicant to notify the clerk to the appeal tribunal, in accordance with regulation 12, whether he wishes to have an oral hearing of his case.
.
4
In regulation 17(1) (reinstatement of struck out cases) for “16(1)(b)” substitute “16(1)(c)”.
Signed by authority of the Secretary of State for Work and Pensions.
Jane Kennedy
Minister of State,
Department for Work and Pensions
20th December 2004


text:
Citation, commencement and application
1
1
This Order may be cited as the Local Government (Best Value Authorities) (Power to Trade) (England) Order 2004 and shall come into force on 29th July 2004.
2
Subject to paragraph (3), this Order applies to best value authorities in England which —
a
are local authorities within the meaning of section 1(2) of the Local Government Act 1999 ; and
b
by virtue of such order as may from time to time be made by the Secretary of State under section 99(4) of the Local Government Act 2003, are within one of the following categories —
i
“excellent”;
ii
“good”; or
iii
“fair”.
3
This Order does not apply to a best value authority that is —
a
a non-metropolitan county council;
b
a non-metropolitan district council for an area for which there is no county council; or
c
the Council of the Isles of Scilly.
when acting in its capacity as a fire authority.
Power to trade in function-related activities
2
1
Subject to paragraphs (2) and (3), a best value authority is authorised to do for a commercial purpose anything which it is authorised to do for the purpose of carrying on any of its ordinary functions .
2
Before exercising the power conferred by paragraph (1), the authority shall —
a
prepare a business case in support of the proposed exercise of that power; and
b
approve that business case.
3
A best value authority shall recover the costs of any accommodation, goods, services, staff or any other thing that it supplies to a company in pursuance of any agreement or arrangement to facilitate the exercise of the power conferred by paragraph (1).
4
In this article, “business case” means a comprehensive statement as to —
a
the objectives of the business,
b
the investment and other resources required to achieve those objectives,
c
any risks the business might face and how significant these risks are, and
d
the expected financial results of the business, together with any other relevant outcomes that the business is expected to achieve.
Transitional arrangements
3
Where a best value authority ceases to be within one of the categories specified in article 1(2)(b) —
a
anything which the authority is in the process of doing by virtue of article 2, at the time this Order ceases to apply to it, may be completed; and
b
any agreement or arrangement entered into for the purpose of facilitating the exercise of the power conferred by article 2(1), shall cease to have effect at the end of the period of two years beginning with the date on which this Order ceases to apply to the authority.
Signed by authority of the First Secretary of State
Nick Raynsford
Minister of State
Office of the Deputy Prime Minister
5th July 2004


text:
Citation, commencement and application
1
1
These Regulations may be cited as the Local Authorities (Members' Allowances) (England) (Amendment) Regulations 2004 and shall come into force on 3rd November 2004.
2
These Regulations apply in England only .
Amendment of the Local Authorities (Members' Allowances) (England) Regulations 2003
2
The Local Authorities (Members' Allowances) (England) Regulations 2003 shall be amended in accordance with the provisions of these Regulations.
Amendment of regulation 24
3
For paragraph (b) of regulation 24 (application of this part) there shall be substituted —
b
to a member is, unless otherwise specified or the context otherwise requires, a reference to a member of a parish council, whether or not elected to such office;
.
Amendment of regulation 25
4
At the end of regulation 25 (parish basic allowance) there shall be added —
10
For the purposes of this Regulation any reference to a member is a reference to an elected member of a parish council.
.
Amendment of regulation 28
5
At the end of regulation 28 (recommendations of parish remuneration panels) there shall be added —
3
For the purposes of this Regulation any reference to a member in relation to payments of parish basic allowance is a reference to an elected member of a parish council.
.
Reimbursement of expenses
6
Following regulation 26 (parish travelling and subsistence allowance) there shall be inserted —
Reimbursement of expenses
26A
1
An authority may reimburse to a member any monies expended by that member in respect of travelling or subsistence expenses, including any expenses in respect of travel by bicycle or by any other non-motorised form of transport, incurred in connection with the performance by that member of any duty falling within one or more of the categories set out in regulation 26(1)(a) to (e) during the period beginning with 31st December 2003 and ending on 2nd November 2004.
2
Any reference to a member in paragraph (1) of this Regulation is a reference to a member of a parish council other than an elected member.
.
Signed by authority of the First Secretary of State
Keith Hill
Minister of State,
Office of the Deputy Prime Minister
4th October 2004


text:
PART 1
Preliminary
Citation, application, commencement and interpretation
1
1
These Regulations, which apply to England only, may be cited as the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004 and shall come into force on the day after the day on which they are made.
2
In these Regulations —
“ the Act ” means the Local Government Finance Act l988;
“the 1999 Regulations ” means the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999 ;
“the Appeals Regulations ” means the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 ;
“altered hereditament” has the meaning given by paragraph 1 of Schedule 1;
“appropriate valuation officer” —
in relation to a hereditament in relation to which regulations under section 53(1) of the Act (contents of central lists) are in force, means the central valuation officer;
in relation to any other hereditament, means the valuation officer maintaining the local list in which the hereditament is, or would be, shown;
“central list” means the list compiled and maintained in accordance with section 52 of the Act;
“creation day” has the meaning given by paragraph 1 of Schedule 2;
“defined hereditament” has the meaning given by regulation 3;
“designated person” means a person designated under section 53(1) of the Act;
“local list” means a list compiled and maintained in accordance with section 41 of the Act;
“material change of circumstances”, in relation to a hereditament, means a change in any of the matters mentioned in paragraph 2(7) of Schedule 6 to the Act;
“relevant day” has the meaning given by regulation 2(2);
“relevant factor” means —
any matter mentioned in paragraph 2(7) of Schedule 6 to the Act, or
the extent to which a hereditament is exempt from non-domestic rating;
“relevant period” has the meaning given by regulation 2(1), and
“relevant year” has the meaning given by regulation 2(3).
