text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Non-Domestic Rating (Transitional Period) Regulations 1990 and shall come into force for the purposes of regulation 17 on 16th March 1990, and for all other purposes on 31st March 1990.
2
In these Regulations–
“the 1967 Act ” means the General Rate Act 1967 ;
“the 1988 Act ” means the Local Government Finance Act 1988;
“the 1989 Order ” means the Non-Domestic Rating (Transitional Period) (Appropriate Fraction) Order 1989 ;
“the appropriate valuation officer”–
with respect to a hereditament in relation to which regulations under section 53(1) of the 1988 Act are not in force, means the valuation officer maintaining the local non-domestic rating list in which the hereditament is (or, as the context requires, would be) shown; or
with respect to a hereditament in relation to which such regulations are in force, means the central valuation officer;
“mine properties” has the same meaning as in the National Coal Board (Rateable Values) Order 1977 ;
“old list” means a valuation list maintained under Part V of the 1967 Act;
“opencast land” means land used for the purpose of extracting coal by opencast operations; and
“Schedule 7A” means Schedule 7A to the 1988 Act.
3
A hereditament is composite or all or a part of it is exempt or consists of domestic property on 31st March 1990 for the purposes of regulations 2(2) and 9(1) and (4)(a) if it would be shown as composite in a local non-domestic rating list, or (as the case may be) it or the part of it would be treated as exempt from local non-domestic rating or as consisting of domestic property, if such lists had to be compiled on that day.
Determination of rateable value in special cases
2
1
In this regulation “A” means A for the purposes of paragraph 4 of Schedule 7A.
2
In a case where a hereditament is composite or a part of it is exempt on 31st March 1990, A is to be treated as the value, as certified by the appropriate valuation officer, which is equal to the relevant proportion of the rateable value determined for the hereditament under paragraph 6 of Schedule 7A, that is to say such proportion of that rateable value as would be reasonably attributable, as regards such part of the hereditament as is not exempt on 31st March 1990, to the non-domestic use of property, treating that use as the use which would have been assumed for the purposes of paragraph 2(1A) or (1B) of Schedule 6 to the 1988 Act if a rateable value fell to be calculated for it under Part III of that Act for 31st March 1990.
3
In a case where–
a
there has been a change in any of the factors by reference to which the value shown for a hereditament for 31st March 1990 in an old list was ascertained which would result in that value being affected if a notice of a proposal were given by a valuation officer on or before that day for the alteration of the list,
b
no such notice of a proposal is given (so that under section 79(1) of the 1967 Act no alteration under such a notice can have effect for that day), and
c
the appropriate valuation officer is satisfied that, if information relating to the change had been brought to the attention of the valuation officer maintaining the old list in sufficient time to have enabled him to make such a proposal, he would have done so,
A is to be treated as the value which would be determined under paragraph 6 of Schedule 7A if such a proposal had been made, as certified by the appropriate valuation officer.
4
In a case where —
a
a hereditament is shown for 1st April 1990 in a non-domestic rating list but is not shown in an old list for 31st March 1990,
b
it would have been or would become so shown in an old list for 31st March 1990 if a notice of a proposal for the alteration of the list were given by a valuation officer on or before that day and if (where it is not in rateable occupation on that day) it were then in rateable occupation,
c
no such notice of a proposal is given, or (so far as is relevant) it is not in such rateable occupation (so that under section 79(1) or (2) of the 1967 Act no alteration under such a notice can have effect for that day), and
d
the appropriate valuation officer is satisfied that, if information relating to the hereditament had been brought to the attention of the valuation officer maintaining the old list in sufficient time to have enabled him to make such a proposal and if (so far as is relevant) it were then in rateable occupation, a proposal would have been made,
the hereditament is to be treated for the purposes of Schedule 7A and these Regulations as shown in an old list for 31st March 1990, and A is to be treated as the value which would be determined under paragraph 6 of that Schedule if such a proposal had been made and if (so far as is relevant) the hereditament were then in rateable occupation, as certified by the appropriate valuation officer.
5
In a case where the quantity of minerals or other substances in or extracted from a hereditament, or the quantity of refuse or waste material which is brought onto and permanently deposited on a hereditament, is a matter which is relevant to and taken into account in the assessment of both its rateable value shown in a non-domestic rating list for 1st April 1990 (“the new value”) and of the rateable value determined under paragraph 6 of Schedule 7A (“the old value”), A is to be treated as the value certified by the appropriate valuation officer as the rateable value which would be determined under paragraph 6 of Schedule 7A if the quantity of minerals or other substances in the hereditament, the annual rate of extraction of minerals or other substances, or the annual rate of deposit of refuse or waste material (as the case may be), which fell to be taken into account in assessing the old value were the same as that taken into acount in assessing the new value.
6
In a case where on 31st March 1990 a hereditament comprises in whole or in part opencast land and is occupied by the British Coal Corporation, A is to be treated as the value certified by the appropriate valuation officer as the rateable value which would be determined under paragraph 6 of Schedule 7A if such part of that value as is attributable to coal in or extracted from the opencast land were found by multiplying the quantity of coal in tons extracted (or expected to be extracted) from the land which is taken into account in assessing the rateable value of the hereditament in a local non-domestic rating list for 1st April 1990 (expressed as an annual amount) by 12½p.
7
In a case where on 31st March 1990 a hereditament comprises in whole or in part mine properties, does not contain opencast land and is occupied by the British Coal Corporation, paragraph 6 of Schedule 7A shall have effect as if the reference in sub-paragraph (2) of that paragraph to 15th February 1989 were a reference to 31st March 1990, and sub-paragraphs (3) to (9) of that paragraph were omitted.
8
In a case where on 31st March 1990 the Docks and Harbours (Rateable Values) Order 1976 applies to a hereditament, A is to be treated as the rateable value shown for it for 15th February 1989 in an old list, or if that Order did not apply to it on that day, for the first day thereafter on which it did apply.
9
Paragraph (5) does not apply to a hereditament where paragraph (7) applies to it, nor does it apply insofar as concerns coal in or extracted from opencast land occupied by the British Coal Corporation; and paragraphs (2) to (7) do not apply where paragraph (8) applies.
10
Subject to paragraph (9), paragraphs (2) to (7) are, so far as the context permits, cumulative, so that–
a
in a case where more than one of the provisions contained in paragraphs (2) to (6) apply, a single certificate may be given which gives effect to all of the provisions which apply in that case; and
b
any certificate given under those paragraphs shall (in a case where paragraph (7) applies) have regard to paragraph (7).
11
The proportion of rateable value which may be certified under paragraph (2) includes, if the circumstances so require, all of that value.
12
The cases in which, for the purposes of paragraph (4)(a), a hereditament is to be treated as shown for 1st April 1990 in a non-domestic rating list but not shown in an old list for 31st March 1990 include a case where such an altered hereditament as is mentioned in section 79(2)(a) of the 1967 Act is shown as altered for 1st April 1990 in a non-domestic rating list but is not shown as altered in the old list for 31st March 1990.
Unoccupied property rating
3
1
The amendments to section 45 of the 1988 Act made by this regulation shall apply in the case of a hereditament and a transitional day where paragraph 9 of Schedule 7A would apply to the hereditament for the day if the references to section 43 of the 1988 Act in paragraphs 7(1)(a) and 8(1)(a) of Schedule 7A were references to section 45 of that Act.
2
The following subsections shall be substituted for subsections (4) and (5)–
4
Subject to subsection (5) below, the chargeable amount for a chargeable day shall be calculated by–
a
finding the amount represented by (BL × AF), and
b
dividing that amount by 2.
5
Where subsection (6) below applies the chargeable amount for a chargeable day shall be calculated by–
a
finding the amount represented by (BL × AF), and
b
dividing that amount by 10.
.
3
The following subsections shall be inserted after subsection (6)–
6A
In a case where the hereditament is situated in the area of a special authority, a reference to (BL × AF) is a reference to it adjusted by finding the appropriate amount and–
a
if the appropriate amount is positive, adding it to (BL × AF), or
b
if the appropriate amount is negative, subtracting the equivalent positive amount from (BL × AF).
6B
For the purposes of subsection (6A) above the appropriate amount is the amount found by applying the formula
D × ( E - F ) G
.
.
4
For the purposes of section 45 of the 1988 Act as amended by this regulation BL, AF, D, E, F and G shall be constructed in accordance with paragraphs 7 and 8 of Schedule 7A (as they may be adjusted in any case pursuant to regulation 8 or 9).
