text:
1
These Regulations may be cited as the Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 and shall come into force on 1st January 1993.
2
The Value Added Tax (General) Regulations 1985 shall be amended as follows.
3
In regulation 2(1) —
a
for the definition of “prescribed accounting period” there shall be substituted the following —
“prescribed accounting period”, subject to regulation 29(1), means a period such as is referred to in regulation 58;
; and
b
for the definition of “registered person” there shall be substituted the following —
“registered person” means a person registered by the Commissioners under Schedule 1, 1A or 1B to the Act and “registered taxable person” means such a person while he is also a taxable person;
.
4
In regulation 4 —
a
for paragraphs (1) to (6) there shall be substituted the following —
1
Where any person is required under paragraph 3(1) or 4(1) of Schedule 1, or paragraph 9 of Schedule 1A, or paragraph 10 of Schedule 1B to the Act to notify the Commissioners of his liability to be registered, the notification shall contain the particulars (including the declaration) set out in the forms numbered 1, 6 and 7 respectively in the Schedule to these Regulations and shall be made in those forms;
provided that, where the notification is made by a partnership, the notification shall also contain the particulars set out in the form numbered 2 in that Schedule.
2
Every registered person except one to whom paragraph 7, 7A, 8A, 9 or 10 of Schedule 1, or paragraph 5 of Schedule 1A, or paragraph 5 of Schedule 1B to the Act (b) applies shall, within thirty days of any changes being made in the name, constitution or ownership of his business, or of any other event occurring which may necessitate the variation of the register or cancellation of his registration, notify the Commissioners in writing of such change or event and furnish them with full particulars thereof.
3
Every notification by a registered person under paragraph 7 or 7A of Schedule 1, or paragraph 5 of Schedule 1A, or paragraph 5 of Schedule 1B to the Act shall be made in writing to the Commissioners and shall state:
a
the date on which he ceased to make or have the intention of making taxable supplies; or
b
where paragraph 7A(a) of Schedule 1 to the Act applies, the date on which he ceased to make or have the intention of making supplies within paragraph 5A(2) of that Schedule ; or
c
where paragraph 7A(b) of Schedule 1 to the Act applies, the date on which he made, or formed the intention of making, taxable supplies; or
d
where paragraph 5(1) of Schedule 1A to the Act applies, the date on which he ceased to make or have the intention of making supplies;
e
where paragraph 5(1) of Schedule 1B to the Act applies, the date on which he ceased to make or have the intention of making a relevant acquisition within paragraph 6(2) of that Schedule.
4
Where —
a
a business is transferred as a going concern,
b
the registration under Schedule 1 to the Act of the transferor has not already been cancelled,
c
on the transfer of the business the registration under that Schedule of the transferor is to be cancelled and either the transferee becomes liable to be registered under that Schedule or the Commissioners agree to register him under paragraph 5 of that Schedule , and
d
an application is made in the form numbered 3 in the Schedule to these Regulations by or on behalf of both the transferor and the transferee of that business,
the Commissioners may as from the date of the said transfer cancel the registration under Schedule 1 to the Act of the transferor and register the transferee under that Schedule with the registration number previously allocated to the transferor.
5
An application under paragraph (4) above shall constitute notification for the purposes of paragraph 7 of Schedule 1 to the Act.
; and
b
in paragraph (7), for “(5) of this regulation been registered” there shall be substituted “(4) above been registered under Schedule 1 to the Act”.
5
After regulation 9 there shall be inserted the following regulation —
Distance sales from the United Kingdom
9A
1
Where a person has exercised an option in the United Kingdom corresponding to an option as is mentioned in paragraph 1(2) of Schedule 1A to the Act, he shall notify the Commissioners in writing of the exercise of that option not less than thirty days before the date on which the first supply to which the option relates is made.
2
The notification referred to in paragraph (1) above shall contain the name of the member State corresponding to the option as is mentioned in paragraph 1(2) of Schedule 1A to the Act.
3
Any person who has notified the Commissioners in accordance with paragraph (1) above shall within thirty days of the date of the first supply as is mentioned in that paragraph furnish to the Commissioners documentary evidence that he has notified the member State corresponding to the option as is mentioned in paragraph 1(2) of Schedule 1A to the Act of the exercise of that option.
4
Where a person has exercised the option in the United Kingdom as is mentioned in paragraph (1) above, has notified the Commissioners in accordance with that paragraph and that notification is subsequently withdrawn or cancelled, then, for the purposes of this regulation, the withdrawal or cancellation shall have no effect in the United Kingdom before the 1st January which is, or next follows, the second anniversary of the date of the making of the first supply to which the option relates.
5
Any person whose notification as is mentioned in paragraph (4) above is withdrawn or cancelled shall notify the Commissioners in writing of the withdrawal or cancellation not less than thirty days before the date of the first supply which he intends to make after the withdrawal or cancellation.
.
6
After regulation 10 there shall be inserted the following regulations —
Tax Representatives
10A
1
Where any person is appointed by virtue of section 32A of the Act to be the tax representative of another (in this regulation referred to as “his principal”), the tax representative shall notify the Commissioners of his appointment on the form numbered 8 in the Schedule to these Regulations within thirty days of the date on which his appointment became effective and the notification shall contain the particulars (including the declaration) set out in that form.
2
The notification referred to in this regulation shall be accompanied by evidence of the tax representative’s appointment.
3
Where a person is appointed by virtue of section 32A of the Act to be a tax representative, the Commissioners shall register the name of that tax representative against the name of his principal in the register kept for the purposes of the Act.
4
Every tax representative who is registered in accordance with this regulation shall, within thirty days of any changes being made in the name, constitution or ownership of his business or of him ceasing to be a person’s tax representative, or of any other event occurring which may necessitate the variation of the register, notify the Commissioners in writing of such change, cessation or event and furnish them with full particulars thereof.
5
For the purposes of this regulation the date upon which the appointment of a tax representative (“the first tax representative”) shall be regarded as having ceased shall be treated as being whichever is the earliest of the following times:
a
when the Commissioners receive a notification of appointment in accordance with regulation 4(2),
b
when the Commissioners receive a notification of appointment in accordance with paragraph (1) above of a person other than the first tax representative, or
c
when the Commissioners receive a notification of cessation in accordance with regulation 4(2), or
d
when the Commissioners receive a notification of cessation in accordance with paragraph (4) above, or
e
when a tax representative dies, becomes insolvent or becomes incapacitated,
provided that if the Commissioners have not received a notification such as is mentioned in (a), (c) and (d) above and another person has been appointed as a tax representative by virtue of section 32A of the Act the Commissioners may treat the date of cessation as the date of appointment of that other person.
6
In relation to a company which is a tax representative, the references in paragraph (5)(e) above to the tax representative becoming insolvent or incapacitated shall be construed as references to its going into liquidation or receivership or to an administration order being made in relation to it.
Overseas suppliers accounting through their customers
10B
1
A person making a request such as is mentioned in section 32 B (1) of the Act (hereinafter referred to in this regulation as “an overseas supplier”) shall do so in writing and send it to the Commissioners.
2
A request shall —
a
contain a statement by the overseas supplier that —
i
he does not have any business establishment or other fixed establishment in the United Kingdom and does not have his usual place of residence in the United Kingdom;
ii
he is for the time being neither registered under the Act nor required to be registered under Schedule 1A to the Act;
iii
he does not have a tax representative and is not for the time being required under section 32A of the Act to appoint one; and
iv
he intends that his taxable supplies should be confined to supplies of goods made to taxable persons who are willing to account for and pay the tax chargeable thereon each of whom such persons is hereinafter referred to in this regulation as “a customer”;
b
include the name, address and registration number of the customer;
c
include a declaration signed by the overseas supplier making it that all the information entered in it is true and complete; and
d
be accompanied by a copy of an undertaking such as is mentioned in section 32B(4) (b) of the Act.
3
Where an undertaking is given by a customer to an overseas supplier it shall be in writing and signed by him not less than thirty days before the first supply is to be made to him by the overseas supplier and that undertaking shall be that any tax chargeable on supplies of goods made to him by that overseas supplier whilst the undertaking is in force will be accounted for and paid by him.
4
At the time an undertaking is in force, the provisions of Schedule 7 to the Act and Chapter II of Part 1 of the Finance Act 1985 shall have effect in respect of a customer who under section 32B of the Act is required to account for and pay any tax on supplies made to him as if that tax were on supplies or acquisitions made by him.
5
Where an overseas supplier wishes to withdraw a request he shall write to the Commissioners accordingly.
6
Where the taxable supplies of an overseas supplier are for the time being falling to be taxed in accordance with section 32B of the Act and he —
a
makes a taxable supply, which is not zero-rated, to a person other than a taxable person, or
b
makes a taxable supply, which is not zero-rated, to a person who has not given an undertaking,
he shall notify the Commissioners that he has made a supply such as is mentioned in sub-paragraph (a) or (b) above, as the case may be.
.
7
In Part III after the heading “TAX INVOICES” there shall be inserted the following regulation —
Interpretation
11A
In this Part —
“alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the member State —
Belgium — BE
Denmark — DK
France — FR
Germany — DE
Greece — EL
Ireland — IE
Italy — IT
Luxembourg — LU
Netherlands — NL
Portugal — PT
Spain — ES
United Kingdom — GB.
.
8
For regulation 12 there shall be substituted the following —
12
1
Save as otherwise provided in these Regulations, or as the Commissioners may otherwise allow, where a registered taxable person —
a
makes a taxable supply in the United Kingdom to a taxable person,
b
makes a supply of goods or services other than an exempt supply to a person in another member State, or
c
receives a payment on account in respect of a supply he has made or intends to make from a person in another member State,
he shall provide such persons as are mentioned above with a tax invoice.
2
The particulars of the tax chargeable on a supply of goods described in paragraph 6 of Schedule 2 to the Act shall be provided, on a sale by auction, by the auctioneer, and, where the sale is otherwise than by auction, by the person selling the goods, on a document containing the particulars prescribed in regulation 13(1); and such a document issued to the buyer shall be treated for the purposes of paragraph (1)(a) above as a tax invoice provided by the person by whom the goods are deemed to be supplied in accordance with the said paragraph 6.
3
Where a registered taxable person provides a document to himself which purports to be a tax invoice in respect of a supply of goods or services to him by another taxable person registered in the United Kingdom, that document may, with the approval of the Commissioners, be treated as the tax invoice required to be provided by the supplier under paragraph (1)(a) above.
4
Where the person who makes a supply to which regulation 26 relates gives an authenticated receipt containing the particulars required under regulation 13(1) to be specified in a tax invoice in respect of it, that document shall be treated as the tax invoice required to be provided under paragraph (1)(a) above on condition that no tax invoice or similar document which was intended to be or could be construed as being a tax invoice for the supply to which the receipt relates is issued.
5
The documents specified in paragraphs (1), (2), (3) and (4) above shall be provided within thirty days of the time when the supply is treated as taking place under sections 4 and 5 of the Act, or within such longer period as the Commissioners may allow in general or special directions.
.
9
For regulation 13 there shall be substituted the following —
13
1
Subject to paragraph (2) below and regulation 15 and save as the Commissioners may otherwise allow, a registered taxable person providing a tax invoice in accordance with regulation 12 shall state thereon the following particulars:
a
an identifying number;
b
the time of the supply;
c
the date of the issue of the document;
d
the name, address and registration number of the supplier;
e