3
References in these Regulations to the hereditament of a designated person are references to any hereditament or, as the case may be, description or class of hereditaments prescribed under section 53(1) of the Act as respects that designated person.
Relevant period, relevant day and relevant year
2
1
The relevant period in relation to which, in accordance with section 57A of the Act, these Regulations apply, is the period beginning on 1st April 2005 and ending on 31st March 2009.
2
A relevant day is a day falling within the relevant period.
3
A relevant year is a financial year falling within the relevant period.
Defined hereditaments
3
1
Subject to paragraph (3), as regards a relevant day, a hereditament is a defined hereditament if —
a
the conditions in paragraph (2) are fulfilled; or
b
it meets the conditions specified in paragraph 2 of Schedule 1; or
c
it meets the conditions specified in paragraph 1 of Schedule 2.
2
For the purposes of paragraph (1)(a), the conditions are that the hereditament is shown in any list, with a rateable value greater than zero, for —
a
31st March 2005;
b
the relevant day; and
c
each day (if any) falling after 31st March 2005 and before the relevant day.
3
Where the hereditament of a designated person is a defined hereditament by virtue of paragraph (1) on 1st April 2005 (“the original hereditament”), notwithstanding that on or after 31st March 2005 —
a
part of the original hereditament becomes a hereditament shown on the local list; or
b
the person ceases to occupy or, if unoccupied, own part of the original hereditament,
the conditions in paragraph (2) above or paragraph 1(b) of Schedule 2 shall be treated as fulfilled as respects the whole of the original hereditament for so long as the person continues to be the person designated as respects the original hereditament under section 53(1) of the Act.
Special authorities
4
1
This regulation applies in relation to a defined hereditament which is shown in a local list and is situated in the area of a special authority, for a relevant year for which the non-domestic rating multiplier set by the special authority is different from the non-domestic rating multiplier for the year.
2
Where this regulation applies and DSA exceeds D then, subject to paragraphs (3), (5), (7), (9) and (11), to the result of the calculation of the chargeable amount for the chargeable day for the hereditament in accordance with regulation 11 and Schedule 2, there shall be added the amount calculated by applying the formula —
( ( D SA - D ) × N ) C.
3
Where paragraph (4) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula —
( ( D SA - D ) × N ) C
were a reference to —
( ( D SA - D ) × N ) ( C × 5 ) .
4
This paragraph applies where, on the day concerned, the conditions in section 43(6) of the Act (charities and registered community amateur sports clubs) are fulfilled as respects the hereditament.
5
Where paragraph (6) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula —
( ( D SA - D ) × N ) C
were a reference to —
( ( D SA - D ) × N ) ( C × E ) .
6
This paragraph applies where, on the day concerned, the conditions in section 43(4B) of the Act (small business rate relief) are fulfilled as respects the hereditament.
7
Where paragraph (8) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula —
( ( D SA - D ) × N ) C
were a reference to —
( ( D SA - D ) × N ) ( C × 2 ) .
8
This paragraph applies where, on the day concerned, the conditions in section 43(6B) or (6F) of the Act (general stores etc in rural settlements or former agricultural premises) are fulfilled as respects the hereditament.
9
Where paragraph (10) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula —
( ( D SA - D ) × N ) C
were a reference to —
( ( D SA - D ) × N ) ( C × 2 ) .
10
This paragraph applies where, on the day concerned, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.
11
Where paragraph (12) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula —
( ( D SA - D ) × N ) C
were a reference to —
( ( D SA - D ) × N ) ( C × 10 ) .
12
This paragraph applies where, on the day concerned, the conditions in section 45(1) and 45(6) of the Act (unoccupied hereditaments of charities or registered community amateur sports clubs) are fulfilled as respects the hereditament.
13
Where this regulation applies and D SA is less than D, then where the chargeable amount for the chargeable day for the hereditament is calculated in accordance with these Regulations, the chargeable amount shall be multiplied by the formula —
D SA D.
14
For the purposes of this regulation —
D is the small business non-domestic rating multiplier for the year in which the chargeable day falls;
D SA is the small business non-domestic rating multiplier of the special authority concerned for the relevant year in which the chargeable day falls;
C is the number of days in the relevant year;
E is the amount prescribed under section 44(9) of the Act for the relevant year in which the relevant day falls; and
N is the rateable value shown for the hereditament in the local list for the day.
PART 2
Chargeable Amounts
Notional chargeable amount
5
1
Subject to paragraphs (3) to (5), the notional chargeable amount for a defined hereditament for a relevant year shall be the amount found by applying the formula —
A × D.
2
For the purposes of this regulation —
A is —
in the case of a hereditament shown in a local list, the rateable value shown for the hereditament for 1st April 2005 in the list; and
in the case of a hereditament shown in the central list, the rateable value shown for the hereditament for 1st April 2005 in the list or the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the central list for the hereditament for 1st April 2005 if that had been the only hereditament of the designated person shown in that list for that date; and
D is the small business non-domestic rating multiplier for the relevant year.
3
Where regulation 13 (change in rateable value on 1st April 2005) applies, references in this regulation to rateable value shall have effect subject to the modifications made in paragraph (2) of that regulation.
4
For a hereditament to which Schedule 1 (altered hereditaments) applies, paragraph 4 of that Schedule shall have effect for finding the notional chargeable amount.
5
For a hereditament to which Schedule 2 (splits and mergers) applies, paragraph 7 of that Schedule shall have effect for finding the notional chargeable amount.
Base liability for 2005–06 for a hereditament subject to previous transitional provisions
6
1
Subject to paragraph (3), this regulation applies to a defined hereditament for the relevant year beginning in 2005 if the chargeable amount for the hereditament for 31st March 2005 was determined under the 1999 Regulations.
2
Where this regulation applies the base liability shall be found by applying the formula —
CA × 365.
