text:
PART I
INTRODUCTION
Citation, commencement and application
1
1
These Regulations may be cited as the National Health Service (Complaints) Regulations 2004 and come into force on 30 th July 2004.
2
These Regulations apply in relation to England.
Interpretation
2
1
In these Regulations —
“the 1977 Act ” means the National Health Service Act 1977;
“the 2003 Act ” means the Health and Social Care (Community Health and Standards) Act 2003;
“complainant” in Part II means any person who makes or has made a complaint in accordance with regulation 9 to an NHS body and in Part III means any person who has made a complaint in accordance with regulation 14 or 15 to the Healthcare Commission ;
“complaints manager” means the person designated in accordance with regulation 5;
“default contract” means a contract entered into under article 13 of the General Medical Services Transitional and Consequential Provisions Order 2004 ;
“disciplinary proceedings” means any procedure for disciplining employees adopted by an NHS body;
“former complaints provisions” has the meaning given in regulation 23;
“general medical services contractor” means a person who has entered into a general medical services contract with a Primary Care Trust in accordance with section 28Q of the 1977 Act;
“the Healthcare Commission” means the Commission for Healthcare, Audit and Inspection established under section 41 of the 2003 Act;
“health care professional” means a person who is a member of a profession which is regulated by a health regulatory body;
“health regulatory body” means a body mentioned in section 25(3) of the National Health Service Reform and Health Care Professions Act 2002 ;
“ Health Service Commissioner ” means the person appointed Health Service Commissioner for England in accordance with section 1 of, and Schedule 1 to, the Health Service Commissioners Act 1993 ;
“independent provider” means a person or body, including a voluntary organisation but excluding an NHS foundation trust, which is providing services under arrangements made with an NHS body in accordance with section 16CC(2) or section 23 of the 1977 Act;
“ Independent Regulator ” means the Independent Regulator of NHS Foundation Trusts established under section 2 of the 2003 Act;
“NHS body” means a Strategic Health Authority, an NHS Trust which operates from premises wholly or mainly in England, a Primary Care Trust and a Special Health Authority to which section 2 of the Health Service Commissioners Act 1993 applies ;
“NHS contract” has the meaning given in section 4 of the National Health Service and Community Care Act 1990 ;
“NHS foundation trust” has the meaning given in section 1 of the 2003 Act;
“patient” in regulation 8 means a person who is receiving or has received services from an NHS body or an independent provider and in regulation 15 means a person who is receiving or has received services from an NHS foundation trust;
“patients' forum” means a patients' forum established in accordance with section 15 of the National Health Service Reform and Health Care Professions Act 2002;
“primary care services” means services provided by a primary care provider;
“primary care provider” has the meaning given in paragraph (2);
“Primary Care Trust” means a body established under section 16A of the 1977 Act;
“relevant patients' forum” in relation to an NHS trust or a Primary Care Trust, means the patients' forum established for the NHS trust or Primary Care Trust;
“relevant Primary Care Trust” means, in relation to a primary care provider, the Primary Care Trust which has made arrangements with that primary care provider for the provision of primary care services;
“relevant Strategic Health Authority” means, in relation to an NHS trust or a Primary Care Trust, the Strategic Health Authority in whose area the NHS trust or Primary Care Trust wholly or mainly exercises its functions;
“staff” means any person who is employed by, or engaged to provide services to, an NHS body;
“transitional agreement” means an agreement which, by virtue of article 58 of the General Medical Services and Personal Medical Services Transitional and Consequential Provisions Order 2004 , is deemed to have been made under section 28C of the 1977 Act and which has not been varied in accordance with article 59 of that Order; and
“working day” means any day other than a Saturday, a Sunday, Christmas Day, Boxing Day, Good Friday or a day which is a bank holiday in England under the Banking and Financial Dealings Act 1971 .
2
A primary care provider means —
a
a general medical services contractor;
b
a person who has entered into a default contract with a Primary Care Trust;
c
a person who provides primary medical services in accordance with arrangements made either under section 28C of the 1977 Act or under a transitional agreement;
d
a dental practitioner who is providing general dental services in accordance with arrangements made under section 35 of the 1977 Act;
e
a dental practitioner who provides personal dental services in accordance with a pilot scheme under section 1 of the Primary Care Act 1997 ;
f
an ophthalmic optician or an ophthalmic medical practitioner who provides general ophthalmic services in accordance with arrangements made under section 38 of the 1977 Act;
g
a person who provides pharmaceutical services in accordance with arrangements made under section 41 of the 1977 Act; and
h
a person who provides local pharmaceutical services in accordance with a pilot scheme under section 28 of, and Schedule 2 to, the Health and Social Care Act 2001 .
PART II
HANDLING AND CONSIDERATION OF COMPLAINTS BY NHS BODIES
Arrangements for the handling and consideration of complaints
3
1
Each NHS body must make arrangements in accordance with these Regulations for the handling and consideration of complaints.
2
The arrangements must be accessible and such as to ensure that complaints are dealt with speedily and efficiently, and that complainants are treated courteously and sympathetically and as far as possible involved in decisions about how their complaints are handled and considered.
3
The arrangements must be in writing and a copy must be given, free of charge, to any person who makes a request for one.
4
Where an NHS trust or a Primary Care Trust makes arrangements for the provision of services with an independent provider, it must ensure that the independent provider has in place arrangements for the handling and consideration of complaints about any matter connected with its provision of services as if these Regulations applied to it.
Responsibility for complaints arrangements
4
Each NHS body must designate one of its members, or in the case of an NHS trust a member of its board of directors, to take responsibility for ensuring compliance with the arrangements made under these Regulations and that action is taken in the light of the outcome of any investigation.
Complaints manager
5
1
Each NHS body must designate a person, in these Regulations referred to as a complaints manager, to manage the procedures for handling and considering complaints and in particular —
a
to perform the functions of the complaints manager under this Part; and
b
to perform such other functions in relation to complaints as the NHS body may require.
2
The functions of the complaints manager may be performed by him or by any person authorised by the NHS body to act on his behalf.
Complaints to NHS bodies
6
Subject to regulation 7, a complaint to an NHS body may be about any matter reasonably connected with the exercise of its functions including in particular, in the case of an NHS trust or Primary Care Trust, any matter reasonably connected with —
a
its provision of health care or any other services, including in the case of a Primary Care Trust, its provision of primary medical services under section 16CC of the 1977 Act; and
b
the function of commissioning health care or other services under an NHS contract or making arrangements for the provision of such care or other services with an independent provider or with an NHS foundation trust.