the name and address of the person to whom the goods or services are supplied;
f
the type of supply by reference to the following categories —
i
a supply by sale,
ii
a supply on hire purchase or any similar transaction,
iii
a supply by loan,
iv
a supply by way of exchange,
v
a supply on hire, lease or rental,
vi
a supply of goods made from the customer’s materials,
vii
a supply by sale on commission,
viii
a supply on sale or return or similar terms, or
ix
any other type of supply which the Commissioners may at any time by notice specify;
g
a description sufficient to identify the goods or services supplied;
h
for each description, the quantity of the goods or the extent of the services, the rate of tax and the amount payable, excluding tax, expressed in sterling;
i
the gross total amount payable, excluding tax, expressed in sterling;
j
the rate of any cash discount offered;
k
each rate of tax chargeable and the amount of tax chargeable, expressed in sterling, at each such rate; and
l
the total amount of tax chargeable, expressed in sterling.
2
Save as the Commissioners may otherwise allow, where a registered taxable person provides to a person in another member State a tax invoice, he shall state thereon the following particulars:
a
the information as specified in sub-paragraphs (a) to (g) and (j) of paragraph (1) above;
b
the letters “GB” as a prefix to his registration number;
c
the registration number, if any, of the recipient of the supply of goods or services and which registration number, if any, shall contain the alphabetical code of the member State in which that recipient is registered;
d
the gross amount payable, excluding tax;
e
where the supply is of a new means of transport (as defined in section 47A of the Act ), a description sufficient to identify it as such; and
f
where the supply of goods is a taxable supply, the information as specified in sub-paragraphs (k) and (l) of paragraph (1) above.
3
Where a taxable supply takes place as described in section 4(2)(c) or section 5(2) of the Act, any consignment or delivery note or similar document or any copy thereof issued by the supplier before the time of supply shall not, notwithstanding that it may contain all the particulars set out in paragraph (1) above, be treated as a tax invoice provided it is so endorsed.
4
Where a registered taxable person provides an invoice containing the particulars specified in paragraphs (1) and (3) above, and specifies thereon any goods or services which are the subject of an exempt or zero-rated supply, he shall distinguish on the invoice between the goods or services which are the subject of an exempt, zero-rated or other supply and state separately the gross total amount payable in respect of each.
.
10
For paragraph (1) of regulation 15 there shall be substituted the following —
1
Subject to paragraph (2) below, a registered taxable person who is a retailer shall not be required to provide a tax invoice, except that he shall provide such an invoice at the request of a customer who is a taxable person in respect of any supply to him; but, in that event, if, but only if, the consideration for the supply does not exceed £100 and the supply is other than to a person in another member State, the tax invoice need contain only the following particulars:
a
the name, address and registration number of the retailer;
b
the time of the supply;
c
a description sufficient to identify the goods or services supplied;
d
the total amount payable including tax; and
e
the rate of tax in force at the time of the supply.
.
11
For regulation 16 there shall be substituted the following —
16
Regulations 12, 13, 14 and 15 shall not apply to the following supplies made in the United Kingdom —
a
any zero-rated supply other than a supply for the purposes of acquisition;
b
any supply to which an order made under section 14(10) of the Act applies;
c
any supply on which tax is charged although it is not made for consideration;
d
any supply to which an order made under section 18 of the Act applies.
.
12
After regulation 18 there shall be inserted the following regulations —
Time of acquisition
18A
Where the time that goods are acquired from another member State falls to be determined in accordance with section 8B(1)(b) of the Act by reference to the day of the issue, in respect of the transaction in pursuance of which the goods are acquired, of an invoice of such description as the Commissioners may by regulations prescribe, the invoice shall be one which is issued by the supplier under the provisions of the law of the member State where the goods were supplied, corresponding in relation to that member State, to the provisions of regulations 12 and 13.
Supplies of land-special cases
18B
1
Where by or under any enactment an interest in, or right over, land is compulsorily purchased and, at the time determined in accordance with section 4(2) or (3) of the Act, the person (the grantor) from whom it is purchased does not know the amount of payment that he is to receive in respect of the purchase then goods or, as the case may require, services shall be treated as supplied each time the grantor receives any payment for the purchase.
2
Where a person (the grantor) grants or assigns the fee simple in any land, and at the time of the grant or assignment, the total consideration for it is not determinable, then goods shall be treated as separately and successively supplied at the following times —
a
the time determined in accordance with sections 4(2) or 5(1), (2), (3), (4) or (5) of the Act, as the case may require, and
b
the earlier of the following times —
i
whenever any part of the consideration which was not determinable at the time mentioned in sub-paragraph (a) above is received by the grantor, or
ii
whenever the grantor issues a tax invoice in respect of such a part.
.
13
In regulation 20 —
a
at the beginning of paragraph (1), there shall be inserted the following —
Except in relation to a supply to which subsections (3A) and (3B) of section 5 of the Act apply,
; and
b
there shall be added after paragraph (4) the following paragraph —
5
A supply such as is mentioned in paragraph (1)(a), (b) or (c) above to which subsections (3A) and (3B) of section 5 of the Act apply shall be treated as taking place on the day of the issue of a tax invoice in respect of the supply.
.
14
After regulation 20 there shall be inserted the following regulation —
Acquisitions of water, gas or any form of power, heat, refrigeration or ventilation
20A
Where goods such as are described in regulation 20(1)(a), (b) or (c) above are acquired from another member State and the whole or part of any consideration comprised in the transaction in pursuance of which the goods are acquired is payable periodically, or from time to time, goods shall be treated as separately and successively acquired on each occasion that the supplier issues, in respect of the transaction, an invoice such as is described in regulation 18A.
.
15
In regulation 21 —
a
at the beginning of paragraph (1), there shall be inserted the following words —
Except in relation to a supply such as is mentioned in section 4(2)(c) of the Act, or to a supply to which subsections (3A) and (3B) of section 5 of the Act apply,
; and
b
paragraph (3) shall be omitted.
16
For regulation 22 there shall be substituted the following —
22
Where any contract for the supply of goods (other than for a supply to which subsections (3A) and (3B) of section 5 of the Act apply) or for the supply of services, provides for the retention of any part of the consideration by a person pending full and satisfactory performance of the contract, or any part of it, by the supplier, goods or services (as the case may require) shall be treated as separately and successively supplied at the following times —
a
the time determined in accordance with section 4(2) or (3), or section 5(1), (2), (3), (4), (5) or (8) of the Act, as the case may require; and
b
the earlier of the following times —
i
the time that a payment in respect of any part of the consideration which has been retained, pursuant to the terms of the contract, is received by the supplier, or
ii
the time that the supplier issues a tax invoice relating to any such part.
.
17
For regulation 27 there shall be substituted the following —
27
Where under this Part of these Regulations a supply is treated as taking place each time that a payment (however expressed) is received or an invoice is issued, the supply is to be treated as taking place only to the extent covered by the payment or invoice.
.
18
In regulation 28, after “regulations 17”, there shall be inserted “, 18, 18B, 19, 20(1) to (4) and 21”.
19
For regulation 29 there shall be substituted the following —
Interpretation and longer periods
29
1
In this Part —
a
“exempt input tax” means input tax, or a proportion of input tax, which is attributable to exempt supplies in accordance with the method used under regulation 30 or approved or directed to be used under regulation 31 as the case may be;
b
“prescribed accounting period” means —
i
a prescribed accounting period such as is referred to in regulation 58; or
ii
where the first prescribed accounting period would otherwise be six months or longer, a special accounting period; save that this paragraph shall not apply where the reference to the prescribed accounting period is used solely in order to identify a particular return;
c
“special accounting period” means each of a succession of periods of the same length as the next prescribed accounting period which does not exceed three months; and —
i
the last such period shall end on the day before the commencement of that next prescribed accounting period;
ii
the first such period shall commence on the effective date of registration determined in accordance with Schedule 1 to the Act and end on the day before the commencement of the second such period;
d
the “tax year” of a taxable person means —
i
the first period of twelve calendar months commencing on the 1st day of April, May or June, according to the prescribed accounting periods allocated to him, next following his effective date of registration determined in accordance with Schedule 1 to the Act; or
ii
any subsequent period of twelve calendar months commencing on the day following the end of his first, or any subsequent, tax year;
save that the Commissioners may approve or direct that a tax year shall be a period of other than twelve calendar months or that it shall commence on a date other than that determined in accordance with paragraph (i) or (ii) above;
e
the “registration period” of a taxable person means the period commencing on his effective date of registration determined in accordance with Schedule 1 to the Act and ending on the day before the commencement of his first tax year.
1A
In this Part, any reference to goods or services shall be construed as including a reference to anything which is supplied by way of a supply of goods or a supply of services respectively.
.
20
In regulation 30 —
a
in paragraph (2)(a), after “imported” there shall be inserted “or acquired”;
b
in paragraph 3(b), there shall be substituted for paragraph (ii) the following —
ii
any surrender of an interest in, right over or licence to occupy land or the assignment of such an interest to the person to whom a surrender of the interest could be made;
; and
c
in paragraph (3)(c), for “acquired or imported” there shall be substituted “has imported, acquired or been supplied with”.
21
In regulation 32 —
a
after “importations” in the first place where that word occurs there shall be inserted “or acquisitions”;
b
for paragraph (b) there shall be substituted the following —
b
supplies specified in an order under section 15(2)(ba) of the Act ,
; and
c
after “importations” in the second place where that word occurs there shall be inserted “acquisitions”.
22
In regulation 37 —
a
in paragraph (1)(a), for “imported” there shall be substituted “the importation or acquisition of”;
b
for paragraph (1)(b) there shall be substituted the following —
b
in the case of a body corporate, tax on goods obtained for it before its incorporation, or on the supply of services before that time for its benefit or in connection with its incorporation, provided that the person to whom the supply was made or who paid tax on the importation or acquisition —
i
became a member, officer or employee of the body and was reimbursed, or has received an undertaking to be reimbursed, by the body for the whole amount of the price paid for the goods or services,
ii
was not at the time of the importation, acquisition or supply a taxable person, and
iii
imported, acquired or was supplied with the goods or received the services for the purpose of a business to be carried on by the body and has not used them for any purpose other than such business.
;
c
in paragraph (ii) of paragraph (2)(a), for “acquired” there shall be substituted “imported, acquired or was supplied with”; and
d
in paragraph (ii) of paragraph (2)(c), for “acquired” there shall be substituted “received”.
23
In paragraph (a) of regulation 37B , after “imported” there shall be inserted “or acquired”.
24
For sub-paragraph (a) of paragraph (4) of regulation 37C there shall be substituted the following —
a
where the owner is a registered person when he imports, acquires or is supplied with the item as a capital item, the first interval shall commence on the day of the importation, acquisition or supply and shall end on the day before the commencement of his tax year following that day;
.
25
In regulation 38 —
a
paragraphs (2) and (4) shall be omitted;
b
in paragraph (5), for “registered person” there shall be substituted “person registered in the United Kingdom” and after the words “United Kingdom” where they last occur there shall be inserted “to a place outside the member States”;
c
in paragraph (6), for the words from “regulations 52” onwards there shall be substituted the following —
regulations 52 and 54 “goods” does not include —
a motor vehicle; or
a boat intended to be exported under its own power.
;
d
in paragraph (11), for “United Kingdom” in each place where those words occur, there shall be substituted “member States”;
e
in paragraph (12), for “regulations 52, 53, 54 and 55” there shall be substituted “regulations 52 and 54”; and
f