Central rating
4
1
A hereditament is a relevant hereditament with respect to a transitional day for the purposes of this regulation where paragraph 9 of Schedule 7A would apply to it for the day if–
a
for the words “a local non-domestic rating list, and a rateable value is shown in the list for the hereditament” in paragraph 2(3) of Schedule 7A there were substituted the words “a central non-domestic rating list, and a rateable value for it determined in accordance with paragraph 2, 2A or 2B of Schedule 6 above is included in the aggregate value shown pursuant to section 53(3) above”;
b
the references to the rateable value shown for 1st April 1990 in the local non-domestic rating list in paragraphs 2(4), 3(2) and 5(3) and (4) of Schedule 7A and article 2(3) and (4) of the 1989 Order were references to the rateable value certified by the appropriate valuation officer as the rateable value which would be shown in a local non-domestic list for the hereditament for 1st April 1990 if regulations under section 53(1) of the 1988 Act were not in force in relation to it;
c
the references to section 43 of the 1988 Act in paragraphs 7(1)(a) and 8(1)(a) of Schedule 7A were references to section 54 of that Act; and
d
paragraphs 3(4), 7(2) and (3) and 8(2) and (3) of Schedule 7A (together with the reference to paragraph 3(4) in paragraph 3(3) of that Schedule) were omitted.
2
The amendments to section 54 of the 1988 Act made by paragraph (3) shall apply to the calculation of the chargeable amount for a transitional day in any case where the aggregate rateable value shown pursuant to section 53(3) of that Act by reference to which that amount is (or but for the amendments would be) calculated for the day includes an amount in respect of a relevant hereditament.
3
The following subsections shall be substituted for subsections (4) and (5)–
4
The chargeable amount for a chargeable day shall be calculated in accordance with the formula–
A × B C + H.
5
A is the portion of the rateable value shown for the day in the list against the ratepayer’s name which is not attributable to relevant hereditaments, as that portion is certified by the central valuation officer.
5A
H is the aggregate for the day of the amounts represented by (BL × AF) for every relevant hereditament for which a value is included in the rateable value so shown.
.
4
For the purposes of section 54 of the 1988 Act as amended by this regulation–
a
references to BL and AF are to be construed in accordance with paragraphs 7 and 8 of Schedule 7A as they would have effect under the modifications made by paragraph (1) (and as they may be adjusted in any case pursuant to regulation 8 or 9), and
b
references to a relevant hereditament shall be construed in accordance with paragraph (1).
5
Regulations 6 to 9 have effect, as regards the operation of this regulation in relation to a relevant hereditament, as if regulations under section 53(1) of the 1988 Act were not in force in relation to an appropriate hereditament, and an appropriate hereditament fell to be shown in a local non-domestic rating list (“the relevant assumptions”); and without prejudice to the foregoing, for that purpose references in regulations 6 to 9 to a hereditament shown, or a rateable value shown, in a local non-domestic rating list for a day, or to entries made in such a list, or to other amounts or matters which would fall to be calculated by reference to or depend on such a value or entry, shall be construed as including references to hereditaments or rateable values which would be shown in such a list, or to entries which would be made, or to amounts or matters which would be calculated by reference to or would depend on such a value or entry, on the relevant assumptions.
6
The appropriate valuation officer shall certify any rateable values necessary for the purposes of paragraph (5).
7
Appropriate hereditaments are to be treated as a single hereditament for the purposes of the provisions of Schedule 7A as applied by (and section 54 of the 1988 Act as amended by) this regulation if they would be so treated by virtue of regulation 6(2) of the Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989 were they to fall to be shown in a local non-domestic rating list; so that (amongst other matters) regulation 9(1) and (insofar as the context permits) references to a hereditament in those provisions shall have effect accordingly.
8
A hereditament is an appropriate hereditament for the purposes of paragraphs (5) and (7) if it is shown in a central non-domestic rating list and a rateable value for it determined in accordance with paragraph 2, 2A or 2B of Schedule 6 to the 1988 Act is included in an aggregate value shown pursuant to section 53(3) of that Act.
Rating transition: further provision
5
1
A hereditament is not a defined hereditament as regards a day for the purposes of Schedule 7A if its rateable value for the day falls to be determined under the Electricity Generators (Rateable Values) Order 1989 .
2
For the purposes of determining whether paragraph 9 of Schedule 7A applies (or pursuant to regulations 3(1) or 4(1) would apply) to a hereditament for a transitional day, the circumstances in which the paragraph is to be treated as applying to a hereditament for a preceding day by virtue of paragraph 7 or 8 of that Schedule as described in sub-paragraph (1)(e) of those paragraphs include regulation 3 applying to the hereditament for that preceding day, or the hereditament being a relevant hereditament for the purposes of regulation 4 for that preceding day, by virtue of paragraph 7 or 8 of that Schedule (as the case may be) as modified in effect by regulations 3 and 4.
Changes in hereditaments: general
6
1
Schedule 7A is to be treated as applying (and continuing to apply) notwithstanding that works are carried out on a hereditament, or the extent of a hereditament is reduced or increased (whether by split or merger or otherwise); but–
a
without prejudice to the generality of regulation 7, insofar as such an event causes the rateable value shown for the hereditament in a local non-domestic rating list to be altered, that regulation applies;
b
where a hereditament splits or a merged hereditament arises, this paragraph has effect subject to regulations 8 and 9; and
c
paragraphs (4) and (5) below deal with the application of paragraphs 2(2), (3) and (5), 7(1)(e) and 8(1)(e) of Schedule 7A to cases where such an event occurs.
2
For the purposes of this regulation and regulations 8 and 9 a hereditament splits if it is shown in an old list or in a local non-domestic rating list and on or after 1st April 1990 it becomes (or becomes incorporated within) more than one hereditament.
3
For the purposes of this regulation and regulations 8 and 9 a merged hereditament arises if on or after 1st April 1990 it becomes comprised of or incorporates two or more parts which, immediately before the merger, were separate hereditaments (or parts of separate hereditaments), being separate hereditaments (or parts of separate hereditaments) shown in an old list or in a local non-domestic rating list.
4
Where a merged hereditament arises, or the extent of a hereditament is increased–
a
the first condition mentioned in paragraph 2(2) of Schedule 7A is to be treated as fulfilled in relation to the merged or increased hereditament if it was fulfilled (or treated as fulfilled) in relation to any hereditament incorporated wholly or partly in the merged hereditament, or (as the case may be) in relation to any part of the increased hereditament;
b
the second condition mentioned in paragraph 2(3) of Schedule 7A is to be treated as fulfilled in relation to the merged or increased hereditament as regards the period before the day on which the merger or increase took place or, if different, on which any entry or alteration in a local non-domestic rating list in relation to the merger or increase has effect, if it was fulfilled (or treated as fulfilled) with respect to that period in relation to any hereditament incorpor ated wholly or partly in the merged hereditament, or (as the case may be) in relation to any part of the increased hereditament;
c
a person who is a qualifying individual in relation to the merged or increased hereditament is to be treated as a person to whom paragraph 2(6) or (7) of Schedule 7A applies in relation to the merged or increased hereditament as regards the period before the merger or increase took place if he was such a person (or treated as such a person) with respect to that period in relation to any hereditament incorporated wholly or partly in the merged hereditament, or (as the case may be) in relation to the increased hereditament as it existed before the increase; and
d
paragraph 7(1)(e) or 8(1)(e) of Schedule 7A is to be treated as satisfied in relation to the merged or increased hereditament as regards the period before the day on which the merger or increase took place or, if different, on which any entry or alteration in a local non-domestic rating list in relation to the merger or increase has effect, if it was satisfied (or treated as satisfied) with respect to that period in relation to any hereditament incorporated wholly or partly in the merged hereditament, or (as the case may be) in relation to any part of the increased hereditament.
5
Without prejudice to paragraph (4), where a hereditament splits, or the extent of a hereditament is reduced–
a
the first condition mentioned in paragraph 2(2) of Schedule 7A is to be treated as fulfilled in relation to the parts into which it split or the reduced hereditament if it was fulfilled (or treated as fulfilled) in relation to the hereditament which split or (as the case may be) in relation to the hereditament whose extent was reduced;
b
the second condition mentioned in paragraph 2(3) of Schedule 7A is to be treated as fulfilled in relation to the parts into which it split or the reduced hereditament as regards the period before the day on which the split or reduction took place or, if different, on which any entry or alteration in a local non-domestic rating list in relation to the split or reduction has effect, if it was fulfilled (or treated as fulfilled) with respect to that period in relation to the hereditament which split or (as the case may be) in relation to the hereditament whose extent was reduced;
c
a person who is a qualifying individual in relation to a part into which the hereditament splits or the reduced hereditament is to be treated as a person to whom paragraph 2(6) or (7) of Schedule 7A applies in relation to the part or reduced hereditament as regards the period before the split or reduction took place if he was such a person (or treated as such a person) with respect to that period in relation to the hereditament which split or (as the case may be) in relation to the reduced hereditament as it existed before the reduction; and
d
paragraph 7(1)(e) or 8(1)(e) of Schedule 7A is to be treated as satisfied in relation to the parts into which it split or the reduced hereditament as regards the period before the day on which the split or reduction took place or, if different, on which any entry or alteration in a local non-domestic rating list in relation to the split or reduction has effect, if it was satisfied (or treated as satisfied) with respect to that period in relation to the hereditament which split or (as the case may be) in relation to the hereditament whose extent was reduced.