Matters excluded from consideration under the arrangements
7
The following complaints are excluded from the scope of the arrangements required under this Part —
a
a complaint made by an NHS body which relates to the exercise of its functions by another NHS body;
b
a complaint made by a primary care provider which relates either to the exercise of its functions by an NHS body or to the contract or arrangements under which it provides primary care services;
c
a complaint made by an employee of an NHS body about any matter relating to his contract of employment;
d
a complaint made by an independent provider or an NHS foundation trust about any matter relating to arrangements made by an NHS body with that independent provider or NHS foundation trust;
e
a complaint which relates to the provision of primary medical services in accordance with arrangements made by a Primary Care Trust with a Strategic Health Authority under section 28C of the 1977 Act or under a transitional agreement;
f
a complaint which is being or has been investigated by the Health Service Commissioner;
g
a complaint arising out of an NHS body’s alleged failure to comply with a data subject request under the Data Protection Act 1998 or a request for information under the Freedom of Information Act 2000( )
h
a complaint about which the complainant has stated in writing that he intends to take legal proceedings; and
i
a complaint about which an NHS body is taking or is proposing to take disciplinary proceedings in relation to the substance of the complaint against a person who is the subject of the complaint.
Persons who may make complaints
8
1
A complaint may be made by —
a
a patient; or
b
any person who is affected by or likely to be affected by the action, omission or decision of the NHS body which is the subject of the complaint.
2
A complaint may be made by a person (in these Regulations referred to as a representative) acting on behalf of a person mentioned in paragraph (1) in any case where that person —
a
has died;
b
is a child;
c
is unable by reason of physical or mental incapacity to make the complaint himself; or
d
has requested the representative to act on his behalf.
3
In the case of a patient or person affected who has died or who is incapable, the representative must be a relative or other person who, in the opinion of the complaints manager, had or has a sufficient interest in his welfare and is a suitable person to act as representative.
4
If in any case the complaints manager is of the opinion that a representative does or did not have a sufficient interest in the person’s welfare or is unsuitable to act as a representative, he must notify that person in writing, stating his reasons.
5
In the case of a child, the representative must be a parent, guardian or other adult person who has care of the child and where the child is in the care of a local authority or a voluntary organisation, the representative must be a person authorised by the local authority or the voluntary organisation.
6
In these Regulations any reference to a complainant includes a reference to his representative.
Making a complaint
9
1
Where a person wishes to make a complaint under these Regulations, he may make the complaint to the complaints manager or any other member of the staff of the NHS body which is the subject of the complaint.
2
A complaint may be made orally or in writing (including electronically) and —
a
where it is made orally, the complaints manager must make a written record of the complaint which includes the name of the complainant, the subject matter of the complaint and the date on which it was made; and
b
where it is made in writing, the complaints manager must make a written record of the date on which it was received.
3
For the purposes of these Regulations where the complaint is made in writing it is treated as being made on the date on which it is received by the complaints manager or as the case may be, other member of the staff of the NHS body.
Time limit for making a complaint
10
1
Subject to paragraph (2) a complaint must be made within —
a
six months of the date on which the matter which is the subject of the complaint occurred; or
b
six months of the date on which the matter which is the subject of the complaint came to the notice of the complainant.
2
Where a complaint is made after the expiry of the period mentioned in paragraph (1), the complaints manager may investigate it if he is of the opinion that —
a
having regard to all the circumstances, the complainant had good reasons for not making the complaint within that period; and
b
notwithstanding the time that has elapsed it is still possible to investigate the complaint effectively and efficiently.
Acknowledgement and record of complaint
11
1
The complaints manager must send to the complainant a written acknowledgement of the complaint within 2 working days of the date on which the complaint was made.
2
Where a complaint was made orally, the acknowledgement must be accompanied by the written record mentioned in regulation 9(2)(a) with an invitation to the complainant to sign and return it.
3
The complaints manager must send a copy of the complaint and his acknowledgement to any person identified in the complaint as the subject of the complaint.
4
The acknowledgement sent to the complainant under paragraph (1) must include information about the right to assistance from the independent advocacy services provided under section 19A of the 1977 Act.
Investigation
12
1
The complaints manager must investigate the complaint to the extent necessary and in the manner which appears to him most appropriate to resolve it speedily and efficiently.
2
The complaints manager may, in any case where he thinks it would be appropriate to do so and with the agreement of the complainant, make arrangements for conciliation, mediation or other assistance for the purposes of resolving the complaint, and in any such case the NHS body must ensure that appropriate conciliation or mediation services are available.
3
The complaints manager must take such steps as are reasonably practicable to keep the complainant informed about the progress of the investigation.
Response
13
1
The complaints manager must prepare a written response to the complaint which summarises the nature and substance of the complaint, describes the investigation under regulation 12 and summarises its conclusions.
2
The response must be signed by the chief executive of the NHS body except in cases where for good reason the chief executive is not himself able to sign it, in which case it may be signed by a person acting on his behalf.
3
Subject to paragraph (4), the response must be sent to the complainant within 20 working days beginning on the date on which the complaint was made or, where that is not possible, as soon as reasonably practicable.
4
The response must notify the complainant of his right to refer the complaint to the Healthcare Commission in accordance with regulation 14.
5
Copies of the response mentioned in paragraph (1) must be sent to any other person to whom the complaint was sent under regulation 11(3).
PART III
HANDLING AND CONSIDERATION OF COMPLAINTS BY THE HEALTHCARE COMMISSION
General complaints remit of the Healthcare Commission
14
1
In any case where —
a
a complainant is not satisfied with the result of an investigation —
i
by an NHS body under regulation 12, or
ii
by an independent provider, with whom an NHS trust or Primary Care Trust has made arrangements as mentioned in regulation 6, in accordance with its arrangements for the handling and consideration of complaints;
b
for any reason an investigation mentioned in paragraph (1)(a) has not been completed within 6 months of the date on which the complaint was made, or
c
a complaints manager has decided not to investigate a complaint on the grounds that it was not made within the time limit mentioned in regulation 10;
he may request the Healthcare Commission to consider the complaint in accordance with this Part.
2
In any case where a person has made a complaint to a primary care provider and is not satisfied with the outcome of an investigation of his complaint by the primary care provider, in accordance with its procedures for the handling and investigation of complaints, he, or a person who acted as his representative in accordance with those procedures, may request the Healthcare Commission to consider the complaint in accordance with this Part .
3
A request under paragraphs (1) or (2) may be made either orally or in writing (including electronically) and must be made within 2 months of, or where that is not possible, as soon as reasonably practicable after, the date on which the response mentioned in regulation 13, or, as the case may be, under the complaints arrangements of the primary care provider, was sent to the complainant.
Remit of Healthcare Commission in relation to complaints about NHS foundation trusts
15
1
Subject to paragraphs (2) to (7), where a person has made a complaint to an NHS foundation trust and either —
a
he is not satisfied with the outcome of any investigation of that complaint by the NHS foundation trust in accordance with any procedures it may have; or
b
the NHS foundation trust has no complaints procedures,
he may request the Healthcare Commission to consider the complaint in accordance with this Part.
2
The Healthcare Commission’s remit in relation to NHS foundation trusts is limited to consideration only of a complaint which —
a
is made by a patient; and
b
is reasonably connected with the provision of health care or other services to patients by or for the NHS foundation trust.