for paragraph (14) there shall be substituted the following —
14
In regulations 57F and 57J “customs territory of the Community” means the territory specified in Article 1 of Council Regulation ( EEC ) No. 2151/84 as amended by the Act of Accession of Spain and Portugal .
.
26
In regulation 39 —
a
in sub-paragraph (vi) of paragraph (b), “and” shall be omitted;
b
in sub-paragraph (vii) of paragraph (b), for “mixed in warehouse);” there shall be substituted “mixed in warehouse), and”;
c
after sub-paragraph (vii) of paragraph (b) there shall be inserted the following sub-paragraph —
viii
section 20AA (power to allow reliefs);
;
d
for paragraph (c) there shall be substituted the following —
c
the Customs and Excise Management Act 1979 —
i
section 43(5) (provisions as to duty on re-imported goods),
ii
section 125(1) and (2) (valuation of goods for the purpose of ad valorem duties),
iii
section 126 (charge of excise duty on manufactured or composite imported articles), and
iv
section 127(1)(b) (determination of disputes as to duties on imported goods);
;
e
for paragraph (d) there shall be substituted the following —
d
the Customs and Excise Duties (General Reliefs) Act 1979 other than sections 8 and 9(b);
;
f
after paragraph (d) there shall be inserted the following paragraphs —
e
the Isle of Man Act 1979 —
sections 8 and 9 (removal of goods from Isle of Man to United Kingdom); and
f
the Tobacco Products Duty Act 1979 —
section 2(2) (remission or repayment of duty on tobacco products),
; and
g
for “are to have effect” there shall be substituted “are to apply”.
27
After regulation 39 there shall be inserted the following regulations —
Adaptations
39A
Section 125(3) of the Customs and Excise Management Act 1979 shall have effect in its application by virtue of section 24(1) of the Act as if the reference to the preceding subsections of that section included a reference to section 11 of the Act.
Regulations excepted
39B
There shall be excepted from the subordinate legislation which is to apply as mentioned in section 24(1) of the Act —
Regulations 16(4) and (5) and 19(1)(b) of the Excise Warehousing (Etc.) Regulations 1988 .
.
28
For regulation 40 there shall be substituted the following —
Community legislation excepted
40
1
The following Regulations and any implementing Regulations made thereunder shall be excepted from the Community legislation which is to apply as mentioned in section 24(1) of the Act —
a
Council Regulation (EEC) No. 2763/83 on processing for free circulation,
b
Council Regulation (EEC) No. 2473/86 on outward processing and standard exchange reliefs,
c
Council Regulation (EEC) No. 1970/88 on the triangular procedure for outward processing and standard exchange reliefs,
d
Council Regulation (EEC) No. 918/83 on conditional reliefs from duty on the final importation of goods, and
e
Council Regulation (EEC) No. 754/76 on returned goods relief.
2
The following Articles shall be excepted from the Community legislation which is to apply as mentioned in section 24(1) of the Act —
a
in Council Regulation (EEC) No. 3599/82 , Articles 24 to 27 inclusive (temporary importation on a partial relief basis),
b
in Commission Regulation (EEC) No. 1751/84 , Articles 29 to 31 inclusive (temporary importation on a partial relief basis),
c
in Council Regulation (EEC) No. 1999/85 , Articles 23 to 27 inclusive (drawback system of inward processing relief), and
d
in Council Regulation (EEC) No. 1854/89 , Article 19 (interest payable on a customs debt).
3
Council Regulation (EEC) No. 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and implementing Regulations made thereunder (end use relief), save and in so far as the said Regulations apply to goods admitted into territorial waters —
a
in order to be incorporated into drilling or production platforms, for purposes of the construction, repair, maintenance, alteration or fitting-out of such platforms, or to link such drilling or production platforms to the mainland, or
b
for the fuelling and provisioning of drilling or production platforms,
shall be excepted from the Community legislation which is to apply as mentioned in section 24(1) of the Act.
4
Commission Regulation (EEC) No. 2228/91 on inward processing relief , in so far as it applies to the drawback system of inward processing relief, shall be excepted from the Community legislation which is to apply as mentioned in section 24(1) of the Act.
.
29
In regulation 41 —
a
after “post” there shall be inserted “from places outside the member States”;
b
for “£1,300” there shall be substituted “£2,000”; and
c
after “services by him” there shall be inserted “or on the acquisition of goods by him from another member State”.
30
For regulation 42 there shall be substituted the following —
42
1
Subject to such conditions as the Commissioners may impose, the tax chargeable on the importation of goods from a place outside the member States shall not be payable where —
a
a taxable person makes a supply of goods which is to be zero-rated in accordance with sub-paragraphs (a)(i), (ii) and (b) of section 16(7) of the Act;
b
the goods so imported are the subject of that supply; and
c
the Commissioners are satisfied that —
i
the importer intends to remove the goods to another member State; and
ii
the importer is importing the goods in the course of a supply by him of those goods in accordance with the provisions of sub-paragraphs (a)(i), (ii) and (b) of section 16(7) of the Act and any regulations made thereunder.
2
As a condition of granting the relief afforded by paragraph (1) above the Commissioners may require the deposit of security, the amount of which shall not exceed the amount of tax chargeable on the importation.
3
The relief afforded by paragraph (1) above shall continue to apply provided that the importer —
a
removes the goods to another member State within one month of the date of importation or within such longer period as the Commissioners may allow; and
b
supplies the goods in accordance with sub-paragraphs (a)(i), (ii) and (b) of section 16(7) of the Act and any regulations made thereunder.
.
31
Regulation 44 shall be omitted.
32
For regulation 45 there shall be substituted the following —
45
Subject to such conditions as the Commissioners may impose, the tax chargeable on the importation of goods from a place outside the member States which have been previously exported from the member State shall not be payable if the Commissioners are satisfied that —
a
the importer is not a taxable person or, if he is, the goods are imported otherwise than in the course of his business;
b
the goods were last exported from the member States by him or on his behalf;
c
the goods —
i
were supplied, acquired in or imported into a member State before their export, and any purchase tax or tax due on that supply, acquisition or importation was paid and neither has been, nor will be, refunded, or
ii
are imported by the person who made them;
d
the goods were not exported free of tax by reason of the zero-rating provisions of subsections (6) and (7) of section 16 of the Act or regulations made thereunder or free of purchase tax or in accordance with provisions of the law of another member State corresponding, in relation to that member State, to those provisions;
e
the goods have not been subject to process or repair outside the member States other than necessary running repairs which did not result in any increase in the value of the goods; and
f
the goods —
i
were at the time of exportation intended to be re-imported, or
ii
have been returned for repair or replacement or after rejection by a customer outside the member States or because it was not possible to deliver them to such customer, or
iii
were prior to the time of exportation in private use and possession in the member States.
.
33
For regulation 46 there shall be substituted the following —
46
Subject to such conditions as the Commissioners may impose, the tax chargeable on the importation of goods from a place outside the member States which have been previously exported from the member States shall not be payable if the Commissioners are satisfied that —
a
the importer is a taxable person importing the goods in the course of his business;
b
the goods were last exported from the member States by him or on his behalf;
c
the goods have not been subject to process or repair outside the member States other than necessary running repairs which did not result in any increase in the value of the goods;
d
the goods —
i
were owned by him at the time of exportation and have remained his property, or
ii
were owned by him at the time of exportation and have been returned after rejection by a customer outside the member States or because it was not possible to deliver them to such customer, or
iii
have been returned from the continental shelf; and
e
if the goods were supplied in, acquired in or imported into a member State before their export, any tax chargeable on that supply, acquisition or importation was accounted for or paid and neither has been, nor will be, refunded.
.
34
In regulation 47 —
a
after “art”, in the first place where that word occurs, there shall be inserted “from a place outside the member States” and after the words “United Kingdom”, in the first place where they occur, there shall be inserted “to a place outside the member States”;
b
in paragraph (1)(a) , there shall be substituted for paragraph (i) the following —
i
it was supplied in, acquired in or imported into the United Kingdom before its export, and any purchase tax or tax due on that supply, acquisition or importation was accounted for or paid and neither has been, nor will be, refunded or deducted, and
; and
c
in paragraph (2), for “abroad” there shall be substituted “outside the member States”.
35
In regulation 48 —
a
after “goods”, in the first place where that word occurs, there shall be inserted “from a place outside the member States”;
b
after “exported” there shall be inserted “from the member States”;
c
for “abroad”, in each place where that word occurs, there shall be substituted “outside the member States”; and
d
in paragraph (b), for “a person outside the United Kingdom”, there shall be substituted “any other person”.
36
In regulation 49, after “exported” there shall be inserted “to a place outside the member States”.
37
In regulation 50, after “exported” there shall be inserted “to a place outside the member States”.
38
In regulation 51 —
a
in paragraph (1)(a), after “export” there shall be inserted “to a place outside the member States”; and
b
in paragraph (1)(b), after “exported” there shall be inserted “to a place outside the member States”.
39
For regulation 52 there shall be substituted the following —
Supplies to persons departing from the member States
52
Where the Commissioners are satisfied that —
a
goods have been supplied to, and delivered direct to a ship or aircraft on behalf of,
i
a member, being an overseas visitor, of the crew of any ship or aircraft departing from the United Kingdom or the Isle of Man to an immediate destination outside the member States, or
ii
a person who is not an overseas visitor, who has been resident in the member States for at least 365 days in the two years immediately preceding the date of the supply of the said goods and who, at the time of the said supply intends to depart from the United Kingdom or the Isle of Man for an immediate destination outside the member States and remain outside the member States for a period of at least 12 months; and
b
save as they may allow, the goods were produced to the proper officer on exportation; and
c
the goods were exported in that ship or aircraft or in such other ship or aircraft as the Commissioners may allow,
the supply, subject to such conditions as they may impose, shall be zero-rated.
.
40
Regulation 53 shall be omitted.
41
In regulation 54 —
a
for paragraph (1)(a), there shall be substituted the following —
a
goods have been supplied to a person who is an overseas visitor and at the time of the supply intended to depart from the member States within 3 months from that date and that the goods should accompany him;
;
b
in paragraph 1(b), for “proper officer on exportation”, there shall be substituted the following —
competent authorities for the purposes of the common system of value added tax in the member State from which the goods were finally exported to a place outside the member States
;
c
in paragraph 1(c), after “exported”, there shall be inserted “to a place outside the member States”; and
d
in paragraph (2), for “the United Kingdom”, there shall be substituted “the member States”.
42
Regulations 55 and 55A shall be omitted.
43
In regulations 56 and 57 —
a
for “the United Kingdom”, in each place where those words occur, there shall be substituted “the member States”; and
b
for “acquire”, in each place where that word occurs, there shall be substituted “purchase”.
44
After regulation 57 there shall be inserted the following regulations —
Supplies to persons taxable in another member State
57A
Where the Commissioners are satisfied that —
a
a supply of goods by a taxable person involves their removal from the United Kingdom;
b
that supply is to a person taxable in another member State; and
c
the goods have been removed to another member State,
the supply, subject to such conditions as they may impose, shall be zero-rated.
Supplies of goods subject to excise duty to persons who are not taxable in another member State
57B
Where the Commissioners are satisfied that —
a
a supply by a taxable person of goods subject to excise duty involves their removal from the United Kingdom to another member State;
b
that supply is other than to a person taxable in another member State and the place of supply is not, by virtue of section 6(2C) of the Act, treated as outside the United Kingdom; and
c
the goods have been removed to another member State in accordance with the provisions of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 ,
the supply, subject to such conditions as they may impose, shall be zero-rated.
Supplies of new means of transport to persons departing to another member State
57C
The Commissioners may, on application by a person who is not taxable in another member State, and who intends —
a
to purchase a new means of transport in the United Kingdom; and
b