Changes in rateable values
7
1
Paragraph (2) applies where for a day after 1st April 1990 the rateable value shown in a local non-domestic rating list for a hereditament is greater than that shown for it for 1st April 1990.
2
Where this paragraph applies, section 43, 45 or 54 (as the case may be) of the 1988 Act, as amended in any case by paragraph 9 of Schedule 7A or regulation 3 or 4, shall have effect as regards that hereditament for the day as if the references to (BL × AF) were references to
( BL × AF ) + ( N - J ) × B C
.
3
Paragraph (4) applies where for a day after 1st April 1990 the rateable value shown in a local non-domestic rating list for a hereditament is less than that shown for it for 1st April 1990.
4
Where this paragraph applies, section 43, 45 or 54 (as the case may be) of the 1988 Act, as amended in any case by paragraph 9 of Schedule 7A or regulation 3 or 4, shall have effect as regards that hereditament for the day as if–
a
the references to (BL × AF) were references to
( BL × AF ) × N J
; and
b
as regards section 43 or 45, the references to
D × ( E - F ) G
were references to
N × ( E × - F ) G
.
5
For the purposes of the substitute provisions mentioned in paragraphs (2) and (4)–
B is the non-domestic rating multiplier for the financial year in which the day falls (or, where the charging authority concerned is a special authority, the authority’s non-domestic rating multiplier for that year);
C is the number of days in that year;
J is the rateable value shown for the hereditament for 1st April 1990 in a local non-domestic rating list; and
N is the rateable value shown for the hereditament for the day in a local non-domestic rating list.
6
In a case where any of the circumstances regarding a relevant factor taken into account in determining the rateable value shown for a hereditament for 1st April 1990 in a local non-domestic rating list are different to those existing on 31st March 1990, so that the value so shown is different to that which would have been shown if the circumstances regarding that factor existing on 31st March 1990 continued to exist on 1st April 1990, the references in paragraphs (1), (3) and (5) to its rateable value shown for 1st April 1990 shall be treated as references to the value which would have been shown for that day if that value fell to be determined as regards that factor by reference to the circumstances existing on 31st March 1990, as certified by the appropriate valuation officer; and the references in paragraphs (1) and (3) to its rateable value for a day after 1st April 1990 shall be treated as including a reference to its rateable value actually shown for 1st April 1990.
7
References in paragraph (6) to a relevant factor are references to–
a
such a matter as is mentioned in paragraph 2(7) of Schedule 6 to the 1988 Act, or
b
the extent to which a hereditament is (or, if Part III of the 1988 Act applied in relation to 31st March 1990, would be) exempt from local non-domestic rating;
save that (as regards sub-paragraph (a)) they do not include references to a matter mentioned in paragraph 2(7)(c) or (cc) of that Schedule insofar as regulation 2(5), (6) or (7) applies in relation to the hereditament concerned.
Splits and mergers: adjustment of relevant amounts
8
1
This regulation has effect subject to regulation 9.
2
Where a hereditament (“old hereditament”) splits, and the entries in a local non-domestic rating list made with respect to the split do not show for the day on which they first have effect (in paragraph (3) referred to as “the relevant day”) any part into which it splits as being incorporated with effect from the same day within a merged hereditament, each relevant amount for a hereditament arising from the split (“new hereditament”) shall be treated on and after that day as equal to the relevant amount in question for the old hereditament, multiplied by the factor
N S
.
3
In paragraph (2)–
N is the rateable value shown in a local non-domestic rating list for the new hereditament for the relevant day;
S is the sum of the rateable values so shown for all of the new hereditaments arising from the split.
4
Where a merged hereditament (“new hereditament”) arises and the entry in a local non-domestic rating list made with respect to it does not show that any part of it is composed of a part of a hereditament which split with effect from the same day as that on which the entry with respect to the merger first has effect, each relevant amount for the new hereditament shall be treated on and after that day as equal to the sum of the relevant amounts in question for all of the qualifying hereditaments of which the new hereditament is composed.
5
Where an entry in a local non-domestic rating list made with respect to a split shows for the day on which that entry first has effect one or more of the parts into which a hereditament splits as becoming incorporated with effect from the same day within a merged hereditament (whether in consequence of a boundary adjustment or otherwise), each relevant amount for a hereditament arising from the split or merger (“new hereditament”) shall be treated on and after that day as equal to the sum of the relevant amounts in question for all of the qualifying hereditaments, or parts of qualifying hereditaments, of which the new hereditament is composed.
6
A hereditament (“the hereditament in question”) is a qualifying hereditament in relation to a new hereditament for the purposes of paragraphs (4) and (5) if–
a
it was a defined hereditament as regards the day (“the appropriate day”) before that on which the split or merger concerned took place; and
b
where it was a hereditament falling within paragraph 2(8) of Schedule 7A, it would have been a defined hereditament as regards the appropriate day were the person who, immediately after the split or merger took place, was the occupier of all or part of the new hereditament concerned, or (if none of the new hereditament was occupied) the owner of that hereditament, to have been the qualifying person for the purposes of paragraph 2(5) of that Schedule in relation to the hereditament in question on the appropriate day.
7
Where only part of a qualifying hereditament in relation to a new hereditament is comprised in the new hereditament, for the purposes of paragraph (5) each relevant amount for the part is to be treated as equal to the relevant amount in question for the qualifying hereditament, multiplied by the factor
K L
for the part.
8
In paragraph (7)–
K is the value, as certified by the appropriate valuation officer, which is equal to such proportion of the rateable value of the qualifying hereditament shown in a local non-domestic rating list for the appropriate day as is reasonably attributable to the part; and
L is the rateable value of the qualifying hereditament shown in a local non-domestic rating list for the appropriate day.
9
The relevant amounts referred to in this regulation are the base liability for the purposes of Schedule 7A, the rateable value shown for 1st April 1990 mentioned in paragraphs 2(4), 3(2), 5(3) and (4), 7(4)(d) and 8(4)(d) of that Schedule and in article 2(3) or (4) of the 1989 Order, and the rateable value shown for 1st April 1990 (or, as the case may be, certified under regulation 7(6)) mentioned in or having effect for the purposes of regulation 7(1), (3) and (5).
10
The adjustment of base liability under paragraphs (2), (4) and (5) is without prejudice to the continuing application to it of the appropriate fraction in accordance with paragraph 4(5) of Schedule 7A.
11
The product arrived at by multiplying a rateable value (or an amount certified under regulation 7(6)) by a factor pursuant to paragraph (2) or (7) shall be rounded to a multiple of a pound in accordance with paragraph 2(2) of Schedule 6 to the 1988 Act.
Splits and mergers: further provision
9
1
In a case where two or more hereditaments shown in an old list for 31st March 1990 (“the old hereditaments”) comprise a single hereditament on 1st April 1990 by reason only of regulation 6(2) of the Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989, regulation 8 does not apply with respect to that merger; but–
a
the base liability for each day in the financial year beginning in 1990 for the single hereditament is (subject to regulation 8 in the event of any subsequent split or merger) to be treated as the sum of the base liabilities for each of the old hereditaments determined under paragraph 4(1) of Schedule 7A (as may be modified in any case pursuant to regulation 2), and
b
the base liability for each day in a later financial year shall be calculated from the base liability found for the single hereditament under sub-paragraph (a) in accordance with paragraph 4(5) of that Schedule (subject to regulation 8 as aforementioned);
provided that where on 31st March 1990 there is an old hereditament all of which is (disregarding any part which is exempt) domestic property, its base liability determined under paragraph 4(1) of Schedule 7A is to be treated for the purposes of sub-paragraph (a) as 0.
2
In a case where a split or merger occurs on 1st April 1990 and is shown in a local non-domestic rating list for that day and (in the case of a merger) paragraph (1) does not apply–
a
references to the rateable value shown for 1st April 1990 mentioned in paragraphs 2(4), 3(2), 5(3) and (4), 7(4)(d) and 8(4)(d) of Schedule 7A, in article 2(3) and (4) of the 1989 Order and in regulation 7(1), (3) and (5) (“the appropriate amounts”) shall be treated as references to amounts found for each new hereditament so shown arising from the split or merger by–
i
taking values, as certified by the appropriate valuation officer, equal to the appropriate amounts which would have existed for the hereditament or hereditaments which split or for the hereditaments all or part of which comprise the merged hereditament if the circumstances existing on 31st March 1990 continued to exist on 1st April 1990; and
ii
calculating the appropriate amounts for the new hereditaments in accord-ance with regulation 8(2), (4) or (5) (as the case may be) from the values certified under paragraph (i);
b
the base liability for a new hereditament shall be determined in accordance with regulation 8; and
c
references in regulation 7(1) and (3) to the rateable value for a day after 1st April 1990 shall be treated as regards a new hereditament as including a reference to its rateable value actually shown for 1st April 1990.
