text:
PART I
GENERAL
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Council Tax (Situation and Valuation of Dwellings) Regulations 1992 and shall come into force on 31st March 1992.
2
In these Regulations–
“ the Act ” means the Local Government Finance Act 1992;
“the 1988 Act ” means the Local Government Finance Act 1988 ;
“caravan” shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960 ;
“composite hereditament” has the meaning assigned by section 64(9) of the 1988 Act;
“ground level” means the highest level of ground contiguous with–
in the case of a structure where sub-paragraph (b) does not apply, the structure; or
in the case of a structure which forms part of a larger structure, the larger structure; and
“single property” has the meaning given by the Council Tax (Chargeable Dwellings) Order 1992 .
3
References in these Regulations to the superficial extent of a caravan, houseboat or other structure are to be treated as references–
a
in the case of a caravan, to its floor area measured externally;
b
in the case of a houseboat, to its enclosed volume; and
c
in the case of any other structure–
i
if the lowest floor of the structure is above ground level, to the floor area of the lowest floor measured externally;
ii
if the whole of the structure is below ground level, to the floor area of the lowest floor measured internally;
iii
if neither of the foregoing paragraphs applies, to the area of the structure measured externally on a horizontal plane at ground level.
PART II
SITUATION OF DWELLINGS
Interpretation of Part II
2
In this Part–
“part”, in relation to the area of a billing authority, means the part of its area in which, for the purposes of section 30(1) and (2) of the Act, dwellings fall, or are assumed to fall, within a particular category ; and
“relevant dwelling” means a dwelling situated or, by virtue of regulation 3 below, treated as situated in a billing authority’s area.
Dwellings within the area of more than one billing authority
3
1
Subject to paragraphs (2) and (3), where a dwelling falls within the area of two or more billing authorities, the dwelling shall be treated for the purposes of Part I of the Act as situated in the area in which the greater or greatest part of the dwelling, determined in accordance with regulation 5, is situated.
2
Subject to paragraph (3), where a dwelling is part of a single property which falls within the area of two or more billing authorities, it shall be treated for the purposes of Part I of the Act as situated in the area in which the greater or greatest part of that property, determined in accordance with regulation 5, is situated.
3
Where a dwelling is a composite hereditament or is part of a single property which is a composite hereditament, each such dwelling shall be treated, for the purposes of Part I of the Act, as situated in the area in which the composite hereditament is treated as situated, for the purposes of Part III of the 1988 Act.
Dwellings in more than one part of a billing authority’s area
4
1
Subject to paragraph (2), where a relevant dwelling falls within two or more parts of a billing authority’s area, it shall be treated for the purposes of Part I of the Act as situated in the part in which the greater or greatest part of the dwelling, determined in accordance with regulation 5, is situated.
2
Where a relevant dwelling is part of a single property which falls within two or more parts of a billing authority’s area, it shall be treated as situated in the part in which the greater or greatest part of the single property, determined in accordance with regulation 5 is situated.
Rules for ascertaining situation of dwellings
5
1
For the purposes of regulation 3, the greater or greatest part of a dwelling or a single property, is to be ascertained by reference to the superficial extent of the structure of which the dwelling or, as the case may be, the property consists or which forms part of the dwelling or property; and for this purpose “structure” does not include any structure not contiguous with the principal structure on the premises of which the dwelling consists.
2
Paragraph (1) shall apply for the purposes of regulation 4 as it applies for the purposes of regulation 3 as if for references in that paragraph to a dwelling there were substituted references to a relevant dwelling.
3
Where no part of the superficial extent of a caravan, houseboat or other structure can reasonably be ascertained, in accordance with paragraph (1) to be greater than any other, the part of the caravan, houseboat or other structure to be treated as the greater or greatest–
a
for the purposes of regulation 3, shall be determined by agreement between the billing authorities within whose areas the several parts of that superficial extent are situated or, failing such agreement, by lot between those authorities;
b
for the purposes of regulation 4, shall be determined by the authority.
PART III
VALUATION OF DWELLINGS
Valuation of dwellings: general
6
1
Subject to regulation 7, for the purposes of valuations under section 21 (valuations for purposes of lists) of the Act, the value of any dwelling shall be taken to be the amount which, on the assumptions mentioned in paragraphs (2) and (3) below, the dwelling might reasonably have been expected to realise if it had been sold in the open market by a willing vendor on 1st April 1991.
2
The assumptions are–
a
that the sale was with vacant possession;
b
that the interest sold was the freehold or, in the case of a flat, a lease for 99 years at a nominal rent;
c
that the dwelling was sold free from any rent charge or other incumbrance;
d
except in a case to which paragraph (3) applies, that the size, layout and character of the dwelling, and the physical state of its locality, were the same as at the relevant date;
e
that the dwelling was in a state of reasonable repair;
f
in the case of a dwelling the owner or occupier of which is entitled to use common parts, that those parts were in a like state of repair and the purchaser would be liable to contribute towards the cost of keeping them in such a state;
g
in the case of a dwelling which contains fixtures to which this sub-paragraph applies, that the fixtures were not included in the dwelling;
h
that the use of the dwelling would be permanently restricted to use as a private dwelling; and
i
that the dwelling had no development value other than value attributable to permitted development.
3
In the case of a valuation carried out for the purposes ofan alteration of the valuation list resulting from a material reduction in the value of the dwelling, it shall be assumed that–
a
the physical state of the locality of the dwelling was the same as on the date from which the alteration of the list would have effect; and
b
the size, layout and character of the dwelling were the same–
i
in the case of an alteration resulting from a change to the physical condition of the dwelling, as on the date from which the alteration of the list would have effect;
ii
in a case where there has been a previous alteration of the valuation list in relation to the dwelling, as on the date from which that alteration had effect;
iii
in a case where in relation to the dwelling, there has been a relevant transaction within the meaning of section 24, not resulting in an alteration of the valuation list, as on the date of that transaction;
iv
in a case to which more than one of sub-paragraphs (i) to (iii) applies, as on whichever is the latest of the dates there mentioned; and
v
in any other case, as on 1st April 1993.
4
Sub-paragraph (g) of paragraph (2) applies to any fixtures which–
a
are designed to make the dwelling suitable for use by a physically disabled person; and
b
add to the value of the dwelling.
5
In paragraph (2)–
“common parts”, in relation to a dwelling, means any part of a building containing the dwelling and any land or premises which the owner or occupier of the dwelling is entitled to use in common with the owners or occupiers of other premises in the immediate locality;
“flat” has the same meaning as in Part V of the Housing Act 1985 ;
“permitted development” means development for which under the Town and Country Planning Act 1990 planning permission is not required, or for which no application for planning permission is required;
“relevant date” means–
in the case of a valuation carried out for the purposes of an alteration of the valuation list, the day from which that alteration would have affect; or
in any other case, the day on which the valuation is made;
“rentcharge” has the same meaning as in the Rentcharges Act 1977 .
6
In determining what is “reasonable repair” in relation to a dwelling for the purposes of paragraph (2), the age and character of the dwelling and its locality shall be taken into account.
Valuation of dwellings: composite hereditaments
7
1
In the case of a dwelling which is a composite hereditament or is part of a single property which is a composite hereditament, the value of the dwelling, for the purposes of valuations under section 21 of the Act, shall be taken to be that portion of the relevant amount which can reasonably be attributed to domestic use of the dwelling.
2
In paragraph (1)–
“domestic use” has the same meaning as in section 24 of the Act; and
“relevant amount” means the amount which the composite hereditament mightreasonably have been expected to realise on the assumptions mentioned in regulation 6, other than paragraph (2)(h) of that regulation, if for the references to the dwelling throughout paragraphs (2) to (6) of that regulation, there were substituted references to the composite hereditament.
Revocation of Regulations
8
The Domestic Property (Valuation) Regulations 1991 and the Domestic Property (Valuation) (Amendment) Regulations 1991 are hereby revoked.
Michael Heseltine
Secretary of State for the Environment
9th March 1992
David Hunt
Secretary of State for Wales
9th March 1992


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
This Order may be cited as the European Communities (Designation) (No. 2) Order 1992 and shall come into force on 13th August 1992.
Designation of Ministers or departments
2
1
For the purposes of section 2(2) of the European Communities Act 1972 the Ministers or government departments specified in column 1 of the Schedule to this Order are hereby designated in relation to the matters specified in column 2 of that Schedule.
2
Where a Minister or government department is designated in relation to any item in column 2 of the said Schedule, then, for the purposes of the said section 2(2), that Minister or government department is also hereby designated in relation to anything supplemental or related to the matters specified in that item.
3
Where more than one Minister or government department is designated in relation to any matter, the designation has effect as respects the making of regulations by any of them or by more than one of them acting jointly.
4
Regulations made by a Northern Ireland department in pursuance of this Order, that are not made jointly with any Minister, shall form part of the law of Northern Ireland and not of any other part of the United Kingdom.
5
The designation which provides that the Secretary of State shall be designated in relation to the regulation of the type, description, construction or equipment of agricultural or forestry tractors and of their components, and in particular any type approval scheme for such tractors, shall supersede the designation made in relation to the same matters by the European Communities (Designation) Order 1975 .
G. I. de Deney
Clerk of the Privy Council