to remove that new means of transport to another member State,
permit that person to purchase a new means of transport without payment of tax, for subsequent removal to another member State within two months of the date of supply and its supply, subject to such conditions as they may impose, shall be zero-rated.
Territories to be treated as excluded from or included in the territory of the Community and of the member States
57D
1
For the purposes of the Act the following territories shall be treated as excluded from the territory of the Community —
i
the Channel Islands;
ii
Andorra;
iii
Jungholz and Mittelberg (Kleines Walsertal) (Federal Republic of Germany); and
iv
San Marino.
2
For the purposes of the Act the following territories shall be treated as excluded from the territory of the member States and the territory of the Community —
i
the Canary Islands (Kingdom of Spain);
ii
the overseas departments of the French Republic (Guadeloupe, Martinique, Reunion, St. Pierre and Miquelon and French Guiana); and
iii
Mount Athos (Hellenic Republic).
57E
For the purposes of the Act the following territories shall be treated as included in the territory of the member States and the territory of the Community —
i
the Principality of Monaco (French Republic); and
ii
the Isle of Man (United Kingdom).
Entry and exit formalities
57F
1
Where goods enter the United Kingdom from the territories prescribed in regulation 57D the formalities relating to the entry of goods into the customs territory of the Community contained in Council Regulation (EEC) No. 4151/88 and the Customs Controls on Importation of Goods Regulations 1991 shall be completed.
2
Where goods are exported from the United Kingdom to the territories prescribed in regulation 57D the formalities relating to the export of goods to a place outside the customs territory of the Community contained in Articles 161, 182 and 183 of Council Regulation (EEC) No. 2913/92 and implemented in Commission Regulation (EEC) No. 3269/92 shall be completed.
Use of the internal Community transit procedure
57G
Where goods enter the United Kingdom from the territories prescribed in regulation 57D and the said goods are intended for another member State, or other destination outside the United Kingdom transport of the goods to which involves their passage through another member State, the internal Community transit procedure specified in Article 3(3) of Council Regulation (EEC) No. 2726/90 shall apply.
Customs and excise legislation to be applied
57H
Subject to regulation 57I, where goods are imported into the United Kingdom from the territories prescribed in regulation 57D customs and excise legislation shall apply (so far as relevant) in relation to any tax chargeable upon such importation with the same exceptions and adaptations as are prescribed in regulations 39, 39A, 39B and 40 in relation to the application of section 24(1) of the Act.
57I
Where goods are imported into the United Kingdom from the territories prescribed in regulation 57D(2), section 4 of the Finance (No. 2) Act 1992 (enforcement powers) shall apply in relation to any tax chargeable upon such importation as if references in that section to “member States” excluded the territories prescribed in regulation 57D(2).
57J
Where goods are exported from the United Kingdom to the territories prescribed in regulation 57D the provisions of Articles 161, 182 and 183 of Council Regulation (EEC) No. 2913/92 (export of goods to a place outside the customs territory of the Community) and Commission Regulation (EEC) No. 3269/92 shall apply for the purpose of ensuring the correct application of the zero-rate of tax to such goods.
57K
Subject to regulation 57L, where goods are exported from the United Kingdom to the territories prescribed in regulation 57D the provisions made by or under the Customs and Excise Management Act 1979 in relation to the exportation of goods to places outside the member States shall apply (so far as relevant) for the purpose of ensuring the correct application of the zero-rate of tax to such goods.
57L
Where goods are being dispatched or transported from the United Kingdom to the territories prescribed in regulation 57D(2), section 4 of the Finance (No. 2) Act 1992 (enforcement powers) shall apply to such goods as if references in that section to “member States” excluded the territories prescribed in regulation 57D(2).
.
45
After regulation 58 there shall be inserted the following regulation —
Accounting for tax on an acquisition by reference to value shown on an invoice
58A
Where the time of the acquisition of any goods from another member State is determined by reference to the issue of an invoice such as is described in regulation 18A, tax shall be accounted for and paid in respect of the acquisition only on so much of its value as is shown on that invoice.
.
46
After regulation 60 there shall be inserted the following regulation —
Accounting etc. by reference to the duty point
60A
Where in respect of —
a
any supply by a taxable person of dutiable goods, or
b
an acquisition by any person from another member State of dutiable goods,
the time of supply or acquisition, as the case may be, precedes the duty point in relation to those goods, the tax in respect of that supply or acquisition shall be accounted for and paid, and any question as to the inclusion of any duty in the value of the supply or acquisition shall be determined, by reference to the duty point or by reference to such later time as the Commissioners may allow.
.
47
For paragraph (1A) of regulation 62 there shall be substituted the following —
1A
At the time of claiming deduction of input tax in accordance with paragraph (1) above, a person shall, if the claim is in respect of —
a
a supply from another taxable person, hold the document which is required to be provided under regulation 12;
b
a supply under section 7(1) of the Act , hold the relative invoice from the supplier;
c
an importation of goods, hold a document showing the claimant as importer, consignee or owner and showing the amount of tax charged on the goods and authenticated or issued by the proper officer;
d
goods which have been removed from warehouse, hold a document authenticated or issued by the proper officer showing the claimant’s particulars and the amount of tax charged on the goods;
e
an acquisition by him from another member State of any goods, other than a new means of transport, hold a document required by the authority in that other member State to be issued showing his registration number including the prefix “GB”, the registration number of the supplier including the alphabetical code of the member State in which the supplier is registered, the consideration for the supply exclusive of value added tax, the date of issue of the document and a description sufficient to identify the goods supplied; or
f
an acquisition by him from another member State of a new means of transport, hold a document required by the authority in that other member State to be issued showing his registration number including the prefix “GB”, the registration number of the supplier including the alphabetical code of the member State in which the supplier is registered, the consideration for the supply exclusive of value added tax, the date of issue of the document and a description sufficient to identify the acquisition as a new means of transport as specified in section 47A of the Act;
provided that where the Commissioniers so direct, either generally or in relation to particular cases or classes of cases, a claimant shall hold, instead of the document or invoice (as the case may require) specified in sub-paragraph (a), (b), (c), (d), (e) or (f) above, such other documentary evidence of the charge to tax as the Commissioners may direct.
.
48
After regulation 64 there shall be inserted the following regulations —
Notification of acquisition of new means of transport by non-taxable persons and payment of tax
64A
1
Where —
a
a taxable acquisition of a new means of transport takes place in the United Kingdom;
b
the acquisition is not in pursuance of a taxable supply; and
c
the person acquiring the goods is not a taxable person at the time of the acquisition,
the person acquiring the goods shall notify the Commissioners of the acquisition within seven days of the time of the acquisition or the arrival of the goods in the United Kingdom, whichever is the later.
2
The notification shall be in writing in the English language and shall contain the following particulars:
a
the name and current address of the person acquiring the new means of transport;
b
the time of the acquisition;
c
the date when the new means of transport arrived in the United Kingdom;
d
a full description of the new means of transport which shall include any registration mark allocated to it by any competent authority in another member State prior to its arrival in the United Kingdom and any chassis, hull or airframe identification number and engine number;
e
the consideration for the transaction in pursuance of which the new means of transport was acquired;
f
the name and address of the supplier in the member State from which the new means of transport was acquired;
g
the place where the new means of transport can be inspected; and
h
the date of the notification.
3
The notification shall include a declaration, signed by the person who is required to make the notification or a person authorised in that behalf in writing, that all the information entered in it is true and complete.
4
The notification shall be made at, or sent to, any office designated by the Commissioners for the receipt of such notifications.
5
Any person required to notify the Commissioners of an acquisition of a new means of transport shall pay the tax due upon the acquisition at the time of notification or within thirty days of the Commissioners issuing a written demand to him detailing the tax due and requesting payment.
6
In this regulation “competent authority” means an authority having powers under the laws in force in any member State to register a vehicle for road use in that member State.
First entry into service of a means of transport
64B
1
For the purposes of section 47A of the Act a means of transport is to be treated as having first entered into service in the following circumstances —
a
in the case of a ship or aircraft —
i
when it is delivered from its manufacturer to its first purchaser or owner, or its first being made available to its first purchaser or owner, whichever is the earlier; or
ii
if its manufacturer takes it into use for demonstration purposes, its being first taken into such use, and
b
in the case of a motorized land vehicle —
i
its first registration for road use by the competent authority in the member State of its manufacture or when a liability to register for road use is first incurred in the member State of its manufacture, whichever is the earlier; or
ii
if it is not liable to be registered for road use in the member State of its manufacture, its removal by its first purchaser or owner, or its first delivery or its being made available to its first purchaser, whichever is the earlier; or
iii
if its manufacturer takes it into use for demonstration purposes, its first being taken into such use.
2
Where the times specified in paragraph (1) of this regulation cannot be established to the Commissioners' satisfaction, a means of transport is to be treated as having first entered into service on the issue of an invoice relating to the first supply of the means of transport.
3
In this regulation —
“registration” means registration for road use in a member State corresponding in relation to that member State to registration in accordance with the Vehicles (Excise) Act 1971 ;
“competent authority” means an authority having powers under the laws in force in any member State to register a vehicle for road use in that member State.
Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of tax
64C
1
Where —
a
a taxable acquisition of goods subject to excise duty takes place in the United Kingdom;
b
the acquisition is not in pursuance of a taxable supply; and
c
the person acquiring the goods is not a taxable person at the time of the acquisition,
the person acquiring the goods shall notify the Commissioners of the acquisition at the time of the acquisition or the arrival of the goods in the United Kingdom, whichever is the later.
2
The notification shall be in writing in the English language and shall contain the following particulars:
a
the name and current address of the person acquiring the goods;
b
the time of the acquisition;
c
the date when the goods arrived in the United Kingdom;
d
the value of the goods including any excise duty payable; and
e
the tax due upon the acquisition.
3
The notification shall include a declaration, signed by the person who is required to make the notification, that all the information entered in it is true and complete.
4
Any person required to notify the Commissioners of an acquisition of goods subject to excise duty shall pay the tax due upon the acquisition at the time of notification and, in any event, not later than the last day on which he is required by this regulation to make such notification.
5
Where a person required to make the notification dies or becomes incapacitated and control of his assets passes to another person, being a personal representative, trustee in bankruptcy, receiver, liquidator or person otherwise acting in a representative capacity, that other person shall, so long as he has such control, be required to make the notification referred to in this regulation provided that the requirement to pay the tax due upon the acquisition shall only apply to that other person to the extent of the assets of the deceased or incapacitated person over which he has control and, save to the extent aforesaid, this regulation shall apply to such person so acting, as if he were the deceased or incapacitated person.
.
49
In the Schedule —
a
for the forms numbered 1, 4 and 5 there shall be substituted respectively the forms numbered 1, 4 and 5 in the Schedule to these Regulations; and
b
there shall be inserted after the form numbered 5 the forms numbered 6, 7 and 8 in the Schedule to these Regulations.
Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London,
SE1 9PJ
8th December 1992