3
For the purposes of regulation 8(4) and (5) as applied by paragraph (2)(a)(ii) or (b) above, every hereditament (“old hereditament”) all or part of which is comprised in a new hereditament is to be treated (in relation to the new hereditament) as a qualifying hereditament if the conditions in paragraph (4)(a) and (so far as applicable) (4)(b) below are satisfied with respect to it.
4
The conditions are–
a
that on 31st March 1990 all or part of the old hereditament is neither domestic property nor exempt; and
b
where the old hereditament would have been a hereditament falling within paragraph 2(8) of Schedule 7A if the split or merger were not to have taken place on 1st April 1990, that the condition mentioned in paragraph 2(5) of that Schedule would have been fulfilled on that assumption as regards that day in relation to the old hereditament were the person who, immediately after the split or merger in fact took place, was the occupier of all or part of the new hereditament, or (if none of the new hereditament was occupied) the owner of that hereditament, to have been the qualifying person in relation to the old hereditament on that day.
5
In determining under paragraph (4)(b) whether a hereditament is one which would fall within paragraph 2(8) of Schedule 7A were the split or merger not to have taken place, the rateable value which would have been shown for it for 1st April 1990 in a local non-domestic rating list shall be treated as such value as is certified for it by the appropriate valuation officer pursuant to paragraph (2)(a)(i) above.
6
Insofar as, for the purposes of regulation 8(5) as applied by paragraph (2)(a)(ii) or (b) above, regulation 8(7) has effect in relation to a hereditament treated as a qualifying hereditament under paragraph (3), references in regulation 8(8) to its rateable value shown for the appropriate day are references to such value as is certified for it by the appropriate valuation officer pursuant to paragraph (2)(a)(i) above (and references to a proportion of that value are to be construed accordingly).
Joint owners and occupiers
10
1
References in paragraph 2(6), (7) and (9) of Schedule 7A and regulation 8(6)(b) and 9(4)(b) to a person occupying, or being the owner of, a hereditament or part of a hereditament, include references to a person jointly occupying, or (as the case may be) entitled with another to possession of, the hereditament or part.
2
Where such a joint owner or occupier is a qualifying person in relation to a hereditament as regards a transitional day and is also a person to whom paragraph 2(6) or (7) of Schedule 7A applies, the hereditament is to be treated as a defined hereditament notwithstanding that, at the time he was in joint occupation or ownership for the purposes of those provisions, the identity of any of the other joint owners or occupiers changed.
Statutory transfers of hereditaments
11
1
This regulation applies where–
a
a hereditament which is vested in a local authority (“a transferor”) vests in another local authority in consequence of any transfer or reorganisation of the functions of local authorities or any change in local authority boundaries, or
b
a hereditament which is vested in or occupied by a former governing body within the meaning of section 74 of the Education Reform Act 1988 or a local authority (“a transferor”) vests in the governing body of a grant-maintained school under that section.
2
Where this regulation applies, in the application of Schedule 7A after the transfer any period during which a transferor occupied all or part of the hereditament or owned it shall, for the purposes of paragraph 2(5) to (9) of that Schedule, be treated as a period during which the other local authority mentioned in paragraph (1)(a) or governing body of a grant-maintained school mentioned in paragraph (1)(b) occupied all or part of it or owned it (as the case may be).
3
In this regulation “local authority” means a local authority within the meaning of the Local Government Act 1972 , the Inner London Education Authority, the Common Council, the Council of the Isles of Scilly and a residuary body within the meaning of the Local Government Act 1985 ; and references to the governing body of a grant-maintained school include references (so far as relevant) to its first governors.
General rate poundage
12
1
Paragraph (2) applies where a general rate poundage effective for 31st March 1990 for a hereditament includes an amount per pound attributable to such an additional item as is mentioned in section 2(4)(a) of the 1967 Act arising from–
a
a precept issued by a parish council, a chairman of a parish meeting, or a community council,
b
the expenses of a community meeting, or
c
police functions.
2
Where this paragraph applies, amount B in paragraph 4(3) of Schedule 7A in respect of the hereditament shall be treated as including the amount per pound attributable to the additional item.
3
The reference in paragraph 4(3) of Schedule 7A to the general rate poundage effective for 31st March 1990 for the rating area (within the meaning of the 1967 Act) in which a hereditament is situated shall be treated as a reference–
a
in the case of a hereditament situated in the City of London (but not in the Inner or Middle Temples), as a reference to the sum of the rate poundages of the general rate and poor rate of the Common Council effective for 31st March 1990 for the hereditament; and
b
in the case of a hereditament situated in the Inner or Middle Temples, as a reference to the rate poundage of any rate in the nature of a general rate levied in the Inner or Middle Temple (as the case may be) effective for 31st March 1990 for the hereditament.
Partly occupied hereditaments
13
1
As regards a transitional day and a hereditament in relation to which an apportionment under section 44A of the 1988 Act is applicable, any chargeable amount for the day and the hereditament found pursuant to the amendments made by paragraph 9 of Schedule 7A shall be treated as multiplied by the factor
A P
.
2
In paragraph (1)–
A is amount A found under section 44(2) of the 1988 Act as substituted by section 44A(7) or (9) (as the case may be) for the transitional day as regards the hereditament, and
P is the rateable value shown under section 42(4) of the 1988 Act for the transitional day as regards the hereditament.
Contributions in aid: further provision
14
1
In the case of a hereditament–
a
to which paragraph 6(8) of Schedule 7A does not apply, and
b
in respect of which a contribution is made under section 38 of the 1967 Act, or partly under section 37 and partly under section 38, in aid of rates for the period beginning with 15th February 1989 and ending with 31st March 1990,
references in paragraph 6(2) to (6) of Schedule 7A to rateable value are to value representing rateable value (which is required to be shown by those sections).
2
In a case where–
a
the Crown would (ignoring any rules as to Crown exemption) be rateable for only part of the period beginning with 15th February 1989 and ending with 31st March 1990 in respect of a hereditament, and
b
there is no day falling after the relevant day for which a rateable value is shown in an old list as a result of a relevant proposal within the meaning of paragraph 6 of Schedule 7A,
for the purposes of paragraph 6(8) of that Schedule and paragraph (1) above a contribution is to be treated as made for that period in respect of the hereditament if it is made for the part during which the Crown would be rateable in respect of it but for those rules.
3
In paragraph (2) the relevant day is the last day in the period beginning with 15th February 1989 and ending with 31st March 1990 on which the Crown would be rateable in respect of the hereditament but for the rules as to Crown exemption.
Hereditaments losing Crown exemption
15
1
This regulation applies where a hereditament to which paragraph 6(8) of Schedule 7A or regulation 14(1) applies becomes subject to rating under Part III of the 1988 Act on or after 1st April 1990 (whether by virtue of section 64(6) of the 1988 Act or otherwise).
2
Where this regulation applies, in the application of Schedule 7A on and after the day (“the relevant day”) on which the hereditament becomes so subject–
a
references in Schedule 7A and these Regulations to a hereditament being shown in an old list, or to a value shown or an entry made (or not shown or not made) in such a list in respect of it, shall be construed as including references to a hereditament being shown, and the value shown or entry made (or, as the case may be, not shown or not made) in the list pursuant to section 37 or 38 of the 1967 Act,
b
any day for which, but for any rules as to Crown exemption from rating applying to the hereditament, the hereditament might have been shown in a local non-domestic rating list shall be treated as a day on which it was so shown,
c
the rateable value which is to be treated as being the value shown in the list for such a day shall, insofar as it is material to the operation of Schedule 7A and these Regulations on or after the relevant day, be such value as is certified by the appropriate valuation officer, and
d
any value which would have been certified by the appropriate valuation officer under these Regulations but for the exemption shall, insofar as it is material as mentioned in sub-paragraph (c), be treated as such value as is certified by the appropriate valuation officer.
Proposals as to rateable values in old lists
16
1
This regulation applies to a relevant notice where at the time that it is issued in respect of a hereditament a proposal for the alteration of an old list insofar as concerns its rateable value has been made, that proposal would (if the list were altered pursuant to it) be relevant to the amount to be demanded under the notice in consequence of Schedule 7A or these Regulations, and either–
a
every person who might object to the proposal has not objected but the period for making those objections has not passed, or
b
any objection made with respect to the proposal is outstanding, that is to say–
i
any such objection has not been withdrawn,
ii
no alteration has been made under section 72 of the 1967 Act in consequence of the proposal, and
iii
an appeal to a valuation and community charge tribunal in connection with the proposal, or an arbitration in connection with it, has not been finally determined.
2
An appeal to a valuation and community charge tribunal is finally determined for the purposes of paragraph (1)(b)(iii) if–
a
the tribunal has decided the appeal, and either the period within which an appeal may be made to the Lands Tribunal under section 77 of the 1967 Act against that decision (“the relevant decision”) has expired without such an appeal being made, or each person who may so appeal has notified the other parties that he does not propose to do so, or
b
the Lands Tribunal has determined any appeal made under section 77 of the 1967 Act in relation to the relevant decision.