text:
1
1
This Order may be cited as the Child Abduction and Custody (Parties to Conventions) (Amendment) Order 1992 and shall come into force on 1st April 1992.
2
The Child Abduction and Custody (Parties to Conventions) Order 1992 is revoked.
2
For Schedule 1 to the Child Abduction and Custody (Parties to Conventions) Order 1986 there shall be substituted the following —
SCHEDULE 1
CONVENTION ON THE CIVIL ASPECTS OF INTERNATIONAL CHILD ABDUCTION, THE HAGUE, 25th OCTOBER 1980
Article 2
Contracting States to the Convention Territories specified in Declarations under Article 39 or 40 of the Convention Date of Coming into Force as between the United Kingdom and the State or Territory
The Argentine Republic — 1st June 1991 Australia Australian States and mainland Territories 1st January 1987 Austria — 1st October 1988 Belize — 1st October 1989 Canada Ontario 1st August 1986 New Brunswick 1st August 1986 British Columbia 1st August 1986 Manitoba 1st August 1986 Nova Scotia 1st August 1986 Newfoundland 1st August 1986 Prince Edward Island 1st August 1986 Quebec 1st August 1986 Yukon Territory 1st August 1986 Saskatchewan 1st November 1986 Alberta 1st February 1987 Northwest Territories 1st April 1988 The Kingdom of Denmark — 1st July 1991 Ecuador — 1st April 1992 The French Republic — 1st August 1986 The Federal Republic of Germany — 1st December 1990 The Hungarian People’s Republic — 1st September 1986 Ireland — 1st October 1991 Israel — 1st December 1991 The Grand Duchy of Luxembourg — 1st January 1987 Mexico — 1st September 1991 The Kingdom of the Netherlands — 1st September 1990 New Zealand — 1st August 1991 Norway — 1st April 1989 The Portuguese Republic — 1st August 1986 Spain — 1st September 1987 Sweden — 1st June 1989 The Swiss Confederation — 1st August 1986 The United States of America — 1st July 1988 The Socialist Federal Republicof Yugoslavia — 1st December 1991
G.I. de Deney
Clerk of the Privy Council


text:
1
These Regulations may be cited as the Air Fares Regulations 1992 and shall come into force on 1st January 1993.
2
1
In these Regulations–
“the CAA ” means the Civil Aviation Authority; and
“the Council Regulation” means Council Regulation 2409/92 on fares and rates for air services .
2
Other expressions used in these Regulations have, in so far as the context admits, the same meanings as in the Council Regulation.
3
Save as provided in regulation 4 below the Secretary of State shall be the competent authority for the purposes of the Council Regulation.
4
1
The CAA shall perform the functions relating to the filing of air fares that are set out in paragraph 2 of article 5 of the Council Regulation.
2
The requirements of the CAA made pursuant to the said paragraph shall be published by the CAA in its Official Record.
5
Where the Secretary of State imposes a requirement pursuant to paragraph 3 of article 5 of the Council Regulation notice of that requirement shall be given to the CAA and the CAA shall publish that requirement in its Official Record.
6
It shall be the duty of the CAA to give notice to the Secretary of State with reasons if it considers that in relation to an air fare the conditions specified in paragraph 1(a) or 1(b) of article 6 of the Council Regulation obtain which would make the powers conferred by those provisions exercisable by the Secretary of State and that, in its opinion, the air fare should be withdrawn or stopped as the case may be.
7
An air carrier which, without reasonable excuse, fails to inform the general public, on request, of its air fares and standard cargo rates shall be guilty of an offence.
8
1
This regulation applies to–
a
a Community air carrier; and
b
any person authorised to act on behalf of a Community air carrier to file or, as the case may be, to charge air fares.
2
Any person to whom this regulation applies who, without reasonable excuse–
a
fails to file air fares in accordance with requirements imposed by virtue of paragraph 2 or 3 of article 5 of the Council Regulation;
b
charges an air fare which the Secretary of State has instructed that carrier to withdraw by virtue of paragraph 3 of article 6 of the Council Regulation, save where that fare is under examination pursuant to article 7 of that Regulation;
c
fails to abstain from further fare decreases contrary to an instruction from the Secretary of State given by virtue of paragraph 3 of article 6 of the Council Regulation, save where that fare is under examination pursuant to article 7 of that Regulation;
d
charges an air fare which is not permitted to be in force by virtue of paragraph 3 of article 7 of the Council Regulation;
e
charges an air fare contrary to a decision of the Commission made pursuant to paragraph 4 or 6 of article 7 of the Council Regulation, save where that decision is under examination by the Council or the Council have taken a different decision; or
f
charges an air fare contrary to a decision of the Council made pursuant to paragraph 8 of article 7 of the Council Regulation;
shall be guilty of an offence.
9
A person guilty of an offence under regulation 7 or 8 above shall be liable–
a
on summary conviction, to a fine not exceeding the statutory maximum, and
b
on conviction on indictment, to a fine or to imprisonment for a term not exceeding two years or to both.
10
For the purposes of determining in pursuance of regulation 7 or 8(2)(b) to (f) above whether an offence relating to informing the general public of air fares or standard cargo rates or to the charging of an air fare or failure to abstain from further fare decreases has been committed by a person it is immaterial that the contravention mentioned in that regulation occurred outside the United Kingdom if when it occurred that person–
a
was a United Kingdom national,
b
was a body incorporated under the law of any part of the United Kingdom, or
c
was a person (other than a United Kingdom national or such a body) maintaining a place of business in the United Kingdom.
11
1
Where an offence under regulation 7 or 8 above has been committed by a body corporate and is proved to have been committed with the consent or connivance of or to be attributable to any neglect on the part of any director, manager, secretary or other similar officer of the body corporate or any person who was purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence and be liable to be proceeded against and punished accordingly.
2
Where the affairs of a body corporate are managed by its members, paragraph (1) above shall apply in relation to the acts and defaults of a member in connection with his functions of management as if he were a director of the body corporate.
3
Where a Scottish partnership is guilty of an offence under these Regulations and that offence is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a partner, he as well as the partnership shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
12
1
Subject to paragraph (2) below, summary proceedings for an offence under these Regulations may be commenced in Scotland within a period of 6 months from the date on which evidence sufficient in the opinion of the procurator fiscal to warrant proceedings came to his knowledge.
2
No such proceedings shall be commenced by virtue of this regulation more than 3 years after the commission of the offence.
3
For the purposes of this regulation, a certificate signed by or on behalf of the procurator fiscal and stating the date on which evidence sufficient in his opinion to warrant the proceedings came to his knowledge shall be conclusive evidence of that fact.
4
A certificate stating that matter and purporting to be so signed shall be deemed to be so signed unless the contrary is proved.
5
Subsection (3) of section 331 of the Criminal Procedure (Scotland) Act 1975 (date of commencement of proceedings) shall apply for the purposes of this regulation as it applies for the purposes of that section.
Signed by authority of the Secretary of State for Transport
Caithness
Minister of State,
Department of Transport
1st December 1992


text:
Citation and commencement
1
These Regulations may be cited as the Motor Vehicles (Type Approval) (Great Britain) (Amendment) Regulations 1992 and shall come into force on 1st July 1992.
Preliminary
2
The Motor Vehicles (Type Approval) (Great Britain) Regulations 1984 are further amended in accordance with the following provisions.
Amendments as to exhaust emissions
3
1
In regulation 4 —
a
in paragraph (3), for “If a vehicle or vehicle part” there is substituted “Save as provided in paragraph (3A) of this regulation, if a vehicle or vehicle part”;
b
after paragraph (3) there is inserted the following new paragraph —
3A
The provisions of paragraph (3) of this regulation do not apply in respect of items 4C, 4D, 4E and 4F in Schedule 1.
;
c
in paragraph (11), for “item 4C, and column (5) of items 4D, 4E and 27” there is substituted “items 4C, 4D, 4E, 4F and 27, and column (6) of items 25 and 26”.
2
In Schedule 1 —
a
for item 4D, there is substituted item 4D as specified in Schedule 1 to these regulations;
b
in item 4E, in column (6), there is inserted “See regulation 4(11) and Schedule 1B”;
c
after item 4E, there is inserted the new items 4F, 4G, 4H and 4J as specified in Schedule 1 to these regulations;
d
in item 25, in column (6), there is inserted “See regulation 4(11) and Schedule 1B”;
e
in item 26, in column (6), there is inserted “See regulation 4(11) and Schedule 1B”; and
f
in item 27, in column (6), there is inserted “See regulation 4(11) and Schedule 1B”.
3
In Part 1 of Schedule 1B —
a
in paragraph 2, after “4E” there is inserted “4F, 25, 26”;
b
in paragraph 3(1)(a), for the words “sub-paragraph (2)” there is substituted “sub-paragraphs (2) or (3)”; and
c
after paragraph 3(2) there are added the following sub-paragraphs —
3
This sub-paragraph applies in relation to item 4E where a vehicle is fitted with an engine which is described in the Annex to a type-approval certificate granted before the 1st July 1992 in accordance with Council Directive 88/77/ EEC .
4
Expressions used in paragraph (3), which are also used in article 3 of Council Directive 91/542/EEC , have the same meaning as in that article.
4
For Part II of Schedule 1B there is substituted a new Part II as specified in Schedule 2 to these regulations.
Amendments as to seat belts and their anchorages
4
In regulation 4, after paragraph (8) there is inserted the following new paragraph —
8A
Where, in relation to items 12A(1), 12A(2) and 12A(3) in Schedule 1, a date is specified in column (6) of that Schedule (being a date of cessation of application of type approval requirements), that date shall not apply to any vehicle for which, or for a model of which, there is a type approval certificate or (as the case may be) a Minister’s approval certificate in force at that date.
5
In Schedule 1 for item 12A there is substituted items 12A(1), 12A(2) and 12A(3) as specified in Schedule 3 to these regulations.
Signed by authority of The Secretary of State for Transport
Kenneth Carlisle
Parliamentary Under Secretary of State,
Department of Transport
4th June 1992