3
The Healthcare Commission may not consider a complaint made under this regulation where the complaint —
a
is one about which the complainant has stated in writing that he intends to take legal proceedings;
b
is one about which the NHS foundation trust has stated in writing that it is taking or is proposing to take disciplinary proceedings in relation the substance of the complaint against a person who is the subject of the complaint;
c
arises out of the NHS foundation trust’s alleged failure to comply with a data subject request under the Data Protection Act 1998 or a request for information under the Freedom of Information Act 2000 ; or
d
which is being or has been investigated by the Health Service Commissioner.
4
Where the Healthcare Commission consider that a complaint or any part of a complaint made under this regulation does not fall within paragraph (2), it must refer that complaint or part of a complaint to the Independent Regulator.
5
The provisions in regulation 8 (2) to (6) (provision about representatives) apply to complaints made to the Healthcare Commission about NHS foundation trusts as if —
a
the reference in paragraph (2) to paragraph (1) of that regulation were a reference to paragraph (2) of this regulation; and
b
the references to the complaints manager in paragraphs (3) and (4) were references to the Healthcare Commission.
6
A request under paragraph (1) must be made within 2 months of, or where that is not possible, as soon as reasonably practicable after, the date on which a response under the NHS foundation trust’s complaints arrangements was sent to the complainant or, where there are no such arrangements, as soon as reasonably practicable.
7
On receipt of a complaint about an NHS foundation trust, the Healthcare Commission must, within two working days and provided that it has the consent, which may be either express or implied, of the complainant, send a copy of the complaint to the Independent Regulator and invite his views on the complaint.
Decision on handling of complaint
16
1
On receipt of the complaint the Healthcare Commission must assess the nature and substance of the complaint and decide how it should be handled having regard to —
a
the views of the complainant;
b
the views of the body complained about;
c
in the case of a complaint about an NHS foundation trust which falls within regulation 15(2), the views of the Independent Regulator;
d
any investigation of the complaint, whether under Part II or otherwise, and any action taken as a result of such investigation; and
e
any other relevant circumstances.
2
As soon as reasonably practicable the Healthcare Commission must notify the complainant as to whether it has decided —
a
to take no further action;
b
to make recommendations to the body which is the subject of the complaint as to what action might be taken to resolve it;
c
to investigate the complaint further in accordance with regulation 17, whether by establishing a panel to consider it or otherwise;
d
to consider the subject matter of the complaint as part of or in conjunction with any other investigation or review which it is conducting or proposes to conduct in the exercise of its functions under the 2003 Act;
e
to refer the complaint to a health regulatory body;
f
in the case of a complaint about an NHS foundation trust which falls within regulation 15(2), to refer the complaint to the Independent Regulator; or
g
to refer the complaint to the Health Service Commissioner in accordance with section 10 of the Health Service Commissioners Act 1993.
3
The notice of decision mentioned in paragraph (2) —
a
must be sent to any person who or body which is the subject of the complaint;
b
may be sent to any other body which the Healthcare Commission considers has an interest in it;
c
must include the Healthcare Commission’s reasons for its decision; and
d
in the case of a notification under paragraph (2)(a), must inform the complainant of his right to refer his complaint to the Health Service Commissioner.
4
For the purposes of its decision under this regulation, the Healthcare Commission may —
a
distinguish one part of a complaint from another and make different proposals in respect of those different parts; and
b
take such advice as appears to it to be required.
Investigation by the Healthcare Commission
17
1
Where the Healthcare Commission proposes to investigate a complaint itself, it must, within 10 working days of the date on which it sent the notice mentioned in regulation 16(2), or where that is not possible, as soon as reasonably practicable, send to the complainant and any other person to whom the notice was sent its proposed terms of reference for its investigation.
2
The complainant and any person or body to whom the terms of reference are sent as mentioned in paragraph (1) may comment in writing on the proposed terms of reference provided that they do so within 10 working days of the date on which they were sent.
3
The Healthcare Commission may conduct its investigation in any manner which seems to it appropriate, may take such advice as appears to it to be required and, having regard in particular to the views of the complainant and any person who or body which is the subject of the complaint, may appoint a panel to hear and consider the complaint in accordance with regulation 18.
4
The Healthcare Commission may request any person or body to produce such information and documents as it considers necessary to enable a complaint to be considered properly.
5
A request under paragraph (4) must be in writing (which may be electronically), must specify what information is requested and state why it is relevant to the consideration of the complaint.
6
The Healthcare Commission may not make a request under paragraph (4) for information which is confidential and relates to a living individual unless the individual to whom the information relates has consented, such consent may be either express or implied, to its disclosure and use for the purposes of the investigation of the complaint.
Panels
18
1
Subject to paragraph (2), the Healthcare Commission must prepare and keep up to date a list of people who, in its opinion, are suitable to be members of an independent lay panel to hear and consider complaints.
2
The following persons are not eligible for membership of an independent lay panel —
a
a member or employee of an NHS body;
b
any person who is, or who has at any time been, a health care professional or an employee of a health care professional.
3
Where the Healthcare Commission proposes to refer a complaint to a panel it must make arrangements for the complaint to be considered by a panel of three people selected from the list mentioned in paragraph (1), one of whom must be appointed to be the chairman.
4
Subject to paragraphs (5) to (7), a panel may consider a complaint in any manner and adopt any procedure which appears to it to be appropriate to resolve the complaint, having regard to any representations to it which may be made by the complainant or by the person who is the subject of the complaint (in this regulation referred to as the participants).
5
The panel must ensure that the participants are kept informed generally and in particular about —
a
the composition of the panel;
b
the date and time of any hearing; and
c
the names of any person whom the panel proposes to interview or from whom it proposes to take advice or evidence.
6
A participant before a panel may be accompanied or represented by a friend or advocate but may not be represented by a legal representative acting as such.
7
In the event of disagreement among members of the panel, the view of the majority shall prevail.
Report of investigation by the Healthcare Commission
19
1
Where the Healthcare Commission investigates a complaint it must, as soon as reasonably practicable, prepare a written report of its investigation which —
a
summarises the nature and substance of the complaint;
b
describes the investigation and summarises its conclusions including any findings of fact, the Healthcare Commission’s opinion of those findings and its reasons for its opinion;
c
recommends what action should be taken and by whom to resolve the complaint; and
d
identifies what other action, if any, should be taken and by whom.
2
The report may include suggestions which it considers would improve the services of an NHS body, an NHS foundation trust or a primary care provider, or which would otherwise be effective for the purpose of resolving the complaint.
3
Subject to paragraph (4), the report must be sent to —
a
the complainant together with a letter explaining to him his right to take his complaint to the Health Service Commissioner;
b
the body which was the subject of the complaint and, in the case of a complaint arising out of services provided by an independent provider, the body which commissioned those services;
c
in the case of a complaint involving a primary care provider, to the relevant Primary Care Trust;
d
any relevant Strategic Health Authority; and
e
in the case of a complaint involving an NHS foundation trust to the Independent Regulator.
