text:
PART 1
Introduction
Citation, commencement and effect
1
1
This Order may be cited as the Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 and shall come into force on 17th September 2004.
2
This Order has effect in relation to periods of account beginning on or after 1 st January 2005 subject to paragraph (3).
3
The provisions listed in paragraph (4) have effect in relation to contracts entered into on or after 1st August 2004 in an accounting period ending on or after 17th September 2004.
4
The provisions are —
a
article 4(c),
b
article 5(b)(i) and (c)(i),
c
article 11(a), (b)(i), and (iii), (c) and (e),
d
article 12,
e
article 15 to the extent that it inserts paragraphs 45A(1)(a) and (d) and (2) to (5), 45B, 45C and 45G into Part 9 of Schedule 26 to the Finance Act 2002,
f
article 16(a); and
g
article 17.
PART 2
Amendment of Part 2 of Schedule 26 to the Finance Act 2002
2
Part 2 of Schedule 26 to the Finance Act 2002 is amended as follows.
3
In paragraph 2, for sub-paragraph (1) substitute —
1
For the purposes of the Corporation Tax Acts, a company’s derivative contracts are those of its relevant contracts —
a
which satisfy any of the conditions in paragraphs (a) to (c) of paragraph 3(1), and
b
which are not prevented from being derivative contracts by paragraph 4 or any other provision of the Corporation Tax Acts.
.
4
In paragraph 3 —
a
for sub-paragraph (1)(b) substitute —
b
in the case of a relevant contract which is not treated as mentioned in paragraph (a), it is a relevant contract to which paragraph 6, 7, or 8 applies, or
;
b
in sub-paragraph (1)(c) for “is not treated as described in” substitute “does not fall within”;
c
for sub-paragraph (2)(b) substitute —
b
it is a contract for differences whose underlying subject matter is —
i
land (wherever situated),
ii
tangible movable property, other than commodities which are tangible assets,
iii
intangible fixed assets,
iv
weather conditions, and
v
creditworthiness.
;
d
omit sub-paragraph (4); and
e
in sub-paragraph (5) —
i
for “sub-paragraphs (3) and (4)” substitute “sub-paragraph (3)”; and
ii
in paragraph (b) omit “or financial assets”.
5
In paragraph 4 —
a
after sub-paragraph (1) insert —
1A
Nothing in this paragraph prevents a relevant contract to which paragraph 6, 7 or 8 applies from being a derivative contract.
;
b
in sub-paragraph (2) —
i
omit paragraphs (a) and (b);
ii
at the end of paragraph (d) add “and”;
iii
at the end of paragraph (e) omit “and”; and
iv
omit paragraph (f);
c
in sub-paragraph (3) —
i
omit “(a), (b) and”; and
ii
for “(d) to (f)” substitute “(d) and (e)”; and
d
in sub-paragraph (5) for “paragraphs 5 to 8” substitute “paragraphs 5 and 5A”.
6
In paragraph 5(2)(b) —
a
at the end of sub-paragraph (i) add “or”;
b
at the end of sub-paragraph (ii) omit “, or”; and
c
omit sub-paragraph (iii).
7
After paragraph 5 insert —
Qualified exclusion: embedded derivatives whose underlying subject matter is shares
5A
1
Paragraph 4 does not prevent a relevant contract to which this paragraph applies from being a derivative contract.
2
This paragraph applies to a relevant contract of a company if —
a
it is a deemed relevant contract to which the company is treated as party under section 94A(2)(b) of the Finance Act 1996,
b
its underlying subject matter consists, or is treated as consisting, wholly of shares in a company, and
c
the company is party as a creditor to the host contract under section 94A(2)(a) of that Act.
3
Paragraph 9 applies for the purpose of determining whether the underlying subject matter of a relevant contract is to be treated as consisting wholly of shares in a company.
.
8
In paragraph 6 —
a
omit sub-paragraph (1);
b
at the end of sub-paragraph (2)(a)(i) add “or”;
c
at the end of sub-paragraph (2)(a)(ii) for “or” substitute “and”;
d
omit sub-paragraph (2)(a)(iii);
e
in sub-paragraph (3)(b)(i) —
i
for “company,” substitute “company or”;
ii
omit from “or assets” to “applies”; and
iii
at the end add “and”;
f
in sub-paragraph (3)(b) for sub-paragraphs (ii) and (iii) substitute —
ii
one or more assets representing loan relationships to which section 94A of the Finance Act 1996 applies, but only to the extent that each of those assets represents the rights and liabilities of a host contract within the meaning of that section,
;
g
omit sub-paragraph 8(a) and (b);
h
omit sub-paragraph (9); and
i
in the heading to the paragraph, for “ Qualified exclusion :” substitute “ Derivative contracts :”.
9
In paragraph 7 —
a
omit sub-paragraph (1);
b
at the end of sub-paragraph (2)(a)(i) add “or”;
c
at the end of sub-paragraph (2)(a)(ii) for “or” substitute “and”;
d
omit sub-paragraph (2)(a)(iii);
e
in sub-paragraph (3)(b)(i) —
i
for “company,” substitute “company or”;
ii
omit from “or assets” to “applies”; and
f
in sub-paragraph (3)(b) for sub-paragraphs (ii) and (iii) substitute —
ii
one or more assets representing loan relationships to which section 94A of the Finance Act 1996 applies, but only to the extent that each of those assets represents the rights and liabilities of a host contract within the meaning of that section,
; and
g
in the heading to the paragraph, for “ Qualified exclusion :” substitute “ Derivative contracts :”.
10
In paragraph 8 —
a
omit sub-paragraph (1);
b
in sub-paragraph (2)(c) —
i
at the end of sub-paragraph (i) add “or”;
ii
at the end of sub-paragraph (ii) omit “, or”; and
iii
omit sub-paragraph (iii); and
c
in the heading to the paragraph, for “ Qualified exclusion :” substitute “ Derivative contracts: ”.
11
In paragraph 9 —
a
in sub-paragraph (1) for “any of sub-paragraphs (2) to (4)” substitute “sub-paragraph (2) or (4)”;
b
in sub-paragraph (2)(a) —
i
for “(a)”, where first occurring, substitute “(c)”;
ii
for “(f)”, where first occurring, substitute “(e)”;
iii
omit “(a), (b) and”; and
iv
for “to (f)”, in the second place where it occurs, substitute “and (e)”;
c
omit sub-paragraph (3);
d
in sub-paragraph (4)(a) for “paragraphs (d) to (f)” substitute “paragraphs (d) and (e)”; and
e
in sub-paragraph (5) —
i
at the end of paragraph (a), insert “or”; and
ii
omit paragraph (b).
12
At the end of paragraph 11 add —
7
Where the underlying subject matter of a relevant contract consists of or includes income from any of the following —
a
land (wherever situated),
b
shares in a company,
c
rights of a unit holder under a unit trust scheme,
the underlying subject matter shall not be treated, by reason only of that income, as being land or such shares or rights (as the case may be).
.
13
1
Paragraph 12 is amended as follows.
2
For sub-paragraph (1) substitute —
1
This paragraph defines the following expressions for the purposes of this Schedule —
a
a capital redemption policy (see sub-paragraph (2));
b
a contract for differences (see sub-paragraphs (3) to (5));
c
a future (see sub-paragraphs (6), (7) and (10));
d
intangible fixed assets (see sub-paragraph (11));
e
an option (see sub-paragraphs (8) and (10));
f
shares in a company (see sub-paragraph (12));
g
a warrant (see sub-paragraph (9)).
.
3
For sub-paragraph (11) substitute —
11
“Intangible fixed assets” has the same meaning as in Schedule 29 to this Act; and paragraphs 73 to 76 of that Schedule (and paragraph 72 of that Schedule so far as it relates to those paragraphs) have effect for the purposes of this Part as they have effect for the purposes of that Schedule.
.
PART 3
Amendment of Part 9
14
Part 9 of Schedule 26 to the Finance Act 2002 is amended as follows.
15
After paragraph 45 insert —
Derivative contracts which are to be taxed on a chargeable gains basis
45A
1
This paragraph applies to a derivative contract of a company for an accounting period if any of the following provisions applies to the derivative contract for the period —
a
paragraph 45C (derivative contracts relating to land or certain tangible movable property);
b
paragraph 45D (creditor relationship with embedded derivative which is an option relating to qualifying ordinary shares or mandatorily convertible preference shares);
c
paragraph 45F (creditor relationship with embedded derivative which is an exactly tracking contract for differences whose subject matter is land or qualifying ordinary shares);
d
paragraph 45G (property based total return swaps).
2
Where this paragraph applies to a derivative contract for an accounting period —
a
paragraph 14(3) (non-trading credits and debits) shall not apply to the relevant credits and debits, but
b
sub-paragraph (4) shall apply to them instead.
3
For the purposes of this paragraph the relevant credits and debits —
a
in the case of a derivative contract falling within any of paragraphs (a) to (c) of sub-paragraph (1), are the credits and debits given in relation to the contract for the accounting period by paragraph 15;
b
in the case of a derivative contract falling within paragraph (d) of that sub-paragraph, are the credits and debits described in sub-paragraph (2) of paragraph 45G.
4
For the purposes of corporation tax on chargeable gains —
a
if C exceeds D, a chargeable gain equal in amount to the amount of the excess shall be treated as accruing to the company in the accounting period,
b
if D exceeds C, a loss equal in amount to the amount of the excess shall be treated as accruing to the company in the accounting period,
but this is subject to sub-paragraph (6).
5
In sub-paragraph (4) —
C means the sum of the relevant credits for the accounting period in respect of the derivative contract;
D means the sum of the relevant debits for the accounting period in respect of the derivative contract.
6
Sub-paragraph (4) does not apply in the case of a derivative contract falling within sub-paragraph (1)(b) (embedded option) if, on the assumption that —
a
the rights and liabilities that fall to be treated as comprised in the derivative contract by virtue of section 94A of the Finance Act 1996 (loan relationships with embedded derivatives) had been contained in a separate contract,
b
that separate contract were an actual option,
c
that option were disposed of at the end of the accounting period, and
d
a gain accrued for the purposes of corporation tax on chargeable gains to the company on the disposal,
paragraph 2 of Schedule 7AC to the Taxation of Chargeable Gains Act 1992 (substantial shareholding exemptions: disposal of asset related to shares) would apply to that gain.
Carry back of net losses on derivative contracts to which paragraph 45A applies
45B
1
This paragraph applies in the case of a company if the following conditions are satisfied —
a
there is a net amount of paragraph 45A losses (see sub-paragraph (5)(a)) for an accounting period (the “loss period”),
b
there is a net amount of paragraph 45A gains (see sub-paragraph (5)(b)) for a previous accounting period (the “gains period”),
c
the gains period falls wholly or partly within the period of 24 months immediately preceding the start of the loss period,
d
within 2 years after the end of the loss period the company makes a claim for the purpose in respect of the whole or a part of the net amount of paragraph 45A losses for the loss period.
2
In any such case —
a
the net amount of paragraph 45A gains for the gains period, and
b
the net amount of paragraph 45A losses for the loss period,
shall each be reduced (but not below nil) by the amount in respect of which the claim is made.
3
For the purposes of sub-paragraph (2) —
a
the net amount of paragraph 45A gains for a later period must be reduced so far as possible before the net amount of paragraph 45A gains for an earlier period, and
b
where a gains period falls partly before the start of the 24 month period referred to in sub-paragraph (1), only the appropriate fraction of the net amount of paragraph 45A gains for the gains period may be reduced.
4
For the purposes of sub-paragraph (3), the “appropriate fraction” is —
A B
where —
A is the number of days in the gains period that fall within the 24 month period, and
B is the number of days in the gains period.
5
For the purposes of this paragraph —
a
where for any accounting period L exceeds G, there is a net amount of paragraph 45A losses for that period of an amount equal to that excess,
b
where for any accounting period G exceeds the sum of L and N, there is a net amount of paragraph 45A gains for that period of an amount equal to that excess.
6
In the application of sub-paragraph (5) in relation to any accounting period of a company —
G is the sum of the amounts of any chargeable gains treated as accruing to the company in the period under paragraph 45A(4)(a) in respect of derivative contracts of the company (“paragraph 45A gains”),
L is the sum of the amounts of any allowable losses treated as accruing to the company in the period under paragraph 45A(4)(b) in respect of derivative contracts of the company,
N is the sum of the amounts of any non-paragraph 45A losses that would fall to be deducted in the period from paragraph 45A gains, on the assumption in sub-paragraph (7).
7
The assumption is that, as respects the accounting period, non-paragraph 45A losses are treated as being deducted from non-paragraph 45A gains, so far as possible, before any remainder is deducted from paragraph 45A gains.
8
In this paragraph —
“deducted” means deducted in accordance with section 8(1) of the Taxation of Chargeable Gains Act 1992 ;
“non-paragraph 45A gains” means any chargeable gains accruing to the company in the accounting period, other than paragraph 45A gains;
“non-paragraph 45A losses” means any allowable losses of the company that may be deducted in the accounting period, other than losses accruing in the period under paragraph 45A(4)(b).
Derivative contracts relating to land or certain tangible movable property
45C
1
This paragraph applies to a derivative contract of a company for an accounting period if the following conditions are satisfied —
a
the derivative contract is not one to which the company is party at any time in the accounting period for the purposes of a trade carried on by the company (but see sub-paragraph (2)),
b
the company is not a body falling within sub-paragraph (3);
c
the underlying subject matter of the derivative contract falls within sub-paragraph (4);
d
paragraph 45F (embedded derivative which is an exactly tracking contract for differences whose subject matter is land) does not apply to the derivative contract.
2
The condition in sub-paragraph (1)(a) does not apply if the company —
a
is party to the derivative contract for the purposes of life assurance business, or
b
is a mutual trading company.
3
The bodies that fall within this sub-paragraph are —
an authorised unit trust;
an investment trust;
an open-ended investment company;
a venture capital trust.
4
The underlying subject matter of a derivative contract falls within this sub-paragraph if it consists of either or both of the following —
a
land (wherever situated);
b
tangible movable property, other than commodities which are tangible assets.
