text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Income Tax (Employments) (Amendment No. 6) Regulations 1996 and shall come into force on 5th November 1996.
2
These Regulations shall have effect with respect to any PAYE settlement agreement entered into for the year 1996–97, whether or not before the coming into force of these Regulations, or for any subsequent year of assessment.
Interpretation
2
In these Regulations —
“PAYE settlement agreement” shall be construed in accordance with regulation 80A(1) and (2) of the principal Regulations (inserted by regulation 4 of these Regulations);
“the principal Regulations” means the Income Tax (Employments) Regulations 1993 .
Transitional provision
3
A PAYE settlement agreement to which these Regulations apply that is entered into before the date of coming into force of these Regulations shall have effect for the purposes of these Regulations and of the principal Regulations as amended by these Regulations as if it had been entered into on or after that date; and accordingly —
a
income to which the agreement applies that arises before that date, and
b
sums accounted for by the employer in accordance with the agreement before that date,
shall be treated for those purposes as arising or accounted for on or after that date.
Amendments to the principal Regulations
4
In Part VI of the principal Regulations after regulation 80 there shall be added the following Chapter —
CHAPTER V
PAYE SETTLEMENT AGREEMENTS
General provision
80A
1
The Board and an employer may agree that the employer shall be accountable to the Board in respect of income tax on such emoluments of his employees as are specified in paragraph (3) in accordance with the terms of the agreement and not in accordance with Parts III to V, and Part VIII, of these Regulations.
2
An agreement falling within paragraph (1) is referred to in this Chapter as a “PAYE settlement agreement”.
3
The emoluments specified are emoluments that —
a
consist of —
i
sums paid by the employer to an employee or other person in respect of expenses of the employee and falling within section 19 of the Taxes Act as emoluments from the employment,
ii
any benefit provided for, or made available to, an employee by the employer and falling within section 19 of the Taxes Act as emoluments from the employment,
iii
sums paid by the employer to an employee in respect of expenses of the employee and falling within section 153 of the Taxes Act , or
iv
any benefit provided for, or made available to, an employee by the employer and falling within any of sections 141 to 146 , or within Chapter II of Part V, of the Taxes Act;
b
are agreed by the Board and the employer to be —
i
minor as regards the amount of the sums paid or the type of benefit provided or made available, or
ii
irregular as regards the frequency in which, or the times at which, the sums are paid or the benefit is provided or made available, or
iii
paid or (as the case may be) provided or made available in the circumstances specified in paragraph (4); and
c
are not emoluments to which regulation 80C(2) (a) or (b) applies.
4
The circumstances specified are where —
a
in the case of sums paid, deduction of tax by reference to the tax tables is impracticable;
b
in the case of a benefit provided or made available, the benefit is shared by more than one employee and apportionment of the benefit between the employees concerned is impracticable.
5
Emoluments comprised in a PAYE settlement agreement shall not be included in a return by the employer under regulation 43, 44, 45 or 46 of these Regulations.
Form of agreement
80B
1
A PAYE settlement agreement —
a
shall be in writing, and shall be signed and dated by the employer and by an inspector or other officer of the Board on behalf of the Board, and
b
shall incorporate, whether by specification or indirect reference, the matters specified in paragraph (2).
2
The matters specified are —
a
the emoluments comprised in the agreement;
b
the method of calculation, determined in accordance with regulation 80F, of the amount of income tax for which the employer is to be accountable to the Board in respect of those emoluments for the year to which the agreement relates;
c
the date specified in regulation 80G(2) on which income tax in respect of those emoluments is due and payable for the year to which the agreement relates.
Commencement of agreement
80C
1
A PAYE settlement agreement may be entered into —
a
at any time before the beginning of the year for which it is intended by the Board and the employer that it should have effect, or
b
at any time during that year, or
c
after that year but before 6th July in the following year.
2
An agreement entered into at a time specified in paragraph (1) (b) or (c) shall not apply to —
a
emoluments that, at the date the agreement is entered into, have been, or should have been, paid earlier in that year under deduction of tax in accordance with Parts III and IV of these Regulations, or
b
emoluments consisting of benefits that, at the time the agreement is entered into, are reflected in the employee’s code for that year in accordance with Part III of these Regulations.
Variation of agreement
80D
1
The Board and the employer may, by agreement and consistently with the provisions of this Chapter, and not later than the date specified in paragraph (3), vary the terms of a PAYE settlement agreement entered into by them.
2
Any such agreement to vary shall be in writing and signed and dated by the employer and by an inspector or other officer of the Board on behalf of the Board.
3
The date specified is the 6th July in the year following the year to which the PAYE settlement agreement relates.
Emoluments comprised in agreement and liability to tax — consequential provisions
80E
1
Emoluments of an employee included in a PAYE settlement agreement shall be treated as excluded from his income for the purposes of section 198 of the Taxes Act (relief for necessary expenses) and of otherwise determining the amount of his liability to income tax under Schedule E for the year to which the agreement relates, but not so as to affect the chargeability of those emoluments to income tax or his employer’s liability under the agreement to account for income tax in respect of those emoluments.
2
An employee shall be treated, except for the purposes of the obligations imposed on his employer under regulation 80N, as relieved from any obligations under the Income Tax Acts —
a
to retain records containing information relating to emoluments included in a PAYE settlement agreement, or
b
to render returns in respect of those emoluments.
3
Sums in respect of income tax for which an employer is to be accountable to the Board under a PAYE settlement agreement shall not be treated, for the purposes of these Regulations, as tax deducted from emoluments.
4
An employee shall have no right to be treated as having paid tax in respect of sums for which his employer is accountable under a PAYE settlement agreement, and accordingly shall not be entitled to claim or receive any refund of tax paid by his employer under the agreement.
Calculation of tax payable under agreement
80F
1
A PAYE settlement agreement shall provide for the sums in respect of income tax for which an employer is to be accountable to the Board under the agreement —
a
to be computed in accordance with the factors specified in paragraph (2), and
b
to include the amount specified in paragraph (3).
2
The factors specified are —
a
in the case of emoluments comprising sums paid in respect of expenses, the estimated aggregate amount of such payments on which income tax is chargeable, reduced by such amount (if any) as would have been deductible under section 198 of the Taxes Act if the emoluments had not been included in the agreement;
b
in the case of emoluments comprising benefits provided or made available, the estimated aggregate amount of the cash equivalents and other amounts on which income tax is chargeable, reduced by such amount (if any) as would have been deductible under section 198 of the Taxes Act if the emoluments had not been included in the agreement;
c
the total number of employees in receipt of emoluments comprised in the agreement;
d
the number of those employees respectively chargeable to income tax —
i
at the lower rate, but not the basic rate or higher rate, for the year to which the agreement relates,
ii
at the lower rate and the basic rate, but not the higher rate, for that year, and
iii
at the lower rate, the basic rate and the higher rate for that year;
e
such other matters as are agreed by the Board and the employer to be relevant in relation to the emoluments comprised in the agreement.
3
The amount specified for the purposes of paragraph (1)(b) is an amount equal to income tax on the aggregate of the amounts computed in accordance with paragraph (2)(a) and (b).
4
The amount specified in paragraph (3) shall be calculated so as to take account of the factor specified in paragraph (2) (d).
Payment of tax
80G
1
An employer shall, on or before the date specified in paragraph (2), pay to the collector the aggregate amount for which he is accountable to the Board under a PAYE settlement agreement for the year to which the agreement relates.
2
The date specified is the 19th October next following the year concerned.
3
Subject to paragraph (5), the provisions of any enactment relating to the recovery of income tax charged under Schedule E shall apply to the recovery of the amount specified in paragraph (4) (in this regulation referred to as “the amount of tax”) as if that amount had been charged under Schedule E by way of an assessment on the employer.
4
The amount specified is the aggregate amount referred to in paragraph (1) or any part of that amount.
5
Summary proceedings for the recovery of the amount of tax may be brought in England, Wales or Northern Ireland at any time before the expiry of 12 months after the date specified in paragraph (2).
6
Proceedings may be brought for the recovery of the amount of tax without distinguishing the amounts which the employer is liable to pay in respect of each employee under the PAYE settlement agreement and without specifying the employees in question, and the amount of tax shall be one cause of action or one matter of complaint for the purposes of proceedings under sections 65, 66 and 67 of the Management Act .
Formal determination of tax payable by the employer
80H
1
This regulation applies where it appears to an inspector or other officer of the Board that there may be an amount payable to the collector under regulation 80G(1) for any year which has not been paid by the date specified in paragraph (2) of that regulation.
2
Where this regulation applies, the inspector or officer may determine that amount to the best of his judgment, and shall serve notice of his determination on the employer.
3
A determination under this regulation shall be subject to the like provisions as are contained in Parts IV, V and VI of the Management Act as if it were an assessment, and as if the amount determined were income tax charged on the employer, and those Parts of that Act shall apply accordingly with any necessary modifications.
4
Where pursuant to paragraph (3) an appeal against a determination is to the General Commissioners, it shall be brought before the General Commissioners for the division in which the place where the determination was made is situated.
Interest on unpaid tax
80J
1
Where in respect of the year to which the agreement relates the employer has not paid in full to the collector, on or before the date specified in regulation 80G(2), the amount referred to in paragraph (1) of that regulation, the amount unpaid shall carry interest at the prescribed rate from that date (“the due date”) until payment.
2
Where —
a
an inspector or other officer of the Board makes a determination of an amount under regulation 80H for any year, and
b
the amount is payable pursuant to that determination,
the amount so payable shall carry interest at the prescribed rate from the date specified in regulation 80G(2) applicable to that year (“the due date”) until payment.
3
A certificate of the collector that any amount of interest payable under this regulation has not been paid to him or, to the best of his knowledge and belief, to any other collector or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and due to the Crown.
4
Any document purporting to be a certificate under paragraph (3) shall be deemed to be such a certificate until the contrary is proved.
5
In this regulation “the prescribed rate” means the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 86 of the Management Act ; and where that rate changes on an operative date within the meaning given by regulation 2 of the Taxes (Interest Rate) Regulations 1989 by virtue of those Regulations, the change shall have effect for periods beginning on or after the operative date in relation to interest running from before that date as well as from or from after that date.
6
For the purpose of this regulation, where —
a
any payment to the collector is made by cheque, and
b
the cheque is paid on its first presentation to the banker on whom it is drawn,
the payment shall be treated as made on the day on which the cheque was received by the collector.
7
The amount referred to in paragraph (1) as unpaid and the amount referred to in paragraph (2) as payable shall carry interest from the due date even if that date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 .
8
Interest payable under this regulation shall be recoverable as if it were an amount unpaid as mentioned in paragraph (1).
Interest on overpaid tax
80K
1
Where tax in respect of the year to which the agreement relates is repaid to the employer after the date specified in regulation 80G(2), the tax repaid shall carry interest at the prescribed rate from that date or, if later, from the date on which the tax was paid until the date on which the order for the repayment is issued.
2
In paragraph (1) “the prescribed rate” means the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 824 of the Taxes Act ; and where that rate changes on an operative date within the meaning given by regulation 2 of the Taxes (Interest Rate) Regulations 1989 by virtue of those Regulations, the change shall have effect for periods beginning on or after the operative date in relation to interest running from before that date as well as from or from after that date.
3
For the purposes of this regulation, where —
a
pursuant to paragraph (1) interest is payable from the date on which the tax was paid,
b
the payment of tax was made to the collector by cheque, and
c
the cheque was paid on its first presentation to the banker on whom it was drawn.
the payment of tax shall be treated as made on the day on which the cheque was received by the collector.
Review of agreements
80L
1
An inspector or other officer of the Board shall, on or before the date specified in paragraph (2), review the operation of a PAYE settlement agreement for the year to which the agreement relates.
2
The date specified is the 6th July next following the year concerned.
Cancellation of Agreement
80M
1
In the circumstances specified in paragraph (2), the Board may, by notice to an employer, cancel a PAYE settlement agreement entered into by that employer with effect from the date of the notice.
2
The circumstances specified are where —
a
there has been serious or persistent failure on the part of the employer —
i
to account to the Board for sums for which he is accountable under the agreement, or otherwise to comply with the terms of the agreement, or
ii
to produce records in accordance with regulation 80N, or
b
there has been serious or persistent failure on the part of the employer with respect to the deduction of, and accounting for, tax in accordance with Parts III to V of these Regulations, or the rendering of returns in accordance with those Parts of these Regulations.
3
The obligations of the employer contained in Parts III to V, and Part VIII, of these Regulations shall have effect with respect to emoluments to which the cancelled agreement related that are paid or (as the case may be) provided or made available by the employer following the receipt by him of a notice of cancellation pursuant to paragraph (1).
Inspection and retention of records
80N
1
Every employer, whenever called upon to do so by an inspector or other officer of the Board,shall produce the records specified in paragraph (2) to that person for inspection, at such time as that person may reasonably require, at the prescribed place.
2
The records specified are —
a
all books, documents and other records relating to —
i
the emoluments comprised in a PAYE settlement agreement entered into by the employer,
ii
the calculation of amounts for which the employer is accountable to the Board in accordance with the agreement in respect of the years specified by the officer, and
iii
the payment of those amounts to a collector, or
b
such of those books, documents and other records as may be specified by the inspector or officer.
3
“The prescribed place” mentioned in paragraph (1) means —
a
such place in the United Kingdom as the employer and the inspector or officer may agree upon, or
b
in default of such agreement —
i
the place in the United Kingdom at which the records specified in paragraph (2) are normally kept, or
ii
if there is no such place, the employer’s principal place of business in the United Kingdom.
4
The inspector or officer may —
a
take copies of, or make extracts from, any records produced to him for inspection in accordance with paragraphs (1) and (2);
b
remove any records so produced if it appears to him to be necessary to do so, at a reasonable time and for a reasonable period.
5
Where any record is removed in accordance with paragraph (4) (b), the inspector or officer shall provide —
a
a receipt for the record so removed, and
b
a copy of the record, free of charge, within seven days, to the person by whom it was produced or caused to be produced where the record is reasonably required for the proper conduct of a business.
6
Where a lien is claimed on a record produced in accordance with paragraphs (1) and (2), the removal of the document under paragraph (4) (b) shall not be regarded as breaking the lien.
7
Where records are maintained by computer, the person required to make them available for inspection shall provide the inspector or officer with all facilities necessary for obtaining information from them.
8
The records specified in paragraph (2) (a) shall be retained by the employer for not less than three years after the end of the most recent year to which they relate..
C W Corlett
G H Bush
Two of the Commissioners of Inland Revenue
14th October 1996