type: legislation

jurisdiction: UK

text:
1
These Regulations may be cited as the Local Authorities (Capital Finance) (Approved Investments) (Amendment) Regulations 1992 and shall come into force on 6th July 1992.
2
The Local Authorities (Capital Finance) (Approved Investments) Regulations 1990 shall be amended by the addition of the following paragraph at the end of Part II of the Schedule:
28
A district council established under the Local Government Act (Northern Ireland) 1972 .
.
Michael Howard
Secretary of State for the Environment
5th June 1992
David Hunt
Secretary of State for Wales
5th June 1992


text:
Citation and commencement
1
1
This Order may be cited as the Housing (Right to Buy) (Prescribed Persons) Order 1992 and shall come into force on 17th August 1992.
2
This Order shall not apply in relation to claims to exercise the right to buy, the right to a shared ownership lease or the right to acquire an additional share, where in each case the tenant’s notice under section 122(1) of the Housing Act 1985 or, as the case may be, the notice mentioned in paragraph 1(2) of Schedule 8 to that Act was served before 17th August 1992.
Revocation
2
The Housing (Right to Buy) (Prescribed Persons) Order 1984 and the Housing (Right to Buy) (Prescribed Persons) Order 1989 are hereby revoked.
Prescribed persons
3
The persons listed in the Schedule to this Order and any predecessor of any of those persons are prescribed for the purposes of section 130(2)(a) of, and paragraph 8 of Schedule 4 to, the Housing Act 1985.
Prescribed circumstances
4
1
Subject to paragraph (2) below, all circumstances are prescribed for the purposes of section 130(2)(a) of, and paragraph 8 of Schedule 4 to, the Housing Act 1985.
2
In relation to the Trinity House the following circumstances only are prescribed:
the interest of the landlord belongs to the Trinity House and the dwelling-house is held in connection with the functions of the Trinity House as a general light-house authority within the meaning of section 634 of the Merchant Shipping Act 1894 .
Michael Howard
Secretary of State for the Environment
15th July 1992
David Hunt
Secretary of State for Wales
15th July 1992


text:
1
These Regulations may be cited as the Housing (Change of Landlord) (Payment of Disposal Cost by Instalments) (Amendment) Regulations 1992 and shall come into force on 1st April 1992.
2
In the Housing (Change of Landlord) (Payment of Disposal Cost by Instalments) Regulations 1990 , in regulation 3(3) (payment by instalments) for “11.50 per cent.” there is substituted “10.99 per cent.”.
3
Regulation 2 above does not apply in respect of any period before 1st April 1992 notwithstanding that interest included in the amount of an instalment is paid after 1st April 1992.
Michael Heseltine
Secretary of State for the Environment
5th March 1992
David Hunt
Secretary of State for Wales
9th March 1992


text:
1
This Order may be cited as the Food Safety Act 1990 (Commencement No. 3) Order 1992.
2
Section 59(4) of the Food Safety Act 1990 shall come into force on 3 April 1992 insofar as it relates to the repeals in Schedule 5 to the Act of sections 16 to 20, Part IV, section 92 (insofar as it relates to section 16(2)) and section 93 (insofar as it relates to section 18(4)) of the Food Act 1984 .
In witness whereof the Official Seal of the Minister of Agriculture, Fisheries and Food is hereunto affixed on
John Gummer
Minister of Agriculture, Fisheries and Food
13th January 1992.
Signed by authority of the Secretary of State for Health.
Stephen Dorrell
Parliamentary Under Secretary of State,
Department of Health
13th January 1992
David Hunt
Secretary of State for Wales
13th January 1992


text:
Title, extent, commencement and interpretation
1
1
These Regulations, which extend to Great Britain, may be cited as the Olive Oil (Marketing Standards) (Amendment) Regulations 1992 and shall come into force on1st November 1992.
2
In these Regulations “the principal Regulations ” means the Olive Oil (Marketing Standards) Regulations 1987 .
Amendment of the principal Regulations
2
1
In regulation 2(1) of the principal Regulations, in the definition of “the Council Regulation”, for the words “ Council Regulation ( EEC ) No. 1915/87 ” there shall be substituted the words “Council Regulations (EEC) No. 1915/87 and (EEC)No. 356/92 ”.
2
In regulation 2(1) of the principal Regulations, in the definition of “oil”, there shall be inserted immediately after the words “the Annex to that Regulation” the words “as read with Commission Regulation (EEC) No. 2568/91 (as amended) ”.
3
In regulation 4(1) of the principal Regulations there shall be inserted immediately after the words “as read with the Annex thereto” the words “and with Commission Regulation (EEC) No. 2568/91 (as amended)”.
4
In regulation 4(3) of the principal Regulations there shall be inserted immediately after the words “with that Annex” the words “and with Commission Regulation (EEC) No. 2568/91 (as amended)”.
5
Immediately after regulation 5 of the principal Regulations there shall be inserted the following regulation —
Methods of analysis
5A
Where, for the purposes of enforcing these Regulations, an analysis is made of any oil, the method, or methods, of such analysis shall be that, or those, prescribed by Commission Regulation (EEC) No. 2568/91 (as amended).
.
In witness whereof the Official Seal of the Minister of Agriculture, Fisheries and Food is hereunto affixed on
John Selwyn Gummer
Minister of Agriculture, Fisheries and Food
12th October 1992.
Hector Monro
Parliamentary Under Secretary of State, Scottish Office
14th October 1992


