text:
Citation and commencement
1
This Order may be cited as the Gwent Community Health National Health Service Trust (Establishment) Amendment Order 1995 and shall come into force on 1st November 1995.
Amendment of NHS Trust Establishment Order
2
In Article 4 of the Gwent Community Health National Health Service Trust (Establishment) Order 1992 for “5 non-executive” there shall be substituted “4 non-executive” and for “5 executive” there shall be substituted “4 executive”.
William Hague
Secretary of State for Wales
19th October 1995


type: legislation

jurisdiction: UK

text:
Title, extent and commencement
1
These Regulations may be cited as the Hill Livestock (Compensatory Allowances) (Amendment) (No. 3) Regulations 1995, shall extend to Great Britain and shall come into force on 15th November 1995.
Amendments to the Hill Livestock (Compensatory Allowances) Regulations 1994
2
1
The Hill Livestock (Compensatory Allowances) Regulations 1994 shall be amended in accordance with the following paragraphs of this regulation.
2
In the definition of “Commission Regulation 3887/92” in paragraph (1) of regulation 2 (interpretation) insert at the end “as last amended by Commission Regulation ( EC ) No. 1648/95 ”.
3
In sub-paragraph (b) of paragraph (1) of regulation 5 (provisions with respect to sheep) for “100 days starting on the last day of the period specfied in sub-paragraph (a) or as the case may be (b) of paragraph (4) of regulation 7 during which his claim for that allowance in respect of that Scheme year has been lodged with the appropriate Minister” substitute “100 days starting on the last date for lodging a claim for a compensatory allowance for sheep in respect of that Scheme year permitted by paragraph (4) of regulation 7”.
4
In sub-paragraph (d) of paragraph (1) of regulation 5 for —
a number calculated at the rate of —
i
six ewes for each hectare of severly disadvantaged land, and
ii
nine ewes for each hectare of disadvantaged land,
,
substitute “a number calculated at the rate of six ewes for each hectare of eligible land”.
5
In paragraph (2) of regulation 6 (overgrazing) for “regulation 7(4)(a)” substitute “paragraph (4) of regulation 7”.
6
In paragraph (3) of regulation 6 for “regulation 7(4)(a)” substitute “paragraph (4) of regulation 7”.
7
For paragraph (4) of regulation 7 (claims for compensatory allowances) substitute —
4
Any claim for a compensatory allowance for sheep in respect of any Scheme year shall be lodged with the appropriate Minister —
a
on or after 4th December in the prededing Scheme year; but
b
not later than 4th February in the Scheme year concerned.
.
8
In paragraph (5) of regulation 7 insert “or as the case may be sheep” after “for cattle” in the two places where those words occur.
Tim Boswell
Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food
23rd October 1995
Lindsay
Parliamentary Under Secretary of State, Scottish Office
24th October 1995


text:
1
These Regulations may be cited as the Motor Vehicles (EC Type Approval) (Amendment) Regulations 1995 and shall come into force on 1st October 1995.
2
1
Schedule 1 to the Motor Vehicles (EC Type Approval) Regulations 1992 shall be amended as follows.
2
For item 33 there shall be substituted the following item —
33 78/316/ EEC L81,, 28.3.78,, p.3 Identification of controls 93/91/EEC* L284,, 19.11.93,, p.25 94/53/EC* L299,, 22.11.94,, p.26,.
3
For item 35 there shall be substituted the following item —
35 78/318/EEC L81,, 28.3.78,, p.49 Wash/Wipe 94/68/EC* L354,, 31.12.94,, p.1,.
4
For item 37 there shall be substituted the following item —
37 78/549/EEC L168,, 26.6.78,, p.45 Wheel guards 94/78/EC*, L354 31.12.94,, p.10,.
5
In the second column of item 39 for “93/116/EEC*” there shall be substituted “93/116/EC*”.
6
For item 46 there shall be substituted the following item —
46 94/20/EC† L195,, 29.7.94,, p.1 Couplings.
Signed by authority of the Secretary of State for Transport
Goschen
Parliamentary Under Secretary of State,
Department of Transport
6th September 1995


text:
1
These Regulations may be cited as the Street Works (Registers, Notices, Directions and Designations) (Amendment No. 2) Regulations 1995 and shall come into force on 26th May 1995.
2
The Street Works (Registers, Notices, Directions and Designations) Regulations 1992 shall be amended as set out in regulations 3 and 4 below.
3
In regulation 13(1)(a) for the words “under section 1 or 9 of the Road Traffic Regulation Act 1984” there shall be substituted the words “under section 1, 6 or 9 of the Road Traffic Regulation Act 1984” and the words “for at least one hour” shall be inserted before the words “between 7.30 a.m. and 9.30 a.m.” and before the words “between 3.30 p.m. and 7 p.m.”.
4
For regulation 13(4)(d) there shall be substituted: —
d
The street is a priority route, or a street which the Director considers is likely to be affected by a priority route, and in respect of which prohibitions or restrictions of waiting have been imposed, or parking places have been designated, in the implementation of the relevant local plan or trunk road local plan, to the extent that the Director asks the street authority to designate it as traffic-sensitive, and during the times at which any such prohibitions, restrictions or designations are in force.
dd
Except where sub-paragraph (d) applies, the street is a priority route, or a street which the Director considers is likely to be affected by a priority route, but in respect of which no prohibitions or restrictions of waiting have been imposed or parking places designated in the implementation of the relevant local plan or trunk road local plan, to the extent that the Director asks the street authority to designate the street as traffic-sensitive between the hours of 6.30 am and 7.30 pm on any day except Sunday.
5
In regulation 13(4) there shall be inserted after the definition of “critical gyratory or roundabout system” the following definitions: —
“the Director”, “local plan”, “priority local plan”, “priority route” and “trunk road local plan” have the meanings given to those expressions in section 82(1) of the Road Traffic Act 1991 .
Signed by authority of the Secretary of State for Transport
Steven Norris
Parliamentary Under Secretary of State,
Department of Transport
24th April 1995
Signed by authority of the Secretary of State for Wales
Gwilyn Jones
Parliamentary Under Secretary of State, Welsh Office
25th April 1995


text:
Title and commencement
1
This Order may be cited as the Environmentally Sensitive Areas (South Wessex Downs) Designation (Amendment) Order 1995 and shall come into force on 28th February 1995.
Interpretation
2
In this Order “the principal Order ” means the Environmentally Sensitive Areas (South Wessex Downs) Designation Order 1993 .
Amendment of the principal Order
3
The principal Order shall be amended in accordance with the following provisions of this Order.
Rates of payment under agreement
4
In article 6 of the principal Order —
1
in sub-paragraph (1)(c), for the amount “ £44”, there shall be substituted the amount “£50”;
2
in paragraph (2), in the table, in the right hand column —
i
for the figure “240”, there shall be substituted the figure “260”;
ii
for the figure “200”, there shall be substituted the figure “220”;
3
for paragraph (3), there shall be substituted the following paragraph —
3
Where an agreement includes a conservation plan, the Minister shall also make payments in respect of the operations included in the plan, subject to a maximum of £15,000 for each agreement.
.
Amendment to Schedules
5
In Schedule 3, paragraph 4 to the principal Order —
a
the word “traditional”, where it first appears, shall be deleted;
b
the words “methods and” shall be deleted.
Saving
6
Article 4(1) and (2) of this Order shall not apply in respect of any annual payment to a farmer which relates wholly or in part to any period before 1st April 1995.
Howe
Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food
26th January 1995
We consent.
Timothy Kirkhope
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd January 1995


text:
Citation and commencement
1
These Regulations may be cited as the Local Government Changes (Rent Act) Regulations 1995 and shall come into force on 13th October 1995.
Amending the Rent Act 1977
2
The Rent Act 1977 shall be amended in accordance with regulations 3 to 7.
Registration areas
3
In section 62(1) at the beginning insert “Except so far as different provision is made by an order under section 17 of the Local Government Act 1992,”.
Schemes for appointment of rent officers
4
In section 63, for subsection (9) substitute —
9
In the case of a registration area in respect of which there is more than one local authority, this section shall apply as if —
a
the first reference to “the local authority” in subsection (1) were a reference to each of those local authorities which is —
i
the county council for a county in England; or
ii
the council for a district in England which is not in a county having a county council; and
b
the second reference to “the local authority” in that subsection, the references to “the local authority” in subsections (2) and (2A)(c), the reference to “a local authority” in subsection (2A)(g) and the reference to “the local authority for whose area the scheme is made” in subsection (3) were references to such one of those authorities as has been designated by the scheme
.
Local authorities for Part V: rents under restricted contracts
5
In section 83(1), for paragraph (a) substitute —
a
in a London borough or district, the council of the London borough or district in question or, where the district is in a county in England and does not have a district council, the council of the county in question, and
.
Prosecution for illegal charges for furniture
6
In section 124(8) (definition of local authority) for the words from “the council” to “London borough” substitute “the council of a district (or, in a county in England in which there are no districts having a district council, the council of the county) or the council of a London borough”.
Powers of local authorities to give information
7
In section 149(2), in paragraph (a) for “and” substitute “, councils of counties in England in which there are no districts having district councils and councils”.
Schemes for appointment of rent officers: transitional
8
1
Where the Secretary of State —
a
has made a local government reorganisation order, and
b
proposes in the interim period to make a scheme under section 63 of the Rent Act 1977 for an area which falls wholly or partly within a local government area affected by the order,
he shall, in making the scheme, take account of the provisions of the local government reorganisation order and of any supplementary order; and his obligation to consult under subsection (1) of that section shall apply subject to paragraphs (2) and (3) below.
2
Where the proposed scheme is to take effect before the reorganisation date, the Secretary of State’s obligation to consult on the scheme under subsection (1) of section 63 of the 1977 Act shall include an obligation to consult any local authority —
a
which he would be required to consult under that subsection if the scheme were made after the reorganisation date, and
b
which will be in existence when the scheme is made.
3
Where the proposed scheme is to take effect on or after the reorganisation date, the Secretary of State’s obligation to consult on the scheme under that subsection shall be read as an obligation to consult any local authority which he would be required to consult under that subsection if the scheme were made after the reorganisation date.
4
In this regulation —
“interim period”, in relation to a local government reorganisation order, means the period beginning with the date on which the order is made and ending with the reorganisation date;
“local government reorganisation order” means an order under section 17 of the Local Government Act 1992 (local government reorganisation orders) which provides for a structural change or a boundary change within the meaning of Part II of that Act;
“reorganisation date”, in relation to a local government reorganisation order, has the meaning given in that order;
“supplementary order” means, in relation to a local government reorganisation order, any order —
which is made under section 17 of the Local Government Act 1992 after the local government reorganisation order; and
which —
makes provision relating to the structural or boundary change effected or to be effected by the local government reorganisation order; or
makes provision, in connection with the local government reorganisation order (or a later order made under section 17 of the 1992 Act in connection with the local government reorganisation order), which is equivalent to that which may be contained in regulations under section 19 of that Act.
Signed by authority of the Secretary of State
James Clappison
Parliamentary Under Secretary of State,
Department of the Environment
18th September 1995