This sub-paragraph is subject to the following qualification.
5
Where the underlying subject matter of a derivative contract includes income from property of either or both of the types described in sub-paragraph (4) and that income is —
a
subordinate in relation to so much of the underlying subject matter of the derivative contract as consists of property of either or both of those types, or
b
of small value in comparison with the value of the underlying subject matter as a whole,
that income shall be left out of account in determining for the purposes of sub-paragraph (1)(c) whether the underlying subject matter of the derivative contract falls within sub-paragraph (4).
6
For the purposes of sub-paragraph (5) whether part of the underlying subject matter of a derivative contract of a company is subordinate or of small value is to be determined by reference to the time when the company enters into or acquires the contract.
Creditor relationships: embedded derivatives which are options
45D
1
This paragraph applies to a derivative contract of a company for an accounting period if the following conditions are satisfied —
a
section 94A of the Finance Act 1996 (loan relationships with embedded derivatives) has effect in relation to a creditor relationship of the company,
b
the derivative contract is the relevant contract, or one of the relevant contracts, to which the company is treated under subsection (2)(b) of that section as party in the case of that creditor relationship,
c
that relevant contract is treated by virtue of subsection (3) of that section as an option,
d
the additional conditions in sub-paragraph (2) are satisfied.
2
The additional conditions are —
a
the company is not party to the creditor relationship at any time in the accounting period for the purposes of a trade carried on by it (but see sub-paragraph (3)),
b
the derivative contract is not one to which any of paragraphs 6 to 8 applies,
c
the underlying subject matter of the derivative contract —
i
is qualifying ordinary shares (see sub-paragraph (4)), or
ii
is mandatorily convertible preference shares (see sub-paragraph (4)),
d
the company is not a body falling within paragraph 45C(3) (authorised unit trusts etc ),
e
this paragraph is not prevented from applying to the derivative contract for the accounting period by paragraph 45E.
3
The condition in sub-paragraph (2)(a) does not apply if the company —
a
is party to the creditor relationship for the purposes of life assurance business, or
b
is a mutual trading company.
4
In this paragraph —
“mandatorily convertible preference shares” means shares —
which represent the creditor relationship,
which are not qualifying ordinary shares, and
which are issued upon terms that stipulate that they must be converted into, or exchanged for, qualifying ordinary shares by a relevant time,
and for this purpose “relevant time” means a time no more than 24 hours after the acquisition of the shares by a person who, immediately before that acquisition, had the creditor relationship;
“qualifying ordinary shares” means shares in a company (the “relevant company”) which satisfy the Conditions in sub-paragraphs (5) and (6).
5
Condition 1 is that the shares are shares representing some or all of the issued share capital (by whatever name called) of the relevant company, other than —
a
capital the holders of which have a right to a dividend at a fixed rate but have no other right to share in the profits of that company, or
b
capital the holders of which have no right to a dividend of any description nor any other right to share in the profits of that company.
6
Condition 2 is that the shares —
a
are listed on a recognised stock exchange, or
b
are shares in a holding company or a trading company.
7
In sub-paragraph (6) —
“holding company” has the meaning given in paragraph 22(1) of Schedule A1 to the Taxation of Chargeable Gains Act 1992 ;
“trading company” has the meaning given by paragraph 22A of that Schedule.
8
See also paragraph 45H (treatment of gains and losses on terminal exercise of option).
Exclusions from paragraph 45D
45E
1
Paragraph 45D does not apply to a derivative contract of a company for an accounting period if any of the following Conditions is satisfied in the case of the derivative contract in the period.
2
In this paragraph “the original asset” means the asset that represents the creditor relationship mentioned in paragraph 45D(1).
3
Condition 1 is that the rights and liabilities that fall to be treated as comprised in the derivative contract are such that the extent to which shares may be acquired in accordance with them is to be determined using a cash value —
a
which is specified in the contract for the original asset, or
b
which is or will be ascertainable by reference to that contract.
4
Condition 2 is that the rights and liabilities that fall to be treated as comprised in the derivative contract are such that —
a
the company is entitled or obliged to receive a payment instead of the shares which are the underlying subject matter of the derivative contract, and
b
the amount of that payment differs by more than an insignificant amount from the value of the shares which the company would be entitled to acquire in accordance with those rights and liabilities at the time it became entitled or obliged to receive the payment.
5
Condition 3 is that there is for the accounting period a connection (within the meaning of section 87(3) of the Finance Act 1996) between —
a
the company, and
b
the company that issued the original asset,
and the original asset is not one in relation to which, by virtue only of subsection (5)(b) of section 73, the amendments made by that section do not have effect.
Creditor relationships: embedded derivatives which are exactly tracking contracts for differences
45F
1
This paragraph applies to a derivative contract of a company for an accounting period if the following conditions are satisfied —
a
section 94A of the Finance Act 1996 (loan relationships with embedded derivatives) has effect in relation to a creditor relationship of the company,
b
the derivative contract is the relevant contract, or one of the relevant contracts, to which the company is treated under subsection (2)(b) of that section as party in the case of that creditor relationship,
c
that relevant contract is treated by virtue of subsection (3) of that section as a contract for differences,
d
the additional conditions in sub-paragraph (2) are satisfied.
2
The additional conditions are —
a
the creditor relationship is not one to which the company is party at any time in the accounting period for the purposes of a trade carried on by the company (but see sub-paragraph (3)),
b
the derivative contract is not one to which any of paragraphs 6 to 8 applies,
c
the underlying subject matter of the derivative contract —
i
is land (wherever situated), or
ii
is qualifying ordinary shares listed on a recognised stock exchange,
d
the company is not a body falling within paragraph 45C(3) (authorised unit trusts etc),
e
the derivative contract is an exactly tracking contract (see sub-paragraphs (4) to (6)).
3
The condition in sub-paragraph (2)(a) does not apply if the company —
a
is party to the creditor relationship for the purposes of life assurance business, or
b
is a mutual trading company.
4
For the purposes of this paragraph “an exactly tracking contract” is a contract for differences where D is equal to the amount determined by applying R% to C, where —
D is the amount that must be paid to discharge the rights and liabilities that fall to be treated as comprised in the contract;
R% is a relevant percentage change in the value of the underlying subject matter of the contract (see sub-paragraph (5));
C is the amount falling for the purposes of Chapter 2 of Part 4 of the Finance Act 1996 to be regarded in accordance with generally accepted accounting practice as the initial cost of the asset which represents the creditor relationship.
5
In sub-paragraph (4), the reference to a relevant percentage change in the value of the underlying subject matter of the contract is a reference to the percentage change (if any) over the relevant period in —
a
the value of the assets which are the underlying subject matter of the contract,
b
or any index of the value of those assets.
6
In sub-paragraph (5) “the relevant period” means —
a
the period between —
i
the date when the asset representing the creditor relationship came into existence, and
ii
the date when the corresponding debtor relationship comes to an end; or
b
any other period in which almost all of that period is comprised, and which differs from that period exclusively for purposes connected with giving effect to a valuation in relation to rights or liabilities under the asset representing the creditor relationship.
7
In this paragraph “qualifying ordinary shares” means shares which satisfy Condition 1 in paragraph 45D(5).
Property based total return swaps
45G
1
This paragraph applies to a derivative contract of a company for an accounting period if the following conditions are satisfied —
a
the derivative contract is a contract for differences,
b
one or more indices are designated in the contract,
c
at least one index so designated (the “capital value index”) is an index of changes in the value of land (wherever situated),
d
the underlying subject matter of the derivative contract also includes interest rates.
2
In any such case, the relevant credits and debits for the purposes of paragraph 45A(3)(b) are those which —
a
are given in relation to the derivative contract for the accounting period by paragraph 15, and
b
fall within sub-paragraph (3).
3
The credits and debits are those found for the period by applying R% to N, where —
N is the amount which is the notional principal amount in the case of the derivative contract;
R% is the percentage change (if any) in the capital value index over the relevant period.
4
In sub-paragraph (3) “the relevant period” means —
a
the accounting period, if the company is party to the derivative contract throughout that period;
b
in any other case, any part of the accounting period throughout which the company is party to the derivative contract.
Paragraph 45D: treatment of net gains and losses on terminal exercise of option
45H
1
This paragraph applies to a derivative contract of a company if the following conditions are satisfied —
a
the derivative contract is one to which paragraph 45D applies for an accounting period,
b
rights that fall to be treated as comprised in the derivative contract are exercised to any extent in that accounting period,
c
those rights are rights to acquire shares which are the underlying subject matter of the derivative contract.
2
In any such case, for the purpose of computing any chargeable gain accruing to the company on a disposal by it of all the shares so acquired, the sums allowable as a deduction under section 38(1)(a) of the Taxation of Chargeable Gains Act 1992 (acquisition costs) shall —
a
if G exceeds L, be increased by the amount of that excess,
b
if L exceeds G, be reduced by the amount of that excess,
and, in the case of a part disposal of those shares, section 42(2) of that Act shall have effect accordingly.
3
If the amount of the excess in sub-paragraph (2)(b) is greater than the amount of expenditure allowable under section 38(1)(a) of the Taxation of Chargeable Gains Act 1992, the amount of the excess that cannot be deducted from the expenditure so allowable shall, for the purpose mentioned in sub-paragraph (2), be added to the amount of the consideration received for the disposal of the shares.
4
In this paragraph —
G is the sum of the amounts of any chargeable gains treated as accruing to the company under paragraph 45A(4)(a) in respect of the derivative contract in that or any previous accounting period so far as referable, on a just and reasonable apportionment to the shares acquired as a result of the exercise of the rights mentioned in sub-paragraph (1)(b);
L is the sum of the amounts of any allowable losses treated as accruing to the company under paragraph 45A(4)(b) in respect of the derivative contract in that or any previous accounting period so far as referable, on a just and reasonable apportionment to the shares acquired as a result of the exercise of the rights mentioned in sub-paragraph (1)(b).
Index-linked gilt-edged securities with embedded contracts for differences
45I
1
This paragraph applies to a derivative contract of a company for an accounting period if the following conditions are satisfied —
a
section 94A of the Finance Act 1996 (loan relationships with embedded derivatives) has effect in relation to a creditor relationship of the company,
b
that creditor relationship is an index-linked gilt-edged security,
c
the credits and debits which fall to be brought into account for the accounting period for the purposes of Chapter 2 of Part 4 of the Finance Act 1996 in respect of the equivalent deemed loan relationship are non-trading credits and non-trading debits,
d
the derivative contract is the relevant contract to which the company is treated under subsection (2)(b) of section 94A of the Finance Act 1996 as party in the case of the creditor relationship,
e
that relevant contract is treated by virtue of subsection (3) of that section as a contract for differences.
2
The credits and debits that would, apart from this paragraph, fall to be brought into account under this Schedule in respect of the derivative contract for the accounting period shall not be so brought into account.
3
In this paragraph —
“the equivalent deemed loan relationship” is the loan relationship to which, in the case of the creditor relationship, the company is treated as party under section 94A(2)(a) of the Finance Act 1996;
“gilt-edged security” has the meaning given by section 103(1) of the Finance Act 1996;
“index-linked gilt-edged security” means any gilt-edged security the amount of the payments under which is determined wholly or partly by reference to the retail prices index;
“the retail prices index” has the same meaning as in the Income Tax Acts (see section 833(2) of the Taxes Act 1988) .
.
16
In paragraph 46(2)(a) —
a
for “(a)” substitute “(c)”;
b
for “(f)” substitute “(e)”.
17
Omit paragraph 47.
PART 4
Consequential amendments
18
In Part 8 of Schedule 26 to the Finance Act 2002, in paragraph 42(2), omit “(within the meaning of Chapter 2 of Part 4 of that Act)”.
19
1
In Part 10 of Schedule 26 to the Finance Act 2002, paragraph 54 is amended as follows.
2
In sub-paragraph (1), insert each of the following definitions at the appropriate place —
“creditor relationship” has the meaning given by section 103(1) of the Finance Act 1996;”;
“debtor relationship” has the meaning given by section 103(1) of the Finance Act 1996;”.
Jim Murphy
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
27th August 2004