text:
Citation
1
This Order may be cited as the Child Support Act 1991 (Commencement No.3 and Transitional Provisions) Order 1992.
Date appointed for the coming into force of certain provisions of the Child Support Act 1991
2
Subject to the following provisions of this Order, the date appointed for the coming into force of all the provisions of the Child Support Act 1991, in so far as they are not already in force, except sections 19(3), 30(2), 34(2), 37(2) and (3) and 58(12), is 5th April 1993.
Transitional Provisions
3
The transitional provisions set out in the Schedule to this Order shall have effect.
Signed by authority of the Secretary of State for Social Security.
Alistair Burt
Parliamentary Under-Secretary of State,
Department of Social Security
26th October 1992


text:
Citation and commencement
1
1
This Order may be cited as the Northumberland and Tyne and Wear (County and District Boundaries) Order 1992.
2
This Order shall come into force on 1st December 1993 for any purpose set out in regulation 4(1) of the Local Government Area Changes Regulations 1976 .
3
For all other purposes, this Order shall come into force on 1st April 1994.
Interpretation
2
In this Order —
“district” includes a borough, a metropolitan borough and a city;
“electoral division” means an electoral division of the county of Northumber land ;
“the map” means one or more of the 9 maps prepared by the Department of the Environment, marked “Maps of the Northumberland and Tyne and Wear (County and District Boundaries) Order 1992”, duly numbered for reference, and deposited in accordance with regulation 5 of the Local Government Area Changes Regulations 1976;
“Northumberland” means the county of Northumberland, and any reference to Blyth Valley or to Castle Morpeth is a reference to the Northumberland district of that name;
“Tyne and Wear” means the metropolitan county of Tyne and Wear, “Newcastle” means the district of Newcastle upon Tyne in that county, and “North Tyneside” means the district of that name in that county;
any reference to an area as unparished is a reference to that area not forming part of any parish; and
“ward” means a ward of the district to which an area is transferred .
Transfers from Northumberland (Blyth Valley and Castle Morpeth) to Tyne and Wear (Newcastle and North Tyneside)
3
Each area which is marked as shown in column 1 of the following Table on the map indicated in column 2 shall be transferred from Northumberland, and from the district and the parish (or, where unparished, the ward) named in column 3 to —
a
Tyne and Wear;
b
the district mentioned in column 4;
c
the parish (if any), ward, petty sessional division and coroner’s district so mentioned.
Table
(1) (2) (3) (4) Area marked — On map — Transferred from Northumberland, and from — To Tyne and Wear, and to —
B 1
Blyth Valley
Holywell ward
North Tyneside
Mary’s ward
North Tyneside petty sessional division
North Tyneside coroner’s district
A 3
Blyth Valley
Seghill ward
North Tyneside
Camperdown ward
North Tyneside petty sessional division
North Tyneside coroner’s district
C, D, E and F 2
Blyth Valley
Seghill ward
North Tyneside
Valley ward
North Tyneside petty sessional division
North Tyneside coroner’s district
A 5
Castle Morpeth
Parish of Ponteland
Newcastle
Parish of Woolsington
Woolsington ward
Newcastle upon Tyne petty sessional division
Newcastle upon Tyne coroner’s district
C & D 4
Castle Morpeth
Parish of Stannington
Newcastle
Parish of Dinnington
Castle ward
Newcastle upon Tyne petty sessional division
Newcastleupon Tyne coroner’s district
Transfers from Tyne and Wear (Newcastle and North Tyneside) to Northumberland (Blyth Valley and Castle Morpeth)
4
Each area which is marked as shown in column 1 of the following Table on the map indicated in column 2 shall be transferred from Tyne and Wear, from the district and the parish (or where unparished, the ward) named in column 3 to —
a
Northumberland;
b
the district and the parish (if any) mentioned in column 4;
c
the ward, electoral division and petty sessional division so mentioned; and to
d
the South Northumberland coroner’s district.
Table
(1) (2) (3) (4) Area marked On map Transferred from Tyne and Wear and from — To Northumberlandand to —
E 4
Newcastle
Parish of Brunswick
Castle Morpeth
Parish of Stannington
Stannington ward
Stannington electoral division
Morpeth Ward petty division
A 4
Newcastle
Parish of Dinnington
Castle Morpeth
Parish of Ponteland
Ponteland East ward
Ponteland East electoral division
Morpeth Ward petty sessional division
B 4
Newcastle
Parish of Dinnington
Castle Morpeth
Parish of Stannington
Stannington ward
Stannington electoral division
Morpeth Ward petty sessional division
A 6
Newcastle
Parish of Woolsington
Castle Morpeth
Parish of Ponteland
Ponteland East ward
Ponteland East electoral division
Morpeth Ward petty sessional division
A 1
North Tyneside
St. Mary’s ward
Blyth Valley
Holywell ward
Blyth Valley Holywell electoral division
Blyth Valley petty sessional division
A 2
North Tyneside
Valley ward
Blyth Valley
Holywell ward
Blyth Valley Holywell electoral division
Blyth Valley petty sessional division
B 2
North Tyneside
Valley ward
Blyth Valley
Seghill ward
Blyth Valley Seghill electoral division
Blyth Valley petty sessional division
L 4
North Tyneside
Weetslade ward
Blyth Valley
Hartford and West Cramlington ward
Blyth Valley Cramlington West electoral division
Blyth Valley petty sessional division
K 4
North Tyneside
Weetslade ward
Castle Morpeth
Parish of Stannington
Stannington ward
Stannington electoral division
Morpeth Ward petty sessional division
Transfers within Tyne and Wear from Newcastle to North Tyneside
5
Each area which is marked as shown in column 1 of the following Table on the map indicated in column 2 shall be transferred from Newcastle, and from the parish (or, if unparished, the ward) named in column 3 to North Tyneside, to the ward mentioned in column 4, and to the North Tyneside petty sessional division and the North Tyneside coroner’s district, becoming or remaining unparished.
Table
(1) (2) (3) (4) Area marked — On map Transferred from Newcastle, and from — To North Tyneside, and to the following ward —
F & G 4 Parish of Brunswick Weetslade B 7 Parish of Hazlerigg Weetslade C 7 Parish of North Gosforth Weetslade A 8 Dene ward Benton M 9 Heaton ward Northumberland N, O, P, Q & R 9 Walkergate ward Northumberland S, T & U 9 Walkergate ward Wallsend
Transfers within Tyne and Wear from North Tyneside to Newcastle
6
Each unparished area which is marked as shown in column 1 of the following Table on the map indicated in column 2 shall be transferred from North Tyneside, and from the ward named in column 3 to Newcastle, to the parish (if any) and ward mentioned in column 4, and to the Newcastle upon Tyne petty sessional division and the Newcastle upon Tyne coroner’s district.
Table
(1) (2) (3) (4) Area marked — On map — Transferred from North Tyneside, and from the following ward — To Newcastle and to —
A 7 Longbenton
Parish fo North Gosforth
Castle ward
A,B, C, D, E, F & G 9 Northumberland Walkergate H, J, K & L 9 Wallsend Walkergate H & J 4 Weetslade
Parish of Brunswick
Castle ward
D & E 7 Weetslade
Parish of North Gosforth
Castle ward
Town and country planning
7
1
In this article, “provision” means a provision of a development plan (as defined in section 336(1) of the Town and Country Planning Act 1990 ).
2
Any provision applying to an area transfered by this Order shall continue to apply to that area, notwithstanding the transfer, until replaced by a provision which so applies, and which is expressed to supersede the preserved provision.
Signed by authority of the Secretary of State
Robin Squire
Parliamentary Under Secretary of State,
Department of the Environment
1st December 1992


text:
1
These Regulations may be cited as the Partnerships (Unrestricted Size) No. 4 (Amendment) Regulations 1992 and shall come into force on 10th July 1992.
2
Regulation 2 of the Partnerships (Unrestricted Size) No. 4 Regulations 1970 , shall be amended by substituting for the words “the Council of Engineering Institutions” the words “The Engineering Council”.
Neil Hamilton
Parliamentary Under-Secretary of State,
Department of Trade and Industry
17th June 1992


text:
1
These Regulations may be cited as the Street Works (Reinstatement) (Amendment) Regulations 1992 and shall come into force on 1st January 1993.
2
Regulation 2 of the Street works (Reinstatement) Regulation 1992 shall be amended as follows —
a
for paragraph (c) there shall be substituted the following paragraph —
c
'the Code' means the Code of Practice entitled “Specification for the Reinstatement of Openings in Highways”dated June 1992, and approved by the Secretary of State on 30th June 1992 as revised or reissued for time to time
;
b
the words “per annum”occurring at the end of paragraph (c) shall be deleted;
c
after paragraph (e) the following paragraph shall be added —
f
'standard axle' means an axle which exerts a force of 80 Kilo Newtons.
Signed by the authority of the Secretary of State for Transport
Kenneth Carlisle
Parliamentary Under Secretary of State,
Department of Transport
9th December 1992
Signed by authority of the Secretary of State for Wales
Wyn Roberts
Minister of State for the Welsh Office
9th December 1992