4
The Healthcare Commission must adapt the report to ensure that confidential information from which the identity of a living individual can be ascertained is not disclosed without the express consent of the individual to whom it relates.
PART IV
GENERAL
Publicity
20
1
Each NHS body and the Healthcare Commission must ensure that there is effective publicity for its complaints arrangements.
2
Each NHS body must take all reasonable steps to ensure that the persons listed in paragraph (3) are informed of its arrangements, the name of its complaints manager and the address at which he can be contacted.
3
The persons referred to in paragraph (2) are —
a
patients and their carers;
b
visitors to any hospital or other premises for the management of which the NHS body is responsible;
c
staff of the NHS body;
d
independent providers with whom arrangements have been made under section 16CC or section 23 of the 1977 Act;
e
any body with which it has made an NHS contract; and
f
its relevant patients' forum.
Monitoring
21
1
For the purpose of monitoring the arrangements under these Regulations each NHS body must prepare a report for each quarter of the year for consideration by its Board.
2
The reports mentioned in paragraph (1) must —
a
specify the numbers of complaints received;
b
identify the subject matter of those complaints;
c
summarise how they were handled including the outcome of the investigations; and
d
identify any complaints where the recommendations of the Healthcare Commission were not acted upon, giving the reasons why not.
Annual reports
22
Each NHS body must prepare an annual report on its handling and consideration of complaints and send a copy of that report —
a
in the case of a Strategic Health Authority or Special Health Authority, to the Healthcare Commission;
b
in the case of an NHS trust, to its relevant Strategic Health Authority and the Healthcare Commission; and
c
in the case of a Primary Care Trust, to its relevant Strategic Health Authority and the Healthcare Commission.
PART V
TRANSITIONAL PROVISION AND REVOCATIONS
Transitional provision
23
1
In this regulation “former complaints provisions” means any of the directions in relation to complaints given under section 17 of the 1977 Act which are revoked by regulation 24.
2
Subject to paragraphs (3) and (4), where before 30 th July 2004, a complaint has been made in accordance with any former complaints provisions, it must be investigated, or in an appropriate case continue to be investigated, in accordance with those provisions.
3
Except where paragraph (4) applies, where an investigation of a complaint has been conducted and completed by the complaints manager of an NHS body in accordance with any former complaints provisions, Part III of these Regulations (handling and consideration of complaints by the Healthcare Commission) shall apply.
4
Where, in accordance with former complaints provisions —
a
an investigation of a complaint has been conducted and completed as mentioned in paragraph (3); and
b
the person who made the complaint has made a request to an NHS body for a review by an independent review panel,
the independent review panel must be established in accordance with the former complaints provisions, conduct its investigation and make a report in accordance with those provisions.
Revocations
24
The following directions made under section 17(1) of the 1977 Act are revoked —
a
The Directions to NHS, Health Authorities and Special Health Authorities for Special Hospitals on Hospital Complaints Procedures 1996;
b
The Miscellaneous Directions to Health Authorities for dealing with complaints 1996;
c
The Directions to Health Authorities on dealing with complaints about family health services practitioners and providers of personal medical services 1998;
d
The Directions to Primary Care Trusts on dealing with complaints about providers of personal dental services other than NHS trusts 1998;
e
The Directions to Primary Care Trusts on dealing with complaints 2002, made on 1 October 2002;
f
The Directions to Health Authorities on dealing with complaints about Family Health Services Practitioners and personal medical services (Amendment) Directions 2002;
g
The Directions to Health Authorities on dealing with complaints about providers of personal dental services other than NHS trusts (Amendment) Directions 2002; and
h
The Directions to Primary Care Trusts on complaints procedures for primary medical services 2004, made on 31 March 2004
Signed by authority of the Secretary of State for Health
Rosie Winterton
Minister of State,
Department of Health
9th July 2004


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
This Order may be cited as the Government Resources and Accounts Act 2000 (Summarised Accounts of Special Health Authorities) Order 2004 and shall come into force on 14th June 2004.
Summarised Accounts of Special Health Authorities
2
Section 98(4) of the National Health Service Act 1977 (requirement to prepare summarised accounts) shall not apply in relation to the Special Health Authorities listed in the Schedule for a financial year ending on 31st March 2004, 31st March 2005, or 31st March 2006.
Jim Murphy
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
24th May 2004


text:
Title and commencement
1
These Regulations may be cited as the Common Agricultural Policy (Wine) (England and Northern Ireland) (Amendment) Regulations 2004 and shall come into force on 29th April 2004.
Amendment of the Common Agricultural Policy (Wine) (England and Northern Ireland) Regulations 2001
2
The Common Agricultural Policy (Wine) (England and Northern Ireland) Regulations 2001 shall be amended —
a
in regulation 2(1) —
i
by substituting for the definition of “Community provision” the following definition —
“Community provision” means any provision of the Regulations and Decisions of the European Communities which are listed in Schedule 1 including any amendments made to any of those provisions by the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded signed on 16th April 2003;
; and
ii
by inserting, in its appropriate alphabetical place, the following definition —
“Council Regulation ( EC ) No. 1493/1999 ” means Council Regulation (EC) No. 1493/1999 on the common organisation of the market in wine as last amended by Council Regulation (EC) No. 2585/2001 ;
;
b
by substituting for regulation 6, the following regulations —
Geographical indications for table wine
5A
1
In pursuance of Article 51(3) of Council Regulation (EC) No. 1493/1999 , the use of a geographical indication for the designation of a table wine produced in any part of England or Northern Ireland is prohibited unless the wine comes from a batch of wine —
a
for which the maximum yield for each hectare of land cultivated with vines for producing the wine was 100 hectolitres;
b
that has been produced wholly from one or more of the varieties of vine specified in Schedule 3;
c
that has been produced exclusively from grapes harvested in the geographical unit the name of which is used for the designation of that table wine;
d
that has a minimum natural alcoholic strength of 6%;
e
that has a minimum acidity of 4 g/l;
f
for which a certificate has been issued by the producer of the wine certifying that, in accordance with the provisions of Schedule 6, analytical tests of the wine in that batch have been carried out in respect of the factors specified in that Schedule, and it has been found to satisfy the standards specified in that Schedule; and
g
that has been found to be of a satisfactory organoleptic standard for a regional wine in accordance with paragraph (3).
2
Notwithstanding paragraph (1)(c) above, a geographical indication may be used to designate a table wine obtained by the coupage of wines as permitted by Article 51(2) of Council Regulation (EC) No. 1493/1999 .