3
Where, as respects a hereditament, CA is zero, the base liability for the hereditament for the relevant year shall be found by applying the formula —
Y × Z.
4
For the purposes of this regulation —
CA is the amount which would have been the chargeable amount for the hereditament for 31st March 2005 calculated in accordance with the 1999 Regulations on the assumption that —
the multiplier for any special authority were the same as the national non-domestic rating multiplier;
the whole of the hereditament were occupied;
the conditions in sections 43(4B) (small business rate relief), 43(6) (charities or registered community amateur sports clubs), 43(6B) (rural rate relief), 43(6F) (former agricultural premises) and 47(1) (discretionary relief) of the Act are not fulfilled for it for 31st March 2005; and
section 49(1) (reduction or remission of liability) of the Act did not apply to it for 31st March 2005;
Y is —
in the case of a hereditament shown in a local list for 31st March 2005, the rateable value shown for the hereditament for that date in the local list, and
in the case of a hereditament shown in the central list for 31st March 2005, the rateable value shown for the hereditament for 31st March 2005 in the list or the value certified by the appropriate valuation officer to be the rateable value which would have been shown in that list for the hereditament for 31st March 2005 if that had been the only hereditament of the designated person shown in that list for that date; and
Z is the non-domestic rating multiplier for the financial year beginning in 2004.
Base liability for 2005–06 for a hereditament outside previous transitional provisions
7
1
Subject to paragraph (3), this regulation applies to a defined hereditament if the chargeable amount for the hereditament for 31st March 2005 was not determined under the 1999 Regulations.
2
Where this regulation applies, the base liability for the hereditament for the relevant year shall be found by applying the formula —
Y × Z,
where —
Y is —
in the case of a hereditament shown in a local list for 31st March 2005, the rateable value shown for the hereditament for that date in the local list, and
in the case of a hereditament shown in the central list for 31st March 2005, the rateable value shown for the hereditament for 31st March 2005 in the list or the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the central list for the hereditament for 31st March 2005 if that had been the only hereditament of the designated person shown in that list for that date; and
Z is the non-domestic rating multiplier for the financial year beginning in 2004.
3
For a hereditament to which Schedule 1 (altered hereditaments) applies, paragraph 3 of that Schedule shall have effect for finding the base liability.
Base liability for years subsequent to 2005–06
8
1
Subject to paragraph (2), the base liability for a defined hereditament for a relevant year (the year concerned) beginning after the first relevant year of the relevant period shall be found by applying the formula —
BL × AF,
where —
BL is the base liability for the hereditament for the relevant year immediately preceding the year concerned, and
AF is the appropriate fraction for the hereditament for the relevant year immediately preceding the year concerned.
2
For a hereditament to which Schedule 2 (splits and mergers) applies, paragraphs 8 and 9 of that Schedule shall apply for finding the base liability.
Appropriate fraction
9
1
Subject to paragraph (5), the appropriate fraction for a defined hereditament for a relevant year shall be found by applying the formula —
X × Q 100.
2
For the purposes of this regulation —
a
where the notional chargeable amount for the hereditament for the relevant year exceeds the base liability for the hereditament for the year and —
i
the hereditament is situated in Greater London and the rateable value shown for it in the local list for 1st April 2005 is £21,500 or more;
ii
the hereditament is situated outside Greater London and the rateable value shown for it in the local list for 1st April 2005 is £15,000 or more; or
iii
the hereditament is shown in the central list,
then —
aa
for the relevant year beginning on 1st April 2005, X is 112.5;
bb
for the relevant year beginning on 1st April 2006, X is 117.5;
cc
for the relevant years beginning on 1st April 2007, X is 120; and
dd
for the relevant years beginning on 1st April 2008, X is 125.
b
where the notional chargeable amount for the hereditament for the relevant year exceeds the base liability for the hereditament for the year and —
i
the hereditament is situated in Greater London and the rateable value shown for it in the local list for 1st April 2005 is less than £21,500; or
ii
the hereditament is situated outside Greater London and the rateable value shown for it in the local list for 1st April 2005 is less than £15,000,
then —
aa
for the relevant year beginning on 1st April 2005, X is 105;
bb
for the relevant year beginning on 1st April 2006, X is 107.5;
cc
for the relevant years beginning on 1st April 2007, X is 110; and
dd
for the relevant years beginning on 1st April 2008, X is 115.
3
For the purposes of this regulation —
a
where the notional chargeable amount for the hereditament for the relevant year does not exceed the base liability for the hereditament for the year, and
i
the hereditament is situated in Greater London and the rateable value shown for it in the local list for 1st April 2005 is £21,500 or more;
ii
the hereditament is situated outside Greater London and the rateable value shown for it in the local list for 1st April 2005 is £15,000 or more; or
iii
the hereditament is shown in the central list,
then —
aa
for the relevant year beginning on 1st April 2005, X is 87.5;
bb
for the relevant year beginning on 1st April 2006, X is 87.5;
cc
for the relevant years beginning on 1st April 2007, X is 86; and
dd
for the relevant years beginning on 1st April 2008, X is 75.
b
where the notional chargeable amount for the hereditament does not exceed the base liability for the year and —
i
the hereditament is situated in Greater London and the rateable value shown for it in the local list for 1st April 2000 is less than £21,500, or
ii
the hereditament is situated outside Greater London and the rateable value shown for it in the local list for 1st April 2000 is less than £15,000,
then —
aa
for the relevant year beginning on 1st April 2005, X is 70;
bb
for the relevant year beginning on 1st April 2006, X is 70;
cc
for the relevant years beginning on 1st April 2007, X is 65; and
dd
for the relevant years beginning on 1st April 2008, X is 40.