3
Where this regulation applies to a notice, any estimate or other calculation of the amount payable by way of non-domestic rates for the financial year (or part) to which the notice relates and which is made for the purposes of the notice may be made on the assumption or basis that the list will fall to be altered in accordance with the proposal.
4
A relevant notice is a notice given under Parts II to IV of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (“the local lists Regulations”) or under regulations 4 to 9 of the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989 (“the central lists Regulations”).
5
If a notice is issued to which this regulation applies and, upon any objection ceasing to be outstanding for the purposes of paragraph (1)(b), any assumption as to the proposal upon which the notice was issued is shown to be false, the liabilities of the ratepayer and of the charging authority or Secretary of State (as the case may be) shall be adjusted by the charging authority or Secretary of State requiring further payments, or making repayments, under the provisions of regulation 8, 9 or 24 of or paragraph 7 of Schedule 1 to the local lists Regulations, or regulation 8 or 9 of or paragraph 7 of the Schedule to the central lists Regulations, as the circumstances require.
Contents of demand notices
17
1
Paragraph 5 of Schedule 2 to the Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1990 , paragraph 5 of Schedule 2 to the Community Charges and Non-Domestic Rating (Demand Notices) (City of London) Regulations 1990 and paragraph 6 of Schedule 3 to the Community Charges and Non-Domestic Rating (Demand Notices) (Wales) Regulations 1990 are amended in accordance with this regulation.
2
In sub-paragraph (b) of those paragraphs–
a
after the words “section 43(4) or (5)” there are inserted the words “or 45(4) or (5)”; and
b
at the end there are inserted the words “or by regulation 3 of the Non-Domestic Rating (Transitional Period) Regulations 1990”.
3
Immediately before the words “applied to the calculation” in those paragraphs there are inserted the words “without modification,”.
Certificates
18
1
The appropriate valuation officer (and as regards the amendments made by regulation 4(3) in any case, the central valuation officer) shall certify the values which fall to be certified by him under these Regulations as soon as practicable after the circumstances calling for the certification come to his attention (whether by virtue of an application by the charging authority, the Secretary of State or ratepayer concerned or otherwise).
2
The valuation officer certifying a value pursuant to these Regulations shall send a copy of the certification to–
a
the charging authority concerned or (insofar as it relates to a liability under section 54 of the 1988 Act) the Secretary of State; and
b
if the certification is made in consequence of an application by the ratepayer concerned, that ratepayer.
3
The valuation officer certifying a value pursuant to these Regulations shall retain the certification; and a person may at any reasonable time inspect it.
Chris Patten
Secretary of State for the Environment
14th March 1990
Peter Walker
Secretary of State for Wales
14th March 1990


type: legislation

jurisdiction: UK

text:
Citation
1
This Order may be cited as the Environmental Protection Act 1990 (Commencement No. 4) Order 1990.
Provisions coming into force on 19th December 1990
2
Section 3 of the Environmental Protection Act 1990 shall come into force on 19th December 1990.
Provisions coming into force on 1st January 1991
3
Sections 1, 2, 4 to 28, 100 to 104, 105 (in so far as it is not already in force), 159 and 162(2) (in so far as it relates to Part V of Schedule 16) of the Environmental Protection Act 1990 shall come into force on 1st January 1991.
Revocation
4
Article 3 of the Environmental Protection Act 1990 (Commencement No. 3) Order 1990 is hereby revoked.
Michael Heseltine
One of Her Majesty’s Principal Secretaries of State
18th December 1990


text:
Citation and commencement
1
These Regulations may be cited as the Pneumoconiosis etc. (Workers' Compensation) (Payment of Claims) (Amendment) Regulations 1990 and shall come into force on 1st April 1990 in relation to any case in which a person first satisfies the conditions of entitlement to a payment under the Act on or after that date.
Interpretation
2
In these Regulations the “ principal Regulations ” means the Pneumoconiosis etc. (Workers' Compensation) (Payment of Claims) Regulations 1988 .
Amendment of the principal Regulations
3
1
The principal Regulations shall be amended in accordance with the following provisions of this Regulation.
2
a
the Schedule to these Regulations shall be substituted for the Schedule to those Regulations, and
b
the amount of £1,473 shall be substituted for the amount of £1,364 in Regulations 5(1) and 8 of those Regulations, and the amount of £3,048 shall be substituted for the amount of £2,822 in regulation 6(1) of those Regulations,
Signed by order of the Secretary of State.
Patrick Nicholls
Parliamentary Under Secretary of State,
Department of Employment
30th March 1990


text:
1
This Order may be cited as the Housing (Right to Buy) (Priority of Charges) Order 1990 and shall come into force on 27th July 1990.
2
The following bodies are hereby specified as approved lending institutions for the purposes of section 156 of the Housing Act 1985:
a
Providence Capitol Mortgage Services ( No. 1) Limited
b
Sun Life of Canada Home Loans Limited
c
Halifax Loans (No. 2) Limited
d
Halifax Loans (No. 3) Limited
e
Halifax Loans (No. 4) Limited.
Chris Patten
Secretary of State for the Environment
27th June 1990
David Hunt
Secretary of State for Wales
2nd July 1990
We consent,
John Taylor
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
5th July 1990


text:
Citation and commencement
1
This Order may be cited as the Local Authorities (Goods and Services) (PublicBodies) Order 1990 and shall come into force on 1st April 1990.
Designation of public bodies
2
Each of the following bodies which is a person appearing to the Secretaries ofState to be exercising functions of a public nature shall be a public body for the purposesof the Local Authorities (Goods and Services) Act 1970 in its application to England andWales:
The City Literary Institute;
Medway Housing Society Limited.
Restriction on agreements which may be entered into
3
1
Agreements which may be entered into by the Society by virtue of this Ordershall only be for the provision by a local authority to the Society of administrative,professional or technical services in connection with the management or maintenance bythe Society of houses situated on land transferred to the Society by a local authorityunder section 32 of the Housing Act 1985 .
2
In paragraph (1) —
“houses” has the same meaning as in section 56 of the Housing Act 1985; and
“the Society” means Medway Housing Society Limited.
Chris Patten
Secretary of State for the Environment
5th March 1990
Peter Walker
Secretary of State for Wales
1st March 1990


text:
1
This Order may be cited as the Foreign Marriage (Armed Forces) (Amendment) Order 1990 and shall come into force on 12th April 1990.
2
For Article 2 of the Foreign Marriage (Armed Forces) Order 1964 there shall be substituted the following:
2
The capacities referred to in Article 1 of this Order are those of persons who —
a
are employed with the medical or dental branches of the Royal Navy as officers;
b
are members of the Women’s Royal Naval Service;
c
are members of Queen Alexandra’s Royal Naval Nursing Service or any reserve thereof;
d
are members of a Voluntary Aid Detachment under the Ministry of Defence;
e
are serving Her Majesty, or are otherwise employed in such capacities connected with Her Majesty’s naval, military or air forces as may be specified by regulations made by the Defence Council, being persons serving or employed under Her Majesty’s Government in the United Kingdom;
f
are employed by, or are in the service of, any naval, military, or air force organisation so specified to which Her Majesty’s Government in the United Kingdom is a party, and are employed by or in the service of that organisation by reason of that Government being a party thereto;
g
are employed by, or are members of, any other organisation so specified which operates in connection with Her Majesty’s naval, military or air forces;
h
for the purposes of their profession or employment, are attached to or accompany any of Her Majesty’s naval, military or air forces in pursuance of an authorisation granted by or on behalf of the Defence Council;
i
form part of the families of members of any of Her Majesty’s naval, military or air forces and are residing with them or about to reside or departing after residing with them;
j
form part of the families of persons falling within paragraphs (e) to (i) of this Article and are residing with them or about to reside or departing after residing with them;
k
are employed by members of any of Her Majesty’s naval, military or air forces;
l
are employed by persons falling within paragraphs (e) to (i) of this Article;
m
form part of the families of persons falling within paragraphs (k) and (l) and are residing with them or about to reside or departing after residing with them.
.
G.I. de Deney
Clerk of the Privy Council


text:
Citation, commencement and extent
1
1
These Regulations, which extend to Great Britain, may be cited as the Electrical Equipment for Explosive Atmospheres (Certification) (Amendment) Regulations 1990 and shall come into force on 31st December 1990.
2
In these Regulations, “the principal regulations” means the Electrical Equipment for Explosive Atmospheres (Certification) Regulations 1990 .
Amendment to the principal regulations
2
In regulation 2(1) of the principal regulations, in the definition of “the First Specific Directive”, there shall be inserted at the end “and as amended by Council Directive No. 90/487/ EEC ”.
Signed by order of the Secretary of State.
Eric Forth
Parliamentary Under Secretary of State,
Department of Employment
27thNovember 1990


text:
Citation, commencement and effect
1
These Regulations may be cited as the Income Tax (Deposit-takers) (Interest Payments) Regulations 1990, shall come into force on 30th November 1990 and shall have effect with respect to the year 1991 — 92 and subsequent years of assessment.