type: legislation

jurisdiction: UK

text:
Citation, commencement and interpretation
1
1
This Order may be cited as the North Glamorgan National Health Service Trust (Transfer of Trust Property) Order 1996 and shall come into force on 1st October 1996.
2
In this Order —
“the Authority” means Bro Taf Health Authority;
“the Trust” means North Glamorgan 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 21st June 1996, which schedule has been signed on behalf of the Authority and the Trust.
Transfer of trust property
2
On 1st October 1996 the trust property shall be transferred from the Authority to the Trust.
Signed by authority of the Secretary of State for Wales
Gwilym Jones
Parliamentary Under Secretary of State,
Welsh Office
23rd August 1996


text:
1
This Order may be cited as the Double Taxation Relief (Taxes on Income) (Denmark) Order 1996.
2
It is hereby declared —
a
that the arrangements specified in the Protocol set out in Part I of the Schedule to this Order and in the Exchange of Notes constituting an Agreement set out in Part II of that Schedule, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Denmark) Order 1980 , as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Denmark) Order 1991 , have been made with the Government of the Kingdom of Denmark with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of Denmark; and
b
that it is expedient that those arrangements should have effect.
N. H. Nicholls
Clerk of the Privy Council


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Forth and Tay Road Bridge Order Confirmation Acts (Modification) Order 1996 and shall come into force on 1st April 1996.
2
In this Order —
“the 1947 Act ” means the Forth Road Bridge Order Confirmation Act 1947 ;
“the 1950 Act ” means the Forth Road Bridge Order Confirmation Act 1950 ;
“the 1991 Act ” means the Tay Road Bridge Order Confirmation Act 1991 .
Modification of the Order contained in the Schedule to the 1947 Act
2
1
The Order contained in the Schedule to the 1947 Act is modified as follows.
2
In section 4(1)(b) (interpretation) —
a
after the definition of “Act of 1929”, there shall be inserted the following definition: —
“the 1994 Act ” means the Local Government etc. (Scotland) Act 1994;
;
b
for the definition of “corporation”, there shall be substituted the following definition: —
“City of Edinburgh Council” means the City of Edinburgh Council constituted under section 2 of the 1994 Act;
;
c
for the definitions of “Councils”, “Dunfermline Town Council” and “Fife County Council”, there shall be substituted the following definitions: —
“Councils” means the City of Edinburgh Council, the Fife Council, the Midlothian Council and the West Lothian Council;
“Fife Council” means the Fife Council constituted under section 2 of the 1994 Act;
;
d
the definition of “Kirkcaldy Town Council” shall cease to have effect;
e
for the definition of “Midlothian County Council”, there shall be substituted the following definition: —
“Midlothian Council” means the Midlothian Council constituted under section 2 of the 1994 Act;
; and
f
for the definition of “West Lothian County Council”, there shall be substituted the following definition: —
“West Lothian Council” means the West Lothian Council constituted under section 2 of the 1994 Act;
.
3
For section 6(3) (constitution) there shall be substituted as follows: —
3
The Joint Board shall consist of fourteen members of whom seven shall be elected by the City of Edinburgh Council, five by the Fife Council, one by the Midlothian Council and one by the West Lothian Council.
.
4
In section 98(2) (level of allowances), for the words “county council”, there shall be substituted the words “local authority”.
5
In paragraph 1(1) of Part I of the First Schedule (election, tenure of office etc.), for the words “Of the nine members” to the end of that sub-paragraph, there shall be substituted the words —
: Provided —
that not later than 30th April 1996, each Council shall elect a member or members to hold office in accordance with section 6(3) above until 31st May 1999;
that the proviso to paragraph 4 below shall apply in the period from 31st March 1996 to 1st May 1996 notwithstanding that regional and district councils cease to exist in terms of section 1(3)(b) of the 1994 Act; and
that if, in the said period, any member of a Joint Board dies or resigns or ceases to be qualified to be such a member (other than as a result of the said councils so ceasing to exist) that vacancy may (notwithstanding the terms of paragraph 8 below) be filled by the Joint Board itself electing a person to fill that vacancy.
.
6
In paragraph 4 of Part II of the First Schedule (provisions as to meetings and proceedings), for the word “seven”, there shall be substituted the word “six”.
Modification of the Order contained in the Schedule to the 1950 Act
3
For section 22(2) of the Order contained in the Schedule to the 1950 Act (amendment of provisions relating to terms of office), there shall be substituted as follows: —
2
Subject to paragraphs 4 and 8 of Part I of the First Schedule to the Order of 1947, a member of the Joint Board in office at or from 1st June 1999 shall hold office from 1st June first occurring following an ordinary election of councillors in terms of section 5 of the 1994 Act until 31st May first occurring following the next ordinary election of councillors.
.
Modification of the Order contained in the Schedule to the 1991 Act
4
1
The Order contained in the Schedule to the 1991 Act is modified as follows.
2
In section 2 (interpretation) —
a
in the definition of “council”, for the word “either”, there shall be substituted the word “any”;
b
for the definition of “councils”, there shall be substituted the following definition: —
“councils” means the Dundee City Council, the Fife Council and the Angus Council;
; and
c
for the definition of “water authorities”, there shall be substituted the following definition: —
“water authorities” means the East of Scotland Water Authority and the North of Scotland Water Authority
.
3
For section 3(3) (constitution) there shall be substituted, as follows: —
3
The Joint Board shall consist of twelve members, of whom six shall be members of the Dundee City Council, five shall be members of the Fife Council and one shall be a member of the Angus Council.
.
4
In sections 5(4), 7, 32, 44(1)(b)(ii), and 45(3), and in paragraph 1(2) of Part I of Schedule 1, for the words “either of the councils” there shall be substituted in each case the words “a council”.
5
In section 10 (superannuation), for the words “Tayside Regional”, there shall be substituted the words “Dundee City”.
6
In section 24 (policing, etc., of bridge) —
a
for the words “Tayside Region” to “Regional Council”, there shall be substituted the words “the Tayside combined police area and the Tayside Joint Police Board ”; and
b
for the words “the said council” wherever they occur, there shall be substituted the words “Tayside Joint Police Board”.
7
In section 33(2) (advances by councils to Joint Board), for the words —
a
Tayside Regional Council
— fifty eight per centum;
b
Fife Regional Council
— forty two per centum
,
there shall be substituted the words —
a
Dundee City Council
— one-half;
b
Fife Council
— five-twelfths;
c
Angus Council
— one-twelfth
.
8
In sections 76 (agreements) and 77 (settlement of differences), for the word “either”, there shall be substituted in each case the word “any”.
9
In Part I of Schedule 1 (election, tenure of office etc ) —
a
in paragraph 1(1) —
i
for the word “four” in both places where it occurs, there shall be substituted the word “three”; and
ii
for the proviso to that sub-paragraph, there shall be substituted as follows: —
Provided —
that not later than 30th April 1996, each council shall appoint a member to hold office in accordance with section 3(3) above from 1st May 1996 until 31st May 1999;
that, notwithstanding paragraph 3 below, any person who on 31st March 1996 holds office as a member of the Joint Board by virtue of being a member of Tayside Regional Council or Fife Regional Council shall continue to hold office as a member of the Joint Board until 30th April 1996; and
that if, in the period from 1st April 1996 to 30th April 1996, any member of a Joint Board dies or resigns or ceases to be qualified to be such a member (other than as a result of the said Regional Councils ceasing to exist in terms of section 1(3)(b) of the Local Government etc. (Scotland) Act 1994) that vacancy may (notwithstanding paragraph 9 below) be filled by the Joint Board itself appointing a person to fill that vacancy.
;
b
in paragraph 4 —
i
for the words “both councils” in both places where they occur, there shall be substituted the words “more than one council”;
ii
after the word “second”, there shall be inserted the words “or later”; and
iii
for the words “the councils, the”, there shall be substituted the words “each of those councils, any”; and
c
in paragraph 10 —
i
for the word “four”, there shall be substituted the word “three”; and
ii
for the words “the regional council elections held in terms of section 4 of the Act of 1973”, there shall be substituted the words “an ordinary election of councillors held in terms of section 5 of the Local Government etc. (Scotland) Act 1994”.
James Douglas-Hamilton
Minister of State, Scottish Office
St Andrew’s House,
Edinburgh
11th March 1996


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 1996 and shall come into force on 15th July 1996.
2
Regulations 3, 4 and 5(b) shall have effect with respect to accounting periods beginning on or after 1st January 1995.
3
Regulation 5(a) shall have effect with respect to accounting periods ending on or after 15th July 1996.
Interpretation
2
In these Regulations “the principal Regulations ” means the Insurance Companies (Taxation of Reinsurance Business) Regulations 1995 , and “regulation” means a regulation of the principal Regulations.
Amendments to the principal Regulations
3
In regulation 3 for the words from “C is” to “Taxes Act” there shall be substituted —
C is the aggregate of —
so much of any amount payable by the reinsurer to the cedant company during that accounting period as a result of the death, illness, or infirmity of, or accident to, any person as does not exceed the amount which would have been paid by the reinsurer if the policy had been surrendered immediately before the death, illness, or infirmity of, or accident to, that person, and
other amounts paid by the reinsurer to the cedant company during that accounting period, being sums paid by way of commission or as a result of the surrender in whole or in part of the rights under the policy or otherwise, but excluding any sum which forms part of the relevant profits of the cedant company or is paid by way of commission that has been deducted from expenses of management pursuant to section 76(1) (ca) of the Taxes Act .
4
In regulation 5 —
a
in paragraph (1) for the words “at the rate prescribed” there shall be substituted “at the appropriate rate or rates prescribed”;
b
for paragraph (2) there shall be substituted the following paragraph —
2
The rates prescribed by this paragraph are —
a
as respects an accounting period ending before the financial year 1996, the rate applicable in accordance with section 88(1) of the Finance Act 1989 ;
b
as respects an accounting period commencing in or after the financial year 1996, the rate applicable in accordance with section 88A(1) of the Finance Act 1989 ;
c
as respects an accounting period part of which falls in the financial year 1995 (“the 1995 part ”) and part in the financial year 1996 (“the 1996 part ”), the rate applicable in accordance with section 88(1) of the Finance Act 1989 in relation to the proportion of the amount of the investment return attributable to the 1995 part, and the rate applicable in accordance with section 88A(1) of that Act in relation to the proportion of the amount of the investment return attributable to the 1996 part.
5
In regulation 11 —
a
in paragraphs (b) and (c)(ii) after the words “Taxes Act”, in both places where those words occur, there shall be added “, being business for which the policy or contract concerned was made on or after 1st November 1994”;
b
after paragraph (c) there shall be added
or
d
the business is business the contract for which —
i
was effected by a company resident in the United Kingdom at or through a branch or agency outside the United Kingdom where none, or no significant part, of the reinsurance business carried on relates to life assurance business with policy holders or annuitants residing in the United Kingdom, and
ii
was made before 1st November 1994.
S C T Matheson
C W Corlett
Two of the Commissioners of Inland Revenue
24th June 1996


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Personal and Occupational Pension Schemes (Pensions Ombudsman) Amendment Regulations 1996 and shall come into force on 1st July 1996.
2
In these Regulations —
“the principal Regulations ” means the Personal and Occupational Pension Schemes (Pensions Ombudsman) Regulations 1991 .
Amendment of the principal Regulations
2
After regulation 2 of the principal Regulations, there shall be inserted the following regulation —
Extension of Pensions Ombudsman’s jurisdiction to scheme administrators
2A
1
The Pensions Ombudsman may investigate and determine any complaint in relation to the administration of a personal or an occupational pension scheme, involving an authorised complainant and the administrator of the scheme.
2
Where the Pensions Ombudsman commences an investigation under paragraph (1), the provisions of Part X of the Act (the Pensions Ombudsman) shall apply in relation to the administrator as they would apply in relation to the trustees or managers of the scheme.
3
In this regulation, “administrator” means any person, other than the trustees or managers of a scheme or the employer to which the scheme relates or has related, concerned with the administration of the scheme.
.
Signed by authority of the Secretary of State for Social Security.
Oliver Heald
Parliamentary Under-Secretary of State,
Department of Social Security
10th May 1996