4
For the purposes of this regulation —
a
for the relevant year beginning on 1st April 2005, Q is 1.031;
b
for subsequent relevant years in the relevant period, Q is the amount found by applying the formula —
D ( 1 ) D ( 2 ) ;
where —
D(1) is the small business non-domestic rating multiplier for the relevant year concerned;
D(2) is the small business non-domestic rating multiplier for the financial year which precedes the relevant year concerned;
c
Q shall, if not a whole number, be calculated to three decimal places only —
i
adding one thousandth where (apart from this sub-paragraph) there would be more than five ten-thousandths; and
ii
ignoring the ten-thousandths where (apart from this sub-paragraph) there would be five, or less than five, ten-thousandths.
5
For a hereditament to which one or more of the following provisions apply —
a
regulation 13 (change in rateable value on 1st April 2005),
b
paragraph 6 of Schedule 1 (altered hereditament), and
c
paragraph 10 of Schedule 2 (rateable value: split or merger after 1st April 2005),
this regulation shall have effect subject to the modifications made by the provision concerned.
Application of regulation 11
10
1
Subject to paragraph (3), Regulation 11 applies to a defined hereditament to which this Part applies for a relevant day (the day concerned) if —
a
as regards the hereditament the day concerned is a chargeable day for which a chargeable amount would, but for these Regulations, fall to be determined under section 43, 45 or 54 of the Act; and
b
NCA is —
i
greater than BL and greater than (BL × AF); or
ii
less than BL and less than (BL × AF).
2
For the purposes of paragraph (1) —
a
NCA is the notional chargeable amount for the hereditament for the relevant year within which the day concerned falls,
b
BL is the base liability for the hereditament for the relevant year within which the day concerned falls,
c
AF is the appropriate fraction for the hereditament for the relevant year within which the day concerned falls.
3
Where paragraph 4 of Schedule 1 (altered hereditaments) applies, this regulation shall have effect subject to the modification made by that paragraph.
4
Regulation 11 shall not apply where Schedule 2 (splits and mergers) applies to a hereditament, in the year in which the creation day falls.
5
Regulation 11 shall not apply to a defined hereditament for the day concerned if —
a
as respects a relevant day falling before the day concerned, the value of X for the purposes of determining the appropriate fraction fell to be determined (or if determined again following an alteration of the local or central list in accordance with regulations made under the Act, fell after that alteration to be determined) in accordance with regulation 9(2)(a) or (b), and
b
as respects the day concerned, the value of X for the purposes of determining the appropriate fraction falls to be determined (or if determined again following an alteration of the local or central list in accordance with regulations made under the Act, falls after that alteration to be determined) in accordance with regulation 9(3)(a) or (b);
or if —
i
as respects a relevant day falling before the day concerned, the value of X for the purposes of determining the appropriate fraction fell to be determined (or if determined again following an alteration of the local or central list in accordance with regulations made under the Act, fell after that alteration to be determined) in accordance with regulation 9(3)(a) or (b), and
ii
as respects the day concerned, the value of X for the purposes of determining the appropriate fraction falls to be determined (or if determined again following an alteration of the local or central list in accordance with regulations made under the Act, falls after that alteration to be determined) in accordance with regulation 9(2)(a) or (b).
Rules for determining chargeable amount
11
1
Where this regulation applies to a hereditament shown in a local list, the chargeable amount for a chargeable day which is a relevant day shall be found in accordance with paragraphs (3) to (11) in place of the provisions of sections 43(4) to (6A) , 44 and 45(4) to (6) of the Act.
2
Where this regulation applies to a hereditament shown in the central list, the chargeable amount as respects the designated person for the description of hereditaments of which it forms the whole or part for a chargeable day which is a relevant day shall be found in accordance with paragraph (12) in place of the provisions of section 54(4) to (7) of the Act.
3
Subject to paragraphs (4), (6), (8) and (10), the chargeable amount for the chargeable day shall be calculated by applying the formula —
( BL × AF ) C. + U
4
Where paragraph (5) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with paragraph (3) by 5.
5
This paragraph applies where, on the day concerned, the conditions in section 43(6) of the Act (charities and registered community amateur sports clubs) are fulfilled as respects the hereditament.
6
Where paragraph (7) applies, the chargeable amount for a chargeable day shall be found by —
a
subtracting U from the amount calculated in accordance with paragraph (3); and
b
dividing the result of the calculation performed under sub-paragraph (a) by E.
7
This paragraph applies where, on the day concerned, the conditions in section 43(4B) of the Act (small business rate relief) are fulfilled as respects the hereditament.
8
Where paragraph (9) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with paragraph (3) by 2.
9
This paragraph applies where, on the day concerned, the conditions in section 43(6B) or (6F) of the Act (general stores etc in rural settlements or former agricultural premises) are fulfilled as respects the hereditament.
10
Where paragraph (11) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with paragraph (3) by 2, or, in a case where the conditions in section 45(6) of the Act (unoccupied hereditaments of charities or registered community amateur sports clubs) are fulfilled as respects the hereditament, by dividing it by 10.
11
This paragraph applies where, on the day concerned, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.
12
The chargeable amount for a chargeable day shall be calculated by applying the formula —
( A × B ) C. + H
13
For the purposes of this Regulation —
A is the amount certified by the appropriate valuation officer to be the portion of the rateable value shown for the day in the central list against the name of the designated person which is not attributable to hereditaments to which this regulation applies;
B is the non-domestic rating multiplier for the relevant year in which the day falls;
BL and AF have the meanings given by regulation 10(2);
C is the number of days in the relevant year;
D is the small business non-domestic rating multiplier for the relevant year in which the day falls;
E is the amount prescribed under section 44(9) of the Act for the relevant year in which the relevant day falls;
H is the aggregate for the day of the amounts found by applying the formula —
( BL × AF ) C + U
to each hereditament to which this regulation applies shown for the day in the central list against the name of the designated person;
N is the rateable value shown for the hereditament in the local or central list for the day; and
U is the amount found by applying the formula —
( ( B - D ) × N ) C.