3
For the purposes of paragraph (1)(g), a wine shall be regarded as being of a satisfactory organoleptic standard for a regional wine if —
a
a certificate has been issued by a recognised organoleptic assessment panel certifying that it has carried out an organoleptic assessment of the wine and has found it to be of a satisfactory organoleptic standard for a regional wine, or
b
the wine has been highly commended or awarded a bronze, silver or gold award at a competition —
i
authorised by the Secretary of State and notified to the Commission pursuant to Article 21 of Commission Regulation (EC) No. 753/2002 laying down certain rules for applying Council Regulation (EC) No. 1493/1999 as regards the description, designation, presentation and protection of certain wine sector products, as last amended by Commission Regulation (EC) No. 316/2004 , and
ii
run with complete impartiality.
4
Subject to point A, paragraph 2, of Annex VII to Council Regulation (EC) No. 1493/1999 , no geographical indication other than the name of a geographical unit shall be used on the labelling or advertising of a table wine produced in any part of England or Northern Ireland.
5
For the purposes of this regulation, “geographical unit” means any of the geographical units to which Schedule 7 applies.
6
In this regulation and regulation 6 —
“accredited organiser” means a person accredited by the Secretary of State as specified in regulation 6(2); and
“organoleptic assessment panel” means a panel appointed to carry out an organoleptic assessment of wine submitted to it to determine whether such wine is of a satisfactory organoleptic standard for a regional wine, and “recognised organoleptic assessment panel” means an organoleptic assessment panel appointed by an accredited organiser which carries out assessments and issues certificates in accordance with the accreditation.
Accreditation as an organiser of an organoleptic assessment panel
6
1
An application for accreditation as an organiser of an organoleptic assessment panel shall be made to the Secretary and State and shall specify —
a
the criteria the applicant will use in selecting panel members;
b
the method of organoleptic assessment that a panel appointed by him will be required to use to determine whether wine submitted to it is of a satisfactory standard for regional wine; and
c
the basis on which a determination will be made by the panel as to whether the wine is of a satisfactory organoleptic standard for a regional wine.
2
The Secretary of State shall —
a
grant accreditation to the applicant as an organiser of an organoleptic assessment panel if she is satisfied that —
i
the applicant is a fit and proper person to appoint such a panel;
ii
the criteria that the applicant will use in selecting panel members will result in persons with a wide variety of interests in wine and the wine industry (which may include consumers of wine) being selected as members of the panel;
iii
the method of organoleptic assessment that the panel will use is a satisfactory method of assessment for determining whether wine is of a satisfactory standard for a regional wine; and
iv
the basis on which a determination will be made by a panel as to whether the wine is of a satisfactory organoleptic standard for a regional wine is a satisfactory basis for making such a determination, and
b
in any other case refuse the application.
3
The Secretary of State shall notify the applicant of her decision under paragraph (2) within fourteen days of reaching a decision.
4
Where the decision notified under paragraph (3) is a decision to refuse accreditation, the notification shall include the reason for that decision.
5
Subject to paragraph (7), where accreditation is granted under paragraph (2), it shall remain in force for such period as may be specified by the Secretary of State in the accreditation.
6
An accredited organiser shall select panel members in accordance with the criteria specified in his application and shall require any panel appointed by him to use the method of assessment specified in that application and to make determinations as to whether the wine has been found to be of a satisfactory standard for a regional wine on the basis specified in that application.
7
The Secretary of State may cancel the accreditation of an organiser of an organoleptical assessment panel where it appears to her that the person who is accredited is not a fit and proper person to organise such a panel or has failed to comply with the requirements of paragraph (6).
8
Where the Secretary of State in accordance with paragraph (7) cancels an accreditation, she shall serve on the organiser concerned notice of —
a
her decision;
b
the reason for the decision; and
c
the date when the cancellation will take effect.
9
The accreditation of an organiser of an organoleptic assessment panel shall be deemed to be cancelled in a case where the person who is accredited requests that his accreditation should be cancelled and such cancellation shall take effect from the date of cancellation specified by that person.
;
c
in regulation 16 (maximum yield), by substituting for the number “100” the number “80”;
d
in regulation 19(1) (offences and penalties), by substituting for “regulation 6” the words “regulation 5A”;
e
by substituting for Schedule 1, the Schedule set out in Schedule 1 to these Regulations;
f
by substituting for items 1 and 2 of the table set out in Part III of Schedule 2, the items set out in Schedule 2 to these Regulations;
g
in column (1) of Schedule 3, by deleting the asterisk before the name of the “Perle of Alzey” vine variety; and
h
by adding after Schedule 5, the Schedules set out in Schedule 3 to these Regulations.
Whitty
Parliamentary Under Secretary of State,
Department for Environment, Food and Rural Affairs
2nd April 2004


text:
1
This Order may be cited as the Finance Act 2004, Section 85 (Commencement) Order 2004.
2
Section 85 and Schedule 16 to the Finance Act 2004 shall come into force on 1st September 2004.
John Heppell
Jim Murphy
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd July 2004


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Blackburn with Darwen (Maintained Nursery School Governance) Order 2004 and shall come into force on 31st March 2004.
2
In this Order —
“the 1996 Act ” means the Education Act 1996 ;
“the 1998 Act ” means the School Standards and Framework Act 1998 ;
“the Act” means the Education Act 2002;
“the nursery schools” means the seven maintained nursery schools listed in the Schedule.
Exemption
2
The following provisions shall not, in respect of the nursery schools, apply to the authority:
a
section 19(1) of the Act (requirement for maintained schools to have a governing body), and
b
section 20(1) of the Act (requirement for maintained schools to have an instrument of government).
Modification
3
The following provisions shall, in respect of the authority and their responsibilities towards the nursery schools, be modified to the extent provided:
a
sections 317(1), 317A(1)and 329A(13)(a) of the 1996 Act (special educational needs) as if the amendments made by paragraphs 39(2), 40 and 44 of Schedule 21 to the Act were not made;
b
sections 11, 15, 16, 17, 18, and 21 of, and paragraph 1 of Schedule 3 to, the School Inspections Act 1996 (school inspections) as if the amendments made by paragraphs 60, 61, 62, 63(a), 64, 65 and 67 of Schedule 21 to the Act were not made;
c
section 45(1A) of the 1998 Act (definition of “maintained school” for purposes of budget share), as if paragraph (c) of that subsection were omitted;
d
sections 61 and 62 of the 1998 Act (school discipline) as if the amendments made by paragraphs 102 and 103 of Schedule 21 to the Act were not made;
e
section 21(1) of the Act (general conduct of the school) as if the reference to the “school’s governing body” were a reference to the authority;
f
section 21(2) of the Act (conduct of the school with view to promoting high standards) as if the reference to the “governing body” were a reference to the authority;
g
section 32(1)(b) of the Act (times of school sessions), as if the reference to the “governing body” were a reference to the authority;
h
section 52(5)(a) of the Act (pupil exclusion), as if the words “such person or body as may be appointed for that purpose by the authority” were substituted for the words “governing body of the school”;
i
section 90(3) of the Act (development work and experiments) —
i
as if the words “with the agreement of the governing body” were omitted from paragraph (b), and
ii
as if the words “both” and “and the governing body” were omitted from paragraph (c);
j
section 95 of the Act (appeals against direction for temporary exceptions for individual pupils) as if references to the “governing body” in each place where they occur were references to the authority;
k
the Education (Pupil Exclusions and Appeals) (Maintained Schools) (England) Regulations 2002 , as if the words “such person or body as may be appointed for that purpose by the local education authority” were substituted for the words “governing body” in each place where they occur;
l
the LEA Budget, Schools Budget and Individual Schools Budget (England) Regulations 2003 :
i
as if paragraph 2(2) of Schedule 2 was omitted, and
ii
as if the words “which will cease to be maintained on or before 31st August 2004” were omitted from paragraph 25 of Schedule 3; and
m
the Financing of Maintained Schools (England) ( No. 2) Regulations 2003 , to omit the words “or a maintained nursery school” from regulation 1(3)(p).