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
This Order may be cited as the Davies Lane Infant School (Change to School Session Times) Order 2004 and shall come into force on 6th August 2004.
Exemption from School Session Times Regulations
2
The Changing of School Session Times (England) Regulations 1999 shall not apply to the governing body of Davies Lane Infant School of Davies Lane, Leytonstone, E11 3DR.
Time Limit
3
This Order shall have effect until 31st August 2004.
David Miliband
Minister of State
Department for Education and Skills
6th July 2004


text:
Title and commencement
1
These Regulations may be cited as the Recovery of Agricultural Levies Due in Other Member States Regulations 2004 and shall come into force on 13th April 2004.
Amendment of the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004
2
The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 shall be amended as follows.
3
In regulation 8 (contested recovery) omit paragraph (2).
4
In Schedule 2 (adaptations) in paragraph 1 omit “other than agricultural levies of the European Community”.
Whitty
Parliamentary Under-Secretary of State,
Department for Environment, Food and Rural Affairs
18th March 2004


text:
Citation
1
This Order may be cited as the Immigration and Asylum Act 1999 (Commencement No. 16) Order 2004.
Commencement
2
Section 164 of the Immigration and Asylum Act 1999 shall come into force on 1st December 2004.
Des Browne
Minister of State
Home Office
16th November 2004