text:
Preliminary
Citation, commencement and effect
1
1
These Regulations may be cited as the Taxation of Income from Land (Non-residents) Regulations 1995 and shall come into force on 1st December 1995.
2
These Regulations shall have effect with respect to any payment made on or after 6th April 1996 which —
a
constitutes income of a Schedule A business carried on by a non-resident, and
b
either —
i
is made by a person falling within subsection (2)(a) of section 42A who is a prescribed person in respect of the non-resident, or
ii
is received by an agent who is a prescribed person in respect of the non-resident or by another person at the direction of that agent.
Interpretation
2
In these Regulations unless the context otherwise requires —
“agent” means a person falling within subsection (2)(b) of section 42A;
“annual period” means the period commencing on 1st April and ending on the following 31st March;
“the Board” means the Commissioners of Inland Revenue;
“deductible expense” means an expense which is deductible under the Tax Acts in computing the profits or gains of a non-resident’s Schedule A business;
“ Management Act ” means the Taxes Management Act 1970 ;
“non-resident” means a person who has his usual place of abode outside the United Kingdom;
“notice” means notice in writing;
“prescribed person” means a person prescribed by regulation 3;
“professional trustee” means a person who carries on, or is employed by, a business which consists of or includes the management of trusts, and who acts as trustee in the course of that business or employment;
“quarter” means —
the period from 6th April 1996 to 30th June 1996;
any subsequent period of 3 months ending with the last day of September, December, March or June;
“section 42A” means section 42A of the Taxes Act ;
“Schedule A business” shall be construed in accordance with subsection (8)(a) of section 42A;
“Taxes Act” means the Income and Corporation Taxes Act 1988 ;
“year” means year of assessment.
Prescribed persons
Prescribed persons for the purposes of section 42A
3
1
In any case where a person falling within subsection 2(a) or (b) of section 42A is issued with a notice by the Board stating that he is a prescribed person for the purposes of subsection (1) of that section in respect of the Schedule A business of a non-resident, or a part of that business, that person is prescribed for the purposes of subsection (1) of that section in respect of that business or, as the case may be, the part referred to in the notice.
2
Except where it relates to a part of a non-resident’s Schedule A business, a notice under paragraph (1) above need not specify the name of the non-resident concerned or describe his Schedule A business.
3
In any case where —
a
no notice has been issued by the Board under paragraph (1) above in respect of a non-resident’s Schedule A business, or there is a part of his business in respect of which no notice has been issued under that paragraph; and
b
a person whose usual place of abode is in the United Kingdom —
i
is an agent in respect of that business or that part,
ii
has power to receive income in respect of that business or that part or has control over the direction of that income, and
iii
is not an excluded person,
that person is, subject to paragraph (4) below, prescribed for the purposes of subsection (1) of section 42A in respect of that business or, as the case may be, that part.
4
Where in a case falling within paragraph (3) above there is more than one person to whom sub-paragraph (b) of that paragraph applies as respects the same business or the same part of a business, the person who is the elected agent or, if there is no elected agent, the last agent is the person prescribed for the purposes of subsection (1) of section 42A in respect of that business or, as the case may be, that part.
5
In any case where —
a
no notice has been issued by the Board under paragraph (1) above in respect of a non-resident’s Schedule A business, or there is a part of his business in respect of which no notice has been issued under that paragraph;
b
there is no person to whom paragraph (3)(b) above applies in respect of that business or that part; and
c
a person whose usual place of abode is in the United Kingdom —
i
is a tenant of premises owned by the non-resident in connection with that business or that part, and
ii
is liable to pay to the non-resident in respect of his occupation of those premises sums exceeding in the aggregate £5,200 per annum or, where he occupies the premises for less than one year, the proportionate amount of that sum which is determined by the duration of his occupation,
that person is prescribed for the purposes of subsection (1) of section 42A in respect of that business or, as the case may be, that part.
Interpretation of regulation 3
4
1
In regulation 3 —
a
“excluded person” means an agent whose activity on behalf of the non-resident in connection with the management or administration of his Schedule A business or part thereof (as the case may be) is confined to the provision of legal advice or legal services;
b
“elected agent” means the agent who is elected jointly by the last agent and himself to assume the responsibilities of a prescribed person for the purposes of subsection (1) of section 42A in relation to the Schedule A business or part thereof (as the case may be);
c
“last agent” means the agent by whom sums constituting income from the non-resident’s Schedule A business or part thereof (as the case may be) are paid directly to the non-resident or to an agent whose usual place of abode is outside the United Kingdom or to a person who is not an agent.
2
An election shall be made by notice to the Board signed by the last agent and the person to be elected, and any such notice shall state —
a
the name and address of the agent elected, and
b
the date from which the election has effect, not being a date earlier than the first day of the quarter in which the election is made.
3
An election may be revoked by notice to the Board given by either of the agents who made the election, and any such revocation shall have effect —
a
from the first day of the quarter next following the date on which the notice is received by the Board, or
b
after the expiry of 30 days following the date on which the notice is received by the Board,
whichever is the later to occur.
Partnerships
5
In any case where a liability to make any payment to the Board under these Regulations arises from amounts payable or things done in the course of a business carried on by any persons in partnership, that partnership as such shall be treated for the purposes of these Regulations as a person falling within subsection (2)(a) or (b) (as the case may be) of section 42A.
Multiple branches
6
1
In any case where an agent —
a
is a prescribed person by virtue of regulation 3 in respect of the Schedule A business, or part thereof, of more than one non-resident,
b
acts on behalf of those non-residents through branches of his business in circumstances where the average number of non-residents in each branch at the relevant time is not less than five, and
c
is a person approved by the Board for the purposes of this regulation,
that person shall be treated for the purposes of these Regulations as if in respect of each branch he were a separate and distinct person.
2
An application for approval under paragraph (1) above shall be made to the Board in a form provided or authorised by the Board which shall contain —
a
such information as is necessary to identify the branches concerned,
b
the number of non-residents in each branch, and
c
a declaration by the prescribed person that he does not act on behalf of any non-residents other than those whose business is managed by the branches so identified.
3
An approval under paragraph (1) above shall, unless revoked or withdrawn, have effect for the quarter following that in which it is given and for any subsequent quarter.
4
An approval may be revoked by the prescribed person by notice to the Board and, subject to paragraph (5) below, such revocation shall have effect for the quarter following that in which it is given and for any subsequent quarter.
5
Notwithstanding the revocation of approval under paragraph (4) above, a further application for approval may be made by the prescribed person in accordance with paragraph (2) above at any time following the revocation; and paragraph (3) above shall apply accordingly in relation to an approval given in response to that application.
6
The Board may, by notice to the prescribed person, refuse approval where they have reason to believe that —
a
the average number of non-residents in each branch is less than five at the relevant time, or
b
there is likely to be a failure on the part of the prescribed person to comply with the obligations imposed on him under these Regulations in relation to any branch, or
c
the declaration given by the prescribed person pursuant to paragraph (2)(c) above is incorrect.
7
The Board may, by notice to the prescribed person, withdraw approval where they have reason to believe that —
a
the average number of non-residents in each branch was at the relevant time, or has since become, less than five, or
b
there has been a failure on the part of the prescribed person to comply with the obligations imposed on him under these Regulations in relation to any branch, or
c
the declaration given by the prescribed person pursuant to paragraph (2)(c) above was, or has become, incorrect.
8
The prescribed person may appeal against a notice under paragraph (6) above refusing approval, or a notice under paragraph (7) above withdrawing approval, by notice to the Board within 30 days of the date of issue of the notice of refusal or, as the case may be, the notice of withdrawal.
9
The appeal shall be to the General Commissioners except that the prescribed person may elect (in accordance with section 46(1) of the Management Act) to appeal to the Special Commissioners.
10
The General Commissioners or, as the case may be, the Special Commissioners shall on appeal to them confirm the notice of refusal or withdrawal unless they are satisfied that it ought to be quashed.
11
In this regulation —
a
references to branches of an agent’s business are references to the units (of whatever kind) into which the agent has divided his business;
b
references to “the relevant time” are references to the time at which an application for approval is made by the prescribed person.
Registration by prescribed persons
7
1
The person prescribed by paragraph (2) below shall, within the period of 30 days following the date specified in paragraph (3) below, register with the Board the following details —
a
his name and address, and
b
his tax office reference, if he has one.
2
The person prescribed by this paragraph is any person who is —
a
an agent in respect of the Schedule A business, or part thereof, of a non-resident, and
b
a person prescribed by regulation 3 in respect of that business or that part.
3
The date specified in this paragraph is the date on which the agent became a person prescribed by regulation 3 in respect of that business or that part.
Payment and recovery of tax
Calculation of payment of tax by person falling with subsection (2)(a) of section 42A
8
1
A person falling within subsection (2)(a) of section 42A who is a prescribed person in respect of the Schedule A business, or part thereof, of a non-resident shall calculate for each quarter the amount of any payment to be made to the Board in respect of tax which is or may become chargeable on the income from that business or that part.
2
The amount of the payment to be calculated by that person is the amount of tax at the basic rate on the aggregate of all income which falls to be treated as a receipt of that business or that part, other than income specified in paragraph (3) below, and which either —
a
was paid by him in the quarter to the non-resident, or
b
was paid by him in the quarter to a person other than the non-resident, not being a payment which he can reasonably be satisfied is a deductible expense.
3
The income specified in this paragraph is any income which —
a
is attributable to a branch of the non-resident in the United Kingdom, and
b
is chargeable to corporation tax.
Calculation of payment of tax by agent
9
1
An agent who is a prescribed person in respect of the Schedule A business, or part thereof, of a non-resident shall calculate for each quarter the amount of any payment to be made to the Board in respect of tax which is or may become chargeable on the income from that business or that part.
2
The amount of the payment to be calculated is the amount of tax at the basic rate on the amount which results after deducting from the income specified in paragraph (3) below —
a
the expenses specified in paragraph (4) below, and
b
any excess amount of expenses falling to be deducted from that income in accordance with paragraph (5) below.
3
The income specified is all income which falls to be treated as a receipt of that business or that part, other than income specified in regulation 8(3), and which either —
a
was received by the prescribed person in the quarter concerned, or
b
was income which it was in his power to receive or over whose direction he had control but which was paid at his direction to another person in that quarter without being received by him.
4
The expenses specified are all amounts paid in the quarter by the prescribed person or by another person at his direction that he can reasonably be satisfied are deductible under the Tax Acts in computing the profits or gains of that business or that part.
5
Where in any quarter in an annual period the expenses specified in paragraph (4) above exceed the income specified in paragraph (3) above —
a
the amount of the excess shall first be deducted from the income specified in paragraph (3) above for previous quarters in that annual period, taking later quarters before earlier quarters, and
b
any balance remaining of that amount shall be carried forward and deducted from the income specified in paragraph (3) above for subsequent quarters, including quarters after the end of that annual period, taking earlier quarters before later quarters.
6
Where an amount paid by a prescribed person in a previous quarter becomes repayable as a result of an excess amount being deducted from income pursuant to paragraph (5)(a) above, the amount repayable —
a
shall first be set off by the prescribed person against payments due under this regulation in respect of other non-residents in respect of whose Schedule A business or part thereof he is a prescribed person for the quarter in which the excess amount arises, and
b
any balance remaining shall, on a claim being made to the Board by the prescribed person, be repaid to him.
7
A claim under paragraph (6)(b) above (“a repayment claim”) shall be made in a quarterly return under regulation 10.
8
An appeal shall lie to the Special Commissioners from the Board’s decision on a repayment claim, and the appeal shall be brought by giving notice to the Board within 30 days of receipt of notice of the decision.
9
All such assessments, payments and repayments shall be made as are necessary to give effect to the Board’s decision on a repayment claim or to any variation of that decision on appeal.
Accounting for tax — quarterly returns
10
1
In the circumstances specified in paragraph (2) below and within 30 days after the end of a quarter, a prescribed person shall make a return to the Board, in such form as the Board may prescribe, containing the information specified in paragraph (3) below and the declaration specified in paragraph (4) below.
2
The circumstances specified are where —
a
an amount is payable by the prescribed person in respect of the quarter, calculated in accordance with regulation 8 or 9 as the case may be, or
b
a repayment of tax is due under regulation 9(6)(b), or
c
the Board have issued a notice to the prescribed person requiring a return to be made in respect of that quarter.
3
The information specified is —
a
the name and address of the prescribed person;
b
where the prescribed person is a person falling within subsection (2)(a) of section 42A, the aggregate of the amounts payable by him for that quarter, calculated in accordance with regulation 8, in respect of all non-residents in respect of whose Schedule A businesses (or parts thereof) he is a prescribed person;
c
where the prescribed person is an agent, the aggregate of the amounts payable by him for that quarter, calculated in accordance with regulation 9, in respect of all non-residents in respect of whose Schedule A businesses (or part thereof) he is a prescribed person, after set off of any amounts repayable pursuant to paragraph (6)(a) of that regulation; and
d
a claim for repayment of an amount pursuant to regulation 9(6)(b), where appropriate.
4
The declaration specified is a declaration by the prescribed person that the particulars given in the return are to the best of his knowledge correct and complete.
5
The aggregate amount referred to in paragraph (3)(b) or (c) above shall be due at the time by which the return under paragraph (1) above is to be made, and that amount so due —
a
shall be payable by the prescribed person without the making of an assessment, and