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Social Security (Persons From Abroad) Miscellaneous Amendments Regulations 1996 and shall come into force on 5th February 1996.
2
In these Regulations, unless the context otherwise requires —
“the Attendance Allowance Regulations ” means the Social Security (Attendance Allowance) Regulations 1991;
“the Council Tax Benefit Regulations ” means the Council Tax Benefit (General) Regulations 1992;
“the Disability Living Allowance Regulations ” means the Social Security (Disability Living Allowance) Regulations 1991;
“the Disability Working Allowance Regulations ” means the Disability Working Allowance (General) Regulations 199;1
“the Family Credit Regulations ” means the Family Credit (General) Regulations 1987;
“the Housing Benefit Regulations ” means the Housing Benefit (General) Regulations 1987;
“the Invalid Care Allowance Regulations ” means the Social Security (Invalid Care Allowance) Regulations 1976;
“the Income Support Regulations ” means the Income Support (General) Regulations 1987;
“the Payments on Account, Overpayments and Recovery Regulations ” means the Social Security (Payments on account, Overpayments and Recovery) Regulations 1988;
“the Severe Disablement Allowance Regulations ” means the Social Security (Severe Disablement Allowance) Regulations 1984.
Amendment of regulation 2 of the Attendance Allowance Regulations
2
In regulation 2 of the Attendance Allowance Regulations (conditions as to residence and presence in Great Britain) —
a
after paragraph (1)(a)(i) there shall be inserted —
ia
subject to paragraph (1A), his right to reside or remain in Great Britain is not subject to any limitation or condition, and; and
b
after paragraph (1) there shall be inserted —
1A
For the purposes of paragraph (1)(a)(ia), a person’s right to reside or remain in Great Britain is not to be treated as if it were subject to a limitation or condition if —
a
he is a person recorded by the Secretary of State as a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951 , as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967;
b
he is a person who has been granted exceptional leave outside the provisions of the immigration rules within the meaning of the Immigration Act 1971 to remain in the United Kingdom by the Secretary of State;
c
he is a national, or a member of the family of a national, of a State contracting party to 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;
d
he is a person who is —
i
lawfully working in Great Britain and is a national of a State with which the Community has concluded an Agreement under article 238 of the Treaty establishing the European Community providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families, or
ii
a member of the family of, and living with, such a person; or
e
he is a person in respect of whom there is an Order in Council under section 179 of the Social Security Administration Act 1992 giving effect to a reciprocal agreement which, for the purposes of attendance allowance, has the effect that periods of presence or residence in another country are to be treated as periods of presence or residence in Great Britain..
Amendment of regulation 4A of the Council Tax Benefit Regulations
3
In regulation 4A of the Council Tax Benefit Regulations (persons from abroad) —
a
after paragraph (4)(e) there shall be added —
; or
has been given leave to enter, or remain in, the United Kingdom by the Secretary of State upon an undertaking given by another person or persons in writing in pursuance of immigration rules within the meaning of the 1971 Act, to be responsible for his maintenance and accommodation; and he has not been resident in the United Kingdom for a period of at least 5 years beginning from the date of entry or the date on which the undertaking was given in respect of him, whichever date is the later; or
while he is a person to whom any of the definitions in paragraph (2) or sub-paragraphs (a) to (d) and (f) of this paragraph applies, submits a claim to the Secretary of State, which is not finally determined, for asylum under the Convention relating to the Status of Refugees.;
b
for paragraph (5) there shall be substituted —
5
This paragraph applies to a person who —
a
is an asylum seeker and for this purpose a person is an asylum seeker when he submits on his arrival (other than on his re-entry) in the United Kingdom from a country outside the Common Travel Area a claim for asylum to the Secretary of State that it would be contrary to the United Kingdom’s obligations under the Convention relating to the Status of Refugees for him to be removed from, or required to leave, the United Kingdom and that claim is recorded by the Secretary of State as having been made; or
b
becomes, while present in Great Britain, an asylum seeker and for this purpose a person is an asylum seeker when —
i
the Secretary of State makes a declaration to the effect that the country of which he is a national is subject to such a fundamental change in circumstances that he would not normally order the return of a person to that country, and
ii
he submits, within a period of 3 months from the day that declaration was made, a claim for asylum to the Secretary of State under the Convention relating to the Status of Refugees, and
iii
his claim for asylum under that Convention is recorded by the Secretary of State as having been made; or
b
is a person to whom paragraph (4)(f) (sponsored immigrant) applies and the person or persons who gave the undertaking to provide for his maintenance and accommodation has, or as the case may be have, died; or
d
is in receipt of income support.;
c
after paragraph (5) there shall be inserted —
5A
For the purposes of paragraph (5)(a) and (b), a person ceases to be an asylum seeker —
a
in the case of a claim for asylum which, on or after 5th February 1996, is recorded by the Secretary of State as having been determined (other than on appeal) or abandoned, on the date on which it is so recorded, or
b
in the case of a claim for asylum which is recorded as determined before 5th February 1996 and in respect of which there is either an appeal pending on 5th February 1996 or an appeal is made within the time limits specified in rule 5 of the Asylum Appeals (Procedure) Rules 1993 on the date on which that appeal is determined.; and
d
in paragraph (7) after the definition of “the 1971 Act” there shall be inserted —
“the Common Travel Area” means the United Kingdom, the Channel Islands, the Isle of Man and the Republic of Ireland collectively;
“the Convention relating to the Status of Refugees” means the Convention relating to the Status of Refugees done at Geneva on 28th July 1951 , as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967; ;.
Amendment of regulation 2 of the Disability Living Allowance Regulations
4
In regulation 2 of the Disability Living Allowance Regulations (conditions as to residence and presence in Great Britain) —
a
after paragraph (1)(a)(i) there shall be inserted —
ia
subject to paragraph (1A), his right to reside or remain in Great Britain is not subject to any limitation or condition, and;
and
b
after paragraph (1) there shall be inserted —
1A
For the purposes of paragraph (1)(a)(ia), a person’s right to reside or remain in Great Britain is not to be treated as if it were subject to a limitation or condition if —
a
he is a person recorded by the Secretary of State as a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951 , as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967;
b
he is a person who has been granted exceptional leave outside the provisions of the immigration rules within the meaning of the Immigration Act 1971 to remain in the United Kingdom by the Secretary of State;
c
he is a national, or a member of the family of a national, of a State contracting party to 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;
d
he is a person who is —
i
lawfully working in Great Britain and is a national of a State with which the Community has concluded an Agreement under article 238 of the Treaty establishing the European Community providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families, or
ii
a member of the family of, and living with, such a person; or
e
he is a person in respect of whom there is an Order in Council under section 179 of the Administration Act 1992 giving effect to a reciprocal agreement which, for the purposes of disability living allowance, has the effect that periods of presence or residence in another country are to be treated as periods of presence or residence in Great Britain..
Amendment of regulation 5 of the Disability Working Allowance Regulations
5
In regulation 5 of the Disability Working Allowance Regulations (circumstances in which a person is treated as being or as not being in Great Britain) —
a
after paragraph (1)(a) there shall be inserted —
aa
subject to paragraph (1A), his right to reside or remain in Great Britain is not subject to any limitation or condition; and; and
b
after paragraph (1) there shall be inserted —
1A
For the purposes of paragraph (1)(aa), a person’s right to reside or remain in Great Britain is not to be treated as if it were subject to a limitation or condition if —
a
he is a person recorded by the Secretary of State as a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951 , as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967;
b
he is a person who has been granted exceptional leave outside the provisions of the immigration rules within the meaning of the Immigration Act 1971 to remain in the United Kingdom by the Secretary of State;
c
he is a national, or a member of the family of a national, of a State contracting party to 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; or
d
he is a person who is —
i
lawfully working in Great Britain and is a national of a State with which the Community has concluded an Agreement under article 238 of the Treaty establishing the European Community providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families, or
ii
a member of the family of, and living with, such a person..
Amendment of regulation 3 of the Family Credit Regulations
6
In regulation 3 of the Family Credit Regulations (circumstances in which a person is treated as being or as not being in Great Britain) —
a
after paragraph (1)(a) there shall be inserted —
aa
subject to paragraph (1A), his right to reside or remain in Great Britain is not subject to any limitation or condition, and; and
b
after paragraph (1) there shall be inserted —
1A
For the purposes of paragraph (1)(aa), a person’s right to reside or remain in Great Britain is not to be treated as if it were subject to a limitation or condition if —
a
he is a person recorded by the Secretary of State as a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951 , as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967;
b
he is a person who has been granted exceptional leave outside the provisions of the immigration rules within the meaning of the Immigration Act 1971 to remain in the United Kingdom by the Secretary of State;
c
he is a national, or a member of the family of a national, of a State contracting party to 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; or
d
he is a person who is —
i
lawfully working in Great Britain and is a national of a State with which the Community has concluded an Agreement under article 238 of the Treaty establishing the European Community providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families, or
ii
a member of the family of, and living with, such a person..
Amendment of regulation 7A of the Housing Benefit Regulations
7
In regulation 7A of the Housing Benefit Regulations (persons from abroad) —
a
after paragraph (4)(e) there shall be added —
; or
has been given leave to enter, or remain in, the United Kingdom by the Secretary of State upon an undertaking given by another person or persons in writing in pursuance of immigration rules within the meaning of the 1971 Act, to be responsible for his maintenance and accommodation; and he has not been resident in the United Kingdom for a period of at least 5 years beginning from the date of entry or the date on which the undertaking was given in respect of him, whichever date is the later; or