text:
Citation and commencement
1
This Order may be cited as the Communications Act 2003 (Consequential Amendments) Order 2004 and shall come into force on 22nd April 2004.
Insolvency (Northern Ireland) Order 1989
2
1
In Article 343(4)(c) (supplies of water, electricity, etc. ) of the Insolvency (Northern Ireland) Order 1989 , for the words “public telecommunications service” there shall be substituted “public electronic communications service”.
2
In this Article, “public electronic communications service” has the same meaning as in Chapter 1 of Part 2 of the Communications Act 2003.
3
The amendment in this Article extends to Northern Ireland only.
Town and Country Planning (General Permitted Development) Order 1995
3
1
In Part 24 of Schedule 2 (development by electronic communications code operators) to the Town and Country Planning (General Permitted Development) Order 1995 , the word “or” shall be inserted before “in accordance with the electronic communications code” wherever occurring.
2
In this Article, “electronic communications code” has the same meaning as in Chapter 1 of Part 2 of the Communications Act 2003.
3
The amendment in this Article extends to England and Wales only.
Stephen Timms,
Minister of State for Energy, E-commerce and Postal Services,
Department of Trade and Industry
29th March 2004


text:
Citation and commencement
1
These Regulations may be cited as the Greenhouse Gas Emissions Trading Scheme (Amendment) Regulations 2004 and shall come into force on 13th January 2005.
Amendment to the Greenhouse Gas Emissions Trading Scheme Regulations 2003
2
The Greenhouse Gas Emissions Trading Scheme Regulations 2003 (“the 2003 Regulations ”) shall be amended as follows —
a
in regulation 4(1), for “responsible authority” substitute “a responsible authority, the Secretary of State”;
b
after regulation 17(3), insert new paragraphs (4) to (8) as follows —
4
Subject to paragraph (5), the following charges shall be payable by the operator who holds a greenhouse gas emissions permit on 24 th January 2005 for the continued subsistence of such permit for (or, where the permit is granted after 24 th January 2005, the subsistence of the permit during the remainder of) the financial year 2004/2005 —
a
where the estimated 2005 emissions of the installation to which the permit relates are less than 50 kilotonnes, £2,260;
b
where the estimated 2005 emissions of the installation to which the permit relates are between 50 and 500 kilotonnes, £4,470; or
c
where the estimated 2005 emissions of the installation to which the permit relates are greater than 500 kilotonnes, £8,670.
5
An operator who has submitted an application to surrender the whole greenhouse gas emissions permit under regulation 15(1)(a) on or before 24th January 2005 shall not be required to pay the charge payable under paragraph (4) unless —
a
the application is withdrawn;
b
the application is refused and no notice of appeal against the refusal of the application is given before the expiry of the period mentioned in paragraph 2(1)(a) of Schedule 2, or where an appeal relates to an installation in Northern Ireland, paragraph 2(1)(a) of Schedule 4;
c
an appeal against the refusal of the application is withdrawn; or
d
the appropriate authority determines an appeal against the refusal of the application by affirming the refusal of the application.
6
A charge payable under paragraph (4) shall be payable within a period of 28 days beginning on the date on which notice of the estimated 2005 emissions and the charge is sent by the regulator to the operator.
7
If an operator has failed to pay a charge payable under paragraph (4), the regulator may revoke the greenhouse gas emissions permit under regulation 16.
8
In paragraph (4) —
“estimated 2005 emissions” means a reasonable estimate, in the opinion of the regulator, of the reportable emissions likely to be emitted from the installation in the calendar year 2005; and
“financial year” means a year beginning on 1st April and ending on 31 st March.
;
c
in regulation 29 —
i
in paragraph (1), for “or a responsible authority” substitute “, a responsible authority or the Secretary of State”; and
ii
in paragraph (2), after “responsible authority” insert “, the Secretary of State”; and
d
for regulation 32(1)(g) substitute the following —
g
to fail, before 25 th January 2005, to correct in writing to the Secretary of State any statement which–
i
he knows to be false or misleading in a material particular or which he made recklessly and is false or misleading in a material particular; and
ii
was made in writing to the Secretary of State before 13th January for the purpose of developing a national allocation plan;
.
Elliot Morley
Minister of State
Department of Environment, Food and Rural Affairs
21st December 2004


text:
Title, application and commencement
1
These Regulations may be cited as the Plastic Materials and Articles in Contact with Food (Amendment) (England) Regulations 2004, shall apply in relation to England only and shall come into force on 30th December 2004.
Amendments to the Plastic Materials and Articles in Contact with Food Regulations 1998
2
The Plastic Materials and Articles in Contact with Food Regulations 1998 shall be amended, in so far as they apply in relation to England, in accordance with regulations 3 to 6.
3
In regulation 2(1) (interpretation) —
a
at the end of the definition of “Commission Directive 2002/16” there shall be added “as amended by Commission Directive 2004/13/EC ” ;
b
at the end of the definition of “the Directive” there shall be added “as amended by Commission Directive 2004/1/EC ” .
4
In the following provisions, the figure “2006” shall be substituted for the figure “2005” —
a
regulation 4A(1)(a);
b
regulation 5(1)(b)(i);
c
regulation 8A(1);
d
section A of Part I of Schedule 1, at item 40 in column 4.
5
In Part I of Schedule 2, at item 27A in column 4 (restrictions and specifications), after the words “For use only as a blowing agent” there shall be added the words “Use prohibited as from 2nd August 2005”.
6
In regulation 10 (offences) —
a
for paragraph (19) there shall be substituted the following provision —
19
In any proceedings for an offence under regulation 3(1)(a) or (b) in relation to the requisite standards applicable to adhesives and materials and articles covered by a surface coating it shall be a defence to prove that —
a
the adhesive, material or article was brought into contact with food on or before 28th February 2003;
b
the date of filling (or subject to paragraph (24) of this regulation a coded indication of the date of filling) of the material or article concerned appeared on the adhesive, material or article at the time of sale; and
c
the labelling or marking with the particulars mentioned in subparagraph (b) at the time of sale complied with the requirements as regards labelling relating to durability contained in Article 2.1(a) of Directive 2000/13/EC of the European Parliament and of the Council.
;
b
paragraph (20) shall be omitted;
c
immediately after paragraph (22) there shall be added —
23
In any proceedings for an offence under regulation 3(1)(a) or (b) in relation to the sale as from 2nd August 2005 of a plastic material or article containing azodicarbonamide with reference number 36640 in Part I of Schedule 2 it shall be a defence to prove that —
a
the plastic material or article was brought into contact with food before 2nd August 2005;
b
the date of filling (or subject to paragraph (24) of this regulation a coded indication of the date of filling) of the plastic material or article concerned appeared on the plastic material or article at the time of sale; and
c
the labelling or marking with the particulars mentioned in subparagraph (b) at the time of sale complied with the requirements as regards labelling relating to durability contained in Article 2.1(a) of Directive 2000/13/EC of the European Parliament and the Council.
24
For the purposes of paragraph (19)(b) and paragraph (23)(b) of this regulation the date signified by a coded indication shall have been made available on request to the Food Standards Agency and the enforcement authority.
.
Signed by authority of the Secretary of State for Health
Melanie Johnson
Parliamentary Under Secretary of State,
Department of Health
23rd November 2004


text:
Title, commencement and interpretation
1
1
These Regulations may be cited as the Fees for Assessment of Active Substances (Third Stage Review) Regulations 2004 and shall come into force on 1st April 2004.
2
In these Regulations a reference to a numbered Article or a numbered Annex shall be construed as a reference to the Article so numbered of or the Annex so numbered to Commission Regulation ( EC ) No. 1490/2002 laying down further detailed rules for the implementation of the third stage of the programme of work referred to in Article 8(2) of Council Directive 91/414/ EEC and amending Regulation (EC) No. 451/2000 , as amended by Commission Regulation (EC) No. 1044/2003 .
Fees payable for third stage reviews
2
1
The fees payable in relation to each submission in respect of each active substance for which the United Kingdom is the designated rapporteur Member State under Annex I shall be in accordance with this regulation.
2
The fee for the administrative treatment and checking of data lists submitted in accordance with Article 6 and conducting the completeness check of dossiers in accordance with Article 9 shall be £5,000.
3
The fee for the evaluation in accordance with Article 10 of a dossier submitted under Article 7 shall be £127,000.
4
The fees under this regulation shall be paid as indicated in Article 17(2)(c) and (d) and Annex IV.
Revocation
3
The Fee for Initial Assessment of Active Substances for Pesticides Regulations 2003 shall be revoked.
Alun Michael
Minister of State
Department for Environment, Food and Rural Affairs
10th March 2004