b
may be assessed on the prescribed person (whether or not it has been paid when the assessment is made) if it, or any part of it, is not paid on or before the due date.
6
The amount so due shall carry interest at the rate applicable under section 178 of the Finance Act 1989 to section 87 of the Management Act from the date when the amount becomes due until payment.
7
Where an amount paid by a prescribed person in a previous quarter is repaid pursuant to a claim under regulation 9(6)(b), the repayment shall not affect interest under paragraph (6) above on the amount repaid for such time as is specified in paragraph (8) below but, subject to that, paragraph (6) above shall apply as if any such amount which is repaid had never become payable.
8
The time for which interest is not affected is —
a
any time before the expiration of the period of 30 days from the end of the quarter in which the excess of expenses giving rise to the repayment arose, unless the return for that quarter is made earlier in that period; and
b
if that return is made earlier in that period, any time ending before the date on which the return is made.
9
If it appears to the Board that there is an amount which ought to have been but has not been included in a quarterly return as payable to the Board, or if the Board are dissatisfied with any quarterly return, they may make an assessment on the prescribed person to the best of their judgment in respect of that amount.
10
The like provisions as are contained in paragraph 10 of Schedule 16 to the Taxes Act (assessments and due date of tax) shall have effect in relation to an assessment under paragraph (9) above as if —
a
for references to an assessment under that Schedule there were substituted references to an assessment under paragraph (9) above;
b
the references to paragraphs 4(1) and 9 of that Schedule were omitted;
c
sub-paragraph (5) were omitted.
11
Any income tax due under an assessment made by virtue of paragraph (9) above shall carry interest at the rate applicable under section 178 of the Finance Act 1989 to section 87 of the Management Act from the date when the tax becomes due until payment; and for that purpose the tax shall be treated as having become due at the time when it would have become due if a correct return had been made.
Annual returns
11
1
Not later than the 5th July following the end of an annual period, a prescribed person, other than a person specified in paragraph (3) below, shall make a return to the Board for that period —
a
in respect of the non-resident or, if more than one, each non-resident separately, in respect of whose Schedule A business (or part thereof) he was a prescribed person at any time falling within that period, and
b
containing the information specified in paragraph (4) below and the declaration specified in paragraph (5) below.
2
A return under paragraph (1) above shall be in such form as the Board may prescribe.
3
The person specified is any tenant who, as a result of a notice given by the Board under regulation 17(5)(b), was not obligated to make payments to the Board in respect of any payments made to a non-resident in that period.
4
The information specified is —
a
the name of the non-resident;
b
where the non-resident is —
i
an individual, or
ii
a trustee other than a corporate or a professional trustee,
the principal residential address of the non-resident;
c
where the non-resident is a company, the address of its registered office or its principal place of business;
d
where the non-resident is a professional trustee, the address of his employment or principal place of business;
e
where the prescribed person is an agent, the amount of income which, before deduction of any expenses, fell to be taken into account in the annual period in calculating under regulation 9 amounts of tax payable by him in respect of the Schedule A business (or part thereof) of the non-resident, or which would have fallen so to be taken into account if the non-resident had not been an approved person for the purposes of regulation 17 in that period;
f
where the prescribed person is a person falling within subsection (2)(a) of section 42A, the aggregate of the following amounts of income —
i
the amount of income which fell to be taken into account in the annual period in calculating under regulation 8 amounts of tax payable by him in respect of the Schedule A business (or part thereof) of the non-resident, or which would have fallen so to be taken into account if the non-resident had not been an approved person for the purposes of regulation 17 in that period, and
ii
the amount of income which did not fall so to be taken into account because it was paid to a person other than the non-resident in circumstances where the prescribed person could reasonably be satisfied that the amount of the payment was a deductible expense;
g
except where the non-resident is an approved person for the purposes of regulation 17, the aggregate of —
i
all amounts paid during the annual period on behalf of the non-resident by or at the direction of the prescribed person which the prescribed person could reasonably be satisfied constituted deductible expenses, and
ii
amounts carried forward to that period from a previous period pursuant to regulation 9(5)(b);
h
the aggregate of the amounts specified as payable to the Board in quarterly returns made by the prescribed person for the annual period;
j
the reference number relating to an approval by the Board of the non-resident under regulation 17.
5
The declaration specified is a declaration by the prescribed person that the particulars given in the return are to the best of his knowledge correct and complete.
Certificate of tax liability
12
1
Not later than the 5th July following the end of an annual period, a prescribed person who is liable under these Regulations to make any payments to the Board for any quarter falling within that period in respect of tax chargeable on the income of a non-resident, shall provide the non-resident with a certificate which shall include the particulars specified in paragraph (2) below and the declaration specified in paragraph (3) below.
2
The particulars specified are —
a
the name of the non-resident;
b
where the non-resident is —
i
an individual, or
ii
a trustee other than a corporate or a professional trustee,
the principal residential address of the non-resident;
c
where the non-resident is a company, the address of its registered office or its principal place of business;
d
where the non-resident is a professional trustee, the address of his employment or principal place of business;
e
the name and address of the prescribed person;
f
the annual period to which the certificate relates;
g
the aggregate amount of the liability referred to in paragraph (1) above for all quarters falling within the annual period.
3
The declaration specified is a declaration by the prescribed person that the certificate is to the best of his knowledge correct and complete.
Provision of information and inspection and keeping of records
Information to be provided to the Board by prescribed persons
13
The Board may by notice require a prescribed person to furnish them, within such time (not being less than 14 days) as may be provided by the notice, such information as they may reasonably require to satisfy themselves that the prescribed person has complied with the requirements of these Regulations.
Inspection of records by officer of the Board
14
1
The Board may by notice require a prescribed person, within such time (not being less than 14 days) as may be provided by the notice, to make available for inspection by an officer of the Board authorised for that purpose all such books, documents and other records in his possession or under his control as they may reasonably require to satisfy themselves that the prescribed person has complied with the requirements of these Regulations.
2
Where a document or other record is maintained by computer, the prescribed person shall provide the officer making the inspection with all the facilities necessary for obtaining information from that document or other record.
Keeping of records
15
A prescribed person shall at all times maintain and retain sufficient records to enable an officer of the Board to satisfy himself on inspection of those records that the prescribed person has complied with the requirements of these Regulations.
Use of information
16
1
Subject to paragraph (2) below, information obtained by the Board under regulation 13 or 14 —
a
shall not be used for the purpose of ascertaining the tax liability (if any) of any person other than —
i
a person whose usual place of abode is outside the United Kingdom, or
ii
a person falling within subsection (2)(a) of section 42A, or
iii
an agent.
2
Paragraph (1) above shall not be construed as preventing any disclosure of information within section 182(5) of the Finance Act 1989.
Gross payment of property income
Application for gross payment of property income
17
1
A non-resident may apply to the Board for the obligation imposed under these Regulations to make payments to the Board not to apply in relation to payments falling to be treated as receipts of a Schedule A business carried on by him.
2
An application under paragraph (1) above shall be made on a form provided by the Board and shall contain the information specified in paragraph (3) below and the undertakings specified in paragraph (4) below.
3
The information specified is —
a
the name of the applicant;
b
the date of the application;
c
where the applicant is —
i
an individual, or
ii
a trustee other than a corporate or a professional trustee,
the principal residential address of the applicant;
d
where the applicant is a company, the address of its registered office or its principal place of business, and the names and principal residential addresses of its directors;
e
where the applicant is a professional trustee, the address of his employment or principal place of business;
f
the applicant’s national insurance number, if he has one;
g
the applicant’s United Kingdom tax office reference, if he has one;
h
the name and address of the prescribed person or, if more than one, each of the prescribed persons by or through whom payments falling to be treated as receipts of the applicant’s Schedule A business are made;
j
a statement that —
i
the applicant has complied with all obligations imposed on him by or under the Tax Acts or the Management Act prior to the date of the application; or
ii
the applicant has not had any obligations imposed on him by or under the Tax Acts or the Management Act prior to the date of the application; or
iii
he does not expect to be liable to pay any amount by way of United Kingdom income tax for the year in which the application is made.
4
The undertakings specified are that —
a
where the applicant makes a statement falling within paragraph (3)(j)(iii) above, he will notify the Board in writing if he becomes liable to pay any such amount;
b
the applicant will fully comply with all obligations imposed on him by or under the Tax Acts or the Management Act;
c
the applicant will inform the Board if his usual place of abode ceases to be outside the United Kingdom.
5
Where the Board approve an application under paragraph (1) above, they shall give —
a
notice of the approval to the non-resident, and
b
notice to the prescribed person or, if more than one, each prescribed person, specifying the date from which the obligations referred to in paragraph (1) above shall cease to apply in relation to payments falling to be treated as receipts of the applicant’s Schedule A business and made on or after that date.
6
The Board may, by notice to the applicant, refuse an application under paragraph (1) above where —
a
they are not satisfied that the statement contained in the application and falling within paragraph (3)(j)(i), (ii) or (iii) above, as the case may be, is correct; or
b
they are not satisfied that the applicant will comply with the undertakings contained in the application.
7
The applicant may appeal against the Board’s refusal of his application under paragraph (6) above by giving notice to the Board within 90 days of receipt of the notice of refusal.
8
The appeal shall be to the General Commissioners, except that the appellant may elect (in accordance with section 46(1) of the Management Act) to bring the appeal before the Special Commissioners instead of the General Commissioners.
9
The General Commissioners or the Special Commissioners, as the case may be, shall on appeal to them confirm the notice refusing approval unless they are satisfied that the notice ought to be quashed.
Review of approval under regulation 17 — furnishing of information
18
Where the Board have approved an application under regulation 17, they may by notice require the non-resident by whom the application was made to furnish them, within such time (not being less than 42 days) as may be provided by the notice, such information as they may reasonably require to enable them to review the approval.
Withdrawal of approval under regulation 17
19
1
An approval of an application under regulation 17 may be withdrawn by the Board by notice to the non-resident by whom the application was made specifying —
a
the reasons for the withdrawal, and
b
the date from which the withdrawal of approval shall take effect.
2
The Board may withdraw their approval of an application where —
a
they cease to be satisfied that the statement contained in the application and falling within regulation 17(3)(j)(i), (ii) or (iii), as the case may be, is correct; or
b
they cease to be satisfied that the non-resident will comply with the undertakings contained in the application; or
c
the non-resident fails to furnish information to the Board in accordance with regulation 18.
3
Where the Board withdraw their approval of an application under paragraph (1) above, they shall give notice to the prescribed person or, if more than one, each prescribed person, specifying the date from which the obligations imposed under these Regulations to make payments to the Board shall apply in relation to payments falling to be treated as receipts of the applicant’s Schedule A business and made on or after that date.
4
A non-resident may appeal against the Board’s withdrawal of approval under paragraph (1) above by giving notice to the Board within 90 days of the date of issue of the notice withdrawing approval.
5
The appeal shall be to the General Commissioners, except that the non-resident may elect (in accordance with section 46(1) of the Management Act) to bring the appeal before the Special Commissioners instead of the General Commissioners.
6
The General Commissioners or the Special Commissioners, as the case may be, shall on appeal to them confirm the notice withdrawing approval unless they are satisfied that the notice ought to be quashed.
Provisions relating to self assessment
Self-assessment — payments on account
20
Section 59A of the Management Act (payments on account of income tax) (“section 59A”) shall have effect in relation to payments to be made to the Board by virtue of section 42A in respect of any tax as if any reference in section 59A to income tax deducted at source included a reference to such payments.
Self-assessment — consequential provisions
21
1
A non-resident may set off against either of the amounts specified in paragraph (2) below the aggregate amount of the payments which —
a
were liable to be made to the Board under these Regulations for each quarter ending in a year by any person who is a prescribed person in respect of the Schedule A business (or part thereof) carried on by the non-resident in that year, and
b
were retained by the prescribed person out of sums due from him to the non-resident in order to meet that liability.
2
The amounts specified are —
a
the amount in which the non-resident is chargeable to income tax for the year in question, and
b
the amount of the first payment on account of his liability to income tax for that year.
3
Where pursuant to paragraph (1) above an amount is set off against the amount specified in paragraph (2)(a) above, section 59A (as modified by regulation 20) shall have effect as if the reference in subsection (1) of that section to the amount which is the assessed amount were a reference to that assessed amount reduced by the amount set off.
4
Where pursuant to paragraph (1) above an amount is set off against the amount specified in paragraph (2)(b) above, section 59A (as so modified) shall have effect as if the reference in subsection (2) of that section to the first payment on account were a reference to the amount of that payment reduced by the amount set off.
5
In any case where —
a
by virtue of regulation 17 the obligations imposed under these Regulations to make payments to the Board do not apply in any year in relation to payments falling to be treated as receipts of a Schedule A business carried on by a non-resident in that year, and
b
those obligations applied to such payments in the immediately preceding year,
subsection (1) of section 59A (as so modified) shall have effect as if those obligations did not apply in the immediately preceding year.
S C T Matheson
C W Corlett
Two of the Commissioners of Inland Revenue
10th November 1995