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Child Support (Maintenance Arrange ments and Jurisdiction) Regulations 1992 and shall come into force on 5th April 1993.
2
In these Regulations —
“ the Act ” means the Child Support Act 1991;
“ Maintenance Assessments and Special Cases Regulations ” means the Child Support (Maintenance Assessments and Special Cases) Regulations 1992 ;
“effective date” means the date on which a maintenance assessment takes effect for the purposes of the Act;
“maintenance order” has the meaning given in section 8(11) of the Act.
3
In these Regulations, unless the context otherwise requires, a reference —
a
to a numbered regulation is to the regulation in these Regulations bearing that number;
b
in a regulation to a numbered paragraph is to the paragraph in that regulation bearing that number;
c
in a paragraph to a lettered or numbered sub-paragraph is to the sub-paragraph in that paragraph bearing that letter or number.
Prescription of enactment for the purposes of section 8(11) of the Act
2
The Affiliation Proceedings Act 1957 is prescribed for the purposes of section 8(11) of the Act.
Relationship between maintenance assessments and certain court orders
3
1
Orders made under the following enactments are of a kind prescribed for the purposes of section 10(1) of the Act —
a
the Affiliation Proceedings Act 1957;
b
Part II of the Matrimonial Causes Act 1973 ;
c
the Domestic Proceedings and Magistrates' Courts Act 1978 ;
d
Part III of the Matrimonial and Family Proceedings Act 1984 ;
e
the Family Law (Scotland) Act 1985 ;
f
Schedule 1 to the Children Act 1989 .
2
Subject to paragraphs (3) and (4), where a maintenance assessment is made with respect to —
a
all of the children with respect to whom an order falling within paragraph (1) is in force; or
b
one or more but not all of the children with respect to whom an order falling within paragraph (1) is in force and where the amount payable under the order to or for the benefit of each child is separately specified,
that order shall, so far as it relates to the making or securing of periodical payments to or for the benefit of the children with respect to whom the maintenance assessment has been made, cease to have effect.
3
The provisions of paragraph (2) shall not apply where a maintenance order has been made in accordance with section 8(7) or (8) of the Act.
4
In Scotland, where —
a
an order has ceased to have effect by virtue of the provisions of paragraph (2) to the extent specified in that paragraph; and
b
a child support officer no longer has jurisdiction to make a maintenance assessment with respect to a child with respect to whom the order ceased to have effect,
that order shall, so far as it relates to that child, again have effect from the date a child support officer no longer has jurisdiction to make a maintenance assessment with respect to that child.
5
Where a maintenance assessment is made with respect to children with respect to whom an order falling within paragraph (1) is in force, the effective date of that assessment shall be two days after the assessment is made.
6
Where the provisions of paragraph (2) apply to an order, that part of the order to which those provisions apply shall cease to have effect from the effective date of the maintenance assessment.
Relationship between maintenance assessments and certain agreements
4
1
Maintenance agreements within the meaning of section 9(1) of the Act are agreements of a kind prescribed for the purposes of section 10(2) of the Act.
2
Where a maintenance assessment is made with respect to —
a
all of the children with respect to whom an agreement falling within paragraph (1) is in force; or
b
one or more but not all of the children with respect to whom an agreement falling within paragraph (1) is in force and where the amount payable under the agreement to or for the benefit of each child is separately specified,
that agreement shall, so far as it relates to the making or securing of periodical payments to or for the benefit of the children with respect to whom the maintenance assessment has been made, become unenforceable from the effective date of the assessment.
3
Where an agreement becomes unenforceable under the provisions of paragraph (2) to the extent specified in that paragraph, it shall remain unenforceable in relation to a particular child until such date as a child support officer no longer has jurisdiction to make a maintenance assessment with respect to that child.
Notifications by child support officers
5
1
Where a child support officer is aware that an order of a kind prescribed in paragraph (2) is in force and considers that the making of a maintenance assessment has affected, or is likely to affect, that order, he shall notify the persons prescribed in paragraph (3) in respect of whom that maintenance assessment is in force, and the persons prescribed in paragraph (4) holding office in the court where the order in question was made or subsequently registered, of the assessment and its effective date.
2
The prescribed orders are those made under an enactment mentioned in regulation 3(1).
3
The prescribed persons in respect of whom the maintenance assessment is in force are —
a
a person with care;
b
an absent parent;
c
a person who is treated as an absent parent under regulation 20 of the Maintenance Assessments and Special Cases Regulations;
d
a child who has made an application for a maintenance assessment under section 7 of the Act.
4
The prescribed person holding office in the court where the order in question was made or subsequently registered is —
a
in England and Wales —
i
in relation to the High Court, the senior district judge of the principal registry of the Family Division or, where proceedings were instituted in a district registry, the district judge;
ii
in relation to a county court, the proper officer of that court within the meaning of Order 1, Rule 3 of the County Court Rules 1981 ;
iii
in relation to a magistrates' court, the clerk to the justices of that court;
b
in Scotland —
i
in relation to the Court of Session, the Deputy Principal Clerk of Session;
ii
in relation to a sheriff court, the sheriff clerk.
Notification by the court
6
1
Where a court is aware that a maintenance assessment is in force and makes an order mentioned in regulation 3(1) which it considers has affected, or is likely to affect, that assessment, the person prescribed in paragraph (2) shall notify the Secretary of State to that effect.
2
The prescribed person is the person holding the office specified below in the court where the order in question was made or subsequently registered —
a
in England and Wales —
i
in relation to the High Court, the senior district judge of the principal registry of the Family Division or, where proceedings were instituted in a district registry, the district judge;
ii
in relation to a county court, the proper officer of that court within the meaning of Order 1, Rule 3 of the County Court Rules 1981;
iii
in relation to a magistrates' court, the clerk to the justices of that court;
b
in Scotland —
i
in relation to the Court of Session, the Deputy Principal Clerk of Session;
ii
in relation to a sheriff court, the sheriff clerk.
Cancellation of a maintenance assessment on grounds of lack of jurisdiction
7
1
Where —
a
a person with care;
b
an absent parent; or
c
a qualifying child
with respect to whom a maintenance assessment is in force ceases to be habitually resident in the United Kingdom, a child support officer shall cancel that assessment.
2
Where the person with care is not an individual, paragraph (1) shall apply as if sub-paragraph (a) were omitted.
3
Where a child support officer cancels a maintenance assessment under paragraph (1) or by virtue of paragraph (2), the assessment shall cease to have effect from the date that the child support officer determines is the date on which —
a
where paragraph (1) applies, the person with care, absent parent or qualifying child; or
b
where paragraph (2) applies, the absent parent or qualifying child
with respect to whom the assessment was made ceases to be habitually resident in the United Kingdom.
Maintenance assessments and maintenance orders made in error
8
1
Where —
a
at the time that a mainenance assessment with respect to a qualifying child was made a maintenance order was in force with respect to that child;
b
the absent parent has made payments of child support maintenance due under that assessment; and
c
the child support officer cancels that assessment on the grounds that it was made in error,
the payments of child support maintenance shall be treated as payments under the maintenance order and that order shall be treated as having continued in force.
2
Where —
a
at the time that a maintenance order with respect to a qualifying child was made a maintenance assessment was in force with respect to that child;
b
the absent parent has made payments of maintenance due under that order; and
c
the maintenance order is revoked by the court on the grounds that it was made in error,
the payments under the maintenance order shall be treated as payments of child support maintenance and the maintenance assessment shall be treated as not having been cancelled.
Signed by authority of the Secretary of State for Social Security.
Alistair Burt
Parliamentary Under-Secretary of State,
Department of Social Security
26th October 1992


text:
1
This Order may be cited as the Foreign Compensation (Financial Provisions) Order 1992 and shall come into force on 30th March 1992.
2
The Foreign Compensation Commission shall pay into the Consolidated Fund not later than 31st March 1992 out of the compensation funds named in Column 1 of the Schedule to this Order the amounts specified in Column 2 of the Schedule which are hereby determined to be the amounts of the expenses of the Commission during the periods specified in Column 3 of the Schedule attributable to the discharge by the Commission of their functions in relation to the distribution of sums from those compensation funds.
G. I. de Deney
Clerk of the Privy Council