text:
1
These Regulations may be cited as the Civil Aviation (Route Charges for Navigation Services) (Fourth Amendment) Regulations 1992 and shall come into force on 1st September 1992.
2
The Civil Aviation (Route Charges for Navigation Services) Regulations 1989 shall be amended as follows:
1
For Schedule 2 thereof there shall be substituted —
SCHEDULE 2
SPECIFIED AIRSPACES
Regulations 3(1), 6(1) and 7
(1) (2) (3) (4) Country Publication in which FIRS are described Unit Rate in ECUs Established at a Rate of Exchange of
† Excluding Shanwick FIR
Austria AIP Austria 54.82 1 ECU = 14.4587 Sch Belgium AIP Belgique 70.91 1 ECU = 42.2887 BF Cyprus AIP Cyprus 15.98 1 ECU = 0.559973 £Cy France AIP France (France Metropolitane) 59.31 1 ECU = 6.97234 FF Germany AIP Germany 71.35 1 ECU = 2.05434 DM Greece AIP Greece 17.71 1 ECU = 224.787 Dra Ireland, Republic of AIP Ireland 24.21 1 ECU = 0.767997 £Ir Malta AIP Malta 79.78 1 ECU = 0.393039 Lm Netherlands AIP Netherlands 50.46 1 ECU = 2.31441 G Portugal AIP Portugal 49.66 1 ECU = 177.334 Esc Santa Maria FIRS-14.49 Spain AIP Espana Madrid & Barcelona 1 ECU = 128.669 Pts FIRS-41.86 Canaries FIRS-51.13 Switzerland AIP Switzerland 83.14 1 ECU = 1.78054 SF Turkey AIP Turkey 43.10 1 ECU = 5029.97 LT United Kingdom United Kingdom Air Pilot † 95.68 1 ECU = £0.697132
2
For Schedule 3 thereof there shall be substituted —
SCHEDULE 3
Regulation 7
(1) (2) (3) Aerodromes of departure (or of first destination) situated Aerodromes of first destination (or of departure) Amount of the charge in ECUs
ZONE 1 — between WO1400 and W11000 and North of N5500 with the exception of Iceland Frankfurt 1372.90 London 936.96 Paris 1212.04 Prestwick 490.84 ZONE II — between WO4000 and W11000 and N2800 and N5500 Abidjan 187.65 Amman 1742.09 Amsterdam 901.32 Athens 1198.74 Banjul 181.85 Barcelona 717.86 Basle 905.74 Belfast 208.98 Belgrade 1455.16 Berlin 1159.19 Birmingham 513.24 Bordeaux 506.00 Brussels 843.65 Budapest 1456.64 Cairo 1689.45 Cardiff 323.26 Casablanca 434.30 Cologne-Bonn 969.84 Copenhagen 823.11 Dakar 190.98 Dublin 139.22 Dubrovnik 1397.91 Dusseldorf 1012.85 Frankfurt 1095.44 Geneva 856.81 Glasgow 316.36 Hamburg 1031.51 Helsinki 533.89 Jeddah 1098.48 Lagos 182.72 Las Palmas 548.64 (Canary Islands) Lille 747.68 Lisbon 488.08 Llubljana 1333.50 London 596.46 Luxembourg 973.80 Lyons 792.41 Maastricht 919.40 Madrid 523.48 Malaga 726.49 Manchester 463.53 Manston 668.82 Milan 973.24 Monrovia 181.85 Moscow 555.27 Munich 1321.33 Nantes 474.12 Naples 1017.81 Newcastle 502.39 Nice 984.43 Oporto 344.48 Oslo 554.94 Ostend 756.06 Paris 729.72 Ponta Delgada 188.66 (Azores) Prague 1199.22 Prestwick 316.36 Riyadh 1577.89 Rome 1014.99 Sal Island 212.28 (Cape Verde) Santa Maria 201.85 (Azores) Santiago 244.20 Shannon 92.00 Stockholm 554.94 Stuttgart 1104.42 Tel-Aviv 1514.00 Tenerife 506.72 Toulouse-Blagnac 664.05 Turin 1069.34 Vienna 1424.91 Warsaw 763.01 Zagreb 1455.16 Zurich 1053.57 ZONE III — West of W11000 and between N2800 and N5500 Amsterdam 1036.35 Copenhagen 855.38 Dusseldorf 1117.76 Frankfurt 1148.50 Geneva 1340.14 London 875.68 Luxembourg 1232.88 Madrid 395.02 Manchester 694.93 Milan 1046.37 Paris 981.41 Prestwick 438.21 Shannon 87.64 Zurich 1430.76 ZONE IV — West of WO4000 and between N2000 and N2800 (including Mexico) Amsterdam 941.61 Berlin 1054.87 Brussels 822.97 Cologne Bonn 998.18 Copenhagen 864.08 Dusseldorf 986.83 Frankfurt 996.84 Helsinki 540.59 London 601.15 Madrid 732.75 Manchester 424.26 Milan 912.67 Munich 1137.43 Oslo 547.29 Paris 588.65 Prague 1202.24 Rome 974.65 Sal Island 118.67 (Cape Verde) Santa Maria 203.00 (Azores) Shannon 193.45 Stockholm 603.36 Vienna 1369.10 Zurich 955.28 ZONE V — West of WO4000 and between the equator and N2000 Amsterdam 1106.46 Basle 1168.92 Bordeaux 898.52 Cologne-Bonn 1080.99 Dusseldorf 1062.00 Frankfurt 1117.77 Helsinki 719.71 Las Palmas 659.04 (Canary Islands) Lisbon 664.13 London 877.79 Lyons 1091.59 Madrid 837.23 Manchester 677.30 Marseilles 1199.37 Milan 1249.59 Munich 1206.83 Nantes 733.52 Oporto 645.77 Paris 943.57 Porto Santo 408.83 (Madeira) Prestwick 417.31 Rome 1281.67 Santa Maria 265.60 (Azores) Santiago 618.04 Shannon 316.42 Stockholm 1253.95 Tenerife 653.93 Toulouse-Blagnac 1027.81 Zurich 1166.34
Signed by authority of the Secretary of State for Transport
Caithness
Minister of State,
Department of Transport
29th July 1992


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Town and Country Planning (Use Classes) (Amendment) Order 1992 and shall come into force on 31st March 1992.
2
In this Order “the principal Order ” means the Town and Country Planning (Use Classes) Order 1987 .
Special Industrial Uses
2
1
In article 3 of the principal Order (use classes) —
a
in paragraph (4), for “classes B3 to B7” substitute “classes B4 to B7”;
b
in paragraph (6), after sub-paragraph (g) insert “(h) for any work registrable under the Alkali, etc. Works Regulation Act 1906” .
2
In Part B of the Schedule to the principal Order —
a
in Class B2, for “classes B3 to B7” substitute “classes B4 to B7”;
b
omit Class B3 (Special Industrial Group A).
Michael Heseltine
Secretary of State for the Environment
10th March 1992
David Hunt
Secretary of State for Wales
10th March 1992


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Royal Scottish National Hospital and Community National Health Service Trust (Establishment) Order 1992 and shall come into force on 1st October 1992.
2
In this Order unless the context otherwise requires —
“ the Act ” means the National Health Service (Scotland) Act 1978;
“establishment date” means 1st October 1992;
“operational date” has the meaning assigned to it in paragraph 3(1)(e) of Schedule 7A to the Act ;
“the trust” means the Royal Scottish National Hospital and Community National Health Service Trust established by article 2 of this Order.
Establishment of the trust
2
There is hereby established an NHS trust which shall be called the Royal Scottish National Hospital and Community National Health Service Trust.
Nature and functions of the trust
3
1
The trust is established for the purpose specified in section 12A(1)(a) of the Act .
2
The trust’s functions (which include functions which the Secretary of State considers appropriate in relation to the provision of services by the trust for one or more health boards) shall be to own and manage the hospital establishment known as the Royal Scottish National Hospital, Larbert, and establishments associated with the hospital, including management of the facilities provided at and from those establishments, and also including the management of the teaching and research facilities associated with those establishments and the support services related thereto.
Directors of the trust
4
The trust shall have, in addition to the chairman, 5 non-executive directors and 5 executive directors.
Operational date and accounting date of the trust
5
1
The operational date of the trust shall be 1st April 1993.
2
The accounting date of the trust shall be 31st March.
Limited functions before operational date
6
Between its establishment date and its operational date in order to enable it to begin to operate satisfactorily from the operational date the trust shall have the limited functions —
a
of entering into NHS contracts;
b
of entering into other contracts including contracts of employment;
c
of acquiring or disposing of land and other property; and
d
of doing such other things as are reasonably necessary for the said purposes.
Assistance by health boards before operational date
7
1
The Forth Valley Health Board shall —
a
until the operational date, make such staff and facilities available to the trust as are required to enable the trust to carry out its limited functions pending the transfer or appointment of staff to or by the trust and the transfer of facilities to the trust;
b
make available such premises as are required to enable the trust to carry out its limited functions pending the transfer of those premises to the trust.
2
The Forth Valley Health Board shall discharge the liabilities of the trust, incurred between the establishment date and the operational date, that are of a description specified in paragraph (3) of this article.
3
The liabilities referred to in the preceding paragraph are —
a
liability for the remuneration and travelling or other allowances of the chairman and non-executive directors of the trust;
b
liability for the travelling or other allowances of the members of committees and sub-committees of the trust who are not also directors of the trust;
c
liability for the remuneration of persons employed by the trust; and
d
any other liability which may reasonably be incurred by the trust for the purpose of enabling it to begin to operate satisfactorily with effect from the operational date.
4
The health board specified for the purposes of paragraph 3 (1) of Schedule 7A to the Act (body which is to make the scheme under section 12B of the Act for the transfer of staff) in relation to the trust shall be the Forth Valley Health Board.
Restriction on disposal of assets
8
The sum specified for the purposes of paragraph 6(2)(d) of Schedule 7A to the Act (maximum value of freely disposable assets) in relation to the trust shall be £500,000.
Ian Lang
One of Her Majesty’s Principal Secretaries of State
St Andrew’s House,
Edinburgh
28th September 1992