text:
Title and commencement
1
These Regulations may be cited as the Cheese and Cream Regulations 1995 and shall come into force on 1st January 1996.
Interpretation and application
2
In these Regulations, unless the context otherwise requires —
“ the Act ” means the Food Safety Act 1990;
“cheese” means the fresh or matured product intended for sale for human consumption, which is obtained as follows —
in the case of any cheese other than whey cheese, by combining, by coagulation or by any technique involving coagulation, of any of the following substances, namely milk, cream, skimmed milk, partly skimmed milk, concentrated skimmed milk, reconstituted dried milk, butter milk, materials obtained from milk, other ingredients necessary for the manufacture of cheese provided that those are not used for replacing, in whole or in part, any milk constituent, with or without partially draining the whey resulting from coagulation;
in the case of whey cheese —
by concentrating whey with or without the addition of milk and milk fat, and moulding such concentrated whey, or
by coagulating whey with or without the addition of milk and milk fat;
“cheese spread” means cheese which has been subjected to a process of melting and mixing with milk products other than cheese, with or without the addition of emulsifying salts;
“clotted cream” means cream which has been produced and separated by the scalding, cooling and skimming of milk or cream;
“cream” means that part of cows' milk rich in fat which has been separated by skimming or otherwise and which is intended for sale for human consumption;
“ EEA Agreement” means the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 as adjusted by the Protocol signed at Brussels on 17th March 1993;
“EEA State” means a State which is a Contracting Party to the EEA Agreement;
“emulsifying salt” means any substance which converts proteins contained in cheese into a dispersed form thereby bringing about homogeneous distribution of fat and other components;
“food authority” has the same meaning as in the Act except that it does not include —
the council of a district in a non-metropolitan county in England except where the county functions have been transferred to that council pursuant to a structural change,
until 1st April 1996, the council of a district in Wales, and
the appropriate Treasurer referred to in section 5(1)(c) of the Act (which deals with the Inner Temple and the Middle Temple);
“labelling”, in relation to a food, includes any words, particulars, trade mark, brand name, pictorial matter or symbol relating to the food and appearing on the packaging of the food or on any document, notice, label, ring or collar accompanying the food;
“member State” means a member State of the European Community;
“processed cheese” means cheese which has been subjected to a process of melting and mixing with or without the addition of emulsifying salts;
“sell” includes offer or expose for sale or have in possession for sale and “sale” and “sold” shall be construed accordingly;
“sterilised cream” means cream which has been subjected to a process of sterilisation by heat treatment in the container in which it is to be supplied to the consumer.
Exemption
3
1
These Regulations shall not apply in respect of —
a
any cream which is brought into Great Britain from an EEA State in which it was lawfully produced and sold or from a member State in which it was in free circulation and lawfully sold, or
b
any cheese which is brought into Great Britain from a member State in which it was lawfully produced and sold or in which it was in free circulation and lawfully sold,
and is suitably labelled to give the nature of the cream or cheese.
2
For the purposes of this regulation “free circulation” shall be construed in accordance with Article 9.2 of the Treaty establishing the European Community.
Cheese containing enzymes
4
No person shall sell any cheese containing any enzyme other than —
a
in any case, an enzyme preparation capable of use and used for the purpose of coagulating milk in a manner suitable for cheese making, and
b
in the case of processed cheese or cheese spread, an enzyme preparation suitable for the acceleration of ripening, and
c
in the case of Feta, Provolone, Pecorino or Romano cheese, lipases from animal sources for the purpose of flavour production.
Restrictions on the use of certain names of cheese
5
1
The name which appears in column 1 below shall not be used in the labelling of any cheese as the name of the cheese, whether or not qualified by other words, unless —
a
the amount of water contained in the cheese expressed as a percentage of the total weight of the cheese does not exceed the percentage stated in column 2 below opposite that name, and
b
the amount of milk fat in the cheese expressed as a percentage of the dry matter of the cheese is not less than 48%.
Column 1 Column 2 Variety of cheese Maximum percentage of water
Cheddar 39 Blue Stilton 42 Derby 42 Leicester 42 Cheshire 44 Dunlop 44 Gloucester 44 Double Gloucester 44 Caerphilly 46 Wensleydale 46 White Stilton 46 Lancashire 48
2
No person shall sell any cheese in the labelling of which a name is used in contravention of paragraph (1) of this regulation.
Restrictions on the use of certain names of cream
6
1
The name which appears in column 1 of the table in paragraph (2) below shall not be used in the labelling of any cream as the name of the cream, whether or not qualified by other words, unless the cream complies with the requirements specified in column 2 below opposite that name except that the relevant requirement as to milk fat content need not be complied with if the name contains qualifying words which indicate that the milk fat content of the cream is greater or less than that specified in column 2 of paragraph (1) of this regulation, as the case may be.
2
The table referred to in paragraph (1) above is as follows —
Column 1 Column 2
clotted cream the cream is clotted and contains not less than 55% milk fat; double cream the cream contains not less than 48% milk fat; whipping cream the cream contains not less than 35% milk fat; whipped cream the cream contains not less than 35% milk fat and has been whipped; sterilised cream the cream is sterilised cream and contains not less than 23% milk fat; cream or single cream the cream is not sterilised cream and contains not less than 18% milk fat; sterilised half cream the cream is sterilised cream and contains not less than 12% milk fat; half cream the cream is not sterilised cream and contains not less than 12% milk fat.
3
No person shall sell any cream in the labelling of which a name is used in contravention of paragraph (1) above.
Defence
7
In any proceedings for an offence under these Regulations it shall be a defence for the person charged to prove that the food in respect of which the offence is alleged to have been committed was intended for export to a country which has legislation analogous to these Regulations and that it complies with that legislation.
Offences, penalty and enforcement
8
1
If any person contravenes or fails to comply with any of the foregoing provisions of these Regulations he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.
2
Each food authority shall enforce and execute such provisions within its area.
3
Where an offence under these Regulations is committed in Scotland by a Scottish partnership and 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 the offence and be liable to be proceeded against and punished accordingly.
Transitional provisions
9
In any proceedings for an offence against these Regulations it shall be a defence to prove that —
a
the act was committed before 1st July 1997; and
b
the matters constituting the offence would not have constituted an offence against the Regulations hereby revoked if those Regulations had been in operation when the act was committed.
Application of various provisions of the Act
10
The following provisions of the Act shall apply for the purposes of these Regulations as they apply for the purposes of section 8, 14 or 15 of the Act and unless the context otherwise requires any reference in them to the Act shall be construed as a reference to these Regulations —
a
section 2 (extended meaning of “sale” etc. );
b
section 3 (presumption that food intended for human consumption);
c
section 20 (offences due to fault of another person);
d
section 21 (defence of due diligence);
e
section 30(8) (which relates to documentary evidence);
f
section 33 (obstruction etc. of officers);
g
section 36 (offences by bodies corporate);
h
section 44 (protection of officers acting in good faith).
Revocation
11
The Regulations listed in the Schedule hereto are hereby revoked.
Angela Browning
Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food
7th December 1995
Signed by authority of the Secretary of State for Health
Cumberlege
Parliamentary Under Secretary of State for Health
3rd December 1995
Lindsay
Parliamentary Under Secretary of State, Scottish Office
12th December 1995
Signed by the authority of the Secretary of State for Wales
Rod Richards
Parliamentary Under Secretary of State, Welsh Office
7th December 1995