4
1
The arrangements for the staffing of the nursery schools shall be determined by the authority.
2
The authority may appoint, suspend and dismiss teachers and other staff at the nursery schools as the authority think fit.
Time period
5
This order shall have effect until 30th March 2007.
David Miliband
Minister of State,
Department for Education and Skills
10th March 2004


text:
Citation and commencement
1
This Order may be cited as the Albion Junior School (Change to School Session Times) Order 2004 and comes into force on 1 st December 2004.
Exemption from School Session Times Regulations
2
The Changing of School Session Times (England) Regulations 1999 shall not apply to the governing body of the Albion Junior School of Halfords Lane, West Bromwich, West Midlands, B71 4LG.
Time Limit
3
This Order has effect until 7 th January 2005.
David Miliband
Minister of State,
Department for Education and Skills
18th October 2004


text:
Citation, commencement, interpretation and application
1
1
This Order may be cited as the Education (National Curriculum) (Attainment Targets and Programmes of Study in Science in respect of the First, Second, Third and Fourth Key Stages) (England) (No.2) Order 2004 and shall come into force on 1st August 2006, except for article 2(2) which shall come into force on 1st August 2004.
2
In this Order “the Document” means the Document published by the Department for Education and Skills and the QCA entitled “Science, the National Curriculum for England, Key Stages 1-4” .
3
This Order applies only to pupils in the first, second, third and fourth key stages at–
a
a community, foundation or voluntary school; or
b
a community or foundation special school not established in a hospital,
in England.
Revocation
2
1
The Education (National Curriculum) (Attainment Targets and Programmes of Study in Science) (England) Order 2000 is hereby revoked.
2
The Education (National Curriculum) (Attainment Targets and Programmes of Study in Science in respect of the First, Second, Third and Fourth Key Stages (England) Order 2004 is hereby revoked.
Specification of attainment targets and programmes of study
3
It is hereby directed that the provisions relating to attainment targets and programmes of study set out in the Document shall have effect for the purposes of specifying attainment targets and programmes of study in relation to science.
David Miliband
Minister of State
Department for Education and Skills
12th July 2004


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Research and Development (Prescribed Activities) Regulations 2004, come into force on 1st April 2004, and subject to paragraphs (2) to (9) have effect —
a
for the purposes of corporation tax, for accounting periods ending on or after 1st April 2004, and
b
for the purposes of income tax and capital gains tax, in relation to the year 2004-05 and subsequent years of assessment.
2
These Regulations have effect in relation to shares issued on or after 6th April 2004 in relation to Chapter 3 of Part 7 of the Income and Corporation Taxes Act 1988 (enterprise investment scheme).
3
Nothing in these Regulations affects the operation of the following provisions in relation to shares issued before 6th April 2004 —
a
Chapter 3 of Part 7 of the Income and Corporation Taxes Act 1988 (enterprise investment scheme);
b
sections 573 and 574 of that Act (relief for losses on unlisted shares in trading companies); and
c
Schedule 5B to the Taxation of Chargeable Gains Act 1992 (enterprise investment scheme: re-investment) .
4
These Regulations have effect for the purpose of determining whether shares or securities issued on or after 6th April 2004 are, for the purposes of section 842AA of the Income and Corporation Taxes Act 1988 (venture capital trusts) , to be regarded as comprised in a company’s qualifying holdings.
5
Nothing in these Regulations affects the operation of Schedule 28B to the Income and Corporation Taxes Act 1988 as it has effect for the purpose of determining whether shares or securities issued before 6th April 2004 are, for the purposes of section 842AA of the Income and Corporation Taxes Act 1988, to be regarded as comprised in a company’s qualifying holdings.
6
These Regulations have effect in relation to shares issued on or after 6th April 2004 in relation to Schedule 15 to the Finance Act 2000 (corporate venturing scheme) .
7
Nothing in these Regulations affects the operation of the Schedule specified in paragraph (6) in relation to shares issued before 6th April 2004.
8
In relation to —
a
Chapter 9 of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 (enterprise management incentives) , and
b
Part 4 of Schedule 7D to the Taxation of Chargeable Gains Act 1992 (enterprise management incentives) ,
these Regulations have effect in relation to share options granted on or after 6th April 2004.
9
Nothing in these Regulations affects the operation of the provisions specified in paragraph (8) in relation to share options granted before 6th April 2004.
Activities prescribed as research and development
2
For the purposes of section 837A of the Income and Corporation Taxes Act 1988 —
a
activities that fall to be treated as research and development in accordance with the “Guidelines on the Meaning of Research and Development for Tax Purposes” issued by the Secretary of State for Trade and Industry on 5 March 2004, are research and development; and
b
activities that do not fall to be treated as such in accordance with those guidelines are not research and development.
Revocation of the Research and Development (Prescribed Activities) Regulations 2000
3
The Research and Development (Prescribed Activities) Regulations 2000 are revoked.
Nick Ainger
Jim Murphy
Two of the Lords Commissioners of Her Majesty’s Treasury
11th March 2004


text:
Citation, commencement and application
1
1
This Order may be cited as the Fire and Rescue Services (National Framework) (England) Order 2004 and shall come into force on 1st April 2005.
2
This Order shall apply in relation to fire and rescue authorities in England only.
The Fire and Rescue National Framework
2
The Fire and Rescue National Framework prepared by the Secretary of State and entitled “The Fire and Rescue National Framework 2005/06” which was published by the Office of the Deputy Prime Minister in December 2004 shall have effect as a revision, which appears to the Secretary of State to be significant, of the Fire and Rescue National Framework 2004/05.
Signed by authority of the First Secretary of State
Nick Raynsford
Minister of State
Office of the Deputy Prime Minister
7th December 2004


text:
Citation and commencement
1
This Order may be cited as the Financial Services and Markets Act 2000 (Designated Professional Bodies) (Amendment) Order 2004 and comes into force on 14th January 2005.