14
For a hereditament to which one or more of the following provisions apply —
a
regulation 12 (change in rateable value after 1st April 2005);
b
regulation 13 (change in rateable value on 1st April 2005);
c
regulation 14 (partly-occupied hereditaments),
regulation shall have effect subject to the modifications made in the provision or provisions concerned.
Change in rateable value after 1st April 2005
12
1
Paragraph (2) applies in respect of a defined hereditament in a case where regulation 11 applies and for a day after 1st April 2005 the rateable value shown in the local list for the hereditament is greater than that shown for it for 1st April 2005.
2
Where this paragraph applies, regulation 11 shall have effect as regards the hereditament for the day as if the reference in that regulation to the formula —
( BL × AF ) C + U
were a reference to —
( BL × AF ) + ( ( N - J ) × D ) C. + U
3
Paragraph (4) applies in respect of a defined hereditament in a case where regulation 11 applies and for a day after 1st April 2005 the rateable value shown in the local list for the hereditament is less than that shown for 1st April 2005.
4
Where this paragraph applies, regulation 11 shall have effect as regards the hereditament for the day as if the reference in that regulation to the formula —
( BL × AF ) C + U
were a reference to —
( BL × AF × N ) ( C × J ) . + U
5
For the purposes of the provisions substituted by paragraphs (2) and (4) —
C is the number of days in the relevant year in which the relevant day falls;
D is the small business non-domestic rating multiplier for the relevant year in which the relevant day falls;
J is the rateable value shown for the hereditament in the local list for 1st April 2005;
N is the rateable value shown for the hereditament in the local list for the day;
U has the meaning given by regulation 11; and
BL and AF have the meanings given by regulation 10(2).
6
Paragraph (7) applies in respect of a defined hereditament in a case where regulation 11 applies and for a chargeable day after 1st April 2005 —
a
the rateable value shown in the central list for the hereditament is different from that shown on 1st April 2005; or
b
the appropriate valuation officer certifies that the value attributable to a defined hereditament of a designated person shown in the central list is different from the value attributable to the hereditament for 1st April 2005.
7
Where this paragraph applies, regulation 11 shall have effect as regards the defined hereditament for the chargeable day as if the reference to the formula —
( A × B ) C + H
were a reference to —
( A × B ) C. + H + I + K
8
For the purposes of this paragraph and paragraph (7) —
A, B, C and D have the meaning given by regulation 11;
H is the aggregate for the chargeable day of the amounts found by applying the formula —
( BL × AF ) C + U
to each hereditament for which a value is included in the rateable value shown for the day in the central list against the name of the designated person to which regulation 11 applies but to which paragraph (7) does not apply;
I is the aggregate for the chargeable day of the amounts found by applying the formula —
( BL × AF ) + ( ( N - J ) × D ) C + U
to each hereditament for which a value is included in the rateable value shown for the day in the central list against the name of the designated person to which paragraph (7) applies and for which the value attributable for the day is greater than the value attributable for 1st April 2005;
J is the value certified by the appropriate valuation officer to be the value attributable to the hereditament for 1st April 2005;
K is the aggregate for the chargeable day of the amounts found by applying the formula —
( BL × AF × N ) ( C × J ) + U
to each hereditament for which a value is included in the rateable value shown for the day in the central list against the name of the designated person to which paragraph (7) applies and for which the value attributable for the day is less than the value attributable for 1st April 2005;
N is the value certified by the appropriate valuation officer to be the value attributable to the hereditament for the chargeable day;
U has the meaning given by regulation 11; and
BL and AF have the meaning given by regulation 10(2).
9
For the purposes of paragraphs (7) and (8), in relation to a defined hereditament the value attributable for a day is to be taken to be the rateable value which would have been shown for the hereditament in the central list for the day if the hereditament had been the only hereditament of the designated person shown in that list for that day.
10
A certification of value by the appropriate valuation officer in respect of a defined hereditament for a day shall be treated as applicable for each day in the period commencing on that day and ending on the day immediately preceding any further certification under this regulation in respect of that hereditament.
11
For a hereditament to which one or more of the following provisions apply —
a
regulation 13 (change in rateable value on 1st April 2005);
b
paragraph 6 of Schedule 1 (altered hereditament);
c
paragraph 10 of Schedule 2 (rateable value: split or merger after 1st April 2005),
this regulation shall have effect subject to the modification made by the provision concerned.
Change in rateable value on 1st April 2005
13
1
This regulation applies where any circumstances regarding a relevant factor taken into account in determining the rateable value shown for a defined hereditament for 1st April 2005 in the local list differ from the circumstances regarding that factor existing on 31st March 2005, so that the rateable value shown for 1st April 2005 is different from that which would have been shown if the circumstances regarding that factor existing on 31st March 2005 continued to exist on 1st April 2005.
2
Where this regulation applies, the references in regulations 5 (notional chargeable amount) and 9 (appropriate fraction) to a rateable value shown for 1st April 2005 shall be treated as references to the value certified by the appropriate valuation officer to be the rateable value which would have been shown for that day if that value had fallen to be determined as regards that factor by reference to the circumstances existing on 31st March 2005.
3
Where this regulation and regulation 11 apply, regulation 12 (change in rateable value after 1st April 2005) shall have effect as if —
a
the reference in regulations 12(1), (3) and (5) to a rateable value shown for 1st April 2005 were references to the value certified by the appropriate valuation officer to be the rateable value which would have been shown for that day if that value had fallen to be determined as regards that factor by reference to the circumstances existing on 31st March 2005, and
b
the references in regulations 12(1) and (3) to the rateable value for a day after 1st April 2005 were treated as including a reference to the rateable value actually shown for 1st April 2005.
Partly-occupied hereditaments
14
1
As regards a relevant day and a defined hereditament in relation to which an apportionment under section 44A of the Act (partly-occupied hereditaments) is applicable, any chargeable amount for the day as respects the hereditament found in accordance with regulation 11 or Schedule 2 (as modified by any provision of these Regulations) shall be treated as multiplied by A and divided by P.