while he is a person to whom any of the definitions in paragraph (2) or sub-paragraphs (a) to (d) and (f) of this paragraph applies, submits a claim to the Secretary of State, which is not finally determined, for asylum under the Convention relating to the Status of Refugees.;
b
for paragraph (5) there shall be substituted —
5
This paragraph applies to a person who —
a
is an asylum seeker and for this purpose a person is an asylum seeker when he submits on his arrival (other than on his re-entry) in the United Kingdom from a country outside the Common Travel Area a claim for asylum to the Secretary of State that it would be contrary to the United Kingdom’s obligations under the Convention relating to the Status of Refugees for him to be removed from, or required to leave, the United Kingdom and that claim is recorded by the Secretary of State as having been made; or
b
becomes, while present in Great Britain, an asylum seeker and for this purpose a person is an asylum seeker when —
i
the Secretary of State makes a declaration to the effect that the country of which he is a national is subject to such a fundamental change in circumstances that he would not normally order the return of a person to that country, and
ii
he submits, within a period of 3 months from the day that declaration was made, a claim for asylum to the Secretary of State under the Convention relating to the Status of Refugees, and
iii
his claim for asylum under that Convention is recorded by the Secretary of State as having been made; or
c
is a person to whom paragraph (4)(f) (sponsored immigrant) applies and the person or persons who gave the undertaking to provide for his maintenance and accommodation has, or as the case may be have, died; or
d
is in receipt of income support.;
c
after paragraph (5) there shall be inserted —
5A
For the purposes of paragraph (5)(a) and (b), a person ceases to be an asylum seeker —
a
in the case of a claim for asylum which, on or after 5th February 1996, is recorded by the Secretary of State as having been determined (other than on appeal) or abandoned, on the date on which it is so recorded, or
b
in the case of a claim for asylum which is recorded as determined before 5th February 1996 and in respect of which there is either an appeal pending on 5th February 1996 or an appeal is made within the time limits specified in rule 5 of the Asylum Appeals (Procedure) Rules 1993 , on the date on which that appeal is determined.; and
d
in paragraph (7) after the definition of “the 1971 Act” there shall be inserted —
“the Common Travel Area” means the United Kingdom, the Channel Islands, the Isle of Man and the Republic of Ireland collectively;
“the Convention relating to the Status of Refugees” means the Convention relating to the Status of Refugees done at Geneva on 28th July 1951 , as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967;.
Amendment of the Income Support Regulations
8
1
The Income Support Regulations shall be amended in accordance with the following paragraphs of this regulation.
2
In regulation 21(3) in the definition of“person from abroad”, after sub-paragraph (h) there shall be added —
; or
has been given leave to enter, or remain in, the United Kingdom by the Secretary of State upon an undertaking given by another person or persons in writing in pursuance of immigration rules within the meaning of the Immigration Act 1971 , , to be responsible for his maintenance and accommodation; and he has not been resident in the United Kingdom for a period of at least 5 years beginning from the date of entry or the date on which the undertaking was given in respect of him, whichever date is the later; or
while he is a person to whom any of the definitions in sub-paragraphs (a) to (i) applies in his case, submits a claim to the Secretary of State, which is not finally determined, for asylum under the Convention;.
3
In regulation 70 (urgent cases) —
a
for sub-paragraph (c) of paragraph (3) there shall be substituted —
c
is a person to whom sub-paragraph (i) of that definition (sponsored immigrant) applies and the person or persons who gave the undertaking to provide for his maintenance and accommodation has, or as the case may be have, died;
;
b
sub-paragraphs (e) to (j) of paragraph (3) shall be omitted;
c
for sub-paragraph (a) of paragraph (3A) there shall be substituted —
a
is an asylum seeker when he submits on his arrival (other than on his re-entry) in the United Kingdom from a country outside the Common Travel Area a claim for asylum to the Secretary of State that it would be contrary to the United Kingdom’s obligations under the Convention for him to be removed from, or required to leave, the United Kingdom and that claim is recorded by the Secretary of State as having been made; or
aa
becomes, while present in Great Britain, an asylum seeker when —
i
the Secretary of State makes a declaration to the effect that the country of which he is a national is subject to such a fundamental change in circumstances that he would not normally order the return of a person to that country, and
ii
he submits, within a period of 3 months from the day that declaration was made, a claim for asylum to the Secretary of State under the Convention relating to the Status of Refugees, and
iii
his claim for asylum under that Convention is recorded by the Secretary of State as having been made; and;
d
for sub-paragraph (b) of paragraph (3A) there shall be substituted —
b
ceases to be an asylum seeker —
i
in the case of a claim for asylum which, on or after 5th February 1996, is recorded by the Secretary of State as having been determined (other than on appeal) or abandoned, on the date on which it is so recorded, or
ii
in the case of a claim for asylum which is recorded as determined before 5th February 1996 and in respect of which there is either an appeal pending on 5th February 1996 or an appeal is made within the time limits specified in rule 5 of the Asylum Appeals (Procedure) Rules 1993 , on the date on which that appeal is determined.; and
e
in paragraph (3B), at the end there shall be added —
; and “the Common Travel Area” means the United Kingdom, the Channel Islands, the Isle of Man and the Republic of Ireland collectively…
4
In regulation 71 (applicable amounts in urgent cases), sub-paragraphs (b) to (f) of paragraph (2) shall be omitted.
Amendment of regulation 9 of the Invalid Care Allowance Regulations
9
In regulation 9 of the Invalid Care Allowance Regulations (conditions relating to residence and presence in Great Britain) —
a
after paragraph (1)(a) shall be inserted —
aa
subject to paragraph (1A), his right to reside or remain in Great Britain is not subject to any limitation or condition, and; and
b
after paragraph (1) there shall be inserted —
1A
For the purposes of paragraph (1)(aa), a person’s right to reside or remain in Great Britain is not to be treated as if it were subject to a limitation or condition if —
a
he is a person recorded by the Secretary of State as a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951 , as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967;
b
he is a person who has been granted exceptional leave outside the provisions of the immigration rules within the meaning of the Immigration Act 1971 to remain in the United Kingdom by the Secretary of State;
c
he is a national, or a member of the family of a national, of a State contracting party to 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; or
d
he is a person who is —
i
lawfully working in Great Britain and is a national of a State with which the Community has concluded an Agreement under article 238 of the Treaty establishing the European Community providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families, or
ii
a member of the family of, and living with, such a person..
Amendment of regulation 2 of the Payments on Account, Overpayments and Recovery Regulations
10
In regulation 2 of the Payments on Account, Overpayments and Recovery Regulations (making of interim payments) —
a
in paragraph (1), at the beginning there shall be inserted the words “Subject to paragraph (1A),”;
b
after paragraph (1) there shall be inserted —
1A
Paragraph (1) shall not apply pending the determination of an appeal unless the Secretary of State is of the opinion that there is entitlement to benefit..
Amendment of regulation 3 of the Severe Disablement Allowance Regulations
11
In regulation 3 of the Severe Disablement Allowance Regulations (conditions relating to residence and presence) —
a
after paragraph (1)(a)(i) there shall be inserted —
ia
subject to paragraph (1B), his right to reside or remain in Great Britain is not subject to any limitation or condition, and; and
b
after paragraph (1A) there shall be inserted —
1B
For the purposes of paragraph (1)(a)(ia), a person’s right to reside or remain in Great Britain is not to be treated as if it were subject to a limitation or condition if —
a
he is a person recorded by the Secretary of State as a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951 , as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967;
b
he is a person who has been granted exceptional leave outside the provisions of the immigration rules within the meaning of the Immigration Act 1971 to remain in the United Kingdom by the Secretary of State;
c
he is a national, or a member of the family of a national, of a State contracting party to 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; or
d
he is a person who is —
i
lawfully working in Great Britain and is a national of a State with which the Community has concluded an Agreement under article 238 of the Treaty establishing the European Community providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families, or
ii
a member of the family of, and living with, such a person..
Saving
12
1
Where, before the coming into force of these Regulations, a person who becomes an asylum seeker under regulation 4A(5)(a)(i) of the Council Tax Benefit Regulations, regulation 7A(5)(a)(i) of the Housing Benefit Regulations or regulation 70(3A)(a) of the Income Support Regulations, as the case may be, is entitled to benefit under any of those Regulations, those provisions of those Regulations as then in force shall continue to have effect as if regulations 3(a) and (b), 7(a) and (b) or 8(2) and (3)(c), as the case may be, of these Regulations had not been made.
2
Where, before the coming into force of these Regulations, a person, in respect of whom an undertaking was given by another person or persons to be responsible for his maintenance and accommodation, claimed benefit to which he is entitled, or is receiving benefit, under the Council Tax Benefit Regulations, the Housing Benefit Regulations or the Income Support Regulations, as the case may be, those Regulations as then in force shall have effect as if regulations 3, 7 or 8, as the case may be, of these Regulations had not been made.
3
Where, before the coming into force of these Regulations, a person is receiving attendance allowance, disability living allowance, disability working allowance, family credit, invalid care allowance or severe disablement allowance under, as the case may be, the Attendance Allowance Regulations, Disability Living Allowance Regulations, Disability Working Allowance Regulations, Family Credit Regulations, Invalid Care Allowance Regulations or Severe Disablement Allowance Regulations, those Regulations shall, until such time as his entitlement to that benefit is reviewed under section 25 or 30 of the Social Security Administration Act 1992 have effect as if regulation 2, 4, 5, 6, 9 or 11, as the case may be, of these Regulations had not been made.
Signed by authority of the Secretary of State for Social Security.
Roger Evans
Parliamentary Under-Secretary of State,
Department of Social Security
11th January 1996