Interpretation
2
In these Regulations unless the context otherwise requires —
“the Board” means the Commissioners of Inland Revenue;
“deposit-taker” and
“relevant deposits” have the meanings given by section 481 of the Taxes Act ;
“depositor” means the holder of an account with a deposit-taker in relation to which a payment of interest is made;
“notice” means notice in writing;
“payment” (except in relation to a payment to the Board) includes
“credit” and
“paid” shall be construed accordingly;
“section 480A(1)” means section 480A(1) of the Taxes Act ;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“year” means a year beginning with 6th April in any year and ending with 5th April in the following year.
Introductory
3
These Regulations apply to payments of interest by deposit-takers in respect of relevant deposits where the persons beneficially entitled to the payments are ordinarily resident in the United Kingdom.
Gross Payments
4
1
The provisions of section 480A(1) shall not apply as regards a payment of interest by a deposit-taker if the conditions prescribed by regulations 5, 6 and 8 and, where applicable, regulation 9 are fulfilled, and accordingly where those conditions are fulfilled such payments shall be made without deduction of tax.
2
Where paragraph (1) applies and subject to paragraph (3), a deposit-taker may, on receipt of the certificate referred to in regulation 5, refund to the depositor an amount corresponding to the tax deducted from payments of interest previously made in the year and shall, on a written application made to the Board, recover a like amount of tax paid in respect of those payments to the amount refunded to the depositor.
3
Paragraph (2) shall not apply where in any year a statement relating to that year has been furnished by the deposit-taker to the depositor pursuant to section 352 of the Taxes Act prior to receipt of the certificate referred to in regulation 5.
Certificate of non-liability to tax
5
The conditions prescribed by this regulation are —
a
that a certificate is supplied to the deposit-taker to the effect that the person beneficially entitled to the payment of interest (in this regulation referred to as “the payment”) is unlikely to be liable to pay any amount by way of income tax for the year in which the payment is made;
b
subject to paragraph (c) that the certificate is given by —
i
a depositor who was aged 16 or over at the beginning of the year in which the payment is made and who is beneficially entitled to the payment; or
ii
the parent or guardian of a person beneficially entitled to the payment where that person is under the age of 16 at the beginning of the year in which the payment is made; or
iii
a person beneficially entitled to the payment where that person is under the age of 16 at the beginning of the year in which the payment is made but will attain that age during the year; or
iv
the donee of a power of attorney authorising him to administer the financial affairs of a person beneficially entitled to the payment;
c
that the certificate is not given or supplied in circumstances where —
i
the provisions of section 663 of the Taxes Act apply to the payment, or
ii
the account to which the certificate, if given, would relate is specified in a notice which has been issued under regulation 6(3)(d) and which has not been cancelled;
d
that the certificate is given and supplied to the deposit-taker —
i
where sub-paragraph (i), (ii) or (iv) of paragraph (b) applies, before the end of the year in which the payment is made, or
ii
where sub-paragraph (iii) of paragraph (b) applies, before the end of the year in which the person beneficially entitled to the payment attains the age of 16; and
e
that the certificate is in such form as the Board may prescribe or authorise and contains —
i
the information specified in the Schedule to these Regulations, and
ii
an undertaking by the person giving it that if he, being the person beneficially entitled to the payment, or the person so entitled becomes liable to pay any amount by way of income tax for the year in which the payment is made, he will notify the deposit-taker in writing accordingly, specifying the account to which the certificate relates together with the account number and, where necessary for identifying the account, the branch of the deposit-taker where the account is held.
Certificate ceasing to be valid
6
1
The condition prescribed by this regulation is that the certificate referred to in regulation 5 continues in full force and effect and has not ceased to be valid.
2
A certificate ceases to be valid in any of the circumstances specified in paragraph (3).
3
The circumstances specified in this paragraph are —
a
the receipt by the deposit-taker of information by way of a notification pursuant to regulation 5(e)(ii) that the person beneficially entitled to a payment of interest arising on an account specified in the notification has become liable to pay an amount by way of income tax for the year in which the payment is made;
b
in the case of a certificate given under regulation 5(b)(ii), the ending of the year in which the person beneficially entitled to the payment attains the age of 16;
c
the failure by a person who has given a certificate under regulation 5(b)(iii), but is not the holder of the account to which the certificate relates, to become the holder before the first payment of interest after the end of the year in which he attains the age of 16;
d
where the Board, having reason to believe that a person beneficially entitled to a payment of interest is or has become liable to pay an amount by way of income tax, by notice require a deposit-taker to deduct tax pursuant to section 480A(1) from payments of interest which —
i
are made in respect of an account which is held by or on behalf of that person and which, together with the account number and, where necessary for identifying the account, the branch of the deposit-taker where the account is held, is specified in the notice, and
ii
are made to or for the benefit of that person after the expiry of a period of 30 days following the date of issue of the notice;
e
where notification is received by the deposit-taker that the person by whom or on whose behalf the certificate was given has died.
Consequences of notice under regulation 6(3)(d)
7
1
Where the Board issue a notice under regulation 6(3)(d) —
a
they shall at the same time send a copy to the person referred to in the notice;
b
subject to paragraphs (2) and (3), no further certificate under regulation 5 may be given by or on behalf of the person referred to in the notice in respect of an account specified in the notice;
c
the deposit-taker may at his option deduct tax pursuant to section 480A(1) from payments of interest referred to in regulation 6(3)(d) which are made within the period of 30 days referred to in that regulation.
2
If the Board are satisfied, as a result of information received following the issue of a notice under regulation 6(3)(d), that the person referred to in the notice either —
i
was not liable at the date of the notice, and has not since become liable, to pay an amount by way of income tax, or
ii
is no longer liable to pay such an amount,
they shall cancel the notice and give notice of the cancellation to the deposit-taker and the person referred to in the notice under regulation 6(3)(d).
3
Where notice of cancellation is issued by the Board under paragraph (2), a further certificate may be given in accordance with the conditions of regulation 5 by or on behalf of the person referred to in the notice under regulation 6(3)(d).
Obsolescent accounts
8
1
The condition prescribed by this regulation is that, subject to paragraphs (3) and (4), a payment of interest arising on an account held with a deposit-taker is not a payment in respect of which a written application has been made to the Board by the deposit-taker in the circumstances specified in paragraph (2) to the effect that, notwithstanding the provisions of regulations 5 and 9, the payment should be made under deduction of tax pursuant to section 480A(1).
2
The circumstances specified in this paragraph are where —
a
the account to which the payment relates is of a class which, prior to 6th April 1991, had ceased to be available to a person desiring to open a new account;
b
the application, which may relate to more than one such class of account —
i
gives sufficient particulars of each such class to enable the Board to determine whether the application is validly made, and
ii
is made not less than 30 days before the first date after 5th April 1991 on which a payment of interest arising on any account to which the application relates is to be made.
3
An application under paragraph (1) shall be of no effect if within 30 days after receipt of the application the Board notify the deposit-taker concerned that, having regard to paragraph (2), they are not satisfied that the application is validly made.
4
A deposit-taker may by notice to the Board —
a
cancel an application made under paragraph (1), or
b
vary the application so that it ceases to relate to certain accounts;
and where the application is so cancelled or varied, the condition prescribed by this regulation shall cease to apply to payments of interest arising on accounts to which the application formerly related and made after the date of the notice.
Joint accounts
9
1
The conditions prescribed by this regulation apply where more than one person is beneficially entitled to a payment of interest arising on an account held with a deposit-taker.
2
The prescribed conditions are that —
a
a certificate referred to in regulation 5 is given by or on behalf of —
i
each person beneficially entitled to the payment of interest, or
ii
one or more (but not all) of such persons individually; and
b
a notice under paragraph (6) relating to the payment of interest —
i
has not been given to the Board by the deposit-taker, or
ii
has been so given and has subsequently been cancelled by the deposit-taker under paragraph (7).
3
Where the condition in paragraph (2)(a)(i) was satisfied but a certificate has ceased to be valid at any time by reason of the occurrence of one of the circumstances specified in sub-paragraph (a), (b), (c) or (d) of regulation 6(3), this paragraph shall apply in relation to a payment of interest made —
a
after that time, or
b
where sub-paragraph (d) of regulation 6(3) applies —
i
after the expiry of a period of 30 days following the date of issue of the notice referred to in that sub-paragraph, or
ii
after such date falling within that period as the deposit-taker may at his option determine.
4
Subject to paragraph (6), where the condition in paragraph (2)(a)(ii) is satisfied or paragraph (3) applies, for the purposes of these Regulations and of deduction of tax pursuant to section 480A(1), it shall be assumed that each person is beneficially entitled in equal shares to the payment of interest and accordingly —
a
payment of so much of the interest as by virtue of this paragraph corresponds to the share of any person by or on behalf of whom a certificate was given shall be made without deduction of tax pursuant to regulation 4(1), and
b
payment of the remainder of the interest shall be made under deduction of tax pursuant to section 480A(1).