text:
Citation and commencement
1
1
This Order may be cited as the Durham and Tyne and Wear (County and District Boundaries) Order 1992.
2
This Order shall come into force on 1st December 1993 for any purpose set out in regulation 4(1) of the Local Government Area Changes Regulations 1976 .
3
For all other purposes, this Order shall come into force on 1st April 1994.
Interpretation
2
In this Order —
“district” includes a metropolitan borough and a city;
“Durham” means the county of Durham, “Durham City” means the city of Durham in that county, and any reference to Chester-le-Street or to Easington is a reference to the Durham district of that name;
“electoral division” means an electoral division of Durham ;
“the map” means one or more of the 14 maps prepared by the Department of the Environment, marked “Maps of the Durham and Tyne and Wear (County and District Boundaries) Order 1992”, duly numbered for reference, and deposited in accordance with regulation 5 of the Local Government Area Changes Regulations 1976;
“Tyne and Wear” means the metropolitan county of Tyne and Wear, and any reference to Gateshead, to North Tyneside, to South Tyneside or to Sunderland is a reference to the Tyne and Wear district of that name;
any reference to an area as unparished is a reference to that area not forming part of any parish; and
“ward” means a ward of the district from or to which an area is transferred .
Transfers between Durham (Chester-le-Street, Durham City and Easington) and Tyne and Wear (Gateshead and Sunderland)
3
1
Each area which is marked as shown in column 1 of the following Table on the map indicated in column 2 shall be transferred from Durham, and from the district and the parish named in column 3 to —
a
Tyne and Wear;
b
the district mentioned in column 4; and to
c
the parish (if any), ward, petty sessional division and coroner’s district mentioned in column 4.
Table
(1) (2) (3) (4) Area marked On map Transferred from Durham, and from — To Tyne and Wear, and to —
C 9
Chester-le-Street
Parish of North Lodge
Gateshead
Parish of Birtley
Birtley ward
Gateshead petty sessional division
South Tyneside coroner’s district
D 9
Chester-le-Street
Parish of Ouston
Gateshead
Parish of Birtley
Birtley ward
Gateshead petty sessional division
South Tyneside coroner’s district
H & K
L
10
10 & 11
Chester-le-Street
Parish of Bournmoor
Sunderland
Shiney Row ward
Houghton le Spring petty sessional division
Sunderland coroner’s district
A, C & E 10
Chester-le-Street
Parish of North Lodge
Sunderland
Washington South ward
Houghton le Spring petty sesional division
Sunderland coroner’s district
O
U, V & W
11
12
Durham City
Parish of West Rainton
Sunderland
Parish of Hetton
Hetton ward
Houghton le Spring petty sessional division
Sunderland coroner’s district
B 14
Easington
Parish of Seaton with Slingley
Sunderland
Parish of Burdon
Ryhope ward
Houghton le Spring petty sessional division
Sunderland coroner’s district
2
Each area which is marked as shown in column 1 of the following Table on the map indicated in column 2 shall be transferred from Tyne and Wear, from Sunderland, and from the parish (or where unparished, the ward) named in column 3 to —
a
Durham;
b
the district and the parish mentioned in column 4;
c
the ward, electoral division and petty sessional division so mentioned; and to
d
the North Durham coroner’s district.
Table
(1) (2) (3) (4) Area marked On map Transferred from Tyne and Wear from Suderland and from — To Durham, and to —
G & J 10
Shiney Row ward
Chester-le-Street
Parish of Bournmoor
Bournmoor ward
Lumley electoral division
Chester le Street petty sessional division
M 11 Houghton ward
Chester-le-Street
Parish of Little Lumley
Lumley ward
Lumley electoral division
Chester le Street petty sessional division
B
B, D & F
9
10
Washington South ward
Chester-le-Street
Parish of North Lodge
North Lodge ward
Chester-le-Street North East electoral division
Chester-le-Street petty sessional division
N 11 Houghton ward
Durham City
Parish of West Rainton
Pittington and West Rainton ward
Sherburn electoral division
Durham petty sessional division
P, Q, R, S & T 12 Parish of Hetton
Durham City
Parish of West Rainton
Pittington and West Rainton ward
Sherburn electoral division
Durham petty sessional division
X & Y 13 Parish of Hetton
Durham City
Parish of Pittington
Pittington and West Rainton ward
Sherburn electoral division
Durham petty sessional division
A & C 14 Parish of Burdon
Easington
Parish of Seaton with Slingley
Murton East ward
Seaham electoral division
Easington petty sessional division
Transfers within Tyne and Wear between Gateshead and Sunderland
4
1
Each area which is marked as shown in column 1 of the following Table on the map indicated in column 2 shall be transferred from Gateshead, and from the parish (or, if unparished, the ward) named in column 3 to Sunderland, to the Washington West ward, and to the Houghton le Spring petty sessional division and the Sunderland coroner’s district, becoming or remaining unparished.
Table
(1) (2) (3) Area marked — On map From Gateshead, and from —
B 8 Parish of Birtley A 8 Parish of Lamesley A 7 Wrekendyke ward
2
Each unparished area which is marked as shown in column 1 of the following Table on the map indicated in column 2 shall be transferred from Sunderland, and from the ward named in column 3 to Gateshead, to the parish (if any) and the ward mentioned in column 4, and to the Gateshead petty sessional division and the Gateshead and South Tyneside coroner’s district.
Table
(1) (2) (3) (4) Area marked — On map — Transferred from Sunderland, and from the following ward — To Gateshead, and to —
C 7 Washington North Wrekendyke ward A 9 Washington South
Parish of Birtley
Birtley ward
B 7 Washington West Wrekendyke ward
Transfers within Tyne and Wear between Gateshead and South Tyneside
5
1
Each area which is marked as shown in column 1 of the following Table on the map indicated in column 2 shall be transferred from Gateshead, and from the ward named in column 3 to South Tyneside, to the ward named in column 4, and to the South Tyneside petty sessional division, remaining unparished.
Table
(1) (2) (3) )4) Area marked — On map — Transferred from Gateshead, and from the following ward — To South Tyneside, and to the following ward —
A, C & D 2 Pelaw and Heworth Hebburn Quay A 3 Wrekendyke Fellgate and Hedworth
2
The area which is marked B on map 2 shall be transferred from South Tyneside, and from the Hebburn Quay ward to Gateshead, to the Pelaw and Heworth ward and to the Gateshead petty sessional division, remaining unparished.
Transfers within Tyne and Wear between North and South Tyneside
6
1
The area which is marked A on map 1 shall be transferred from North Tyneside, and from the Riverside ward to South Tyneside, to the Bede ward, to the South Tyneside petty sessional division and to the Gateshead and South Tyneside coroner’s district, remaining unparished.
2
The area which is marked B on map 1 shall be transferred from South Tyneside, and from the Bede ward to North Tyneside, to the Riverside ward, to the North Tyneside petty sessional division and the North Tyneside coroner’s district, remaining un-parished.
Transfers within Tyne and Wear between South Tyneside and Sunderland
7
1
The areas which are marked B and D on map 4 shall be transferred from South Tyneside, and from the Boldon Colliery ward to Sunderland, to the Town End Farm ward and to the Sunderland petty sessional division and the Sunderland coroner’s district, remaining unparished.
2
Each area which is marked as shown in column 1 of the following Table on the map indicated in column 2 shall be transferred from Sunderland, and from the ward named in column 3 to South Tyneside, to the ward mentioned in column 4, and to the South Tyneside petty sessional division and the Gateshead and South Tyneside coroner’s district, remaining unparished.
Table
(1) (2) (3) (4) Area marked — On map Transferred from Sunderland, and from the following ward — To South Tyneside, and to the following ward —
B 6 Fulwell Cleadon and East Boldon A 5 & 6 Fulwell Whitburn and Marsden A & C 4 Town End Farm Boldon Colliery
Town and country planning
8
1
In this article, “provision” means a provision of a development plan (as defined in section 336(1) of the Town and Country Planning Act 1990 ).
2
Any provision applying to an area transferred by this Order shall continue to apply to that area, notwithstanding the transfer, until replaced by a provision which so applies, and which is expressed to supersede the preserved provision.
Signed by authority of the Secretary of State
Robin Squire
Parliamentary under Secretary of State,
Department of the Environment
1st December 1992


text:
1
These Regulations may be cited as the Partnerships (Unrestricted Size) No. 10 Regulations 1992 and shall come into force on 10th July 1992.
2
Section 716(1) of the Companies Act 1985 does not prohibit the formation for the purpose of carrying on practice as consulting engineers of a partnership consisting of persons the majority of whom are recognised by The Engineering Council as chartered engineers.
3
The Partnerships (Unrestricted Size) No. 3 Regulations 1970 are hereby revoked.
Neil Hamilton
Parliamentary Under-Secretary of State,
Department of Trade and Industry
16th June 1992


text:
1
This Order may be cited as the Value Added Tax (Removal of Goods) Order 1992 and shall come into force on 1st January 1993.
2
In this Order —
“ the Act ” means the Value Added Tax Act 1983;
“the member State of arrival” means the member State to which the goods are removed;
“the member State of dispatch” means the member State from which the goods are removed;
“the owner” means the person who is carrying on the business of which the goods form part of the assets;
“registered” means either registered under the Act or registered under the provisions of the law of another member State corresponding thereto;
“temporary importation relief” means relief, other than partial relief, from payment of any duty incurred on the entry of goods into the territory of the Community which is afforded by virtue of any of the Community Regulations specified in the Schedule to this Order.
3
For the purposes of this Order, a person is treated as being established in a member State if he has there a business establishment or some other fixed establishment or carries on a business there through a branch or agency.
4
Subject to article 5 below, paragraph 5A of Schedule 2 to the Act shall not apply to the following removals of goods from a member State to a place in any other member State —
a
where the supply of the goods would be treated as having been made in a member State other than the member State of dispatch by virtue of section 6(2A), (2B) or (2C) of the Act ;
b
where the supply of the goods would be treated as having been made in the member State of dispatch by virtue of the Value Added Tax (Place of Supply of Goods) Order 1992;
c
where the goods have been removed by or under the directions of the owner for the purpose of —
i
his delivering them to a person to whom he is supplying those goods; or
ii
his taking possession of them from a person who is supplying those goods to him,
and that supply is or will be zero-rated by virtue of section 16(6) or (7) of the Act ;
d
where —
i
the owner is registered in the member State of dispatch and is not registered in the member State of arrival;
ii
the goods have been removed for the purpose of delivering them to a person other than the owner who is to produce goods by applying a treatment or process to the goods removed; and
iii
the owner intends that the goods produced will be returned to him by their removal to the member State of dispatch upon completion of the treatment or process;
e
where —
i
the goods have been removed for the purpose of delivering them to a person other than the owner who is to value or carry out any work on the goods; and
ii
the supply made by the person to whom the goods have been delivered is or will be a supply of services treated as having been made in the member State of arrival;
f
where —
i
the owner is established in the member State of dispatch and is not established in the member State of arrival;
ii
they are removed for the sole purpose of their being used by the owner in the course of a supply of services to be made by him;
iii
at the time of their removal there exists a legally binding obligation to make that supply of services; and
iv
the owner intends to remove them to the member State of dispatch upon his ceasing to use them in the course of making the supply;
g
where —
i
temporary importation relief would have been afforded had the goods been imported from a place outside the member States; and
ii
the owner intends to export the goods to a place outside the member States or remove them to a member State other than the member State of arrival, in either case, not later than 2 years after the day upon which the goods were removed;
h
where the goods are removed in accordance with an intention described in paragraph (d)(iii), (f)(iv) or (g)(ii) above;
i
where goods which have been removed under the conditions described in paragraph (e) above are removed to the member State of dispatch when the valuation or work has been completed.
5
In the case of a removal falling within paragraph (d), (f) or (g) above, it shall be a condition of paragraph 5A of Schedule 2 to the Act not applying that the relevant intention of the owner is fulfilled.
Irvine Patnick
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
9th December 1992