text:
Citation, commencement, interpretation and application
1
1
These Regulations may be cited as the Local Authorities (Alteration of Requisite Calculations) Regulations 1996 and shall come into force on 2nd February 1996.
2
In these Regulations “the 1992 Act ” means the Local Government Finance Act 1992.
3
These Regulations have effect in relation to the financial year beginning in 1996.
Police grant and relevant special grant
2
For subsection (12) of section 32 of the 1992 Act there shall be substituted the following subsection —
12
In this section and section 33 below —
“police grant” means so much of the grant payable in accordance with paragraph 3.1 of the relevant police grant report as excludes the amount shown in column (c) of the Table set out below that paragraph;
“relevant special grant” means either of the following grants, that is to say —
the special grant payable in accordance with paragraphs 4 and 6 of the special grant report (Special Grant Report ( No. 16)) approved by a resolution of the House of Commons pursuant to section 88B of the 1988 Act on 31st January 1996; and
the special grant payable in accordance with paragraphs 5 and 7 of that special grant report;
and in this subsection “the relevant police grant report” means the police grant report (Police Grant Report (England and Wales) 1996–97) approved by a resolution of the House of Commons pursuant to section 31 of the Police Act 1964 on 30th January 1996.
.
Signed by authority of the Secretary of State for the Environment
David Curry
Minister of State,
Department of the Environment
1st February 1996
Signed by authority of the Secretary of State for Wales
Gwilym Jones
Parliamentary Under Secretary of State, Welsh Office
1st February 1996