2
In paragraph (1) —
A is the amount found under section 44(2) of the Act, as substituted by section 44A(7) or (9) (as the case may be) for the relevant day as respects the hereditament, and
P is the rateable value shown for the hereditament under section 42(4) of the Act.
PART 3
Miscellaneous
Certificates for changes in rateable value: 1st April 2005
15
1
— This regulation applies where the appropriate valuation officer is of the view (whether following a request from the ratepayer in relation to the hereditament in question or not) that the rateable value shown in the local or central list in relation to a hereditament for 1st April 2005 is inaccurate on any grounds other than solely on the grounds of a material change of circumstances which occurred on that day.
2
Where this regulation applies the appropriate valuation officer shall certify —
a
that this regulation applies; and
b
the rateable value that should have been shown in the local or central list for the hereditament for 1st April 2005.
3
Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (2), the provisions of these Regulations shall have effect —
a
where the appropriate valuation officer alters the list for the purpose of correcting the inaccuracy mentioned in paragraph (1) or for that purpose combined with other purposes, in relation to the day from which the alteration has effect and any subsequent relevant day; and
b
where the appropriate valuation officer has not altered the list for the purpose of correcting the inaccuracy mentioned in paragraph (1) and —
i
a request by the ratepayer has been made before a certificate under paragraph (2) is issued, in relation to the day the certificate is requested and any subsequent relevant day,
ii
a request by the ratepayer has not been made before a certificate under paragraph (2) is issued, in relation to the day the certificate under paragraph (2) is issued and any subsequent relevant day,
as if that rateable value had been the value shown in the local or central list for 1st April 2005.
Certificates for change in rateable value: 31st March 2005
16
1
This regulation applies where the appropriate valuation officer is of the view (whether following a request from the ratepayer in relation to the hereditament in question or not) that the rateable value shown in the local or central list in relation to a hereditament for 31st March 2005 is inaccurate.
2
Where this regulation applies the appropriate valuation officer shall certify —
a
that this regulation applies; and
b
the rateable value that should have been shown in the local or central list for the hereditament for 31st March 2005.
3
Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (2), the provisions of these Regulations, and, for the purposes only of calculating base liability under these Regulations, the provisions of the 1999 Regulations, shall have effect —
a
where the rateable value so certified is lower than that shown in the local or central list for 31st March 2005, in relation to 1st April 2005 and any subsequent relevant day;
b
where the rateable value so certified is greater than that shown in the local or central list for 31st March 2005 and —
i
a certificate under regulation 15 has been issued, in relation to the day that certificate has effect by virtue of regulation 15(3) and any subsequent day;
ii
no certificate under regulation 15 has been issued, in relation to the day the certificate under paragraph (2) of this regulation is issued and any subsequent day,
as if that rateable value had been the value shown in the local or central list for 31st March 2005.
Certification: splits and mergers prior to 1 April 2005
17
1
This regulation applies where —
a
on a day before 1st April 2005 a hereditament (“new hereditament”) comes into existence by virtue of —
i
property previously rated as a single hereditament becoming liable to be rated in parts;
ii
property previously rated in parts becoming liable to be rated as a single hereditament; or
iii
a hereditament or any part of a hereditament becoming part of a different hereditament; and
b
the new hereditament is first shown in a list on 1st April 2005.
2
Where this regulation applies the appropriate valuation officer shall certify —
a
that this regulation applies; and
b
the rateable value that should have been shown in the local or central list for the new hereditament for 31st March 2005.
3
Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (2), these Regulations, and, for the purposes only of calculating base liability under these Regulations, the 1999 Regulations, shall have effect in relation to 1st April 2005 and any subsequent relevant day, as if —
a
the new hereditament had come into existence on 31st March 2005;
b
the new hereditament had been shown in the list for that day; and
c
the value certified under paragraph (2) had been the value shown in the local or central list for that day.
Certificates: general
18
1
The appropriate valuation officer shall certify the values which fall to be certified by him under these Regulations as soon as practicable after the circumstances calling for the certification come to his attention (whether by virtue of an application by the billing authority, the Secretary of State, the ratepayer concerned, or otherwise).
2
Where, whether by reason of a decision of a valuation tribunal or otherwise, the appropriate valuation officer forms the opinion that a certificate under these Regulations (other than such a certificate which has been confirmed on appeal) is inaccurate, he shall certify the value which in his opinion should be substituted for that originally certified.
3
A certificate under paragraph (2) shall have effect in place of the previous certificate, and any appeal against the previous certificate under regulation 19 shall be treated as withdrawn.
4
The valuation officer certifying a value in pursuance of these Regulations shall send a copy of the certificate to —
a
the billing authority concerned, or, in so far as it relates to a liability under section 54 of the Act, the Secretary of State; and
b
the ratepayer concerned.
5
The copy of a certificate sent to a ratepayer in pursuance of paragraph (4) shall be accompanied by a statement of the effect —
a
of regulation 19, and
b
where it is a certificate under paragraph (2), of paragraph (3),
and may be sent to the ratepayer’s last known address or to the address of the hereditament in question.
6
A certificate issued under these Regulations —
a
shall be retained by the valuation officer who issued it; and
b
may be inspected by any person at any reasonable time.
Appeals against certificates
19
1
Where an interested person in relation to a hereditament in respect of which a value is certified by an appropriate valuation officer under these Regulations is dissatisfied with the value so certified, he may appeal against the certificate in accordance with this regulation.
2
An appeal under paragraph (1) shall be initiated by serving a notice on the valuation officer stating the appellant’s reasons for being dissatisfied.
3
Unless —
a
the notice is withdrawn, or
b
the appropriate valuation officer and the appellant agree in writing as to the value which should be certified,
the disagreement shall be referred by that officer to the relevant valuation tribunal as an appeal against that certification.