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Birmingham Heartlands Hospital National Health Service Trust (Transfer of Trust Property) Order 1995 and shall come into force on 10th August 1995.
2
In this Order —
“the Authority” means the North Birmingham Health Authority;
“the Trust” means the Birmingham Heartlands Hospital National Health Service Trust;
“the trust property” means the items specified in a schedule of trust property prepared by and agreed upon by the Authority and the Trust on 10th January 1995, which schedule has been signed on behalf of both the Authority and the Trust.
Transfer of trust property
2
On 10th August 1995 the trust property shall be transferred from the Authority to the Trust.
Signed by authority of the Secretary of State for Health
Tom Sackville
Parliamentary Under Secretary of State,
Department of Health
11th July 1995


text:
1
These Regulations may be cited as the Civil Aviation (Canadian Navigation Services) (Amendment) Regulations 1995 and shall come into force on 1st September 1995.
2
The Civil Aviation (Canadian Navigation Services) Regulations 1994 , shall be amended as follows:
a
in regulation 4(1)(a) for “a charge of $129.44 Canadian” there shall be substituted “a charge of $142.10 Canadian”;
b
in regulation 4(1)(b) for “a charge of $92.02 Canadian” there shall be substituted “a charge of $209.00 Canadian”; and
c
in regulation 6 for the words “the CAA may sell the aircraft” there shall be substituted the words “the CAA may, subject to the provisions of the following regulations, sell the aircraft”.
Signed by authority of the Secretary of State for Transport
Steven Norris
Parliamentary Under Secretary of State,
Department of Transport
4th August 1995
We consent to the making of these Regulations
David Willetts
Simon Burns
Two of the Lord’s Commissioners of Her Majesty’s Treasury
15th August 1995


text:
Title, commencement and interpretation
1
1
This Scheme may be cited as the Plant Breeders' Rights (Sweet Peas) Scheme 1995 and shall come into force on 24th March 1995.
2
In this Scheme “ the Act ” means the Plant Varieties and Seeds Act 1964 (including that Act as extended to Northern Ireland and as extended to the Isle of Man).
Plant varieties for which plant breeders' rights may be granted
2
There are prescribed for the purposes of the grant of plant breeders' rights all plant varieties of sweet peas belonging to the genus Lathyrus odoratus L.
Period for which rights are exercisable
3
The period for which plant breeders' rights shall be exercisable in respect of any of the plant varieties referred to in paragraph 2 of this Scheme shall be 20 years.
Class of plant varieties for the purposes of section 5(7) of the Act
4
In relation to Lathyrus odoratus L. the class of plant varieties prescribed for the purposes of section 5(7) of the Act (which enables classes of plant varieties to be prescribed in connection with the use of names likely to deceive or cause confusion) consists of all plant varieties of sweet peas.
Period specified for the purposes of section 7(2) of the Act
5
In relation to any of the plant varieties referred to in paragraph 2 of this Scheme the period prescribed for the purposes of section 7(2) of the Act (which enables a provision to be made whereby a compulsory licence granted by the Controller as respects a plant variety of a species or group specified in a Scheme shall not have effect for a prescribed period after the grant of rights in that plant variety) shall be 3 years.
Howe
Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food
13th February 1995
Hector Monro
Parliamentary Under Secretary of State, Scottish Office
14th February 1995
Signed by authority of the Secretary of State for Wales
Gwilym Jones
Parliamentary Under Secretary of State, Welsh Office
14th February 1995
Denton of Wakefield
Parliamentary Under Secretary of State, Northern Ireland Office
28th February 1995
Michael Howard
Secretary of State for the Home
Department (being the Secretary of State concerned with matters relating to the Isle of Man)
14th February 1995