text:
Citation and commencement
1
1
These Regulations may be cited as the Social Security (Non-Dependant Deductions) Regulations 1996 and shall come into force —
a
for the purposes of this regulation and regulation 2, on 1st April 1997;
b
for the purposes of regulation 3 —
i
in any case where rent is payable at intervals of one month or any other interval which is not a week or a multiple thereof, on 1st April 1997; and
ii
in any other case, on 7th April 1997;
c
for the purposes of regulation 4, on 6th April 1998.
2
Regulation 4 of these Regulations shall have effect in relation to any particular claimant for either of the benefits mentioned in that regulation, from the beginning of the first benefit week to commence for that claimant on or after 6th April 1998 and for the purpose of this paragraph, “benefit week”shall have the same meaning as in regulation 2(1) of the Income Support (General) Regulations 1987 or, where appropriate, in regulation 1(3) of the Jobseeker’s Allowance Regulations 1996 .
Council Tax Benefit: changes in thresholds for, and amounts of, non-dependant deductions
2
In regulation 52 of the Council Tax Benefit (General) Regulations (non-dependant deductions) —
a
in paragraph (1)(a), for the sum “£2.60”there shall be substituted the sum “£4.00”;
b
in paragraph (2), for the words from “less than”to the end of the paragraph, there shall be substituted the following words —
less than £114.00, the deduction to be made under this regulation shall be that specified in paragraph (1)(b);
not less than £114.00 but less than £200.00, the deduction to be made under this regulation shall be £2.60;
not less than £200.00 but less than £250.00, the deduction to be made under this regulation shall be £3.50.
.
Housing Benefit: changes in thresholds for, and amounts of, non-dependant deductions
3
In regulation 63 of the Housing Benefit (General) Regulations (non-dependant deductions) —
a
in paragraph (1)(a), for the sum “£32.00”there shall be substituted the sum “£39.00”;
b
after paragraph (2)(c), there shall be added the following sub-paragraphs —
d
not less than £150.00 but less than £200.00, the deduction to be made under this regulation shall be £32.00;
e
not less than £200.00 but less than £250.00, the deduction to be made under this regulation shall be £36.00
.
Income Support and Jobseeker’s Allowance: changes in thresholds for, and amounts of, non-dependant deductions relating to housing costs
4
In both paragraph 18 of Schedule 3 to the Income Support (General) Regulations 1987 and paragraph 17 of Schedule 2 to the Jobseeker’s Allowance Regulations 1996 (thresholds for, and amounts of, non-dependant deductions relating to housing costs) —
a
in sub-paragraph (1), for head (a) there shall be substituted the following head —
a
in respect of a non-dependant aged 18 or over who is engaged in any remunerative work, £39.00;
;
b
in sub-paragraph (2), after head (c) there shall be added the following heads —
d
not less than £150.00 but less than £200.00, the deduction to be made under this paragraph shall be £32.00;
e
not less than £200.00 but less than £250.00, the deduction to be made under this paragraph shall be £36.00
.
Signed by authority of the Secretary of State for Social Security.
Roger Evans
Parliamentary Under-Secretary of State,
Department of Social Security
2nd October 1996


text:
1
This Order may be cited as The Monkwearmouth College, Sunderland and Wearside College, Sunderland (Dissolution) Order 1996 and shall come into force on 1st August 1996.
2
On 1st August 1996 the Old Corporations shall be dissolved and all of their respective property, rights and liabilities shall be transferred to the New Corporation, being a body corporate established for purposes which include the provision of educational facilities or services.
3
Section 26(2), (3) and (4) of the Act shall apply to any person employed by either of the Old Corporations immediately before 1st August 1996 as if the references in that section —
a
to a person to whom that section applies were to a person so employed;
b
to the operative date were to 1st August 1996;
c
to the transferor were to either of the Old Corporations (as the case may be); and
d
to the corporation were to the New Corporation.
James Paice
Parliamentary Under-Secretary of State,
Department for Education and Employment
8th July 1996


text:
Citation and commencement
1
This Order may be cited as the South West Durham Mental Health National Health Service Trust Dissolution Order 1996 and shall come into force on 1st April 1996.
Dissolution of NHS trust
2
The South West Durham Mental Health National Health Service Trust established by the South West Durham Mental Health National Health Service Trust (Establishment) Order 1992 is hereby dissolved, and accordingly that Order is hereby revoked.
Signed by authority of the Secretary of State for Health
John Horam
Parliamentary Under Secretary of State,
Department of Health
18th March 1996


text:
Citation and commencement
1
This Order may be cited as The A501 Trunk Road (Marylebone Road, Westminster) Red Route (Prescribed Routes and Prohibited Turns)(No.1) Traffic Order 1996, and shall come into force on 29th October 1996.
Interpretation
2
In this Order —
a
causing includes permitting, and cause shall be construed accordingly;
b
any reference to a named road is to the road bearing that name in the City of Westminster;
c
“the trunk road” means that length of the A501 trunk road, known as Marylebone Road, which lies in the City of Westminster.
d
“central reservation gap” means the gap in the kerbed divide between the eastbound and westbound carriageways of the A501 Marylebone Road adjacent to its junctions with Upper Harley Street and Harley Street in the City of Westminster.
Prescribed Routes and Prohibited Turns
3
Subject to the provisions of article 4 below —
a
no person causing a vehicle to proceed westwards in the trunk road shall cause that vehicle to —
i
turn right into Upper Harley Street, or
ii
make a U-turn through the gap in the central reservation;
b
no person causing a vehicle to proceed eastwards in the trunk road shall cause that vehicle to —
i
turn left into Upper Harley Street, or
ii
make a U-turn through the gap in the central reservation;
c
no person having caused a vehicle to enter the trunk road from Upper Harley Street shall cause that vehicle to turn right into the trunk road or proceed southwards across the trunk road.
Exemptions
4
Nothing in Article 3 of this Order shall apply —
a
to anything done with the permission or at the direction of a police constable in uniform or a traffic warden; or
b
to a vehicle being used for fire brigade, ambulance or police purposes.
Amendment of Orders
5
The City of Westminster (Prescribed Routes) (No. 10) Traffic Order 1984 shall be varied so that Articles 4, 11 and 12 therein are hereby omitted.
TRO 178
Signed in accordance with a direction from the Secretary of State for Transport.
Derek Turner
Traffic Director for London
29th October 1996


text:
1
These Regulations may be cited as the Income Tax (Unapproved Manufactured Payments) Regulations 1996 and shall come into force on 28th May 1996.
2
For the definition of “unapproved manufactured payment” in paragraph 1(1) of Schedule 23A to the Income and Corporation Taxes Act 1988 there shall be substituted the following definition —
“unapproved manufactured payment”, subject to any regulations under sub- paragraph (2) below, means —
any manufactured dividend paid in connection with an unapproved stock lending arrangement, and
any manufactured dividend not falling within paragraph (a) above which is paid in respect of United Kingdom equities by a person other than one who is —
a market maker in relation to United Kingdom equities of the kind in question, or
in such circumstances as may be prescribed, a member, of a prescribed class or description, of a prescribed recognised investment exchange, or
in such circumstances as may be prescribed, a prescribed recognised clearing house,
and which is so paid otherwise than in connection with an approved stock lending arrangement;
.
Simon Burns
Michael Bates
Two of the Lords Commissioners of Her Majesty’s Treasury
7th May 1996