4
Part 6 of the Appeals Regulations (general provisions relating to appeals) shall apply in relation to an appeal under this regulation.
5
For the purposes of paragraph (1), “interested person” has the meaning given in the Appeals Regulations.
Revocations
20
Regulations 35 and 36 of the Non-Domestic Rating (Chargeable Amounts) Regulations 1994 are revoked.
Signed by authority of the First Secretary of State
Nick Raynsford
Minister of State,
Office of the Deputy Prime Minister
21st December 2004


text:
Citation and commencement
1
This Order may be cited as the Financial Services and Markets Act 2000 (Transitional Provisions, Repeals and Savings) (Financial Services Compensation Scheme) (Amendment) Order 2004 and comes into force on 20th April 2004.
Amendment to the Financial Services and Markets Act 2000 (Transitional Provisions, Repeals and Savings) (Financial Services Compensation Scheme) Order 2001
2
1
Article 3(7) of the Financial Services and Markets Act 2000 (Transitional Provisions, Repeals and Savings) (Financial Services Compensation Scheme) Order 2001 is amended as follows.
2
After sub-paragraph (a) insert the following —
aa
where, in relation to sub-paragraph (a)(ii), eligibility under an investment business compensation scheme would have been determined by reference to entitlement under the PPS, an application made to the scheme manager shall be deemed to have been entertainable under the investment business compensation scheme if it would have been so entertainable had the PPS applied in relation to a company in administration as it applied to a company in provisional liquidation; and
.
Jim Murphy
John Heppell
Two of the Lord Commissioners of Her Majesty’s Treasury
29th March 2004


text:
Citation, application and commencement
1
This Order, which applies to England only, may be cited as the Non-Domestic Rating (Rural Settlements) (England) (Amendment) Order 2004 and shall come into force on 1st April 2005.
Rateable value limits
2
In respect of any hereditament shown in a non-domestic rating list compiled on or after 1st April 2005, the Non-Domestic Rating (Rural Settlements) (England) Order 1997 is amended as follows —
a
in article 3(1)(a), for “£9,000” substitute “£10,500”;
b
in article 3(1)(b), for “£6,000” substitute “£7,000”; and
c
in article 3(2), for “£12,000” substitute “£14,000”.
Signed by authority of the First Secretary of State
Phil Hope
Parliamentary Under Secretary of State,
Office of the Deputy Prime Minister
29th November 2004


text:
Application, citation and commencement
1
These Regulations, which apply in England only, may be cited as the Non-Domestic Rating (Miscellaneous Provisions) (Amendment) (England) Regulations 2004 and shall come into force on 5th July 2004.
Valuation on the contractor’s basis
2
1
Regulation 2 of the Non-Domestic Rating (Miscellaneous Provisions) ( No. 2) Regulations 1989 is amended as follows.
2
In paragraph (1B), omit the words “or after”.
3
After paragraph (1B), insert —
1C
Paragraph (2C) of this regulation applies in relation to a hereditament, shown in a non-domestic rating list compiled on or after 1st April 2005, the rateable value of which is being ascertained using the contractor’s basis of valuation.
4
After paragraph (2B), insert —
2C
In applying the provisions of the Act referred to in paragraph (2) of this regulation in circumstances where paragraph (1C) of this regulation applies, the appropriate rate shall be assumed to be —
a
in the case of a defence hereditament, an educational hereditament or a healthcare hereditament, 3.33 per cent.; and
b
in any other case, 5 per cent..
.
Signed by authority of the Secretary of State
Phil Hope
Parliamentary Under Secretary of State,
Office of the Deputy Prime Minister
7th June 2004


text:
Citation and commencement
1
This Order may be cited as The Free Zone (Port of Sheerness) Designation Order 2004 and shall come into force on 16th November 2004.
Designation of area as free zone
2
1
An area of 283 acres, in the Borough of Swale in the County of Kent, shown enclosed by a red line on a map (in this article referred to as “the map”), being of a scale of 1:2500, signed by a regional Director of Customs and Excise and dated 18th June 2004, shall be a Free Zone.
2
The map shall be kept by the Commissioners at their Headquarters, New King’s Beam House, 22 Upper Ground, London SE1 9PJ and a copy thereof at the offices of the responsible authority.
3
The map or the copy thereof may, on application, be inspected by members of the public at reasonable hours without charge.
Appointment of responsible authority
3
The responsible authority for the free zone shall be Port of Sheerness Limited, whose Registered Office is at Maritime Centre, Port of Liverpool, L21 1LA.
Period of validity of Order
4
This Order shall have effect from the date of coming into force until 10th August 2011.
Conditions imposed on responsible authority
5
The responsible authority shall —
a
Maintain an office in the free zone or at such other place as the Commissioners may allow at which shall be kept any records, for which the responsible authority is responsible, relating to the free zone and the business carried on therein;
b
Keep separate accounts in connection with the free zone;
c
Provide such information in connection with the freezone and the operation thereof to any person authorised by the Treasury, as that person may reasonably require;
d
Provide, free of expense to the Crown, such accommodation and facilities including furniture, fittings and equipment as the Commissioners may reasonably require and such accommodation and facilities shall be properly maintained, heated, lighted, ventilated and kept clean by the responsible authority;
e
Provide, free of expense to the Crown, such area of land within the free zone as the Commissioners may reasonably require for the examination of goods and vehicles and shall provide and maintain such appliances and afford such other facilities which are reasonably necessary to enable an account to be taken of any goods or make any examination or search;
f
Not permit a person to establish or carry on any trade or business in the free zone unless that person is authorised by the Commissioners to carry on such a trade or business in the free zone.
Health and Safety
6
Without prejudice to the responsibilities of persons occupying premises within the free zone, the responsible authority shall ensure that the working conditions within the free zone are safe and without risk to the health and safety of persons employed by the Commissioners and shall comply with any requirements concerning health and safety imposed by any competent authority.