text:
Citation and interpretation
1
1
This Order may be cited as the Commonhold and Leasehold Reform Act 2002 (Commencement No.5 and Saving and Transitional Provision) Order 2004.
2
In this Order, unless otherwise stated, references to sections and Schedules are references to sections of, and Schedules to, the Commonhold and Leasehold Reform Act 2002.
Provision coming into force in England and Wales
2
Section 180, in so far as it relates to the repeal in Schedule 14 of section 104, shall come into force in England and Wales on the day after that on which this Order is made.
Provisions coming into force in England on 28th February 2005
3
Subject to article 4, the following provisions shall come into force in England on 28th February 2005 —
a
section 126,
b
section 157, in so far as it relates to paragraph 15 of Schedule 10,
c
section 164, to the extent that it is not already in force,
d
section 165,
e
sections 166 and 167, to the extent that they are not already in force,
f
sections 168 to 170,
g
section 171, to the extent that it is not already in force,
h
in section 172, subsections (1) to (5), except to the extent that they relate to the application to the Crown of sections 21 to 22 of the Landlord and Tenant Act 1985, as substituted or inserted by sections 152 to 154 ,
i
section 176 and Schedule 13, to the extent that they are not already in force, and
j
section 180, in so far as it relates to the repeals in Schedule 14 of —
i
the definition of “the valuation date” in paragraph 1(1) of Schedule 6 to the Leasehold Reform, Housing and Urban Development Act 1993 ;
ii
section 82 of the Housing Act 1996 ; and
iii
in paragraph 18(2) of Schedule 10 to that Act, paragraph (b) and the word “and” before it.
Saving and transitional provision
4
1
During the period beginning with 28th February 2005 and ending on the date on which sections 121 to 124 come into force, paragraph 4(2) of Schedule 6 to the Leasehold Reform, Housing and Urban Development Act 1993 shall have effect as if, for “participating tenants”, there were substituted “persons who are participating tenants immediately before a binding contract is entered into in pursuance of the initial notice”.
2
Section 168 shall not have effect as regards notices served under section 146(1) of the Law of Property Act 1925 before 28th February 2005 in respect of a breach by a tenant of any covenant or condition.
3
The amendments made by section 170 shall not have effect as regards notices served under section 146(1) of the Law of Property Act 1925 (restriction on re-entry or forfeiture) before 28th February 2005.
Signed by authority of the Lord Chancellor
David Lammy
Parliamentary Under Secretary of State,
Department for Constitutional Affairs
16th November 2004
Signed by authority of the First Secretary of State
Keith Hill
Minister of State,
Office of the Deputy Prime Minister
16th November 2004


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance and Shipment of Equipment) (Penalties and Licences) Regulations 2004 and shall come into force on 17th May 2004.
2
In these Regulations —
“the EC Regulation ” means Council Regulation (EC) No. 798/2004 of 26th April 2004 concerning certain restrictive measures in respect of Burma ; and
“customs and excise Acts” has the same meaning as in section 1 of the Customs and Excise Management Act 1979 .
Offences
2
1
Any person who, except under the authority of a licence granted by the Secretary of State under these Regulations, directly or indirectly infringes any of the following prohibitions in the EC Regulation:
a
Article 2(a), prohibiting the grant, sale, supply or transfer of technical assistance related to military activities, and to the provision, manufacture, maintenance and use of arms and related material of all types, to any person, entity or body in, or for use in Burma;
b
Article 2(b), prohibiting the provision of financing or financial assistance related to military activities for any sale, supply, transfer or export of arms and related material to any person, entity or body in, or for use in Burma;
c
Article 2(c), prohibiting the participation, knowingly and intentionally, in activities the object or effect of which is to promote the transactions referred to in Article 2(a) or 2(b);
d
Article 3(a), prohibiting the sale, supply, transfer or export of equipment which might be used for internal repression, as listed in Annex I to the EC Regulation, whether or not originating in the Community, knowingly and intentionally, to any person, entity or body in, or for use in Burma;
e
Article 3(b), prohibiting the grant, sale, supply or transfer of technical assistance, related to the equipment listed in Annex I to the EC Regulation, to any person, entity or body in, or for use in Burma;
f
Article 3(c), prohibiting the provision of financing or financial assistance related to the equipment listed in Annex I to the EC Regulation, to any person, entity or body in, or for use in Burma;
g
Article 3(d), prohibiting the participation, knowingly and intentionally, in activities the object or effect of which is to promote the transactions referred to in Articles 3(a), (b) or (c),
shall be guilty of an offence and may be arrested.
Licences
3
1
Authorisation for the transactions set out in regulation 2, as provided for in Article 4 of the EC Regulation, shall in the United Kingdom be by way of a licence in writing granted by the Secretary of State.
2
If, for the purpose of obtaining a licence, any person,
a
makes any statement or furnishes any document or information which to his knowledge is false in a material particular, or
b
recklessly makes any statement or furnishes any document or information which is false in a material particular,
he shall be guilty of an offence; and any licence granted in connection with the application for which the false statement was made or the false document or information furnished shall be void as from the time it was granted.
3
Any person who, having acted under the authority of a licence granted under this Regulation, fails to comply with any of the requirements or conditions to which the licence is subject shall be guilty of an offence, unless -
a
the licence had been previously modified by the Secretary of State without that person’s consent, and
b
the alleged failure to comply would not have been a failure had the licence not been so modified.
Penalties
4
1
A person guilty of an offence under regulation 2, 3(2) or (3) shall be liable –
a
on conviction on indictment, to a fine or imprisonment for a term not exceeding two years or to both; or
b
on summary conviction, to a fine not exceeding the statutory maximum.
2
Notwithstanding that the offences in regulation 2 are not, by virtue of the term of imprisonment for which a person may be sentenced in respect of them, arrestable offences within the meaning of the Police and Criminal Evidence Act 1984 and the Police and Criminal Evidence (Northern Ireland) Order 1989 , section 24(1) of that Act (in England and Wales) and Article 26(2) of that Order (in Northern Ireland) shall apply to the offences as if they were mentioned therein, and the offences shall accordingly be arrestable offences within the meaning of the Act and the Order.
3
Section 138 of the Customs and Excise Management Act 1979 (provision as to arrest of persons) shall apply to the arrest of any person for any offences under regulation 2 as it applies to the arrest of any person for offences under the customs and excise Acts.
4
Sections 145 to 148 and 150 to 155 of the Customs and Excise Management Act 1979 (proceedings for offences, mitigation of penalties, proof and other matters) shall apply in relation to offences and penalties under these Regulations and proceedings for such offences as they apply in relation to offences and penalties and proceedings for offences under the customs and excise Acts.
5
Nothing in subsections (1) to (4) of section 145 of the said Act (institution of proceedings for offences under the customs and excise Acts to be by order of the Commissioners) shall prevent the institution of proceedings by the Secretary of State for any of the offences under regulation 2.
Revocation
5
The revocation specified in Schedule 1 to these Regulations shall have effect.
Nigel Griffiths,
Parliamentary Under Secretary of State for Small Business and Enterprise,
Department of Trade and Industry
11th May 2004


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the European Communities (Designation) ( No. 7) Order 2004 and shall come into force on 1st February 2005.
2
In this Order —
“ the Act ” means the European Communities Act 1972;
“Minister or government department” means a Minister of the Crown or government department, but does not include a Northern Ireland Minister or Northern Ireland department; and
“regulations” means regulations made pursuant to section 2(2) of the Act.
Designation of Ministers or departments
2
1
For the purposes of section 2(2) of the Act, the Ministers or government departments specified in column (1) of Schedule 1 to this Order are designated in relation to the matters specified in column (2) of the Schedule.
2
Where any Minister or government department is designated by this Order in relation to any matter, for which any other Minister or government department has been designated by this or any other Order for the purposes of section 2(2) of the Act, any of them may make regulations and, if regulations are made by more than one, they may do so jointly.
Designation of Northern Ireland departments
3
1
For the purposes of section 2(2) of the Act, any Northern Ireland department is designated in relation to the matters specified in Schedule 2 to this Order.
2
Regulations made by any Northern Ireland department pursuant to this Order shall form part of the law of Northern Ireland and not of any other part of the United Kingdom.
3
Where any Northern Ireland department is designated by this Order in relation to any matter, for which any Minister or government department is designated by this or any other Order for the purposes of section 2(2) of the Act, any of them may make regulations and, if regulations are made by more than one, they may do so jointly.
Designation of the National Assembly for Wales
4
1
For the purposes of section 2(2) of the Act, the National Assembly for Wales is designated in relation to the matters specified in Schedule 3 to this Order.
2
Regulations made by the National Assembly for Wales pursuant to this Order shall apply in relation to Wales only.
3
Where the National Assembly for Wales is designated by this Order in relation to any matter, for which any Minister or government department is designated by this or any other Order for the purposes of section 2(2) of the Act, any of them may make regulations and, if regulations are made by more than one, they may do so jointly.
Revocation of earlier designations
5
The Orders specified in column (1) of Schedule 4 to this Order are revoked in so far as they relate to the Ministers of departments specified in column (2) and the designations specified in respect of them in column (3).
A.K. Galloway
Clerk of the Privy Council


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Council Tax Benefit (Abolition of Restrictions) Regulations 2004 and shall come into force on 1st April 2004.
2
In these Regulations —
“the Council Tax Benefit Regulations ” means the Council Tax Benefit (General) Regulations 1992 .
Amendment of the Council Tax Benefit Regulations
2
1
The Council Tax Benefit Regulations are amended in accordance with the following provisions of this regulation.
2
In regulation 2(1), omit the definition of “valuation band”.
3
In regulation 51, omit paragraphs (2A) and (2B).
4
In paragraph 1 of Schedule 2 —
a
in sub-paragraph (1), omit the words “sub-paragraphs (3) and (4) and”;
b
omit sub-paragraphs (3) and (4).
Revocation
3
The Council Tax Benefit (General) Amendment Regulations 1997 , the Council Tax Benefit (General) Amendment Regulations 1998 , and regulation 9 of the Social Security (Welfare to Work) Regulations 1998 are revoked.
Signed by authority of the Secretary of State for Work and Pensions.
Chris Pond
Parliamentary Under-Secretary of State,
Department for Work and Pensions
26th January 2004