text:
1
These Regulations may be cited as the Divorce etc. (Pensions) Regulations 1996 and shall come into force on 1st August 1996.
2
In these Regulations —
a
every reference to a section by number alone means the section so numbered in the Matrimonial Causes Act 1973;
b
all words and phrases defined in section 25D(3) and (4) have the meanings assigned by those subsections;
c
every reference to a rule by number alone means the rule so numbered in the Family Proceedings Rules 1991 ;
d
“active member”and “deferred member”have the meanings assigned by section 124 of the Pensions Act 1995 .
Valuation
3
1
The value of any benefits which a party has under a pension scheme shall be calculated and verified, for the purposes of orders under section 23, in accordance with this regulation; and in calculating that value the court may have regard to any information furnished by the trustees or managers of the pension scheme pursuant to —
a
regulation 6 of and Schedule 2 to the Occupational Pension Schemes (Disclosure of Information) Regulations 1986 ;
b
paragraph 2(a) (or, where applicable, 2(b)) of Schedule 2 to the Personal Pension Schemes (Disclosure of Information) Regulations 1987 ; or
c
regulation 4 below.
2
The value mentioned in paragraph (1) above shall be calculated as at a date to be specified by the court (“the specified date”), being not earlier than the date of the petition and not later than the date of the order; and in specifying a date the court may have regard to the date specified in any information furnished as mentioned in paragraph (1) above.
3
Where the party with pension rights is an active member of an occupational pension scheme, the value of the benefits which he has under that scheme shall be taken to be the cash equivalent to which he would have acquired a right under section 94(1)(a) of the Pension Schemes Act 1993 if his pensionable service had terminated at the specified date.
4
Where the party with pension rights is a deferred member of an occupational pension scheme, the value of the benefits which he has under that scheme shall be taken to be the cash equivalent to which he acquired a right under section 94(1)(a) of that Act on the termination of his pensionable service.
5
Where the party with pension rights is a member of a personal pension scheme, the value of the benefits which he has under that scheme shall be taken to be the cash equivalent to which he would have acquired a right under section 94(1)(b) of that Act if he had made an application under section 95(1) of that Act on the specified date.
6
Except as provided in paragraphs (3), (4) and (5), the court shall calculate the value of any benefits under the scheme which a party has or is likely to have by such method as it shall see fit.
4
1
The trustees or managers of any occupational pension scheme shall furnish in writing the information mentioned in regulation 6(7) of, and paragraphs 8 and 9 of Schedule 2 to, the Occupational Pension Schemes (Disclosure of Information) Regulations 1986 to a member of the scheme in the circumstances specified in paragraph (4) below.
2
The trustees or managers of any personal pension scheme shall furnish in writing the information mentioned in paragraph 2(a) (or, where applicable, 2(b)) of Schedule 2 to the Personal Pension Schemes (Disclosure of Information) Regulations 1987 to a member of the scheme in the circumstances specified in paragraph (4) below.
3
For the purposes of any information to be furnished under paragraph (1) or (2) above
a
the estimated cash equivalent or value of the member’s rights shall be calculated as at a date (“the valuation date”) to be chosen by the trustees or managers of the pension scheme, which shall be within the period of three months beginning with the date of the request for information;
b
the information shall be furnished to the member not more than 10 working days after the valuation date;
c
the estimated cash equivalent or value mentioned in sub-paragraph (a) shall be calculated in accordance with paragraphs (3) to (5) of regulation 3, but as if the valuation date were substituted for the date specified by the court.
4
The trustees or managers of a pension scheme shall furnish the information described in the preceding paragraphs of this regulation where the member is the petitioner or respondent in proceedings for divorce, nullity of marriage or judicial separation and
a
has requested the information and has not previously received information under this paragraph for the purpose of those proceedings; or
b
has been required by the court to request the information under rule 2.70(2);
and shall in either case be entitled to recover from the member the reasonable cost of furnishing the information.
5
When furnishing information pursuant to the preceding paragraphs of this regulation, the trustees or managers of the pension scheme shall notify the member of the date chosen by them to be the valuation date.
6
For the purpose of any information to be furnished under this regulation, the value of any rights which a person has under a pension scheme shall be calculated and verified in accordance with any guidance for the time being in force which has been prepared or from time to time revised by the Institute and Faculty of Actuaries for the purpose of
a
the calculation or estimation of transfer values for the purposes of section 94 of the Pension Schemes Act 1993;
b
the furnishing of information under the Occupational Pension Schemes (Disclosure of Information) Regulations 1986 or the Personal Pension Schemes (Disclosure of Information) Regulations 1987 as appropriate; or
c
the furnishing of information under this regulation
and approved by the Secretary of State for the purposes of this regulation.
5
Where the trustees or managers of a pension scheme have been requested to furnish or have furnished information under the preceding paragraph, they shall, if so requested by the member, state in writing what proportion of the estimated cash equivalent or value of the member’s rights is in their opinion attributable to any pension or other periodical payment under the scheme to which a spouse of the member would be or might become entitled in the event of the member’s death.
Notices
6
1
This regulation applies in the circumstances set out in section 25D(1)(a).
2
Where this regulation applies, the trustees or managers of the first scheme shall, within 14 days after the date of the transfer, give notice in accordance with the following paragraphs of this regulation to
a
the trustees or managers of the new scheme or schemes, and
b
the other party.
3
The notice to the trustees or managers of the new scheme or schemes shall consist of a copy of every order made under section 23 imposing any requirement on the trustees or managers of the existing scheme and of any order varying such an order.
4
The notice to the other party shall contain the following particulars: —
a
the fact that the accrued rights of the party with pension rights have been transferred;
b
the date on which the transfer takes effect;
c
the name and address of the trustees or managers of the new scheme or schemes;
d
the fact that the order made under section 23 is to have effect as if it had been made in respect of the trustees or managers of the new scheme or schemes.
7
1
This regulation applies where —
a
an order under section 23 has been made by virtue of section 25B or 25C imposing any requirement on the trustees or managers of a pension scheme;
b
an event has occurred which is likely to result in a significant reduction in the benefits payable under the scheme, other than:
i
the transfer from the scheme of all the accrued rights of the party with pension rights in the circumstances set out in section 25D(1)(a), or
ii
a reduction in the value of assets held for the purposes of the scheme by reason of a change in interest rates or other market conditions.
2
Without prejudice to the generality of the foregoing, this regulation applies where some but not all of the accrued rights of the party with pension rights have been transferred from the scheme.
3
Where this regulation applies, the trustees or managers of the scheme within 14 days of the occurrence of the event mentioned in paragraph (1)(b) shall give notice to the other party of —
a
that event;
b
the likely extent of the reduction in the benefits payable under the scheme;
c
where the event mentioned in paragraph (2) has occurred, the name and address of the trustees or managers of any pension scheme under which the party with pension rights has acquired transfer credits as a result of that event.
8
1
This regulation applies where —
a
an order under section 23 has been made by virtue of section 25B or 25C imposing any requirement on the trustees or managers of a pension scheme; and
b
any of the events set out in paragraph (2) has occurred.
2
Those events are:
a
any of the particulars supplied by the other party under rule 2.70(4) or (8) has ceased to be accurate; or
b
by reason of the remarriage of the other party or otherwise, the order has ceased to have effect.
3
Where this regulation applies, the other party shall, within 14 days of the occurrence of the event mentioned in paragraph (1)(b), give notice of that event to the trustees or managers of the pension scheme.
4
Where by reason of the inaccuracy of the particulars supplied by the other party under rule 2.70(4) or (8) or of the other party’s failure to give notice of their having ceased to be accurate it is not reasonably practicable for the trustees or managers of the pension scheme to make a payment to the other party as required by the order, they may instead make that payment to the party with pension rights and shall thereupon be discharged of liability to the other party to the extent of that payment.
9
A notice under regulation 6, 7 or 8 may be sent by ordinary first class post to the last known address of the intended recipient and shall be deemed to have been received on the seventh day following the date of posting.
Costs and administration
10
Upon the making of any order under section 23 which by virtue of section 25B or 25C imposes any requirement on the trustees or managers of a pension scheme, the pension scheme shall be entitled to recover from the party with pension rights such sum as represents the reasonable administrative expenses which they have incurred or are likely to incur by reason of the order, and this sum shall be assessed by the court if not agreed.
11
In deciding whether to make an order which by virtue of section 25B or 25C imposes any requirement on the trustees or managers of a pension scheme, the court shall take into account any representations of the trustees or managers as to whether, in all the circumstances of the case, the court ought to make the order, and in particular
a
whether the particulars supplied under rule 2.70(4) or (8) are sufficient to enable the trustees or managers to comply with their obligations under any such order, and
b
the administrative expenses which they are likely to incur in complying with their obligations under any such order.
Mackay of Clashfern, C.
Dated 26th June 1996


text:
Citation and interpretation
1
1
This Order may be cited as the Housing Act 1996 (Commencement No. 5 and Transitional Provisions) Order 1996.
2
In this Order, “ the Act ” means the Housing Act 1996.
Commencement
2
Subject to the transitional provision in paragraph 1 of the Schedule to this Order, the following provisions of the Act shall come into force on 20th January 1997 —
sections 175 and 176,
section 177 to the extent that it is not already in force,
sections 178 to 181,
section 183 to the extent that it is not already in force,
section 184,
section 185 to the extent that it is not already in force,
sections 186 to 188,
section 189 to the extent that it is not already in force,
sections 190 to 193,
section 194 to the extent that it is not already in force,
sections 195 to 197,
section 198 to the extent that it is not already in force,
section 199 to the extent that it is not already in force,
sections 200 to 202,
section 203 to the extent that it is not already in force,
sections 204 to 206,
section 207 to the extent that it is not already in force,
sections 208 and 209,
section 210 to the extent that it is not already in force,
sections 211 to 214,
section 216, and
section 227 in so far as it relates to Part VIII of Schedule 19.
3
Subject to the transitional provision in paragraph 2 of the Schedule to this Order, the following provisions of the Act shall come into force on 1st April 1997 —
section 159,
sections 160 to 163 to the extent that they are not already in force,
section 164,
section 165 to the extent that it is not already in force,
section 166,
section 167 to the extent that it is not already in force,
section 168,
sections 170 and 171,
section 173, and
section 227 in so far as it relates to Part VII of Schedule 19.
Signed by authority of the Secretary of State
David Curry
Minister of State,
Department of the Environment
25th November 1996


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Income Support (General) (Standard Interest Rate Amendment) Regulations 1996 and shall come into force on 23rd June 1996.
2
These Regulations shall have effect in relation to any particular claimant —
a
in a case where income support is paid to the claimant in arrears, in accordance with paragraph 7(1)(i) of Schedule 7 to the Claims and Payments Regulations (date when change of circumstances is to take effect) —
i
from the first day of the benefit week which includes 30th June 1996; or
ii
if the claim for income support is for a period beginning after 30th June 1996, from the first day of the first benefit week commencing after 23rd June 1996;
b
in a case where income support is paid to the claimant in advance, in accordance with paragraph 7(1)(ii) of Schedule 7 to the Claims and Payments Regulations, from the first day of the first benefit week commencing after 30th June 1996;
and for this purpose, the expressions “claimant”and“benefit week”have the same meanings as in regulation 2(1) of the Income Support Regulations (interpretation).
3
In these Regulations, “the Claims and Payments Regulations”means the Social Security (Claims and Payments) Regulations 1987 and “the Income Support Regulations”means the Income Support (General) Regulations 1987 .
Amendment of Schedule 3 to the Income Support Regulations
2
In paragraph 12(1)(a) of Schedule 3 to the Income Support Regulations (standard rate of interest on qualifying loans), for the words “7.74 per cent.”there shall be substituted the words “7.48 per cent.”.
Revocation of the Income Support (General) Amendment ( No. 2) Regulations 1996
3
The Income Support (General) Amendment (No. 2) Regulations 1996 are hereby revoked save that those Regulations shall continue to have effect until the day before the first day of the benefit week having effect in relation to any particular claimant for the purpose of regulation 1(2) of these Regulations.
Signed by authority of the Secretary of State for Social Security.
Roger Evans
Parliamentary Under-Secretary of State,
Department of Social Security
22nd May 1996