text:
1
These Regulations may be cited as the Levying Bodies (General) (Amendment) Regulations 1992 and shall come into force on 2nd April 1992.
2
Regulation 10 of the Levying Bodies (General) Regulations 1990 shall be amended–
a
in paragraph (2), by the insertion before the words “base rate” of the word “highest” and by the substitution of the words “any of the reference banks” for the words from “the committee” to the end of the paragraph;
b
by the insertion after paragraph (2) of the following:
3
For the purposes of paragraph (2)–
a
the reference banks are the seven largest institutions–
i
authorised by the Bank of England under the Banking Act 1987 ; and
ii
incorporated in and carrying on a deposit-taking business within the United Kingdom,
which quote a base rate in sterling;
b
the size of an institution is to be determined by reference to its total consoli-dated gross assets denominated in sterling, as shown in its audited end-year accounts last published before the due date for payment.
4
In paragraph (3)(b), the reference to the consolidated gross assets of an institution is a reference to the gross assets of that institution together with any subsidiary (within the meaning of section 736 of the Companies Act 1985) .
.
Michael Heseltine
Secretary of State for the Environment
10th March 1992
David Hunt
Secretary of State for Wales
11th March 1992


text:
Citation, commencement and effect
1
These Regulations may be cited as the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992 and shall come into force on 31st July 1992, but except as otherwise provided shall have effect for accounting periods beginning on and after 1st January 1990.
Interpretation
2
In these Regulations —
“directive societies” and “non-directive societies” shall be construed in accordance with the definitions of “directive society” and “non-directive society” respectively inserted in section 431(2) of the Taxes Act by regulation 5(2);
“the Taxes Act” means the Income and Corporation Taxes Act 1988.
Introductory
3
These Regulations —
a
provide, subject to section 460(1) of the Taxes Act, that the Corporation Tax Acts, as applied by section 463(1) of the Taxes Act to the life or endowment business carried on by registered friendly societies, shall have effect subject to the modifications and exceptions prescribed by these Regulations;
b
make different provision for the cases of directive societies and non-directive societies;
c
include provision having retrospective effect;
d
provide for the revocation of the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1989 .
Modification of section 76(7) of the Taxes Act
4
1
Paragraph (2) prescribes a modification of subsection (7) of section 76 of the Taxes Act so far as it applies to the life or endowment business carried on by registered friendly societies.
2
For the words “a long term business levy imposed by virtue of the Policyholders Protection Act 1975” there shall be substituted the words “a levy imposed by virtue of arrangements approved by the Chief Registrar of Friendly Societies or, as the case may be, the Registrar of Friendly Societies for Northern Ireland under section 141 of the 1986 Act”.
Modifications of section 431(2) of the Taxes Act
5
1
Paragraphs (2) to (6) prescribe modifications of subsection (2) of section 431 of the Taxes Act so far as it applies to the life or endowment business carried on by registered friendly societies.
2
The following definitions shall be inserted in the appropriate places in alphabetical order —
“directive society” means a registered friendly society which carries on long term business in the United Kingdom —
if its rules do not contain provision for calling up additional contributions, for reducing benefits or for claiming assistance from other persons who have undertaken to provide it, or
if its contribution income from long term business (without any deduction for reinsurance cessions) exceeded 500,000 ECU for each of any three consecutive relevant periods of account,
and for the purposes of paragraph (b) above —
“ECU” means the unit of account of that name defined in Council Regulation ( EEC ) No. 3180/78 , and the exchange rates as between the ECU and pounds sterling to be applied for each year beginning on 31st December shall be the rates applicable on the last day of the preceding October for which exchange rates for the currencies of all the member States were published in the Official Journal of the Communities, and
a relevant period of account is one ending on or after 1st January 1985;
“non-directive society” means a registered friendly society other than a directive society;
“tax exempt basic life assurance and general annuity business” means basic life assurance and general annuity business the profits arising from which are exempt from tax by virtue of section 460(1);
“tax exempt basic life assurance business” means basic life assurance business the profits arising from which are exempt from tax by virtue of section 460(1);
“tax exempt general annuity business” means general annuity business the profits arising from which are exempt from tax by virtue of section 460(1);
“taxable basic life assurance and general annuity business” means basic life assurance and general annuity business other than tax exempt basic life assurance and general annuity business;
“taxable basic life assurance business” means basic life assurance business other than tax exempt basic life assurance business;
“taxable general annuity business” means general annuity business other than tax exempt general annuity business;
“valuation report” —
in the case of a directive society, means the report mentioned in regulation 11(5) of the Friendly Societies (Long Term Insurance Business) Regulations 1987 ; and
in the case of a non-directive society, means the report mentioned in section 41(1)(b) of the Friendly Societies Act 1974 or section 34(1)(b) of the Friendly Societies Act (Northern Ireland) 1970 .
3
For the definition of liabilities there shall be substituted —
“liabilities” —
in the case of a directive society —
subject to sub-paragraph (ii) below, means the liabilities of the society estimated as for the purposes of its valuation report (excluding any that have fallen due or been reinsured and any not arising under or in connection with policies or contracts effected as part of the society’s insurance business);
where the society has a fund under the control of a central body to which every branch is bound to contribute, and the society’s valuation report includes business of a branch which falls outside the business included in the society’s annual return under section 43 of the Friendly Societies Act 1974 or section 36 of the Friendly Societies Act (Northern Ireland) 1970, means, in relation to the central body, such part of the liabilities of the society estimated as for the purposes of its valuation report as would have been included in that report if it had been limited to the business included in the society’s annual return (excluding any liabilities that have fallen due or been reinsured and any not arising under or in connection with policies or contracts effected as part of the society’s insurance business); and
in the case of a non-directive society, means the liabilities of the society estimated as for the purposes of its valuation report (excluding any that have fallen due or been reinsured and any not arising under or in connection with policies or contracts effected as part of the society’s insurance business) but if the society has not sent to the registrar a valuation report as at the beginning or end of the period (or both) then the liabilities of the society as at any relevant date shall be estimated on a basis compatible with that used in the previous valuation report and any subsequent valuation report;
.
4
For the definition of “long term business” there shall be substituted —
“long term business” means —
insurance business of any of the classes specified in Part I of Schedule 1 to the Friendly Societies (Long Term Insurance Business) Regulations 1987, and
the effecting and carrying out of that part of a contract whose principal object is within any of the classes specified in Part I of Schedule 1 to those Regulations which contains related and subsidiary provisions of insurance business of one or both of the classes specified in Part II of Schedule 1 to those Regulations;
.
5
For the definition of “periodical return” there shall be substituted —
“periodical return” —
in the case of a directive society, means its valuation report; and
in the case of a non-directive society, means its annual return under section 43 of the Friendly Societies Act 1974 or section 36 of the Friendly Societies Act (Northern Ireland) 1970;
.
6
For the definition of “value” there shall be substituted —
“value” —
in relation to the assets of a directive society, means the value of the assets as taken into account for the purposes of the society’s valuation report; and
in relation to the assets of a non-directive society, means the value of the assets as taken into account for the purposes of the society’s valuation report, but if the society has not sent to the registrar a valuation report as at the beginning or end of the period (or both) then the value of the assets as at any relevant date shall be determined on a basis compatible with that used in the previous valuation report and any subsequent valuation report;
.
Modifications of section 432A of the Taxes Act
6
1
Paragraphs (2) to (4) prescribe modifications of section 432A of the Taxes Act so far as it applies to the life or endowment business carried on by registered friendly societies for income arising, and disposals occurring, on or after 1st January 1990.
2
For subsection (2) there shall be substituted —
2
The classes of life assurance business referred to in subsection (1) above are —
a
pension business;
b
taxable general annuity business;
c
tax exempt general annuity business;
d
overseas life assurance business;
e
taxable basic life assurance business; and
f
tax exempt basic life assurance business.
3
In subsection (3) for the words following “pension business” there shall be substituted the words “, taxable basic life assurance business or tax exempt basic life assurance business shall be referable to the category of business concerned.”
4
In subsection (7) for sub-paragraph (iii) of paragraph (a) there shall be substituted —
iii
where the category of business in question is pension business, taxable general annuity business, tax exempt general annuity business, taxable basic life assurance business or tax exempt basic life assurance business, are references to those categories of business.
7
1
Paragraphs (2) to (4) prescribe modifications of section 432A of the Taxes Act so far as it applies to the life or endowment business carried on by registered friendly societies for accounting periods beginning on or after 1st January 1992.
2
For subsection (2) there shall be substituted —
2
The classes of life assurance business referred to in subsection (1) above are —
a
pension business;
b
overseas life assurance business;
c
taxable basic life assurance and general annuity business; and
d
tax exempt basic life assurance and general annuity business.
3
In subsection (3) for the words following “pension business” there shall be substituted the words “, taxable basic life assurance and general annuity business or tax exempt basic life assurance and general annuity business shall be referable to the category of business concerned.”
4
In subsection (7) for sub-paragraph (iii) of paragraph (a) there shall be substituted —
iii
where the category of business in question is pension business, taxable basic life assurance and general annuity business or tax exempt basic life assurance and general annuity business, are references to those categories of business.
Further modifications of section 432A of the Taxes Act in relation to non-directive societies
8
1
Paragraphs (2) to (5) prescribe modifications of section 432A of the Taxes Act so far as it applies to the life or endowment business carried on by non-directive societies.
2
For subsection (6) there shall be substituted —
6
For the purposes of subsection (5) above “the relevant fraction”, in relation to a category of business, is the fraction of which —
a
the numerator is the mean of the opening and closing liabilities of the category, reduced by the mean of the opening and closing values of any assets directly referable to the category; and
b
the denominator is the mean of the opening and closing liabilities of the long term business, reduced by the mean of the opening and closing value of any assets directly referable to any of the appropriate categories of business.
3
Subsection (8) shall be omitted.
4
Paragraph (b) of subsection (9) shall be omitted.
5
After subsection (10) there shall be added —
11
In subsection (1) above “assets of the company’s long term business fund” means —
a
assets held primarily for the purposes of long term business carried on by the society; and
b
the relevant fraction of each asset held neither primarily for the purposes of long term business nor primarily for the purposes of some other specific business carried on by the society.
12
For the purposes of subsection (11) above “the relevant fraction”, subject to subsection (13) below, is the fraction of which —
a
the numerator is the mean of the total balances brought forward and carried forward in the fund accounts for those funds within which the society conducts its long term business less the mean of the assets already recognised at the beginning and end of the period of account as held for the purposes of long term business carried on by the society; and
b
the denominator is the mean of the total balances brought forward and carried forward on all of the society’s fund accounts less the mean of the opening and closing values of assets already recognised at the beginning and end of the period of account as held for the purposes of long term business or for the purposes of other specific business carried on by the society.
13
A balance on a general management fund or a general reserve fund shall be excluded from both the numerator and the denominator in the calculation of the relevant fraction for the purposes of subsection (11) above.
14
For the purposes of subsection (12) above references to balances brought forward and carried forward are references to balances brought forward and carried forward as shown in the society’s periodical return.
Modifications of section 432B of the Taxes Act in relation to directive societies
9
1
Paragraph (2) prescribes modifications of section 432B of the Taxes Act so far as it applies to the life or endowment business carried on by directive societies.
2
In subsections (1) and (2) for the words “the Insurance Companies Act 1982” there shall be substituted the words “the Friendly Societies Act 1974 or the Friendly Societies Act (Northern Ireland) 1970”.
Disapplication of sections 432B to 432E of the Taxes Act in relation to non-directive societies
10
Sections 432B to 432E of the Taxes Act shall not apply to the life or endowment business carried on by non-directive societies.
Modifications of section 440(4) of the Taxes Act
11
1
Paragraph (2) prescribes a modification of subsection (4) of section 440 of the Taxes Act so far as it applies to the life or endowment business carried on by registered friendly societies for accounting periods beginning before 1st January 1992.
2
For paragraph (a) there shall be substituted —
a
assets linked solely to taxable basic life assurance business;
aa
assets linked solely to tax exempt basic life assurance business;
.
12
1