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Motor Vehicles (EC Type Approval) (Amendment) (No. 2) Regulations 2004.
2
These Regulations except regulation 5 shall come into force on 29th September 2004.
3
Regulation 5 shall come into force on 24th January 2010.
4
In these Regulations “the principal Regulations ” means the Motor Vehicles (EC Type Approval) Regulations 1998 .
Preliminary
2
The principal Regulations shall be further amended as follows.
Amendment to Regulation 3 (Interpretation)
3
In regulation 3(1) of the principal Regulations for the definition of “the Framework Directive” there shall be substituted the following —
“the Framework Directive” means Council Directive 70/156/ EEC as amended by amendments up to and including those effected by Commission Directive 2004/78/EC ;
.
Amendments to Schedule 1 (Separate Directives)
4
1
The Table in Schedule 1 to the principal Regulations shall be amended as follows.
2
In item 36 (Heating Systems), for the entries in the second, third and fourth columns there shall be substituted the following —
2001/56/EC† L292, 9.11.2001, p.21 2004/78/EC* L153, 30.4.2004, p.100
3
In item 39 (CO 2 emissions/fuel consumption), there shall be added in the third and fourth columns after the last entry —
2004/3/EC† L49, 19.2.2004, p.36
4
In item 47 (Speed limiters), there shall be added in the third and fourth columns after the last entry —
2004/11/EC† L44, 14.2.2004, p.19
5
After item 8 (Rear visibility), there shall be added the following item —
8A 2003/97/EC† L25, 29.1.2004, p.1 Indirect vision devices
Revocation
5
Item 8 (Rear visibility) in the Table in Schedule 1 to the principal Regulations is revoked and item 8A shall be renumbered item 8.
Signed by authority of the Secretary of State
Tony McNulty
Parliamentary Under Secretary of State,
Department for Transport
25th August 2004


text:
Title, commencement and application
1
1
These Regulations may be cited as the Salmonella in Laying Flocks (Survey Powers) (England) Regulations 2004 and shall come into force on 1 st December 2004.
2
These Regulations apply in relation to England only.
Interpretation
2
In these Regulations —
“authorised officer” means a person appointed by a local authority for the purpose of enforcing these Regulations;
“the Commission Decision” means Commission Decision 2004/665/ EC dated 22 September 2004 concerning a baseline study on the prevalence of Salmonella in laying flocks of Gallus gallus ;
“faecal and environmental material” means faeces, moist litter, dust and dusty material and any other material which the Technical Specifications require to be sampled;
“inspector” means a person appointed to be an inspector for the purpose of these Regulations by the Secretary of State;
“laying hen” means any bird of the species Gallus gallus that produces eggs for human consumption;
“local authority” means:
in any part of England where there is, within the meaning of Local Government Changes for England Regulations 1994 , a unitary authority for that local government area, that authority;
where there is not a unitary authority —
in a metropolitan district, the council of that district;
in a non-metropolitan county, the council of that county; or
in each London borough, the council of that borough;
in the city of London, the Common Council;
“premises” includes land with or without buildings but does not include any place used only as a dwelling; and
“the Technical Specifications” mean those technical specifications referred to at Article 5 of the Commission Decision as having been presented to the European Commission’s Standing Committee on the Food Chain and Animal Health on 15 th July 2004 and which are entitled “Baseline Study on the Prevalence of Salmonella in Laying Flocks of Gallus gallus in the EU – Technical Specifications”.
Selection of Premises
3
1
The Secretary of State shall be responsible for the selection of premises, in accordance with the Technical Specifications, for sampling.
2
An inspector may for the purposes of selecting premises for sampling in accordance with the Commission Decision and the Technical Specifications —
a
make inquiries of any person and request him to provide any information and documentation, including records, that appear to him to be, or likely to be, relevant;
b
examine, retain or copy any records including computerised records that appear to him to be, or likely to be, relevant; and
c
require the occupier or person in charge of those premises or any employee or agent of that occupier or person in charge of those premises to provide to him such assistance, co-operation, information and documentation including records, computerised or otherwise, as he may reasonably require.
Powers of Entry
4
1
An inspector shall, on producing, if requested, some duly authenticated document showing his authority, and on giving notice in writing, have the right at all reasonable hours to enter premises which have been selected for sampling, for the purpose of taking samples as required by the Commission Decision and for the purposes of regulation 9.
2
An authorised officer shall, if a relevant agreement has been entered into under regulation 9, on producing, if requested, some duly authenticated document showing his authority, have the right at all reasonable hours to enter premises for the purposes of regulation 9.
General Powers
5
1
An inspector, and an authorised officer if a relevant agreement has been entered into under regulation 9, shall have the following powers for the purposes set out in paragraph (3) —
a
to make inquiries of any person and request him to provide any information and documentation, including records, that appear to him to be, or likely to be, relevant;
b
to examine, retain or copy any records including computerised records that appear to him to be, or likely to be, relevant;
c
to take with him such vehicles and equipment as he considers necessary;
d
to be accompanied by such other persons as he considers necessary; and
e
to require the occupier or person in charge of those premises or any employee or agent of that occupier or person in charge of those premises to provide to him such assistance, co-operation, information and documentation including records, computerised or otherwise, as he may reasonably require.
2
An inspector, for the purpose of sampling required by the Commission Decision, may also take and retain samples of faecal and environmental material, in accordance with the Technical Specifications, as well as take all other samples that he considers necessary.
3
The purposes for which the powers in paragraph (1) may be exercised are —
a
in the case of an inspector, for sampling required by the Commission Decision and for the purpose of regulation 9; and
b
in the case of an authorised officer, for the purpose of regulation 9.
Notices
6
1
A notice in writing to be given to any person under regulation 4 may be given–
a
by delivering it to that person; or
b
by leaving it, or sending it in a pre-paid envelope addressed to that person, at the usual or last known place of business or residence of that person, or in the case of a body corporate or partnership at any place of business or the registered office of that body corporate or partnership.
2
A notice in writing given under regulation 4 may be sent to a person as an electronic communication (as defined in the Electronic Communications Act 2000 ), only if that person has consented to the use of that method of communication.
3
A notice in writing sent to a person as an electronic communication shall be regarded as sent when the text of it is received in a legible form.
Offences
7
Any person who–
a
intentionally obstructs any person acting under these Regulations;
b
without reasonable cause, fails to comply with requests under regulation 3(2)(c) and regulation 5(1)(e) above; or
c
provides to an inspector, an authorised officer or a person assisting an inspector or authorised officer, any information or documentation which he knows to be false or misleading,
shall be guilty of an offence.
Penalties
8
1
A person who is guilty of an offence under these Regulations shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.
2
Where a body corporate is guilty of an offence under these Regulations, and that offence is proved to have been committed with the consent or connivance of, or to have been attributable to any neglect on the part of —
a
any director, manager, secretary or other similar officer of the body corporate;
b
any person who was purporting to act in any such capacity; or
c
in the case of a partnership, a partner or person who was purporting to act as such,
any such person, as well as the body corporate or partnership, shall be guilty of the offence and be liable to be proceeded against and punished accordingly.
3
For the purposes of paragraph (3), “director”, in relation to a body corporate whose affairs are managed by its members, includes a member of the body corporate.
Enforcement
9
1
Subject to paragraph (2), the Secretary of State shall be responsible for enforcement of these Regulations.
2
The Secretary of State and a local authority may enter into an agreement under which the responsibilities of the Secretary of State under paragraph (1) shall be vested in the local authority instead of the Secretary of State and the local authority shall have those responsibilities during the currency of any such agreement.
Ben Bradshaw
Parliamentary Under Secretary of State,
Department for Environment, Food and Rural Affairs
3rd November 2004


text:
Citation, commencement, application and interpretation
1
1
This Order may be cited as the Fire and Rescue Services (England) Order 2004 and shall come into force on 1st October 2004.
2
This Order applies in relation to fire and rescue authorities in England only.
3
In this Order —
“ the Act ” means the Fire and Rescue Services Act 2004;
“operator” means the person who, as occupier or otherwise, has control of the premises, structure, lift or vehicle, as the case may be, in connection with the carrying on by him of a trade, business or other undertaking (whether or not for profit) and includes the keeper of a vehicle as defined in section 62(2) of the Vehicle Excise and Registration Act 1994 ; and
“premises” includes any place.
Power to charge for services
2
A fire and rescue authority is authorised to charge the person specified in column 2 of the table in the Schedule for the action taken by the authority specified in the corresponding entry in column 1 of the table, but not –
a
except in relation to entry 13 in the table, for extinguishing fires or protecting life and property in the event of fires, or
b
for emergency medical assistance.
The Fire and Rescue National Framework
3
For the purposes of section 21(6) of the Act the Fire and Rescue National Framework prepared by the Secretary of State and entitled “The Fire and Rescue National Framework 2004/05” (first edition) published by the Office of the Deputy Prime Minister in July 2004 shall have effect.
Signed by authority of the First Secretary of State
Phil Hope
Parliamentary Under Secretary of State,
Office of the Deputy Prime Minister
7th September2004