5
Tax deducted from a payment within paragraph (4)(b) shall, for all the purposes of the Income Tax Acts, be treated as income tax paid by the person or persons to whom the payment is treated as being made.
6
A deposit-taker may by notice inform the Board of his intention that, in circumstances where the condition in paragraph (2)(a)(ii) is satisfied or paragraph (3) applies, the whole of a payment of interest referred to in the notice shall be made under deduction of tax pursuant to section 480A(1), and, subject to paragraph (7), where such notice is given paragraph (4) shall not apply and tax shall accordingly be deducted by the deposit-taker from any payment to which the notice relates and which is made after the date of the notice.
7
a deposit-taker may by notice to the Board (in this paragraph referred to as “the cancellation notice”) cancel a notice given under paragraph (6) and, where a notice is so cancelled, paragraph (4) shall apply to any payment of interest to which the notice formerly related and which is made after the date of the cancellation notice.
Information to be provided to the Board — gross payments
10
1
This regulation applies to payments of interest made without deduction of tax by deposit-takers in respect of relevant deposits, including payments made partly without and partly under deduction of tax pursuant to regulation 9(4).
2
The Board may by notice require any deposit-taker to furnish them, within such time (not being less than 14 days) as may be provided by the notice, such information (including copies of any relevant books, documents or other records) as they may reasonably require for the purposes of these Regulations and, in particular, for —
a
verifying payments of interest made without deduction of tax in accordance with these Regulations; and
b
determining whether a person has given or supplied a certificate in compliance with the conditions of regulation 5.
Information to be provided to the Board — net payments
11
1
This regulation applies to payments of interest by deposit-takers to which regulation 10 does not apply.
2
The Board may by notice require any deposit-taker to furnish them, within such time (not being less than 14 days) as may be provided by the notice, such information relating to amounts of interest paid by the deposit-taker to which this regulation applies and to tax deducted by the deposit-taker from such payments in accordance with section 480A(1) and these Regulations as they may reasonably require for verifying the amount of tax so deducted.
3
The information which may be required by the Board under paragraph (2) shall include copies of any relevant books, documents or other records of the deposit-taker, not being records from which the identity of a depositor can be ascertained.
Inspection of records
12
1
Every deposit-taker shall, whenever required to do so, make available for inspection by an officer of the Board authorised for that purpose, at such time as that officer may reasonably require, all such books, documents and other records in his possession or under his control as may be required by the Board under regulations 10 and 11.
2
Every certificate supplied to a deposit-taker pursuant to regulation 5 shall be preserved by the deposit-taker in such manner as may be approved by the Board for two years after it has ceased to be otherwise required under the provisions of these Regulations.
Use of information
13
1
Subject to paragraph (2) information obtained by the Board under regulation 10, 11 or 12 —
a
shall not be used for the purpose of ascertaining the tax liability (if any) of any person other than —
i
a person beneficially entitled to a payment of interest within regulation 10 to whom the information obtained relates, and
ii
the deposit-taker; and
b
shall otherwise be used only for the purposes of these Regulations.
2
Paragraph (1) shall not be construed as preventing any disclosure of information within section 182(5) of the Finance Act 1989 .
A. J. G. Isaac
T. J. Painter
Two of the Commissioners of Inland Revenue
8th November 1990


text:
Title and commencement
1
This Order may be cited as the Plant Health (Forestry) (Great Britain) (Amendment) Order 1990 and shall come into force on 1st January 1991.
Amendment of the Plant Health (Forestry) (Great Britain) Order 1989
2
1
The Plant Health (Forestry) (Great Britain) Order 1989 shall be further amended in accordance with the provisions of this article.
2
In article 2(1) (interpretation) —
a
after the definition of “Europe” there shall be inserted the following definition —
“fuel wood” means wood for fuel in the form of logs, billets, twigs, faggots or in similar forms;
;
b
in the definition of “Member State” there shall be omitted the words “the French overseas departments,”.
3
In article 5 (phytosanitary certificates and mill certificates to accompany imported trees, wood, etc. ) —
a
in paragraph (1) for the words “Subject to paragraphs (2) and (3) of this article” there shall be substituted the words “Subject to paragraphs (2), (3) and (4) of this article”;
b
after paragraph (3) there shall be inserted the following paragraph —
4
A phytosanitary certificate may be issued in a country other than the country of origin in relation to any item referred to in column 2 of Part II of Schedule 3 —
a
in the case of wood, if column 3 of that Part of that Schedule opposite that item contains as the only condition of landing that the wood shall be stripped of its bark, or
b
in any other case, to the extent that the conditions of landing specified in column 3 of that Part of that Schedule can be fulfilled at a place other than in the country of origin.
.
4
In article 11 (Export of trees, wood etc. to Member States) for paragraph (4) there shall be substituted the following paragraph —
4
a
Subject to sub-paragraph (b) below no person shall export from Great Britain any consignment of trees, wood or isolated bark which —
i
is of a description specified in column 2 of Part II of Schedule 4; and
ii
originated in Great Britain, a Member State or a third country
to any Member State or part of the United Kingdom listed in column 3 of Part II of Schedule 4 opposite the reference to such tree, wood or isolated bark unless the consignment is accompanied by a phytosanitary certificate issued in the country of origin or a certified copy of that certificate.
b
A phytosanitary certificate may be issued in a country other than the country of origin in relation to any item referred to in column 2 of Part II of Schedule 3 and falling within any of the descriptions specified in column 2 of Part II of Schedule 4 —
i
in the case of wood, if column 3 of Part II of Schedule 3 opposite the item contains as the only condition of landing that the wood shall be stripped of its bark, or
ii
in any other case, to the extent that the conditions of landing specified in column 3 of Part II of Schedule 3 can be fulfilled at a place other than in the country of origin.
.
5
In Schedule 2, after item 12 there shall be inserted the following item —
12A. Fuel wood of conifers (Coniferae) Canada, China, Japan, Korea or the United States of America
.
6
In Part II of Schedule 3, for item 1 there shall be substituted the following items —
1
Wood of conifers (Coniferae) originating in non-European countries other than Canada, China, Japan, Korea or the United States of America (other than wood described in column 2 of item 10 in this Part of this Schedule).
1
The wood shall have been stripped of its bark and shall be free from Monochamus spp and any bore holes greater than 3mm across; or
2
the wood shall have undergone kiln-drying to below 20% moisture content expressed as a percentage of dry matter, achieved at the time of manufacture, through an appropriate time/temperature schedule, and this shall be evidenced accordingly by a mark “Kiln-dried”, “K.D.” or another internationally recognized mark put on the wood or on its packaging in accordance with current commercial usage; or
3
in the case of wood chips, particles of wood, wood waste or scrap, an official statement shall have been made that the product has been produced exclusively from —
a
debarked wood; or
b
wood which has undergone kiln-drying to below 20% moisture content, expressed as a percentage of dry matter, achieved at the time of manufacture, through an appropriate time/temperature schedule or which has undergone fumigation, and is shipped in sealed containers or in such a way as to prevent reinfestation.
Phytosanitary certificate; or, in the case of wood which has been stripped of its bark, a mill certificate; or, in the case of kiln-dried wood, a declaration that such wood has been treated as required by the conditions specified in paragraph (2) of column 3 of item 1 opposite, such declaration to be made on accompanying commercial invoices or shipping documents.
1A
Wood of conifers (Coniferae) originating in Canada, China, Japan, Korea or the United States of America (other than wood described in column 2 of item 10A in this part of this Schedule).
1
The wood shall have undergone kiln-drying in accordance with the conditions specified in paragraph (2) of column 3 of item 1 in this part of this Schedule; or
2
in the case of wood chips, particles of wood, wood waste or scrap, an official statement shall have been made that the product has been produced exclusively from wood which has undergone kiln-drying in accordance with the conditions specified in paragraph (3)(b) of column 3 of item 1 in this part of this Schedule.
Phytosanitary certificate; or, in the case of kiln-dried wood, a declaration that such wood has been treated as required by the conditions specified in paragraph (2) of column 3 of item 1 in this part of this Schedule, such declaration to be made on accompanying commercial invoices or shipping documents.
1B
Wood of conifers (Coniferae) originating in European countries (other than wood described in column 2 of item 10 in this part of this Schedule).
1
The wood shall have been stripped of its bark; or
2
the wood shall have undergone kiln-drying in accordance with the conditions specified in paragraph (2) of column 3 of item 1 in this part of this Schedule; or
3
in the case of wood chips, particles of wood, wood waste or scrap, an official statement shall have been made that the product has been produced exclusively from —
a
debarked wood; or
b
wood which has undergone kiln-drying in accordance with paragraph (2) of column 3 of item 1 in this part of this Schedule.
Phytosanitary certificate; or, in the case of wood which has been stripped of its bark, a mill certificate; or, in the case of kiln-dried wood, a declaration that such wood has been treated as required by the conditions specified in paragraph (2) of column 3 of item 1 in this part of this Schedule, such declaration to be made on accompanying commercial invoices or shipping documents.