Paragraph (2) prescribes a modification of subsection (4) of section 440 of the Taxes Act so far as it applies to the life or endowment business carried on by registered friendly societies for accounting periods beginning on or after 1st January 1992.
2
For paragraph (a) there shall be substituted —
a
assets linked solely to taxable basic life assurance and general annuity business;
aa
assets linked solely to tax exempt basic life assurance and general annuity business;
.
Disapplication of section 440(4)(d) of the Taxes Act in relation to non-directive societies
13
Section 440(4)(d) of the Taxes Act shall not apply to the life or endowment business carried on by non-directive societies.
Modifications of section 440A(2) of the Taxes Act
14
1
Paragraphs (2) and (3) prescribe modifications of subsection (2) of section 440A of the Taxes Act so far as it applies to the life or endowment business carried on by registered friendly societies for accounting periods beginning before 1st January 1992.
2
In paragraph (a) after the words “carrying on of” there shall be inserted the word “taxable”.
3
After paragraph (a) there shall be inserted —
aa
so many of the securities as are identified in the company’s records as securities by reference to the value of which there are to be determined benefits provided for under policies the effecting of all (or all but an insignificant proportion) of which constitutes the carrying on of tax exempt basic life assurance business shall be treated for the purposes of corporation tax as a separate holding linked solely to that business,
.
15
1
Paragraphs (2) and (3) prescribe modifications of subsection (2) of section 440A of the Taxes Act so far as it applies to the life or endowment business carried on by registered friendly societies for accounting periods beginning on or after 1st January 1992.
2
In paragraph (a) after the words “carrying on of” there shall be inserted the word “taxable”.
3
After paragraph (a) there shall be inserted —
aa
so many of the securities as are identified in the company’s records as securities by reference to the value of which there are to be determined benefits provided for under policies or annuity contracts the effecting of all (or all but an insignificant proportion) of which constitutes the carrying on of tax exempt basic life assurance and general annuity business shall be treated for the purposes of corporation tax as a separate holding linked solely to that business,
.
Disapplication of section 440A(2)(d) of the Taxes Act in relation to non-directive societies
16
Section 440A(2)(d) of the Taxes Act shall not apply in relation to the life or endowment business carried on by non-directive societies.
Modifications of section 82 of the Finance Act 1989
17
1
Paragraphs (2) and (3) prescribe modifications of section 82 of the Finance Act 1989 so far as it applies to the life or endowment business carried on by directive societies and paragraph (4) prescribes a modification of that section so far as it applies to the life or endowment business carried on by non-directive societies.
2
In subsection (1)(b) for the words “return for the purposes of the Insurance Companies Act 1982” there shall be substituted the words “valuation report”.
3
After subsection (8) there shall be added the following subsections —
9
In subsection (1) above “unappropriated surplus on valuation”, where the society has a fund under the control of a central body to which every branch is bound to contribute, and the society’s valuation report includes business of a branch which falls outside the business included in the society’s annual return under section 43 of the Friendly Societies Act 1974 or section 36 of the Friendly Societies Act (Northern Ireland) 1970, means, in relation to the central body, such part of the unappropriated surplus on valuation of the society estimated as for the purposes of its valuation report as would have been included in that report if it had been limited to the business included in the society’s annual return.
10
In this section “valuation report” has the same meaning as in Chapter I of Part XII of the Taxes Act 1988.
4
In subsection (1)(b) the words from “as shown” to “1982,” shall be omitted.
Modifications of section 83(2) of the Finance Act 1989
18
1
Paragraph (2) prescribes a modification of subsection (2) of section 83 of the Finance Act 1989 so far as it applies to the life or endowment business carried on by registered friendly societies whose registered office is situated in England, Wales or Scotland and paragraph (3) prescribes a modification of that subsection so far as it applies to the life or endowment business carried on by registered friendly societies whose registered office is situated in Northern Ireland.
2
For that subsection there shall be substituted —
2
In subsection (1) above “brought into account” means brought into account in the return which on 1st January 1990 was prescribed by the Chief Registrar of Friendly Societies under section 43(6) of the Friendly Societies Act 1974 as the annual return required under section 43(1) of that Act —
a
on each separate form headed “Benefit and Benefit Reserve Funds”, comprised in that return, under the items “Allocation from Rent and Interest account” or “Other income” where the form relates to a fund in respect of pension business or general annuity business, or
b
on each form headed “Management Funds”, comprised in that return, under the items “Allocation from Rent and Interest account” or “Other income”, to the extent that the expenses of pension business or general annuity business charged on each such form exceed the transfer to that management fund from the benefit and benefit reserve funds in respect of pension business or general annuity business.
3
Subsection (2) shall be omitted.
Modifications of section 46 of the Finance Act 1990
19
1
Paragraphs (2) to (4) prescribe modifications of section 46 of the Finance Act 1990 so far as it applies to the life or endowment business carried on by registered friendly societies, paragraph (5) prescribes a further modification of that section so far as it applies to the life or endowment business carried on by directive societies and paragraphs (6) and (7) prescribe further modifications of that section so far as it applies to the life or endowment business carried on by non-directive societies for accounting periods beginning on or after 1st January 1992.
2
In subsection (2) —
a
after the words “pension business” there shall be inserted the words “, to tax exempt basic life assurance and general annuity business”; and
b
after the words “solely to” (where they secondly occur) there shall be inserted the word “taxable”.
3
In subsection (3)(a) after the words “solely to” there shall be inserted the words “taxable basic life assurance and general annuity business, tax exempt”.
4
In subsection (3)(b) for the words following “liabilities of” there shall be substituted the words “taxable basic life assurance and general annuity business.”
5
In subsection (4)(b) for the words from “business” to “Finance Act 1989)” there shall be substituted the words “taxable basic life assurance and general annuity business”.
6
For subsection (4) there shall be substituted —
4
For the purposes of subsection (2) above “the relevant chargeable fraction” in relation to assets other than linked assets is the fraction of which —
a
the denominator is the mean of the opening and closing long term business liabilities, other than liabilities in respect of benefits to be determined by reference to the value of linked assets and liabilities of the overseas life assurance business; and
b
the numerator is the mean of such of the opening and closing liabilities within paragraph (a) above as are liabilities of taxable basic life assurance and general annuity business.
7
In subsection (7) the following definition shall be inserted before the definition of “authorised unit trust” —
“assets of an insurance company’s long term business fund” shall be construed in accordance with subsections (11) to (14) of section 432A of the Taxes Act 1988;
.
Modifications of paragraph 6 of Schedule 7 to the Finance Act 1991
20
1
Paragraphs (2) to (4) prescribe modifications of paragraph 6 of Schedule 7 to the Finance Act 1991 so far as it applies to the life or endowment business carried on by directive societies and paragraphs (5) to (7) prescribe modifications of that paragraph so far as it applies to the life or endowment business carried on by non-directive societies for accounting periods beginning on or after 1st January 1992.
2
For sub-paragraph (3) there shall be substituted —
3
Immediately before the commencement of the first accounting period of a society beginning on or after 1st January 1992 —
a
all the assets held by the society and falling within the category set out in paragraph (a) of subsection (4) of section 440 of that Act (taxable basic life assurance business),
b
so much of the assets held by the society and falling within the category set out in paragraph (d) of that subsection (assets not falling within any other category) as are linked solely to taxable general annuity business, and
c
so much of the assets held by the society and falling within that category as, although not falling within paragraph (b) above, would be regarded as linked solely to the society’s taxable basic life assurance business were its general annuity business treated as forming part of its basic life assurance business and as not being a separate category of business,
shall be taken to have been transferred from the category in question to the category of assets linked solely to taxable basic life assurance and general annuity business.
3
After sub-paragraph (3) there shall be inserted —
3A
Immediately before the commencement of the first accounting period of a society beginning on or after 1st January 1992 —
a
all the assets held by the society and falling within the category set out in paragraph (aa) of subsection (4) of section 440 of that Act (tax exempt basic life assurance business),
b
so much of the assets held by the society and falling within the category set out in paragraph (d) of that subsection (assets not falling within any other category) as are linked solely to tax exempt general annuity business, and
c
so much of the assets held by the society and falling within that category as, although not falling within paragraph (b) above, would be regarded as linked solely to the society’s tax exempt basic life assurance business were its general annuity business treated as forming part of its basic life assurance business and as not being a separate category of business,
shall be taken to have been transferred from the category in question to the category of assets linked solely to tax exempt basic life assurance and general annuity business.
4
In sub-paragraph (4) for the words following “another” there shall be substituted the words “by sub-paragraphs (3) or (3A) above.”
5
For sub-paragraph (3) there shall be substituted —
3
Immediately before the commencement of the first accounting period of a society beginning on or after 1st January 1992 —
a
all the assets held by the society and falling within the category set out in paragraph (a) of subsection (4) of section 440 of that Act (taxable basic life assurance business),
b
so much of the assets held by the society and falling within the category set out in paragraph (e) of that subsection (assets not falling within any other category) as are linked solely to taxable general annuity business, and
c
so much of the assets held by the society and falling within that category as, although not falling within paragraph (b) above, would be regarded as linked solely to the society’s taxable basic life assurance business were its general annuity business treated as forming part of its basic life assurance business and as not being a separate category of business,
shall be taken to have been transferred from the category in question to the category of assets linked solely to taxable basic life assurance and general annuity business.
6
After sub-paragraph (3) there shall be inserted —
3A
Immediately before the commencement of the first accounting period of a society beginning on or after 1st January 1992 —
a
all the assets held by the society and falling within the category set out in paragraph (aa) of subsection (4) of section 440 of that Act (tax exempt basic life assurance business),
b
so much of the assets held by the society and falling within the category set out in paragraph (e) of that subsection (assets not falling within any other category) as are linked solely to tax exempt general annuity business, and
c
so much of the assets held by the society and falling within that category as, although not falling within paragraph (b) above, would be regarded as linked solely to the society’s tax exempt basic life assurance business were its general annuity business treated as forming part of its basic life assurance business and as not being a separate category of business,
shall be taken to have been transferred from the category in question to the category of assets linked solely to tax exempt basic life assurance and general annuity business.
7
In sub-paragraph (4) for the words following “another” there shall be substituted the words “by sub-paragraphs (3) or (3A) above.”
Modifications of section 212 of the Taxation of Chargeable Gains Act 1992
21
1
Paragraphs (2) to (4) prescribe modifications of section 212 of the Taxation of Chargeable Gains Act 1992 so far as it applies to the life or endowment business carried on by registered friendly societies, paragraph (5) prescribes a further modification of that section so far as it applies to the life or endowment business carried on by directive societies and paragraphs (6) and (7) prescribe further modifications of that section so far as it applies to the life or endowment business carried on by non-directive societies for accounting periods beginning on or after 6th April 1992.
2
In subsection (2) —
a
after the words “pension business” there shall be inserted the words “, to tax exempt basic life assurance and general annuity business”; and
b
after the words “solely to” (where they secondly occur) there shall be inserted the word “taxable”.
3
In subsection (3)(a) after the words “solely to” there shall be inserted the words “taxable basic life assurance and general annuity business, tax exempt”.
4
In subsection (3)(b) for the words following “liabilities of” there shall be substituted the words “taxable basic life assurance and general annuity business.”
5
In subsection (4)(b) for the words from “business” to “Finance Act 1989)” there shall be substituted the words “taxable basic life assurance and general annuity business”.
6
For subsection (4) there shall be substituted —
4
For the purposes of subsection (2) above “the relevant chargeable fraction” in relation to assets other than linked assets is the fraction of which —
a
the denominator is the mean of the opening and closing long term business liabilities, other than liabilities in respect of benefits to be determined by reference to the value of linked assets and liabilities of the overseas life assurance business; and
b
the numerator is the mean of such of the opening and closing liabilities within paragraph (a) above as are liabilities of taxable basic life assurance and general annuity business.
7
After subsection (8) there shall be added —
9
In subsection (1) above “assets of an insurance company’s long term business fund” shall be construed in accordance with subsections (11) to (14) of section 432A of the Taxes Act 1988.
Revocation
22
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1989 are hereby revoked, and are hereby deemed never to have had effect.
Irvine Patnick
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
9th July 1992