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Medicines (Applications for Grant and Renewal of Licences) (Miscellaneous Amendments) Regulations 1992, and shall come into force on 3rd April 1992.
2
In these Regulations —
a
“the Principal Regulations ” means the Medicines (Applications for Product Licences and Clinical Trial Certificates and Animal Test Certificates) Regulations 1971 ; and
b
“the Renewal Regulations ” means the Medicines (Renewal Applications for Licences and Certificates) Regulations 1974 .
Amendment of regulation 2(1) of the Principal Regulations
2
In regulation 2(1) of the Principal Regulations (interpretation) —
a
after the definition of “the Act” there shall be inserted the following: —
“allergen product” means any product which is intended to identify or induce a specific acquired alteration in the immunological response to an allergising agent;
b
after the definition of “approved name” there shall be inserted the following: —
“blood product” means any industrially prepared medicinal product for human use derived from human blood or human plasma and includes albumin, coagulating factors and immunoglobulins of human origin, but does not include whole human blood, human plasma or blood cells of human origin;
;
c
after the definition of “clinical trial certificate” and “animal test certificate” there shall be inserted —
“generator” means any system incorporating a fixed parent radionuclide from which is produced a daughter radionuclide which is to be removed by elution or by any other method and used in a radiopharmaceutical;
;
d
at the end of the definition of “medicinal product” there shall be added the words “and any generator, kit or precursor as defined in regulation 1(2) of the Medicines Act 1968 (Application to Radiopharmaceutical-associated Products) Regulations 1992” ;
e
after the definition of “proprietary medicinal product” and “ready-made veterinary drug”, there shall be inserted the following: —
“radiopharmaceutical” means any medicinal product for human use which, when ready for use, contains one or more radioactive isotopes which are included for a medicinal purpose;
;
f
after the definition of “standard provisions for licences and certificates” there shall be inserted —
“vaccine”, “toxin” and “serum” means any such product for human use and include any agent which is used —
a
to produce active immunity;
b
to diagnose immunity; or
c
to produce passive immunity.
.
Insertion of regulation 4A into the Principal Regulations
3
After regulation 4 of the Principal Regulations there shall be inserted the following regulation: —
Further requirements as respects the particulars to be contained in or accompany an application for the grant of a product licence for products for human use
4A
In addition to the material required by regulation 4 of these Regulations to be contained in or to accompany an application for the grant of a product licence any such application —
a
relating to a blood product, shall comply with the requirements specified in Part I of Schedule 1A to these regulations;
b
relating to a vaccine, toxin, serum or allergen product, shall comply with the requirements of Part II of that Schedule;
c
relating to a radiopharmaceutical, shall comply with the requirements of Part III of that Schedule.
.
Insertion of Schedule 1A to the Principal Regulations
4
After Schedule 1 to the Principal Regulations there shall be inserted the following Schedule —
SCHEDULE 1A
REQUIREMENTS AS TO THE PARTICULARS ON AN APPLICATION FOR THEGRANT OF A PRODUCT LICENCE IN RESPECT OF CERTAIN PRODUCTS
Regulation 4A
PART I
BLOOD PRODUCTS
1
In the particulars required by Part I or Part II of Schedule I to these Regulations the common or scientific name of the active constituents shall be mentioned at least once (though they may be abbreviated in other references).
2
The statement required by paragraph 12 of Part I of, or by paragraph 13 of Part II of Schedule 1 to these Regulations shall —
a
as respects quantitative composition, be expressed by mass, by international units or by units of biological activity as appropriate to the product;
b
include particulars relating to biological activity and shall include the composition of the product (expressed in accordance with sub-paragraph (a) of this paragraph).
PART II
VACCINES, TOXINS, SERUMS, OR ALLERGEN PRODUCTS
1
The name or proposed name of the product under which the product is to be sold or supplied shall include the common or scientific name of the active constituents.
2
The statement of qualitative and quantitative composition shall include particulars relating to biological activity or to protein content and the statement of the composition of the product shall be expressed in terms either of biological activity or of protein content.
3
The statement of the quantitative particulars shall be expressed by mass, in international units, by units of biological activity or by specific protein content as appropriate to the product concerned.
4
The particulars shall include a description of any special precautions to be taken by persons handling the product and persons administering the product to patients together with any precautions to be taken by the patient.
PART III
RADIOPHARMACEUTICALS
The particulars shall include —
a
a statement of the details of internal radiation dosimetry;
b
a statement specifying the instructions for extemporaneous preparation and quality control of the product and where appropriate, maximum storage time during which any intermediate preparation or the completed product will conform with its specifications; and
c
if the application is in respect of a radiopharmaceutical which is a generator —
i
a general description of the system together with a detailed description of the components of the system which may affect the composition or quality of the daughter nuclide preparation; and
ii
qualitative and quantitative particulars of the eluate or the sublimate.
.
Amendment of regulation 1(2) of the Renewal Regulations
5
Regulation 1(2) of the Renewal Regulations (interpretation) shall be amended as follows —
a
after the definition of “the Act” there shall be inserted the following —
“allergen product” means any product which is intended to identify or induce a specific acquired alteration in the immunological response to an allergising agent;and “blood product” means any industrially produced medicinal product for human use derived from human blood or human plasma and includes albumin, coagulating factors and immunoglobulins of human origin but does not include whole human blood, human plasma or blood cells of human origin;
;
b
after the definition of “certificate” there shall be inserted the following —
“generator” means any system incorporating a fixed parent radionuclide from which is produced a daughter radionuclide which is to be removed by elution or by any other method and used in a radiopharmaceutical;
;
c
after the definition of “medicinal product” there shall be inserted the following —
“radiopharmaceutical” means any medicinal product for human use which, when ready for use, contains one or more radioactive isotopes which are included for a medicinal purpose;
;
d
after the definition of “renewal application” there shall be inserted the following —
“vaccine”, “toxin” and “serum” mean any such product for human use and include any agent which is used —
a
to produce active immunity;
b
to diagnose immunity; or
c
to produce passive immunity.
.
Insertion of regulation 5A into the Renewal Regulations
6
After regulation 5 of the Renewal Regulations there shall be inserted the following regulation —
Further requirements as respects the particulars to be contained in or accompany an application for the renewal of a product licence for products for human use
5A
The particulars which, by regulations 4 and 5 of, and the Schedule to, these Regulations, are required to be contained in or to accompany an application for the renewal of a product licence shall —
a
if they relate to a blood product, comply with the provisions of Part III of the Schedule to these Regulations;
b
if they relate to a vaccine, toxin, serum or allergen product, comply with the provisions of Part IV of that Schedule;
c
if they relate to a radiopharmaceutical, comply with the provisions of Part V of that Schedule.
.
Insertion of Parts III, IV and V into the Schedule to the Renewal Regulations
7
After Part II of the Schedule to the Renewal Regulations, there shall be inserted the following —
PART III
FURTHER PROVISIONS AS TO THE PARTICULARS WHICH ARE TO BE CONTAINED IN OR ACCOMPANY AN APPLICATION FOR THE RENEWAL OF A PRODUCT LICENCE IN RESPECT OF BLOOD PRODUCTS FOR HUMAN USE
1
In the particulars required by Part I or Part II of this Schedule the common or scientific name of the active constituents shall be mentioned at least once (though they may be abbreviated in other references
2
The statement required by paragraph 5(a) and (b) of Part I of, or by paragraph 7(a) and (b) of Part II of this Schedule shall
a
as respects quantitative composition, be expressed by mass, by international units or by units of biological activity as appropriate to the product;
b
include particulars relating to biological activity and shall include the composition of the product (expressed in accordance with sub-paragraph (a) of this paragraph).
PART IV
FURTHER PROVISIONS AS RESPECTS THE PARTICULARS TO BE CONTAINED IN OR ACCOMPANY AN APPLICATION FOR THE RENEWAL OF A PRODUCT LICENCE FOR A VACCINE, TOXIN, SERUM OR ALLERGEN PRODUCT FOR HUMAN USE
1
The particulars required by paragraph 4 of Part I of, or by paragraph 7(a) and (b) of Part II of this Schedule shall include the name or proposed name of the product under which the product is to be sold or supplied which shall include the common or scientific name of the active constituents.
2
The particulars of qualitative and quantitative composition shall include particulars relating to biological activity or to protein content; and the statement of the composition of the product shall be expressed in terms either of biological activity or of protein content.
3
The statement of quantitative particulars shall be expressed by mass, in international units, by units of biological activity or by specific protein content as appropriate to the product concerned.
4
The particulars shall include a description of any special precautions to be taken by persons handling the product and persons administering the product to patients together with any precautions to be taken by the patient.
PART V
FURTHER REQUIREMENTS AS RESPECTS THE PARTICULARS WHICH ARE TO BE CONTAINED IN OR ACCOMPANY AN APPLICATION FOR THE RENEWAL OF A PRODUCT LICENCE FOR A RADIOPHARMACEUTICAL FOR HUMAN USE
The particulars required by paragraphs 5(a) and (c) of Part I of, or by paragraph 7(a) and (c) of Part II of the Schedule to these Regulations shall include —
a
a statement of the details of internal radiation dosimetry;
b
a statement specifying the instructions for extemporaneous preparation and quality control of the product and where appropriate, maximum storage time during which any intermediate preparation or the completed product will conform with its specifications; and
c
if the application is in respect of a radiopharmaceutical which is a generator —
i
a general description of the system together with a detailed description of the components of the system which may affect the composition or quality of the daughter nuclide preparation; and
ii
qualitative and quantitative particulars of the eluate or the sublimate.
.
Signed by authority of the Secretary of State for Health
Virginia Bottomley
Minister of State,
Department of Health
12th March 1992
David Hunt
Secretary of State for Wales
12th March 1992
Michael Forsyth
Minister of State for Scotland
12th March 1992
In Witness whereof the Official Seal of the Minister of Agriculture, Fisheries and Food is hereunto affixed on 12th March 1992.
Derek Andrews
Permanent Secretary Ministry of Agriculture, Fisheries and Food
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on 12th March 1992.
F. A. Elliott
Permanent Secretary
Sealed with the Official Seal of the Department of Agriculture for Northern Ireland on 12th March 1992.
W. J. Hodges
Permanent Secretary


text:
1
This Order may be cited as the Poisons List (Amendment) Order 1992 and shall come into force on 1st November 1992.
2
The Poisons List shall be amended as follows —
a
in Part I of the List, for the entry relating to phenols there shall be substituted the following:
Phenols (phenol; phenolic isomers of the following — cresols, xylenols, monoethylphenols) except in substances containing less than sixty per cent, weight in weight, of phenols; compounds of phenols with a metal, except in substances containing less than the equivalent of sixty per cent, weight in weight, of phenols
; and
b
in Part II of the List, for the entry relating to phenols there shall be substituted the following:
Phenols (as defined in Part I of this List) in substances containing less than sixty per cent, weight in weight, of phenols; compounds of phenols with a metal in substances containing less than the equivalent of sixty per cent, weight in weight, of phenols
.
Kenneth Clarke
One of Her Majesty’s Principal Secretaries of State
Home Office
22nd September 1992