Amendment to article 2 of the Financial Services and Markets Act 2000 (Designated Professional Bodies) Order 2001
2
1
Article 2 of the Financial Services and Markets Act 2000 (Designated Professional Bodies) Order 2001 is amended as follows.
2
After paragraph (h), insert —
;
the Council for Licensed Conveyancers
.
Derek Twigg
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
16th December 2004


text:
Citation, commencement and interpretation
1
1
This Order may be cited as The New Relationship with Schools (Governors' Annual Report) (No 2) Order 2004 and shall come into force on 1 st December 2004.
2
In this Order –
“the schools” means the 3 schools listed in the Schedule.
Exemption
2
The following provisions shall not apply to the governing bodies of the schools:
a
section 30(1) of the Education Act 2002 (requirement for governing bodies to produce the governors' annual report);
b
section 17(7) of the School Inspections Act 1996 (requirement for governing bodies to include in their annual report a statement as to compliance with special measures action plan);
c
paragraph 3(4) of Schedule 4 to that Act (requirement for governing bodies of voluntary or foundation schools with religious character to include in their annual report a statement as to compliance with special measures action plan); and
d
regulation 6 of and Schedule 2 to the Education (School Performance Targets) (England) Regulations 1998 (requirement for governing bodies to include their attainment targets in their annual report).
Modification
3
Section 317 of the Education Act 1996 shall, as it applies to the governing bodies of the schools, be modified to the extent provided:
a
subsection (5) (information as to the implementation of the governing body’s policy for pupils with special educational needs to be included in the governors' annual report) as if the words “The governing body shall produce” were substituted for the words “Each governors' report shall include” ; and
b
subsection (6) (information relating to provision for disabled pupils to be included in the governors' annual report) as if the words “Once in every school year the governing body shall produce a report containing” were substituted for the words “Each governors' report shall also include”.
Time period
4
This order shall have effect until 1 st September 2005.
David Miliband
Minister of State,
Department for Education and Skills
28th October 2004


text:
Citation, commencement and effect
1
These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004, shall come into force on 1st November 2004 and shall have effect in relation to deaths occurring on or after 6th April 2004.
Interpretation
2
In these Regulations —
“ the Board ” means the Commissioners of Inland Revenue;
“the 1984 Act ” means the Inheritance Tax Act 1984;
“an excepted estate” has the meaning given in regulation 4;
“IHT threshold” means the lower limit shown in the Table in Schedule 1 of the 1984 Act applicable to —
chargeable transfers made in the year before that in which a person’s death occurred if —
that person died on or after 6th April and before 6th August, and
an application for a grant of representation or, in Scotland, an application for confirmation, is made before 6th August in that year; or
chargeable transfers made in the year in which a person’s death occurred in any other case,
and for this purpose “year” means a period of twelve months ending with 5th April;
“the prescribed period” in relation to any person is the period beginning with that person’s death and ending —
in England, Wales and Northern Ireland, 35 days after the making of the first grant of representation in respect of that person (not being a grant limited in duration, in respect of property or to any special purpose); or
in Scotland, 60 days after the date on which confirmation to that person’s estate was first issued;
“spouse and charity transfer” has the meaning given in regulation 5;
“value” means value for the purpose of tax.
Accounts
3
1
No person is required to deliver an account under section 216 of the 1984 Act of the property comprised in an excepted estate.
2
If in reliance on these Regulations a person has not delivered an account paragraphs (3) and (4) apply.
3
If it is discovered at any time that the estate is not an excepted estate, the delivery to the Board within six months of that time of an account of the property comprised in that estate shall satisfy any requirement to deliver an account.
4
If the estate is no longer an excepted estate following an alteration of the dispositions taking effect on death within section 142 of the 1984 Act, the delivery to the Board within six months of the date of the instrument of variation of an account of the property comprised in that estate shall satisfy any requirement to deliver an account.
Excepted estates
4
1
An excepted estate means the estate of a person immediately before his death in the circumstances prescribed by paragraphs (2), (3) or (4).
2
The circumstances prescribed by this paragraph are that —
a
the person died on or after 6th April 2004, domiciled in the United Kingdom;
b
the value of that person’s estate is attributable wholly to property passing —
i
under his will or intestacy,
ii
under a nomination of an asset taking effect on death,
iii
under a single settlement in which he was entitled to an interest in possession in settled property, or
iv
by survivorship in a beneficial joint tenancy or, in Scotland, by survivorship in a special destination;
c
of that property —
i
not more than £100,000 represented value attributable to property which, immediately before that person’s death, was settled property; and
ii
not more than £75,000 represented value attributable to property which, immediately before that person’s death, was situated outside the United Kingdom;
d
that person died without having made any chargeable transfers during the period of seven years ending with his death other than specified transfers where, subject to paragraph (7), the aggregate value transferred did not exceed £100,000; and
e
the aggregate of —
i
the gross value of that person’s estate,
ii
subject to paragraph (7), the value transferred by any specified transfers made by that person, and
iii
the value transferred by any specified exempt transfers made by that person,
did not exceed the IHT threshold.
3
The circumstances prescribed by this paragraph are that —
a
the person died on or after 6th April 2004, domiciled in the United Kingdom;
b
the value of that person’s estate is attributable wholly to property passing —
i
under his will or intestacy,
ii
under a nomination of an asset taking effect on death,
iii
under a single settlement in which he was entitled to an interest in possession in settled property, or
iv
by survivorship in a beneficial joint tenancy or, in Scotland, by survivorship in a special destination;
c
of that property —
i
subject to paragraph (8), not more than £100,000 represented value attributable to property which, immediately before that person’s death, was settled property; and
ii
not more than £75,000 represented value attributable to property which, immediately before that person’s death, was situated outside the United Kingdom;
d
that person died without having made any chargeable transfers during the period of seven years ending with his death other than specified transfers where, subject to paragraph (7), the aggregate value transferred did not exceed £100,000;
e
the aggregate of —
i
the gross value of that person’s estate,
ii
subject to paragraph (7), the value transferred by any specified transfers made by that person, and
iii
the value transferred by any specified exempt transfers made by that person,
did not exceed £1,000,000; and
f
the aggregate of —
A - ( B + C )
does not exceed the IHT threshold, where —
A is the aggregate of the values in sub-paragraph (e),
B, subject to paragraph (4), is the total value transferred on that person’s death by a spouse or charity transfer, and
C is the total liabilities of the estate.
4
In Scotland, if legitim could be claimed which would reduce the value of the spouse or charity transfer, the value of B is reduced —
a
to take account of any legitim claimed, and
b
on the basis that any part of the remaining legitim fund, which has been neither claimed nor renounced at the time of the application for confirmation, will be claimed in full.