text:
1
These Regulations may be cited as the General Betting Duty (Amendment) Regulations 2004 and come into force on 1st April 2004.
2
Amend the General Betting Duty Regulations 2001 as follows —
a
in regulation 10(6), for “£600,000” substitute “£660,000”; and
b
in regulation 11(2)(b), for “£750,000” substitute “£825,000”.
M J Hanson
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground LONDON SE1 9PJ
17th March 2004


text:
1
1
This Order may be cited as the Crime (International Co-operation) Act 2003 (Savings) Order 2004 and shall come into force on 26th April 2004.
2
This Order shall not extend to Scotland.
2
1
In this Order —
“the 1990 Act ” means the Criminal Justice (International Co-operation) Act 1990 ; and
“the 2003 Act ” means the Crime (International Co-operation) Act 2003.
2
A reference in this Order to the coming into force of a provision of the 2003 Act is a reference to that provision being brought into force by the Crime (International Co-operation) Act 2003 (Commencement No. 1) Order 2004 .
3
1
The coming into force of the repeals made by Schedule 6 to the 2003 Act which are listed in paragraph (2) and of the paragraphs of Schedule 5 to the 2003 Act which are listed in paragraph (3) shall not affect —
a
any process (including a summons) or other document to which section 1 of the 1990 Act applies and which is received by the Secretary of State prior to 26th April 2004;
b
any summons or order to which section 2 of the 1990 Act applies and which is issued or made prior to 26th April 2004;
c
any letter of request issued under section 3 of the 1990 Act prior to 26th April 2004;
d
any nomination made by the Secretary of State under section 4(2) of the 1990 Act prior to 26th April 2004;
e
any reference to the Director of the Serious Fraud Office under section 4(2A) of the 1990 Act of a request to which section 4(1) of that Act applies or part of such a request made prior to 26th April 2004;
f
any warrant issued or order made by virtue of section 7 of the 1990 Act prior to 26th April 2004.
2
The repeals in Schedule 6 to the 2003 Act which are referred to in paragraph (1) are those relating to —
section 2 of the Criminal Justice Act 1987 ;
sections 1 to 4 and 7 of, and Schedules 1 and 4 to, the 1990 Act;
section 164(1) of the Criminal Justice and Public Order Act 1994 ; and
paragraph 49 of Schedule 1 to the Criminal Justice and Police Act 2001 .
3
The paragraphs of Schedule 5 to the 2003 Act which are referred to in paragraph (1) are —
paragraph 12;
paragraphs 14 to 16;
paragraphs 39 and 40; and
paragraphs 42 and 44.
4
The coming into force of the repeal of the provisions of the 1990 Act which are set out in Schedule 6 to the 2003 Act shall not apply in respect of any such provision as applied by Order in Council under section 32(4) of the 1990 Act .
Caroline Flint
Parliamentary Under-Secretary of State
Home Office
16th March 2004


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Medical Act 1983 (Amendment) Order 2002 (Transitional Provision) Order of Council 2004 and shall come into force on 1st November 2004.
2
In this Order —
“ the Act ” means the Medical Act 1983 ;
“the General Council ” means the General Medical Council;
“the Principal Order ” means the Medical Act 1983 (Amendment) Order 2002; and
“ the Registrar ” means the Registrar of the General Council.
3
In this Order any reference to an old paragraph in the Act shall be construed as a reference to that paragraph as it had effect immediately prior to its substitution by the Principal Order and a reference to a new paragraph of the Act shall be construed as a reference to that paragraph as substituted by the Principal Order.
Transitional provisions
2
1
Until the coming into force of new section 44(4) of the Act, if registration is refused under new section 44(1) or a person’s name is removed from the register in accordance with new section 44(3) of the Act —
a
the Registrar shall serve notification of the refusal or removal on that person;
b
the Registrar shall, on request, state in writing the reasons for the refusal or removal;
c
the person may appeal by giving notice to the General Council; and
d
any such appeal shall be determined by the General Council, or if the Council have delegated their function under this article to a committee, by that committee,
and new paragraph 8 of Schedule 4 to the Act shall apply to any notification served under paragraph (a).
2
If the appeal under paragraph (1) is successful the Registrar shall implement the Council’s or the committee’s decision.
3
If on the date of the coming into force of this Order any appeal under old section 44(4) of the Act is pending before the General Council or a committee, that appeal shall continue to be dealt with by the Council or the committee notwithstanding the coming into force of article 13 of the Principal Order and if the appeal is successful the Registrar shall implement the Council’s or the committee’s decision.
4
Where a person appeals under paragraph 37 of Schedule 2 to the Principal Order and that appeal is successful, the Registrar shall implement the Council’s or the committee’s decision.
A .K. Galloway
Clerk of the Privy Council


text:
Title and commencement
1
These Regulations may be cited as the Common Agricultural Policy Non-IACS Support Schemes (Appeals) (England) Regulations 2004 and shall come into force on 1st April 2004.
Interpretation
2
In these Regulations —
“appellant” means a person in respect of whom an initial determination has been made by or on behalf of the Secretary of State in connection with the administration of any of the Schemes listed in the Schedule to these Regulations and who wishes to have that initial determination reconsidered by or on behalf of the Secretary of State;
“relevant date” means the date on which the initial determination was made; and
“the Secretary of State” means the Secretary of State for Environment, Food and Rural Affairs.
Application
3
These Regulations shall apply in relation to appellants whose trading address or, where there is more than one such address, whose principal trading address, was in England at the relevant date.
Provision of appeals procedure
4
1
The Secretary of State may establish a procedure, to be applied at the request of any appellant, for the further consideration on her behalf of an initial determination made in relation to the appellant in respect of the administration of any of the Schemes listed in the Schedule, such procedure operating by way of appeal from the initial determination.
2
Any such procedure so established may provide for consideration of the initial determination by such persons (not exceeding three) as the Secretary of State may appoint for that purpose, with a view to their making a report of their conclusions in relation to the initial determination and a recommendation as to the manner in which the matter should be finally determined by her.
3
Where the Secretary of State establishes any such procedure as is mentioned in paragraph (2), she may —
a
pay to the persons so appointed such reasonable remuneration in respect of their functions under that procedure, and such travelling and other allowances, as she may determine; and
b
charge any appellant whose appeal is considered under the procedure so established such fee (not exceeding £100) as the Secretary of State may determine in respect of the costs incurred by her by virtue of the operation of that procedure in relation to the appeal in question.
Whitty
Parliamentary Under Secretary of State,
Department for Environment, Food and Rural Affairs
4th March 2004


text:
Citation and commencement
1
These Regulations may be cited as the Police (Amendment) Regulations 2004 and shall come into force on 1st January 2005.
Amendments to the Police Regulations 2003
2
For paragraph 1 of Schedule 1 to the Police Regulations 2003 (restrictions on the private lives of members of police forces) there is substituted the following paragraph–
1
1
A member of a police force shall at all times abstain from any activity which is likely to interfere with the impartial discharge of his duties or which is likely to give rise to the impression amongst members of the public that it may so interfere.
2
A member of a police force shall in particular–
a
not take any active part in politics;
b
not belong to any organisation specified or described in a determination of the Secretary of State.
Hazel Blears
Minister of State
Home Office
7th December 2004


text:
Citation
1
This Order may be cited as the Faith Primary School (Designation as having a Religious Character) Order 2004.
Designation of School
2
1
The Faith Primary School, Bute Street, off Fox Street, Liverpool, L5 3LA a voluntary aided school, is hereby designated as a school having a religious character.
2
The religious denomination in accordance with whose tenets religious education is, or may be, required to be provided at the school in accordance with Schedule 19 to the School Standards and Framework Act 1998 is Roman Catholic/Church of England.
Shan Scott
A Divisional Manager in the
Department for Education and Skills
15th December 2004


text:
Citation and commencement
1
1
This Order may be cited as the County of Derbyshire (Electoral Changes) Order 2004.
2
This Order shall come into force –
a
for the purpose of proceedings preliminary or relating to any election to be held on the ordinary day of election of councillors in 2005, on the day after that on which it is made;
b
for all other purposes, on the ordinary day of election of councillors in 2005.
Interpretation
2
In this Order –
“county” means the county of Derbyshire;
“existing”, in relation to an electoral division or ward, means the electoral division or ward as it exists on the date this Order is made; and
references to wards, unless the context otherwise requires, are references to district and borough wards in the county .
Electoral divisions of the county of Derbyshire
3
1
The existing electoral divisions of the county shall be abolished.
2
The county shall be divided into sixty-four electoral divisions which shall bear the names set out in column (1) of the Schedule.
3
Each electoral division shall comprise the area described in column (2) of the Schedule by reference to wards, parishes, or parish wards and the number of councillors to be elected for each electoral division shall be one.
Electoral registers
4
The Electoral Registration Officer for each district or borough in the county shall make such rearrangement of, or adaptation of, the register of local government electors as may be necessary for the purposes of, and in consequence of, this Order.
Revocation
5
The County of Derbyshire (Electoral Arrangements) Order (1980) is revoked, save for article 4.
Sealed with the seal of the Electoral Commission on the 28th day of October 2004
Sam Younger
Chairman of the Commission
28th October 2004
Jacqui Dixon
Secretary to the Commission
28th October 2004