text:
Citation and commencement
1
This Order may be cited as the Fees in the Registers of Scotland Order 1995 and shall come into force on 1st September 1995.
Interpretation
2
In the Schedule to this Order —
a
“ the Act ” means the Land Registration (Scotland) Act 1979 ;
b
“dealing” and “Certificate of Title” shall, unless the context otherwise requires, have the same meaning as they have in the Land Registration (Scotland) Rules 1980 ;
c
in Parts I, II and III , “fixed fee” means a fee equivalent to the lowest fee specified in Table A in Part IV of the Schedule to this Order;
d
any expression which is also used in the Act shall, unless the context otherwise requires, have the same meaning as it has in the Act; and
e
any reference to a numbered form, unless the context otherwise requires, is a reference to the form bearing that number in Schedule A to the Land Registration (Scotland) Rules 1980 .
Fees
3
The fees payable in respect of the matters specified in the Schedule to this Order, being matters relating to registration or recording in the registers under the management and control of the Keeper of the Registers of Scotland and to the provision by the Keeper of searches, reports, certificates or other documents or copies of any document or of information from any such register, shall be the fees specified in relation to those matters in that Schedule.
Revocation
4
The Fees in the Registers of Scotland Order 1991 is hereby revoked.
James Douglas-Hamilton
Minister of State, Scottish Office
St Andrew’s House,
Edinburgh
18th July 1995
We Consent
Derek Conway
Andrew Mackay
Two of the Lords Commissioners of Her Majesty’s Treasury
19th July 1995


text:
PART I
PRELIMINARY
Citation and commencement
1
These Regulations may be cited as the Excise Goods (Drawback) Regulations 1995 and shall come into force on 1st June 1995.
Revocation
2
The Excise Goods (Drawback) Regulations 1992 are hereby revoked.
Application
3
These Regulations apply to goods chargeable with a duty of excise provided that those goods have not been, and will not be, consumed in the United Kingdom or the Isle of Man.
Interpretation
4
In these Regulations —
“ the Act ” means the Customs and Excise Management Act 1979;
“accompanying document” means the document which in accordance with registered excise dealers and shippers regulations or, as the case may be, warehousing regulations will accompany the goods and will be endorsed with the certificate of receipt;
“business day” has the meaning given in section 92 of the Bills of Exchange Act 1882 ;
“certificate of receipt” means the certificate of receipt issued by the consignee;
“dispatch” means any export of goods where, at the time of their exportation, they are consigned to a place to which Council Directive 92/12/ EEC applies;
“drawback” means drawback of duty, and cognate expressions shall be construed accordingly;
“duty” means duty of excise;
“eligible claimant” has the meaning given in regulation 6 below;
“eligible goods” has the meaning given in regulation 5 below;
“planned destruction” —
means the destruction of goods which, by reason of faulty manufacture or subsequent deterioration or contamination, were at the time of their destruction not of satisfactory quality provided that, save as the Commissioners may otherwise allow, that destruction was carried out in accordance with the provisions of Schedule 1 to these Regulations, and
includes denaturing to the satisfaction of the Commissioners;
“satisfactory quality” has the meaning given in section 14 of the Sale of Goods Act 1979 ;
“single administrative document” and references to “copy 3” of the single administrative document have the meanings they bear in Commission Regulation (EEC) No. 2454/93 ;
“warehouse” means an excise warehouse.
PART II
ENTITLEMENT TO DRAWBACK
Eligible goods
5
1
A claim for drawback may only be made in relation to eligible goods.
2
Subject to paragraphs (3) and (4) below, goods are eligible goods if duty has been paid and has not been remitted, repaid or drawn back and those goods have been —
a
exported,
b
warehoused for export, or
c
destroyed.
3
Goods shall not be eligible goods if they are destroyed either —
a
accidentally, unless —
i
the goods were being removed to a warehouse for export,
ii
the goods were being exported and destruction took place within the United Kingdom but after leaving the premises at which they were available for inspection before export, or
iii
the destruction was occasioned in any of the circumstances set out in Schedule 2 to these Regulations; or
b
otherwise than accidentally, unless that destruction was a planned destruction.
4
In the case of dispatch, chewing tobacco shall not be eligible goods.
Eligible claimants
6
1
A claim for drawback may only be made by an eligible claimant.
2
A claimant is an eligible claimant if he is a revenue trader —
a
in the course of whose business the export, removal to warehouse for export or, as the case may be, destruction took place; and
b
in the case of planned destruction —
i
who (except as the Commissioners may otherwise allow) paid the duty to be drawn back, and
ii
whose business is not wholly or mainly the destruction of goods on which duty has been charged.
PART III
CLAIMS, CONDITIONS AND CANCELLATION OF DRAWBACK
General conditions
7
1
Subject to paragraph (2) below and without prejudice to any condition imposed by, or in accordance with section 133 of the Act, every eligible claimant shall —
a
save as the Commissioners may otherwise allow, comply with the conditions imposed by these Regulations; and
b
in addition to those conditions, comply with such other conditions as the Commissioners see fit to impose in a notice published by them and not withdrawn by a further notice.
2
If the Commissioners consider it necessary for the protection of the revenue they may, by a notice in writing delivered to a revenue trader, require him to comply with such additional conditions as they think fit to impose.
3
Sections 14 to 16 of the Finance Act 1994 shall have effect in relation to any decision of the Commissioners to impose additional conditions under paragraph (2) above as if that decision were a decision of a description specified in Schedule 5 to that Act.
4
Subject to paragraph (5) below, no claim for drawback shall be made unless, taken together with any other claim being made at the same time, the total amount of duty to be drawn back is at least £500.
5
If —
a
during the six months immediately preceding the date upon which the claim for drawback is made the amounts of drawback which could be claimed by the eligible claimant amount in total to less than £500, and
b
the eligible claimant has not made any other claim for drawback during that period,
paragraph (4) above shall operate as if the reference to at least £500 were a reference to at least £50.
6
No claim for drawback shall be made if the event giving rise to the claim occurred more than three years after the duty on the goods in question was paid.
Conditions to be complied with before export
8
1
Where an eligible claimant intends to claim drawback on eligible goods warehoused for export he shall comply with the following conditions —
a
before removal to warehouse, he shall deliver to the Commissioners at such address as they shall specify a notice in writing stating that he intends to claim drawback and containing the following particulars —
i
his name and address,
ii
the address of the premises at which the goods may be inspected prior to their removal to warehouse,
iii
the description of the goods, including their nature and quantity,
iv
the amount of duty paid in respect of the goods, and
v
the address of the warehouse to which the goods are being removed;
b
before removal to warehouse, he shall draw up a document (“warehousing advice note”) in such form and containing such particulars as the Commissioners may require;
c
before removal to warehouse, the goods and the warehousing advice note shall be available for inspection by the Commissioners, at any reasonable time, for not less than two clear business days following the day upon which the notice mentioned in sub-paragraph (a) above was received by the Commissioners; and
d
he shall ensure that, when the goods are removed to warehouse they are accompanied by two copies of the warehousing advice note.
2
Where an eligible claimant intends to claim drawback after export he shall, before export, comply with the following conditions —
a
he shall deliver to the Commissioners at such address as they shall specify a notice in writing stating that he intends to claim drawback and containing the following particulars —
i
his name and address,
ii
the address of the premises at which the goods may be inspected prior to their export,
iii
the description of the goods, including their nature and quantity,
iv
the amount of duty paid in respect of the goods, and
v
the address of the premises to which the goods are being exported;
b
if the export is a dispatch he shall complete an accompanying document;
c
if the export is not a dispatch he shall complete a single administrative document; and
d
the goods and the accompanying document or single administrative document shall be available for inspection by the Commissioners, at any reasonable time, for not less than two clear business days following the day upon which the notice mentioned in sub-paragraph (a) above was received by the Commissioners.
Conditions to be complied with after warehousing for export
9
Where an eligible claimant claims drawback after warehousing for export the following conditions shall be complied with —
a
the eligible claimant shall include with his claim the certificate of receipt; and
b
the eligible claimant shall ensure that the goods are exported within six months of making his claim for drawback.
Conditions to be complied with after export
10
Where an eligible claimant claims drawback after export he shall comply with the following conditions —
a
if the export is a dispatch, he shall include with his claim —
i
unless duty is not payable on that description of goods in the place to which they have been exported, the document evidencing payment of duty in that place, and
ii
the copy of the accompanying document which is endorsed with the certificate of receipt; or
b
if the export is not a dispatch, he shall include with his claim copy 3 of the single administrative document endorsed as described in Article 793 of Commission Regulation (EEC) No. 2454/93 .
Conditions to be complied with where goods are accidentally destroyed
11
Where an eligible claimant claims drawback in relation to goods which have been accidentally destroyed he shall comply with the following conditions —
a
he shall notify the Commissioners forthwith at such address as they shall specify that goods have been accidentally destroyed in circumstances where a claim for drawback may be made;
b
notification given in accordance with sub-paragraph (a) above shall include particulars of the goods and the amount of duty paid in respect of those goods or, if that amount cannot immediately be ascertained, an estimate of the amount of the duty so paid; and
c
he shall prove to the satisfaction of the Commissioners that the goods have been accidentally destroyed.
Payment of claim
12
1
No drawbacks shall be payable unless it is shown to the satisfaction of the Commissioners that the claimant is an eligible claimant and that the goods are eligible goods.
2
Without prejudice to section 133 of the Act, where the Commissioners are satisfied that duty may be drawn back in accordance with these Regulations they may set-off the amount due against any other debt then due to them from the eligible claimant.
3
If the Commissioners are not satisfied that the amount of duty claimed may be drawn back but are satisfied that some lesser amount of duty may be drawn back they may, in such circumstances as they see fit, permit the drawback of that lesser sum.
Cancellation of drawback
13
1
The Commissioners may at any time cancel drawback granted in accordance with these Regulations where they are satisfied that a contravention of any conditions (whether imposed by or under these Regulations or by or under section 133 of the Act) has taken place.
2
Without prejudice to section 116 of the Act, where drawback has been cancelled in accordance with paragraph (1) above the person to whom drawback was paid or credited shall on demand made by the Commissioners be liable to repay to the Commissioners the sum so paid or credited.
PART IV
CIVIL PENALTIES
Conduct attracting a civil penalty
14
1
If any person who is not an eligible claimant makes a claim for drawback his conduct shall attract a penalty under section 9 of the Finance Act 1994 which shall be calculated by reference to the amount of the drawback claimed.
2
If any eligible claimant makes a claim for drawback in respect of goods that are not eligible goods his conduct shall attract a penalty under section 9 of the Finance Act 1994 which shall be calculated by reference to the amount of the drawback claimed.
PART V
AMENDMENT OF WAREHOUSING REGULATIONS
Amendment of the Excise Warehousing (Etc.) Regulations 1988
15
The Excise Warehousing (Etc.) Regulations 1988 shall be amended as follows —
a
regulation 6 shall be omitted;
b
after regulation 11(4) there shall be inserted —
4A
Where goods are warehoused in circumstances where duty may be drawn back the certificate of receipt mentioned in paragraph (4) above shall —
a
be in such form and contain such particulars as the Commissioners may require, and
b
be endorsed on one of the copies of the warehousing advice note that accompanied the goods,
and in this paragraph “warehousing advice note” means a document (in such form and containing such particulars as the Commissioners may require) drawn up by the person to whom the certificate of receipt will be sent.
; and
c
in regulation 16(1), after the word “Man” there shall be inserted —
;
provided that, where goods are warehoused in circumstances where duty may be drawn back they may not, under this paragraph, be entered for removal from warehouse for any purpose that may result in their being consumed in the United Kingdom or the Isle of Man
.
New King’s Beam House, 22 Upper Ground, London SE1 9PJ
D. J. Howard
Commissioner of Customs and Excise
2nd May 1995