7
In part II of Schedule 3, for item 10 there shall be substituted the following items —
10. Wood comprising dunnage, pallets (other than those which satisfy the standard set for “UIC-Pallets” and are marked accordingly) or packing material, of the following genera or species —
conifers (Coniferae) grown in countries other than Canada, China, Japan, Korea or the United States of America
Acer saccharum grown in the United States of America
Castanea
Populus grown in any country of the American Continent
Platanus
Quercus.
1
The wood shall have undergone kiln-drying in accordance with paragraph (2) of column 3 of item 1 in this part of this Schedule; or
2
for wood of conifers Coniferae) only —
a
the wood shall have been stripped of its bark; or
b
the wood shall have been adequately impregnated with an effective wood preservative permitted in the European Community; or
3
for wood of Populus only, the wood shall have been stripped of its bark.
None required
10A
Wood comprising dunnage, pallets or packing material, of conifers (Coniferae) grown in Canada, China, Japan, Korea or the United States of America.
The wood shall have undergone kiln-drying in accordance with paragraph (2) of column 3 of item 1 in this part of this Schedule. None required
8
In Schedule 6 —
a
for the words “Council Directive 88/271/ EEC ” there shall be inserted “Commission Directive 88/271/EEC ”;
b
for the words “Council Directive 88/272/EEC ” there shall be inserted “Commission Directive 88/272/EEC ”;
c
at the end of Schedule 6 there shall be inserted the following —
Council Directive 89/439/EEC OJ No. L212, 22.7.89, p.106.
Commission Directive 90/490/EEC OJ No. L271, 3.10.90, p.28.
In Witness whereof the Official Seal of the Forestry Commissioners is hereunto affixed on 3rd December 1990.
P. J. Clarke
Secretary to the Forestry Commissioners


text:
1
The length of highway which is described in Schedule 1 to this Order shall become a trunk road as from the date when the Order comes into force.
2
The line of the new trunk road is indicated by the heavy black line on the deposited plan.
3
The length of the existing trunk road described in Schedule 2 to this Order and shown by broad striped hatching on the deposited plan shall cease to be a trunk road and shall be classified as a classified road as from the date on which this Order comes into force.
4
In this Order —
a
all measurements of distance are measured along the route of the relevant highway;
b
“classified road” as a classification for a highway means that the highway is not a principal road for the purposes of enactments or instruments which refer to highways classified as principal roads but is a classified road for the purpose of every enactment and instrument which refers to highways classified by the Secretary of State and which does not specifically refer to their classification as principal roads;
ii
“the deposited plan” means the plan numbered HA/10/2E/306 marked the “London — Great Yarmouth Trunk Road (A12) (Kessingland Bypass Suffolk) Order 1990” signed by authority of the Secretary of State and deposited at the Department of Transport, Romney House, 43 Marsham Street, London SW1P 3PY;
iii
“the new trunk road” means the highway mentioned in article 1 of this Order;
iv
“the existing trunk road” means the London — Great Yarmouth Trunk Road (A12).
5
This Order shall come into force on 9th January 1991 and may be cited as the London — Great Yarmouth Trunk Road (A12) (Kessingland Bypass, Suffolk) Order 1990.
Signed by authority of the
Peter Emms
Regional Director, Eastern Region,
Department of Transport
18th December 1990


text:
Citation and commencement
1
This Order may be cited as the Authorities for London Post-Graduate Teaching Hospitals (Establishment and Constitution) Amendment Order 1990 and shall come into force on 2nd May 1990.
Amendments to 1982 Order
2
The Authorities for London Post-Graduate Teaching Hospitals (Establishment and Constitution) Order 1982 is amended:
a
by the substitution for the entry in column (1) in Schedule 1 “The Board of Governors of the National Hospitals for Nervous Diseases” and for the entries in column (2) in that Schedule opposite it of the following–
The Board of Governors of the National Hospital for Neurology and Neurosurgery The National Hospital for Neurology and Neurosurgery, Queen Square, London WC1 3BG. The National Hospital for Neurology and Neurosurgery (Maida Vale), 4 Maida Vale, London W9 1TL. The National Hospital for Neurology and Neurosurgery (Finchley), Great North Road, East Finchley, London N2 0NW. The National Hospital for Neurology and Neurosurgery Assessment Unit, Chalfont Centre for Epilepsy, Chalfont St. Peter, Gerrards Cross, Bucks SL9 0RJ. The National Hospital’s College of Speech Sciences, Chandler House, 2 Wakefield Street, London WC1N 1PG.
;
b
by the deletion of the entry in column (2) in Schedule 1 “The Hospital for Sick Children, Tadworth, Surrey”;
c
by the deletion of the entry in column (2) in Schedule 1 “Moorfields Eye Hospital, High Holborn, W.C.1”; and
d
by the substitution in column (2) in Schedule 2 for the words “Hospitals for Nervous Diseases” of the words “Hospital for Neurology and Neurosurgery”.
Transitional provisions
3
The change of name effected by article 2(a) of this Order shall not affect any right or obligation of any body or person, and any document or instrument (whether made before or after the coming into force of this Order) which refers to the National Hospitals for Nervous Diseases shall be read as if it referred to the National Hospital for Neurology and Neurosurgery.
Signed by authority of the Secretary of State for Health
Virginia Bottomley
Minister of State,
Department of Health
3rd April 1990


text:
1
1
These Regulations may be cited as the Oil Pollution (Compulsory Insurance) (Amendment) Regulations 1990 and shall come into force on 1st April 1990.
2
The Oil Pollution (Compulsory Insurance) (Amendment) Regulations 1982 are hereby revoked.
2
In regulation 5 (fee for certificates) of the Oil Pollution (Compulsory Insurance) Regulations 1981 for “23” there shall be substituted “25”
Signed by authority of the Secretary of State for Transport
Patrick McLoughlin
Parliamentary Under Secretary of State,
Department of Transport
2nd March 1990


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Hillingdon Hospital National Health Service Trust (Establishment) Order 1990 and shall come into force on 21st December 1990.
2
In this Order unless the context otherwise requires–
“ the Act ” means the National Health Service and Community Care Act 1990;
“establishment date” means 21st December 1990;
“operational date” has the meaning assigned to it in paragraph 3(1)(e) of Schedule 2 to the Act;
“the trust” means the Hillingdon Hospital National Health Service Trust estab lished by article 2 of this Order.
Establishment of the trust
2
There is hereby established an NHS trust which shall be called the Hillingdon Hospital National Health Service Trust.
Nature and functions of the trust
3
1
The trust is established for the purpose specified in section 5(1)(a) of the Act.
2
The trust’s functions (which include functions which the Secretary of State considers appropriate in relation to the provision of services by the trust for one or more health authorities) shall be to own and manage hospital accommodation and services at the Hillingdon Hospital, Uxbridge, Middlesex UB8 3NN.
Directors of the trust
4
The trust shall have, in addition to the chairman, 5 non-executive directors and 5 executive directors.
Operational date and accounting date of the trust
5
1
The operational date of the trust shall be 1st April 1991.
2
The accounting date of the trust shall be 31st March.
Limited functions before operational date
6
Between its establishment date and its operational date in order to enable it to begin to operate satisfactorily from the operational date the trust shall have the limited functions–
a
of entering into NHS contracts;
b
of entering into other contracts including contracts of employment; and
c
of doing such other things as are reasonably necessary for the said purpose.
Assistance by health authorities before operational date
7
1
The Hillingdon Health Authority shall–
a
until the operational date make such staff and facilities available to the trust as are required to enable the trust to carry out its limited functions pending the transfer or appointment of staff to or by the trust and the transfer of facilities to the trust;
b
make available such premises as are required to enable the trust to carry out its limited functions pending the transfer of those premises to the trust.
2
The Hillingdon Health Authority shall discharge the liabilities of the trust, incurred between the establishment date and the operational date, that are of a description specified in paragraph (3) of this article.
3
The liabilities referred to in the preceding paragraph are–
a
liability for the remuneration and travelling or other allowances of the chairman and non-executive directors of the trust;
b
liability for the travelling or other allowances of the members of committees and sub-committees of the trust who are not also directors of the trust;
c
liability for the remuneration of persons employed by the trust; and
d
any other liability which may reasonably be incurred by the trust for the purpose of enabling it to begin to operate satisfactorily with effect from the operational date.
4
The health authority specified for the purposes of paragraph 3(1)(f) of Schedule 2 to the Act (authority which is to make the scheme under section 6 of the Act for the transfer of staff) in relation to the trust shall be the Hillingdon Health Authority.
Restriction on disposal of assets
8
The sum specified for the purposes of paragraph 6(2)(d) of Schedule 2 to the Act (maximum value of freely disposable assets) in relation to the trust shall be £1,000,000.
Signed by authority of the Secretary of State for Health.
Virginia Bottomley
Minister of State,
Department of Health
4th December 1990