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Non-Domestic Rating (Transitional Period) (Amendment) Regulations 1992.
2
With the exception of regulation 4, these Regulations shall come into force on 16th July 1992.
3
Regulation 4 shall come into force on 1st April 1993.
4
In these Regulations, “the principal Regulations ” means the Non-Domestic Rating (Transitional Period) Regulations 1990 .
Amendment of the principal Regulations
2
1
The principal Regulations are amended in accordance with regulations 3 and 4 below.
2
The amendments in regulation 3 shall be deemed to have had effect from 11th March 1992.
3
1
In regulation 6 (changes in hereditaments: general) —
a
in paragraph (4), for sub-paragraph (c) there is substituted the following —
c
where the day on which the merger or increase takes place falls after 10th March 1992, a person shall be treated as satisfying the requirements of paragraph 2(5) of Schedule 7A in relation to the merged or increased hereditament if he satisfied those requirements (or was treated as satisfying those requirements) in relation to any hereditament incorporated wholly or partly in the merged hereditament or (as the case may be) the increased hereditament as it existed before the increase; and
; and
b
in paragraph (5), for sub-paragraph (c) there is substituted the following —
c
where the day on which the split or reduction takes place falls after 10th March 1992, a person shall be treated as satisfying the requirements of paragraph 2(5) of Schedule 7A in relation to any of the parts into which the hereditament split or the reduced hereditament if he satisfied those requirements (or was treated as satisfying those requirements) in relation to the hereditament which split or (as the case may be) the reduced hereditament as it existed before the reduction; and
.
2
In paragraph (6) of regulation 8 (splits and mergers: adjustment of relevant amounts) for the words “and (b)” there is substituted the following —
or
b
where the split or merger concerned took place before 11th March 1992, and
.
4
The provisions specified in column (1) of the Schedule hereto are amended as provided in columns (2) and (3) of that Schedule.
Michael Howard
Secretary of State for the Environment
25th June 1992
David Hunt
Secretary of State for Wales
23rd June 1992


text:
Citation etc.
1
1
These Regulations may be cited as the Oversea Companies and Credit and Financial Institutions (Branch Disclosure) Regulations 1992.
2
In these Regulations, “the principal Act ” means the Companies Act 1985 and “the 1989 Act ” means the Companies Act 1989 .
3
These Regulations shall come into force on 1st January 1993.
4
These Regulations extend to England and Wales and Scotland.
Implementation of the Bank Branches Directive .
2
1
Before section 700 of the principal Act there shall be inserted —
Credit and financial institutions to which the Bank Branches Directive ( 89/117/ EEC ) applies.
699A
1
This section applies to any credit or financial institution —
a
which is incorporated or otherwise formed outside the United Kingdom and Gibraltar,
b
whose head office is outside the United Kingdom and Gibraltar, and
c
which has a branch in Great Britain.
2
Schedule 21C (delivery of accounts and reports) shall have effect in relation to any institution to which this section applies.
3
In this section —
“branch”, in relation to a credit or financial institution, means a place of business which forms a legally dependent part of the institution and which conducts directly all or some of the operations inherent in its business;
“credit institution” means a credit institution as defined in article 1 of the First Council Directive on the co-ordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of credit institutions ( 77/780/EEC ), that is to say an undertaking whose business is to receive deposits or other repayable funds from the public and to grant credits for its own account;
“financial institution”means a financial institution within the meaning of Article 1 of the Council Directive on the obligations of branches established in a Member State of credit and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents (the Bank Branches Directive, 89/117/EEC ); and
“undertaking” has the same meaning as in Part VII.
Scope of sections 700 to 703.
669B
Sections 700 to 703 shall not apply to any institution to which section 699A applies.
2
The Schedule set out in Schedule 1 to these Regulations shall be inserted after Schedule 21B to the principal Act .
Implementation of the Eleventh Company Law Directive .
3
1
Part XXIII of the principal Act (oversea companies) shall have effect subject to the amendments set out in Schedule 2 to these Regulations.
2
After section 705 of that Act there shall be inserted —
Registration of branches of oversea companies.
705A
1
For each company to which section 690A applies the registrar, shall keep, in such form as he thinks fit, a register of the branches registered by the company under paragraph 1 of Schedule 21A.
2
The registrar shall allocate to every branch registered by him under this section a number, which shall be known as the branch’s registered number.
3
Branches' registered numbers shall be in such form, consisting of one or more sequences of figures or letters, as the registrar may from time to time determine.
4
The registrar may upon adopting a new form of registered number make such changes of existing registered numbers as appear to him necessary.
5
A change of a branch’s registered number has effect from the date on which the company is notified by the registrar of the change; but for a period of three years beginning with the date on which that notification is sent by the registrar the requirement of section 693(2) as to the use of the branch’s registered number on business letters and order forms is satisfied by the use of either the old number or the new.
6
Where an oversea company to which section 690A applies files particulars, in any circumstances permitted by this Act, by:
i
adopting particulars already filed in respect of another branch; or
ii
including in one document particulars which are to relate to two or more branches,
the registrar shall ensure that the particulars concerned become part of the registered particulars of each branch concerned.
Consequential amendments.
4
Schedule 3 to these Regulations (consequential amendments) shall have effect.
Transition.
5
Schedule 4 to these Regulations (transitional provisions) shall have effect.
Neil Hamilton
Parliamentary Under-Secretary of State for Corporate Affairs,
Department of Trade and Industry
13th December 1992


text:
1
These Regulations may be cited as the Housing (Change of Landlord) (Payment of Disposal Cost by Instalments) (Amendment) (No. 2)Regulations 1992 and shall come into force on 16th September 1992.
2
In the Housing (Change of Landlord) (Payment of Disposal Cost by Instalments) Regulations 1990 , in regulation 3(3) (payment by instalments) for “10.99 per cent.” there is substituted “10.8 per cent.”.
3
The Regulations set out in the Schedule to these Regulations are revoked.
4
Regulations 2 and 3 do not apply in respect of any period before 16th September 1992 notwithstanding that interest included in the amount of an instalment is paid after 16th September 1992.
Signed by authority of the Secretary of State for the Environment
Sir George Young
Minister of State,
Department of the Environment
6th August 1992
David Hunt
Secretary of State for Wales
18th August 1992


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Grampian Healthcare National Health Service Trust (Establishment) Order 1992 and shall come into force on 1st January 1993.
2
In this Order unless the context otherwise requires —
“ the Act ” means the National Health Service (Scotland) Act 1978 ;
“establishment date” means 1st January 1993;
“operational date” has the meaning assigned to it in paragraph 3(1)(e) of Schedule 7A to the Act ;
“the trust” means the Grampian Healthcare National Health Service Trust established by article 2 of this Order.
Establishment of the trust
2
There is hereby established an NHS trust which shall be called the Grampian Healthcare National Health Service Trust.
Nature and functions of the trust
3
1
The trust is established for the purpose specified in section 12A(1)(a) of the Act .
2
The trust’s functions (which include functions which the Secretary of State considers appropriate in relation to the provision of services by the trust for one or more health boards) shall be to own and manage the hospital establishments known as the City Hospital, Morningfield Hospital, Maidencraig Hospital, Woodend Hospital, Royal Cornhill Hospital and Woodlands Hospital, all in the City of Aberdeen District, Campbell Hospital, Chalmers Hospital, Fraserburgh Hospital, Maud Hospital, Peterhead Cottage Hospital, Peterhead Ugie Hospital, Ladysbridge Hospital and Turriff Hospital, all in Banff and Buchan District, House of Daviot, Kingseat Hospital, Insch Hospital, Inverurie Hospital, and Huntly Hospital, all in Gordon District, and Aboyne Hospital, Glen O'Dee Hospital, Banchory, Kincardine O'Neil Hospital, Arduthie Hospital, Stonehaven and Woodcot Hospital, Stonehaven, all in Kincardine and Deeside District, and establishments associated with these hospitals, including management of the facilities provided at and from those establishments, and also including the management of the teaching and research facilities associated with these establishments and the support services related thereto.
Directors of the trust
4
The trust shall have, in addition to the chairman, 5 non-executive directors and 5 executive directors.
Operational date and accounting date of the trust
5
1
The operational date of the trust shall be 1st April 1993.
2
The accounting date of the trust shall be 31st March.
Limited functions before operational date
6
Between its establishment date and its operational date in order to enable it to begin to operate satisfactorily from the operational date the trust shall have the limited functions —
a
of entering into NHS contracts;
b
of entering into other contracts including contracts of employment;
c
of acquiring or disposing of land and other property; and
d
of doing such other things as are reasonably necessary for the said purposes.
Assistance by health boards before operational date
7
1
The Grampian Health Board shall —
a
until the operational date, make such staff and facilities available to the trust as are required to enable the trust to carry out its limited functions pending the transfer or appointment of staff to or by the trust and the transfer of facilities to the trust;
b
make available such premises as are required to enable the trust to carry out its limited functions pending the transfer of those premises to the trust.
2
The Grampian Health Board shall discharge the liabilities of the trust, incurred between the establishment date and the operational date, that are of a description specified in paragraph (3) of this article.
3
The liabilities referred to in the preceding paragraph are —
a
liability for the remuneration and travelling or other allowances of the chairman and non-executive directors of the trust;
b
liability for the travelling or other allowances of the members of committees and sub-committees of the trust who are not also directors of the trust;
c
liability for the remuneration of persons employed by the trust; and
d
any other liability which may reasonably be incurred by the trust for the purpose of enabling it to begin to operate satisfactorily with effect from the operational date.
4
The health board specified for the purposes of paragraph 3(1)(f) of Schedule 7A to the Act (body which is to make the scheme under section 12B of the Act for the transfer of staff) in relation to the trust shall be the Grampian Health Board.
Restriction on disposal of assets
8
The sum specified for the purposes of paragraph 6(2)(d) of Schedule 7A to the Act (maximum value of freely disposable assets) in relation to the trust shall be £500,000.
Fraser of Carmyllie
Minister of State,
Scottish Office St Andrew’s House,
Edinburgh
22nd December 1992