text:
Citation and commencement
1
1
This Act of Sederunt may be cited as the Act of Sederunt (Fees of Messengers-at-Arms) 1995 and shall come into force on 1st January 1996.
2
This Act of Sederunt shall be inserted in the Books of Sederunt.
Amendment of fees
2
1
Subject to the provisions of the following sub-paragraphs, for the Table of Fees in Schedule 1 to the Act of Sederunt (Fees of Messengers-at-Arms) 1994 substitute the Table of Fees in the Schedule to this Act of Sederunt.
2
The Table of Fees in Schedule 1 to the Act of Sederunt (Fees of Messengers-at-Arms) 1994 as substituted by sub-paragraph (1) above shall apply to work done on or after the date on which this Act of Sederunt comes into force.
3
The Table of Fees in Schedule 1 to the Act of Sederunt (Fees of Messengers-at-Arms) 1994 having effect before the substitution under sub-paragraph (1) above shall continue to have effect in respect of work done before the date on which this Act of Sederunt comes into force.
Hope of Craighead
Lord President, I.P.D.
Edinburgh,
28th November 1995


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Guild Community Healthcare National Health Service Trust (Transfer of Trust Property) Order 1995 and shall come into force on 15th March 1995.
2
In this Order —
“the Authority” means the North West Lancashire Health Authority;
“the Trust” means the Guild Community Healthcare National Health Service Trust;
“the trust property” means the items specified in a schedule of trust property prepared by and agreed upon by the Authority and the Trust on 11th November 1994, which schedule has been signed on behalf of both the Authority and the Trust.
Transfer of trust property
2
On 15th March 1995 the trust property shall be transferred from the Authority to the Trust.
Signed by authority of the Secretary of State for Health
Tom Sackville
Parliamentary Under Secretary of State,
Department of Health
15th February 1995


text:
Commencement and citation
1
This Order may be cited as the A23 Trunk Road (Croydon) Red Route (Bus Lanes) Experimental Traffic Order 1995, and shall come into force on 22nd October 1995.
Interpretation
2
In this Order —
a
a reference to an article followed by a number is a reference to the article of this order so numbered;
b
cause includes permit; and
c
“carriageway” has the same meaning as in section 329(1) of the Highways Act 1980 .
Bus lane controls
3
1
Except as provided in paragraph (2) of this article, and subject to the provisions of article 4, between the hours of 0700 and 1000 on Mondays to Saturdays (inclusive) no person shall cause any vehicle to enter or proceed in any bus lane specified in the schedule to this Order.
2
The controls specified in paragraph (1) of this article do not apply in respect of —
a
a bus;
b
a vehicle being used under a licence under section 6 of the Metropolitan Public Carriage Act 1869 ; or
c
a pedal cycle.
3
In this article —
a
“bus” means —
before 1 January 1997
a public service vehicle used for the provision of a local service or a scheduled express service,
a school bus, and
a work bus;
after 31 December 1996
a motor vehicle constructed or adapted to carry more than 8 passengers (exclusive of the driver), and
a local bus not so constructed or adapted;
and at any time a vehicle which
is constructed or adapted for the carriage of disabled persons and their companions, and which is being used to provide a service for the carriage of such persons, and
displays so as to be conspicuous from outside the vehicle a disc in a form approved by or with the authority of the Traffic Director for London and containing the words DIAL-A-RIDE;
b
“bus lane” means an area of the carriageway of a road marked with the traffic signs shown in diagrams 1048 and 1049 in schedule 6 to the Traffic Signs Regulations and General Directions 1994; and
c
“local bus”, “local service”, “pedal cycle”, “scheduled express service”, “school bus”, and “works bus” have the meanings given to those expressions in regulation 4 of the Traffic Signs Regulations and General Directions 1994 .
Exemptions
4
The controls specified in article 3(1) do not apply to —
a
a vehicle being used for ambulance, fire brigade or police purposes;
b
a vehicle being used in the service of a local authority for the purpose of collecting refuse from premises adjacent to a bus lane;
c
a vehicle being used in connection with the removal of any obstructions to traffic;
d
a vehicle being used in connection with the maintenance, improvement or reconstruction of a bus lane;
e
a vehicle entering a bus lane so as to avoid an accident;
f
a vehicle entering a bus lane to get or give help in consequence of an accident or an emergency or otherwise taking action for public safety;
g
a vehicle which bears the Royal Mail livery for so long as may be required for the purpose of collecting or delivering letters in pursuance of any statutory duty of the Post Office to collect or deliver letters;
h
a vehicle entering and forthwith leaving a bus lane in order to gain access to or egress from any road adjacent to that bus lane or any vehicular accessway to premises adjacent to the bus lane or crossing over the footway adjacent to the bus lane; or
i
anything done with the permission or at the direction of a police constable in uniform or a traffic warden.
Power to modify or suspend this Order
5
If it appears to the Traffic Director for London, or some person authorised by him, essential in the interest of the expeditious, convenient and safe movement of traffic, or for preserving or improving the amenities of the area through which any road affected by this Order runs, and after consulting with the Commissioner of Police of the Metropolis, he may modify or suspend any provision of this Order, save that no modification shall make an addition.
Signed in accordance with a direction from the Secretary of State for Transport.
Derek Turner
Traffic Director for London
6th October 1995


text:
1
This Order may be cited as the Police and Criminal Evidence Act 1984 (Application to Customs and Excise) (Amendment) Order 1995 and shall come into force on 1st January 1996.
2
The Police and Criminal Evidence Act 1984 (Application to Customs and Excise) Order 1985 shall be amended as follows:
a
In article 3(1) for the words “articles 4 to 11” there shall be substituted the words “articles 4 to 12”.
b
In Schedule 1 after the words “Section 22(1) to (4)” there shall be inserted the words “Section 24(6), subject to the modification in article 12 hereof”.
c
After article 11 there shall be added the following article:
12
Section 24(6) of the Act shall apply without prejudice to section 138(1) of the Customs and Excise Management Act 1979 , section 72(9) of the Value Added Tax Act 1994 , section 20 of and paragraph 4 of Schedule 3 to the Criminal Justice (International Co-operation) Act 1990 , or any other enactment, including any enactment contained in subordinate legislation, for the time being in force which confers upon officers of Customs and Excise the power to arrest or detain persons.
Derek Conway
Bowen Wells
Two of the Lords Commissioners of Her Majesty’s Treasury
6th December 1995


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the East Surrey Hospital and Community Healthcare National Health Service Trust (Change of Name) Order 1995 and shall come into force on 10th April 1995.
2
In this Order unless the context otherwise requires —
“ the Order ” means the East Surrey Hospital and Community Healthcare National Health Service Trust (Establishment) Order 1992 ;
“ the trust ” means the National Health Service trust established by the Order.
Change of name of NHS trust
2
The trust shall be called the East Surrey Healthcare National Health Service Trust instead of the East Surrey Hospital and Community Healthcare National Health Service Trust, and accordingly in article 1 of the Order in the definition of “the trust”, and in article 2 of the Order, for the words “East Surrey Hospital and Community Healthcare” there shall be substituted the words “East Surrey Healthcare”.
Transitional provisions
3
The change of name under this Order shall not —
a
affect any right or obligation of any person; or
b
be taken as invalidating any instrument (whether made before, on or after the day on which this Order comes into force) which refers to the trust by its previous name; and all other documents and instruments which refer to the trust under its previous name shall be construed as referring to it under its new name.
Signed by authority of the Secretary of State for Health
Tom Sackville
Parliamentary Under Secretary of State
Department of Health
31st March 1995