Nick Ainger
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
21st October 2004


text:
Citation and commencement
1
This Order may be cited as the Enterprise Act 2002 (Insolvency) Order 2004 and shall come into force on 15th October 2004.
Amendment to paragraph 40(7) of Schedule A1 to the Insolvency Act 1986
2
For paragraph 40(7)(a) of Schedule A1 to the Insolvency Act 1986 there is substituted —
a
the appointment of an administrator has effect in relation to the company and that appointment was in pursuance of —
i
an administration application made, or
ii
a notice of intention to appoint filed,
before the moratorium came into force, or
.
Amendment to the Financial Markets and Insolvency Regulations 1996
3
In regulation 6(5A)(a) of the Financial Markets and Insolvency Regulations1996 for “paragraph 44” there is substituted “paragraph 14”.
Gerry Sutcliffe,
Parliamentary Under Secretary of State for Employment Relations, Competition and Consumers,
Department of Trade and Industry
3rd September 2004


text:
Citation and commencement
1
This Order may be cited as the General Medical Council (Fitness to Practise) (Disqualifying Decisions and Determinations by Regulatory Bodies) Procedure Rules Order of Council 2004, and shall come into force on 1st November 2004.
2
The General Medical Council Professional Conduct Committee ( EC Practitioners) (Procedure) Rules Order of Council 1989 is revoked.
A. K. Galloway
Clerk of the Privy Council


text:
Citation, commencement, effect and transitional provisions
1
1
These Regulations may be cited as the Insurance Companies (Taxation of Reinsurance Business)(Amendment No. 2) Regulations 2004 and shall come into force on 15th September 2004.
2
Regulations 4(2) and (3) shall have effect with respect to accounting periods beginning on or after 1st January 2003 and regulation 5 shall have effect with respect to accounting periods beginning on or after 1st November 2003.
3
Notwithstanding paragraph (2), no amount shall be treated as an amount of investment return given by regulation 4 of the Insurance Companies (Taxation of Reinsurance Business) Regulations 1995 for an accounting period ending before 1st January 2004 if that amount arises solely by virtue of the amendment made to that regulation by regulation 4(3) of this instrument.
4
For the purposes of computing I n-1 in regulation 5 of the Insurance Companies (Taxation of Reinsurance Business) Regulations 1995 in respect of an amount of investment return to which paragraph (3) of this regulation applies, the rate of tax prescribed by virtue of regulation 5(2) of those Regulations shall be treated as nil.
Amendment of the Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
2
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995 are amended as follows.
3
In regulation 3(1) , in the definition of “P” after “premium” there shall be inserted —
or otherwise, or treated as paid where that company makes a payment to another person, and in pursuance of any arrangements that other person or a person connected with it (within the meaning of section 839 of the Taxes Act 1988) puts the reinsurer in funds
.
4
1
Regulations 4 and 5 shall be amended as follows.
2
In regulation 4 in the definition of P, and in regulation 5 in the definition of P n , the words “(but excluding any” to “the Prudential Sourcebook (Insurers))” shall be omitted.
3
In —
a
regulation 4, in the definition of P after “otherwise”, and
b
in regulation 5(1), in the definition of P n after “otherwise”,
there shall be inserted the words —
, or treated as paid where that company makes a payment to another person, and in pursuance of any arrangements that other person or a person connected with it (within the meaning of section 839 of the Taxes Act 1988) puts the reinsurer in funds
.
5
In regulation 9 —
a
in paragraph (1), for “(4A)” there shall be substituted “(4)”; and
b
paragraph (4A) is revoked.
Revocation of other provisions
6
1
In the Insurance Companies (Taxation of Reinsurance Business)(Amendment No. 2) Regulations 2003 , regulations 4(a), 5(a) and 9(2) and (4) are revoked.
2
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2004 are revoked.
Ann Chant
Dave Hartnett
Two of the Commissioners of Inland Revenue
1st September 2004


text:
Citation and commencement
1
This Order may be cited as the Rail Vehicle Accessibility (South Eastern Trains Class 376) Exemption Order 2004 and shall come into force on 20th June 2004.
Interpretation
2
In this Order —
a
any reference to “the exempted vehicles” is a reference to the rail vehicles numbered 61101 to 61136 and 61601 to 61636, which form part of the fleet of electric multiple-units numbered 376001 to 376036, as manufactured by Bombardier Transportation in the United Kingdom for use by South Eastern Trains Limited;
b
any reference to a numbered regulation is a reference to the regulation bearing that number in the Rail Vehicle Accessibility Regulations 1998 ;
c
“wheelchair space” means a space within an exempted vehicle for a disabled person in a wheelchair which is provided in accordance with regulation 16; and
d
“overhead handrail” means a handrail fitted within a wheelchair space for use by standing passengers.
Authorisation and exemptions
3
1
Subject to articles 4 to 6, the exempted vehicles are authorised to be used for carriage even though they do not conform with those provisions of the Rail Vehicle Accessibility Regulations referred to in paragraph (2).
2
Those provisions are —
a
regulation 16(1)(b); and
b
regulation 16(1)(d),
in so far as they apply to an overhead handrail.
Condition
4
It is a condition of the exemptions granted by article 3(2) that the operator shall have in place, immediately adjacent to a wheelchair space, a sign approved by the Secretary of State, which is clearly visible to passengers using an overhead handrail, specifying that a disabled person in a wheelchair has priority over standing passengers in the use of that wheelchair space.
Expiry
5
The exemptions given by article 3(2), in respect of regulation 16(1)(b) and (d), shall cease at the end of May 2019.
6
The authorisation given by article 3(1) shall cease immediately in respect of any exempted vehicle if the electric multiple-unit of which the exempted vehicle forms a part is operated by a person other than South Eastern Trains 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
Tony McNulty
Parliamentary Under Secretary of State,,
Department for Transport
6th May 2004