text:
Title, commencement and extent
1
1
These Regulations may be cited as the Dairy Products (Hygiene) (Amendment) Regulations 1996 and shall come into force on 22nd July 1996.
2
These Regulations shall apply to England and Wales.
Amendment of the Dairy Products (Hygiene) Regulations 1995
2
The Dairy Products (Hygiene) Regulations 1995 shall be amended in accordance with regulations 3 to 13 below.
3
In regulation 2 (interpretation) —
a
in paragraph (l) —
i
after the definition of “collection centre” there shall be inserted the following definitions —
“Commission Decision 95/165” means Commission Decision 95/165/ EC establishing uniform criteria for the grant of derogations to certain establishments manufacturing milk-based products ;
“Commission Decision 95/340” means Commission Decision 95/340/EC drawing up a provisional list of third countries from which Member States authorise imports of milk and milk-based products and revoking Decision 94/70/EC , as amended by Commission Decision 96/106/EC ; ;
ii
for the definition of “ EEA State” there shall be substituted the following definition —
“EEA State” means a State which is a Contracting Party to the EEA Agreement but does not include Iceland;
;
iii
in the definition of “limited production” there shall be substituted for the words “300,000 litres” the words “2 million litres”;
iv
the definition of “low capacity dairy establishment” shall be omitted;
v
after the definition of “registration” there shall be inserted the following definition —
“risk analysis principles” means the principles referred to in Article 14(1) of Council Directive 92/46;
;
b
in paragraph (2) there shall be inserted at the end the words “and Commission Decisions 95/165 and 95/340”.
4
In regulation 3 (exemptions), there shall be substituted for paragraph (3) the following paragraph —
3
Notwithstanding the exemption in paragraph (2) above, the requirements of —
a
Parts II to IV of Schedule 6 (as read with regulation 9(1)(d) and (6)) shall apply in relation to the handling in and sale from any catering establishment or shop premises of any heat-treated cream;
b
regulation 9(9) and Parts V and VI of Schedule 6 shall apply in relation to the handling in and sale from any catering establishment or shop premises of any ice-cream; and
c
regulation 12 shall apply in relation to any catering establishment or shop premises selling drinking milk which is raw cows' milk;
and the other provisions of these Regulations shall apply to the extent necessary for the enforcement of those requirements.
.
5
In regulation 6 (approvals) —
a
in paragraph (1)(b) there shall be substituted for the words “paragraph (3)(a) or (9) below” the words “this regulation”;
b
there shall be substituted for paragraph (9) the following paragraphs —
9
Notwithstanding that a dairy establishment which manufactures milk-based products does not comply with all or any of the requirements of Parts I and II of Schedule 2, the approving authority may approve that establishment as a dairy establishment if the criteria set out in paragraph (9A) below are satisfied.
9A
The criteria referred to in paragraph (9) above are —
a
in the case of an application by the occupier of the dairy establishment for an approval under this regulation, the occupier holds documents which can be used to determine the quantity of milk processed by the establishment during the previous year and can produce these documents for inspection by the approving authority;
b
the dairy establishment processed during the previous year a quantity of milk of less than 2 million litres or the occupier of, or a person proposing to occupy, the dairy establishment gives an undertaking in writing to the approving authority that the quantity processed annually will not exceed that amount;
c
the application for an approval under this regulation —
i
states the name and address of the establishment,
ii
states the quantity of milk processed by it during the year preceding that in which the application is made or contains an undertaking not to process a quantity in excess of 2 million litres annually,
iii
states the nature of the documents which can be used to determine the quantity of milk processed by the establishment,
iv
states the type and quantity of milk-based products manufactured by the establishment during the year preceding that in which the application is made,
v
specifies those provisions of Parts I and II of Schedule 2 in respect of which exemption is sought,
vi
contains an undertaking to notify the approving authority immediately in writing where the establishment, having been approved in accordance with paragraph (9) above, processes a quantity of milk in excess of 2 million litres in any year, and
d
the hygienic conditions of production in the dairy establishment will not be affected.
9B
In the case of a dairy establishment approved in accordance with paragraph (9) above, it shall not be necessary for that establishment to comply with those requirements of Parts I and II of Schedule 2 in respect of which it has been exempted under that paragraph if and so long as —
a
the establishment processes a quantity of milk not exceeding 2 million litres in any year,
b
the occupier of the establishment produces to the approving authority for inspection, when reasonably requested to do so, documents which can be used to determine the quantity of milk processed by the establishment during the previous year, and
c
conditions of production in the establishment are hygienic.
9C
In paragraphs (9A) and (9B) above, “process” means use for the manufacture of milk-based products, and related expressions shall be construed accordingly.
.
6
In regulation 16 (enforcement and supervision) —
a
there shall be substituted for paragraph (2) the following paragraph —
2
The Minister shall enforce and execute —
a
these Regulations in so far as they relate to the registration or cancellation of registration of any production holding, and
b
the provisions relating to drinking milk which is raw cows' milk contained in —
i
regulation 12(2) (as read with regulation 12(1) and regulation 9(1)(d) and (2)(a)), and
ii
paragraph 2(b) of Part I of Schedule 4 (as read with regulation 9(1)(d) and (2)(a)).
;
b
in paragraph (3) there shall be substituted for the words from the beginning to “those premises” the words “For the purposes of paragraph (2) above, the Minister shall carry out such inspection and supervision of any production holding or farm premises”;
c
in paragraph (4) there shall be substituted for the words from the beginning to “that establishment” the words “For the purposes of paragraph (1) above, each approving authority shall carry out such inspection and supervision of any dairy establishment within its area”.
7
In regulation 21(2) (dairy products from Scotland, Northern Ireland, the Isle of Man and the Channel Islands), there shall be substituted for sub-paragraph (b) the following sub-paragraph —
b
shall sell for human consumption any dairy products which have been handled after the specified date in a place to which this regulation applies,
.
8
In regulation 22 (imports from third countries and EEA States), there shall be substituted for paragraph (4) the following paragraphs —
4
In the case of dairy products produced or manufactured in any third country —
a
subject to paragraph (4A) below, they shall have been produced or manufactured in a third country included in the list in the Annex to Commission Decision 95/340 or, where part only of that third country is included in the list, in that part, it being indicated in the list (as read with Articles 1 to 3 of that Decision) that importation of dairy products of the type concerned is permitted from that country or, as the case may be, that part;
b
they shall be accompanied by a health certificate or certificate as specified by Article 23(2)(b) or 25(1) of Council Directive 92/46; and
c
conditions at least equivalent to those laid down in Chapter II of Council Directive 92/46 for Community production are satisfied.
4A
Paragraph (4)(a) above shall not apply in the case of thermised milk or thermised milk products.
.
9
In Schedule 1 (conditions for registration of production holdings) in Part IA (general conditions of hygiene for production holdings), there shall be omitted from paragraph 5 the word “regularly”.
10
In Schedule 4 (requirements for drinking milk) in Part III (heat-treated drinking milk), paragraph 2 shall be amended —
a
by omitting from the end of sub-paragraph (b) the word “and”;
b
by inserting at the end the words
and
d
have a plate count at 30 degrees C not exceeding 100,000 per ml in any random sampling checks carried out immediately before any second heat-treatment.
.
11
In Schedule 6 (requirements for milk-based products) —
a
in Part I (microbiological criteria), there shall be substituted in paragraph 9 for the words “cheese made from raw milk, thermised milk or soft cheese” the words “cheese made from raw milk or from thermised milk or in the case of soft cheese”;
b
in Part II (pasteurised cream), there shall be substituted in paragraph 1 for the words “Pasteurised cream shall be heated — ” the words “Pasteurised cream shall be obtained by the cream being heated — ”;
c
in Part III (sterilised cream), there shall be substituted in paragraph 1 for the words “Sterilised cream shall be heated — ” the words “Sterilised cream shall be obtained by the cream being heated — ”;
d
in Part IV (ultra heat-treated cream), there shall be substituted in paragraph 1 for the words “Ultra heat-treated cream shall be heated — ” the words “Ultra heat-treated cream shall be obtained by the cream being heated — ”.
12
In Schedule 10 (labelling and health marking) in Part II (health mark), there shall be inserted in paragraph 4 after the words “legible form and” the words “(except in respect of sub-paragraph (c)(ii) below)”.
13
In Schedule 11 (methods of analysis), paragraph 4 shall be omitted.
Amendment of the Food Safety (General Food Hygiene) Regulations 1995
14
Regulation 3 of the Food Safety (General Food Hygiene) Regulations 1995 shall be amended —
a
by substituting in paragraph (1) for the words “paragraphs (3) and (4)” the words “paragraphs (3) to (5)”;
b
by inserting after paragraph (4) the following paragraph —
5
Notwithstanding paragraph (1)(b), regulations 4 and 5 shall apply to a person carrying on any of the following activities in England and Wales, that is to say the handling in or sale from any catering establishment or shop premises of any heat-treated cream or of any ice-cream; and for the purposes of this paragraph the expressions “catering establishment”, “cream”, “handling”, “heat-treated”, “ice-cream”, “sale” and “shop premises” have the same meaning as in the Dairy Products (Hygiene) Regulations 1995.
.
Angela Browning
Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food
21st June 1996
Signed by authority of the Secretary of State for Health
Cumberlege
Parliamentary Under Secretary of State,
Department of Health
11th June 1996
Signed by authority of the Secretary of State for Wales
Jonathan Evans
Parliamentary Under Secretary of State, Welsh Office
13th June 1996