5
The circumstances prescribed by this paragraph are that —
a
the person died on or after 6th April 2004;
b
he was never domiciled in the United Kingdom or treated as domiciled in the United Kingdom by section 267 of the 1984 Act ; and
c
the value of that person’s estate situated in the United Kingdom is wholly attributable to cash or quoted shares or securities passing under his will or intestacy or by survivorship in a beneficial joint tenancy or, in Scotland, by survivorship in a special destination, the gross value of which does not exceed £100,000.
6
For the purposes of paragraphs (2) and (3) —
“specified transfers” means chargeable transfers made by a person during the period of seven years ending with that person’s death where the value transferred is attributable to —
cash;
personal chattels or corporeal moveable property;
quoted shares or securities; or
an interest in or over land, save to the extent that sections 102 and 102A(2) of the Finance Act 1986 apply to that transfer or the land became settled property on that transfer;
“specified exempt transfers” means transfers of value made by a person during the period of seven years ending with that person’s death which are exempt transfers only by reason of —
section 18 (transfers between spouses),
section 23 (gifts to charities),
section 24 (gifts to political parties),
section 24A (gifts to housing associations),
section 27 (maintenance funds for historic buildings, etc ), or
section 28 (employee trusts)
of the 1984 Act.
7
For the purpose of paragraphs (2)(d) and (e) and (3)(d) and (e), sections 104 (business property relief) and 116 (agricultural property relief) of the 1984 Act shall not apply in determining the value transferred by a chargeable transfer.
8
Paragraph (3)(c)(i) does not apply to property which immediately before the person’s death was settled property, to the extent that the property is transferred on that person’s death by a spouse or charity transfer.
Spouse and charity transfers
5
1
For the purposes of these Regulations, a spouse or charity transfer means any disposition (whether effected by will, under the law relating to intestacy or otherwise) of property comprised in a person’s estate —
a
subject to paragraph (2), to the person’s spouse within section 18(1) of the 1984 Act; and
b
subject to paragraph (3), to a charity within section 23(1) of the 1984 Act or for national purposes within section 25(1) of the 1984 Act.
2
A transfer is not a spouse transfer within paragraph (1)(a) if either spouse was not domiciled in the United Kingdom at any time prior to the transfer.
3
A transfer is not a charity transfer within paragraph (1)(b) if the property becomes comprised in a settlement as a result of the disposition.
Production of information
6
1
Subject to paragraph (3), a person who by virtue of these Regulations is not required to deliver to the Board an account under section 216 of the 1984 Act of the property comprised in an excepted estate, must produce the information specified in paragraph (2) to the Board in such form as the Board may prescribe.
2
The information specified for the purpose of paragraph (1) is —
a
the following details in relation to the deceased —
i
full name;
ii
date of death;
iii
marital status;
iv
occupation;
v
any surviving spouse, parent, brother or sister;
vi
the number of surviving children, step-children, adopted children or grandchildren;
vii
national insurance number, tax district and tax reference;
viii
if the deceased was not domiciled in the United Kingdom at his date of death, his domicile and address;
b
details of all property to which the deceased was beneficially entitled and the value of that property;
c
details of any specified transfers, specified exempt transfers and the value of those transfers;
d
the liabilities of the estate; and
e
any spouse or charity transfers and the value of those transfers.
3
Paragraph (1) does not apply if the information specified in paragraph (2) has been produced in an account under section 216 of the 1984 Act of the property comprised in the excepted estate that has been delivered to the Board.
7
1
The information specified in regulation 6(2) must be produced to the Board by producing it to —
a
a probate registry in England and Wales;
b
the sheriff in Scotland;
c
the Probate and Matrimonial Office in Northern Ireland.
2
Information produced in accordance with paragraph (1) is to be treated for all purposes of the 1984 Act as produced to the Board.
3
The person or body specified in paragraph (1) must transmit the information produced to them to the Board within one week of the issue of the grant of probate or confirmation.
Discharge of persons and property from tax
8
1
Subject to paragraph (2) and regulation 9, if the information specified in regulation 6 has been produced in accordance with these Regulations, all persons shall on the expiration of the prescribed period be discharged from any claim for tax on the value transferred by the chargeable transfer made on the deceased’s death and attributable to the value of the property comprised in an excepted estate and any Inland Revenue charge for that tax shall then be extinguished.
2
Paragraph (1) shall not apply if within the prescribed period the Board issue a notice to —
a
the person or persons who would apart from these Regulations be required to deliver an account under section 216 of the 1984 Act, or
b
the solicitor or agent of that person or those persons who produced the specified information pursuant to regulation 6,
requiring additional information or documents to be produced in relation to the specified information produced pursuant to regulation 6.
9
Regulation 9 shall not discharge any person from tax in the case of fraud or failure to disclose material facts and shall not affect any tax that may be payable if further property is later shown to form part of the estate and, in consequence of that property, the estate is not an excepted estate.
Transfers reported late
10
An account of an excepted estate shall, for the purposes of section 264(8) of the 1984 Act (delivery of account to be treated as payment where tax rate nil), be treated as having been delivered on the last day of the prescribed period in relation to that person.
Revocation
11
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002 and the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003 are revoked in relation to deaths occurring on or after 6th April 2004.
Dave Hartnett
Helen Ghosh
Two of the Commissioners of Inland Revenue
27th September 2004


text:
Citation, application and interpretation
1
1
This Order may be cited as the Fire and Rescue Services Act 2004 (Commencement) (England and Scotland) Order 2004.
2
This Order does not apply in relation to Wales.
3
In this Order —
“the 1947 Act ” means the Fire Services Act 1947 ; and
“the 2004 Act ” means the Fire and Rescue Services Act 2004.
Commencement of the Fire and Rescue Services Act 2004
2
1
So far as it enables an order to be made under section 19 (charging), section 21 (Fire and Rescue National Framework) and section 36 (preservation of existing pension scheme), the 2004 Act shall come into force on 7th September 2004.
2
Subject to article 3 the 2004 Act shall, insofar as it is not already in force, come into force on 1st October 2004.
Savings
3
1
Where, before 1st October 2004, a fire authority provides a service to another person or contracts to provide such a service in exercise of its powers under sections 3(1)(e) or 3(4A) of the 1947 Act , any charges which relate to the provision of that service shall be treated as payable under the 1947 Act, notwithstanding the repeal of the 1947 Act by the 2004 Act.
2
Paragraph (3) applies where —
a
before 1st October 2004, an order is made under section 95 of the Local Government Act 2003 authorising specified fire and rescue authorities to provide for a commercial purpose any specified service; and
b
a specified fire and rescue authority provides, or contracts to provide, a specified service on or before 31st March 2005.
3
Where this paragraph applies, any charge which relates to the provision of a specified service shall be treated as payable under the 1947 Act, notwithstanding the repeal of the 1947 Act by the 2004 Act.
Signed by authority of the First Secretary of State
Phil Hope
Parliamentary Under Secretary of State,
Office of the Deputy Prime Minister
6th September 2004