text:
Title and commencement
1
This Order may be cited as the Watermark Disease (Local Authorities) (Amendment) Order 1992 and shall come into force on 10th February 1992.
Amendment of the Watermark Disease (Local Authorities) Order 1974
2
The Watermark Disease (Local Authorities) Order 1974 shall be further amended by substituting–
a
in article 8 thereof for the words “shall be liable on conviction to a fine not exceeding £1000” the words “shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale”;
b
for Schedule 1 thereto (local authorities to which the Order applies) the following Schedule —
SCHEDULE 1
Article 3
LOCAL AUTHORITIES TO WHICH THIS ORDER APPLIES
County Councils:
Bedfordshire
Essex
Hertfordshire
Norfolk
Suffolk
Wiltshire
.
Revocation
3
The Watermark Disease (Local Authorities) (Amendment) Order 1986 is hereby revoked.
In Witness whereof the Official Seal of the Forestry Commissioners is hereunto affixed on 10th January 1992.
P.J. Clarke
Secretary to the Forestry Commissioners


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the East Suffolk Local Health Services National Health Service Trust (Establishment) Order 1992 and shall come into force on 4th November 1992.
2
In this Order unless the context otherwise requires —
“ the Act ” means the National Health Service and Community Care Act 1990;
“community health services” means any services which the Secretary of State may provide under section 3(1)(d) or (e) of, or Schedule 1 to, the National Health Service Act 1977 and any service which she has a duty to provide under section 5(1) or (1A) of that Act ;
“establishment date” means 4th November 1992;
“operational date” has the meaning assigned to it in paragraph 3(1)(e) of Schedule 2 to the Act;
“the trust” means the East Suffolk Local Health Services 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 East Suffolk Local Health Services National Health Service Trust.
Nature and functions of the trust
3
1
The trust is established for the purpose specified in section 5(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 authorities) shall be —
a
to own and manage hospital accommodation and services provided at St Clements Hospital, Foxhall Road, Ipswich IP3 8LS and associated hospitals;
b
to manage community health services provided from Trust Headquarters, Anglesea Heights, Ivry Street, Ipswich and to own the associated premises.
Directors of the trust
4
The trust shall have, in addition to the chairman, 5 non-executive directors and5 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 the trust shall have the functions —
a
of entering into NHS contracts;
b
of entering into other contracts including contracts of employment; and
c
of doing such other things as are reasonably necessary to enable it to begin to operate satisfactorily with effect from its operational date.
Assistance by health authorities before operational date
7
1
The East Suffolk Health Authority 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 East Suffolk Health Authority 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 its operational date.
4
The health authority specified for the purposes of paragraph 3(1)(f) of Schedule 2 to the Act (authority which is to make the scheme under section 6 of the Act for the transfer of staff ) in relation to the trust shall be the East Suffolk Health Authority.
Restriction on disposal of assets
8
The sum specified for the purposes of paragraph 6(2)(d) of Schedule 2 to the Act (maximum value of freely disposable assets) in relation to the trust shall be £1,000,000.
Signed by authority of the Secretary of State for Health
Cumberlege
Parliamentary Under Secretary of State,
Department of Health
23rd October 1992


text:
Citation, commencement and extent
1
1
These Regulations may be cited as the Billing Authorities (Alteration of Requisite Calculations) (England) Regulations 1992 and shall come into force on 4th November 1992.
2
These Regulations extend to England only.
Interpretation
2
In these Regulations “the 1992 Act ” means the Local Government Finance Act 1992.
Calculation of budget requirement
3
1
The constituents of the calculation to be made under section 32(2) of the 1992 Act are altered by adding at the end of paragraph (e) the words “other than any amounts which it estimates will be so transferred pursuant to the directions under section 98(5) of that Act made on 12th October 1992.”.
2
The constituents of the calculation to be made under section 32(3) of the 1992 Act are altered by adding at the end of paragraph (b) the words “other than any amounts which it estimates will be so transferred pursuant to the directions under section 98(4) of that Act made on 12th October 1992;” .
Calculation of basic amount of tax
4
The constituents of the calculation required by item P in subsection (3) of section 33 of the 1992 Act are altered by substituting for the words from “shall be” to the end the words
shall be increased or reduced by the amount calculated in accordance with the following formula, according to whether that amount is positive or negative —
W + X - ( Y + Z )
where —
W is the amount of any sum which the authority estimates will be transferred in the year from its collection fund to its general fund in accordance with section 97(3) of the 1988 Act;
X is the amount of any sum which the authority estimates will be transferred from its collection fund to its general fund pursuant to the directions under section 98(4) of that Act made on 12th October 1992 and credited to a revenue account for the year;
Y is the amount of any sum which the authority estimates will be transferred in the year from its general fund to its collection fund in accordance with section 97(4) of that Act;
Z is the amount of any sum which the authority estimates will be transferred from its general fund to its collection fund pursuant to the directions under section 98(5) of that Act made on 12th October 1992 and charged to a revenue account for the year.
.
Michael Howard
One of Her Majesty’s Principal Secretaries of State
Department of the Environment
13th October 1992