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the North Tyneside Health Care National Health Service Trust (Transfer of Trust Property) Order 1995 and shall come into force on 13th February 1995.
2
In this Order —
“the Authority” means the Newcastle and North Tyneside Health Authority;
“the Trust” means the North Tyneside Health Care National Health Service Trust;
“the trust property” means the items specified in a schedule of trust property prepared by and agreed upon by the Authority and the Trust on 18th October 1994, which schedule has been signed on behalf of both the Authority and the Trust.
Transfer of trust property
2
On 13th February 1995 the trust property shall be transferred from the Authority to the Trust.
Signed by authority of the Secretary of State for Health
Tom Sackville
Parliamentary Under-Secretary of State,
Department of Health
16th January 1995


text:
Citation and commencement
1
1
These Regulations may be cited as the Social Security (Incapacity for Work) Miscellaneous Amendments Regulations 1995.
2
Regulation 4 shall come into force on 13th April 1995 immediately after the coming into force of the Social Security (Medical Evidence) Amendment Regulations 1994 and the remaining provisions of these Regulations shall come into force forthwith.
Amendment of the Social Security (Incapacity for Work) (General) Regulations 1995
2
1
The Social Security (Incapacity for Work) (General) Regulations 1995 shall be amended in accordance with the following provisions of this regulation.
2
In regulation 6 (information required for determining capacity for work) —
a
in paragraph (1) at the beginning for the words “Subject to paragraph (2)” there shall be substituted the words “Subject to paragraphs (2) and (3)”; and
b
for paragraph (3) there shall be substituted the following paragraph —
3
Paragraph (1) shall not apply in relation to a determination —
a
whether a person is capable of work for the purposes of a claim for unemployment benefit; or
b
whether a person is to be treated as incapable of work under any of regulations 10 to 14.
.
3
In regulation 10 (certain persons with a severe condition to be treated as incapable of work) —
a
in paragraph (1) at the beginning there shall be inserted the words “Where the all work test applies,” and for the words “day on which” there shall be substituted the words “day in respect of which”;
b
in paragraph (2) —
i
for sub-paragraph (a) there shall be substituted the following sub-paragraph —
a
that he receives, in respect of the day in question, a payment of —
i
the highest rate care component of disability living allowance;
ii
an increase of disablement pension by virtue of section 104 of the Contributions and Benefits Act and regulation 19 of the Social Security (General Benefit) Regulations 1982 (increase of disablement pension for constant attendance) at a rate greater than that specified in paragraph 2(a) or at the rate specified in paragraph 2(b) of Part V of Schedule 4 to that Act ;
iii
a constant attendance allowance by virtue of article 14(1)(b) of the Naval, Military, and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 ;
iv
an increase of constant attendance allowance at a rate payable by virtue of article 14 of, and paragraph 3(a) of Schedule 3 to, the Personal Injuries (Civilians) Scheme 1983 ;
;
ii
in sub-paragraph (e) for head (vii) there shall be substituted the following head —
vii
manifestations of severe and progressive immune deficiency states characterised by the occurrence of severe constitutional disease or opportunistic infections or tumour formation;
.
4
In regulation 16(1) (which relates to persons who work) for the words “regulations 10 to 15 or 26” there shall be substituted the words “any of regulations 10 to 15 or 27”.
5
In regulation 17(2)(a) (which relates to exempt work) for the figure “£43” there shall be substituted the figure “£44”.
6
After regulation 17 there shall be inserted the following regulation —
Person who claims unemployment benefit to be treated as capable of work
17A
Where the all work test applies, a person shall be treated as capable of work on each day in respect of which he claims unemployment benefit, notwithstanding that it has been determined that he satisfies that test or that he is, or is to be treated as, incapable of work under regulation 10 or 27, if on that day —
a
the following conditions are satisfied, namely —
i
that he has done some work or undertaken a course of education or training or similar activity in preparation for work while suffering from the specific disease or bodily or mental disablement which led to that determination; and
ii
that since he did so, that disease or disablement has not worsened, nor is he suffering from any further disease or bodily or mental disablement which might affect his capacity for work; or
b
he is able to show that he has a reasonable prospect of obtaining employment.
.
7
In regulation 18(1)(a) (disqualification for misconduct etc. ) the words “that this disqualification shall not apply” shall be omitted.
8
For regulation 20 there shall be substituted the following regulation —
Adjudication officer to determine certain questions
20
Where, in relation to a determination for any purpose to which Part XIIA of the Contributions and Benefits Act applies, a question arises as to —
a
whether a person is, or is to be treated as, capable or incapable of work in respect of any period; or
b
whether a person is terminally ill,
that question shall be determined by an adjudication officer notwithstanding that other questions fall to be determined by another authority.
.
9
In regulation 22(2)(b) (appointment of medical assessors) before the word “adviser” there shall be inserted the word “paid”.
10
In regulation 28(2)(b)(iii) for the words “satisfied any requirements of the Secretary of State” there shall be substituted the words “provided the information requested by the Secretary of State”.
Amendment of the Social Security (Incapacity Benefit) (Transitional) Regulations 1995
3
1
The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 shall be amended in accordance with the following provisions of this regulation.
2
In regulation 13(2)(b) (special provisions for persons entitled to short-term incapacity benefit on termination of a period engaged in training for work) for the words “within a period” there shall be substituted the words “occurring in whole or in part in a period”.
3
After regulation 17 there shall be inserted the following regulation —
Awards of incapacity benefit in cases where periods of interruption of employment and periods of incapacity for work link
17A
Where a person had been entitled to invalidity benefit in a period of interruption of employment occurring in whole or in part in a period not exceeding 57 days immediately before the appointed day and becomes entitled to an award of incapacity benefit on the basis that a day of incapacity for work on or after the appointed day forms part of a period of incapacity for work beginning before the appointed day, that award shall have effect as if it were an award of long-term incapacity benefit.
.
4
For regulation 18(9) (definition of transitional cases) there shall be substituted the following paragraph —
9
For the purposes of Part IV a “transitional case” means a case where a person is entitled to an award of long-term incapacity benefit by virtue of regulation 17 or 17A.
.
5
In regulation 20(2)(b) (special provisions for persons entitled to long-term incapacity benefit on termination of a period engaged in training for work) for the words “which arose within a period” there shall be substituted the words “occurring in whole or in part in a period”.
6
In regulation 22(1)(b)(ii) (effect of entitlement to guaranteed minimum pensions on payment of the additional rate element in a transitional case of long-term incapacity benefit) for the word “pension” there shall be substituted the words “guaranteed minimum pension”.
7
In regulation 25(2)(c), (d) and (f), (3)(c) and (d), (4) and (5) (further provisions for dependants in respect of the application of old saving provisions) after each place where the words “Social Security” appear, there shall be inserted the word “Benefit”.
8
After regulation 28 there shall be inserted the following regulation —
Transitional provision for entitlement to severe disablement allowance where a person has been engaged in training for work
28A
For the purposes of entitlement to severe disablement allowance where a person —
a
at any time in a period of not more than 57 days immediately before the appointed day attends a training course of the type specified in regulation 7(1)(f) of the Social Security (Unemployment, Sickness and Invalidity Benefit) Regulations 1983 ; and
b
was entitled to severe disablement allowance in a period of interruption of employment within a period not exceeding 57 days prior to the first day of attendance on the training course; and
c
becomes incapable of work within a period of 57 days after the last day of attendance on a training course,
he shall be treated as incapable of work and disabled for the days falling within the periods referred to in paragraphs (a), (b) and (c) notwithstanding that he may have been capable of work on any of those days.
.
9
In regulation 31(application of the new tests of incapacity for work) —
a
in paragraph (4) for the letter “(h)” there shall be substituted the letter “(k)”;
b
in paragraph (5) —
i
in head (ii) of sub-paragraph (a) for the words “was not capable” there shall be substituted the words “was incapable”;
ii
in sub-paragraph (c) after the words “the appointed day” there shall be inserted the words “and the spell of incapacity for work which is running at the appointed day continues;”;
iii
in sub-paragraph (h) for head (vii) there shall be substituted the following head —
vii
manifestations of severe and progressive immune deficiency states characterised by the occurrence of severe constitutional disease or opportunistic infections or tumour formation;
.
iv
after sub-paragraph (h) there shall be added the following sub-paragraphs —
i
a person who was in receipt of a payment of an increase of disablement pension by virtue of section 104 of the 1992 Act and regulation 19 of the Social Security (General Benefit) Regulations 1982 (increase of disablement pension for constant attendance) at a rate greater than that specified in paragraph 2(a) or at the rate specified in paragraph 2(b) of Part V of Schedule 4 to the 1992 Ac immediately before the appointed day and continues to be in receipt of such payment;
j
a person who was in receipt of a payment of constant attendance allowance by virtue of article 14(1)(b) of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 immediately before the appointed day and continues to be in receipt of such payment;
k
a person who was in receipt of a payment of an increase of constant attendance allowance at a rate payable by virtue of article 14 of, and paragraph 3(a) of Schedule 3 to, the Personal Injuries (Civilians) Scheme 1983 immediately before the appointed day and continues to be in receipt of such payment.
.
Amendment of the Social Security (Medical Evidence) Regulations 1976
4
1
The Social Security (Medical Evidence) Regulations 1976 shall be amended in accordance with the following provisions of this regulation.
2
In regulation 2(1)(d) for the words “from a doctor” there shall be substituted the words “in accordance with sub-paragraphs (a) to (c)” and after the word “refrain” there shall be inserted the words “(or should have refrained)”.
3
In Schedule 1B, Part I, paragraph 3, for the words “, 10 and 11” there shall be substituted the words “and 9 to 13”.
Signed by authority of the Secretary of State for Social Security.
William Hague
Minister of State,
Department of Social Security
3rd April 1995