text:
Citation and commencement
1
1
This Order may be cited as the Community Radio Order 2004.
2
This Order shall come into force on the day after the day on which it is made.
Interpretation
2
1
In this Order —
“the 1990 Act ” means the Broadcasting Act 1990 ;
“the 2003 Act ” means the Communications Act 2003;
“community” means —
the persons who live or work or undergo education or training in a particular area or locality, or
persons who (whether or not they fall within paragraph (a)) have one or more interests or characteristics in common;
“community radio licence” means a licence under Part 3 of the 1990 Act (as it has effect by virtue of this Order) to provide a community radio service;
“community radio service” means a local service having the characteristics set out in article 3;
“coverage area” means, in relation to a service provided under a local sound broadcasting licence, the area in the United Kingdom within which that service is capable of being received at a level satisfying such technical standards as have been laid down by OFCOM for the purposes of Part 2 of the Media Ownership (Local Radio and Appointed News Provider) Order 2003 in relation to such a service;
“local authority” has the meaning given in paragraph 1(1) of Part 1 of Schedule 2 to the 1990 Act;
“local service”, “national service” and “restricted service” each has the meaning given in section 245(4) of the 2003 Act;
“potential audience” means, in relation to any local service, the persons who reside within the coverage area for that service;
“social enterprise” means a business which has as its primary objective the support of one or more projects of a social nature (rather than the production of a financial profit);
“social gain” has the meaning given by paragraph (2).
2
In relation to a community radio service, “social gain” means the achievement, in respect of individuals or groups of individuals in the community that the service is intended to serve, or in respect of other members of the public, of the following objectives —
a
the provision of sound broadcasting services to individuals who are otherwise underserved by such services,
b
the facilitation of discussion and the expression of opinion,
c
the provision (whether by means of programmes included in the service or otherwise) of education or training to individuals not employed by the person providing the service, and
d
the better understanding of the particular community and the strengthening of links within it,
and may also include the achievement of other objectives of a social nature and, in particular, those mentioned in paragraph (3).
3
Those objectives are —
a
the delivery of services provided by local authorities and other services of a social nature and the increasing, and wider dissemination, of knowledge about those services and about local amenities;
b
the promotion of economic development and of social enterprises;
c
the promotion of employment;
d
the provision of opportunities for the gaining of work experience;
e
the promotion of social inclusion;
f
the promotion of cultural and linguistic diversity;
g
the promotion of civic participation and volunteering.
4
For the purposes of this Order, two local sound broadcasting licences overlap if (but only if) the potential audience of the service provided under either of those licences includes 50 per cent. or more of the potential audience of the service provided under the other licence.
5
In this Order, in relation to any service which is intended to serve more than one community, any reference to the community which that service is intended to serve shall be taken to include a reference to every such community.
6
In this Order, one person shall be treated as being connected with another person if he would be so treated for the purposes of Schedule 2 to the 1990 Act.
Characteristics of community radio services
3
1
It is a characteristic of community radio services that they are local services provided primarily —
a
for the good of members of the public, or of particular communities, and
b
in order to deliver social gain,
rather than primarily for commercial reasons or for the financial or other material gain of the individuals involved in providing the service.
2
It is a characteristic of every community radio service that it is intended primarily to serve one or more communities (whether or not it also serves other members of the public).
3
It is a characteristic of every community radio service that the person providing the service —
a
does not do so in order to make a financial profit by so doing, and
b
uses any profit that is produced in the provision of the service wholly and exclusively for securing or improving the future provision of the service, or for the delivery of social gain to members of the public or the community that the service is intended to serve.
4
It is a characteristic of every community radio service that members of the community it is intended to serve are given opportunities to participate in the operation and management of the service.
5
It is a characteristic of every community radio service that, in respect of the provision of that service, the person providing the service makes himself accountable to the community that the service is intended to serve.
Application of broadcasting legislation
4
The provisions of the 1990 Act and the 2003 Act shall have effect in relation to a community radio service with the modifications set out in the Schedule.
Amendment of the Media Ownership (Local Radio and Appointed News Provider) Order 2003
5
The Media Ownership (Local Radio and Appointed News Provider) Order 2003 shall be amended by inserting after article 2 the following article —
Community radio licences
2A
Nothing in this Order shall apply in respect of —
a
any local sound broadcasting service that is a community radio service, as defined by article 2(1) of the Community Radio Order 2004, or
b
any licence to provide such a service.
.
Disqualified persons
6
1
In addition to the modifications made by article 4 of, and the Schedule to, this Order, Part 2 of Schedule 2 to the Broadcasting Act 1990 shall have effect in relation to community radio licences as if the persons who are disqualified persons by virtue of that Part of that Schedule included, in relation to such licences, any person falling within paragraph (2).
2
Those persons are —
a
any person who is not a body corporate;
b
any body corporate falling within paragraph (3); and
c
any C4 company or S4C company that would not otherwise be a disqualified person by virtue of paragraph (3).
3
A body corporate falls within this paragraph if —
a
that body holds at least one relevant Broadcasting Act licence, or
b
that body is connected with a person who holds one or more such licences.
4
In this article, a relevant Broadcasting Act licence is a Broadcasting Act licence which is not a licence to provide one of the following services —
a
a community radio service;
b
a digital sound programme service;
c
a restricted service;
d
a radio licensable content service;
e
a restricted television service;
f
a television licensable content service.
Restrictions on holding of community radio licences
7
1
No body corporate may hold more than one community radio licence at any one time.
2
For the purposes of this article, any body corporate which is connected with another such body which holds such a licence shall be treated as if it also were a holder of that licence.
Tessa Jowell
Secretary of State for Culture Media and Sport
19th July 2004


text:
Title, commencement and application
1
1
These Regulations may be cited as the Natural Mineral Water, Spring Water and Bottled Drinking Water (Amendment) (England) Regulations 2004 and shall apply in relation to England only.
2
Subject to paragraph (3) below these Regulations shall come into force on 5th April 2004.
3
Regulations 5, 8(2), 11(a) and 12(2) shall come into force on 1st July 2004.
Amendments to the Natural Mineral Water, Spring Water and Bottled Drinking Water Regulations 1999
2
The Natural Mineral Water, Spring Water and Bottled Drinking Water Regulations 1999 shall be amended insofar as they apply to England in accordance with regulations 3 to 14.
3
1
In regulation 2 paragraph (1) after the definition of “the Agency” there shall be inserted the following definition —
“authorised ozone-enriched air oxidation technique” means —
a treatment with ozone–enriched air authorised and carried out in accordance with Schedule 5; or
in the case of water brought into England from other parts of the United Kingdom or from another EEA State a treatment which complies with Article 5 of Directive 2003/40 as implemented in that part of the United Kingdom or that EEA State.
.
2
In regulation 2 paragraph (1) after the definition of “Directive 98/83” there shall be inserted  —
“Directive 2003/40” means Commission Directive 2003/40/EC establishing the list, concentration limits and labelling requirements for the constituents of natural mineral waters and the conditions for using ozone–enriched air for the treatment of natural mineral waters and spring waters.
.
4
In regulation 7 paragraph (1) for sub–paragraph (a) there shall be substituted —
a
any treatment other than —
i
an authorised ozone–enriched air oxidation technique;
ii
a treatment referred to in sub–paragraph (a) or (d) of Article 4.1; or
5
After regulation 7 there shall be inserted —
7A
1
No person shall bottle any natural mineral water which, at the time of bottling, contains any substance listed in Schedule 6 at a level which exceeds the maximum limit specified in relation to that substance in that Schedule.
2
No person shall sell any natural mineral water bottled in contravention of paragraph (1).
3
The methods used for detection of the substances listed in Schedule 6 shall conform to the performance characteristics for analysis specified in Schedule 7.
4
For the purposes of paragraphs (1) and (2) above, where —
a
i
the water concerned exceeds the maximum limits specified in Schedule 6,
ii
the water concerned was bottled in another EEA State,
iii
the EEA State concerned had not, at the time of bottling, implemented Article 2(1) of Directive 2003/40, and
iv
the water was bottled prior to 1st January 2006 and at the date of bottling otherwise complied with Directives 80/777, 98/83 and the provisions of Directive 2003/40 which were in force in that EEA State; or
b
i
the water concerned exceeds the maximum limits specified in Schedule 6 relating to nickel and fluoride,
ii
the water concerned was bottled in another EEA State,
iii
the EEA State concerned had not, at the time of bottling, implemented Article 2(1) of Directive 2003/40 insofar as it relates to maximum limits for nickel and fluoride, and
iv
the water was bottled prior to 1st January 2008 and at the date of bottling otherwise complied with Directives 80/777, 98/83 and the provisions of Directive 2003/40 which were in force in that EEA State,
that water shall be deemed not to exceed the maximum limits specified in Schedule 6.
.
6
After regulation 9 there shall be inserted —
9A
No person shall bottle any natural mineral water, or sell natural mineral water which is bottled, if it has been treated with ozone–enriched air unless that treatment is an authorised ozone–enriched air oxidation technique.
.
7
For regulation 10 paragraph (3) there shall be substituted —
3
Natural mineral water shall be bottled in a bottle marked or labelled with —
a
where it has undergone the treatment of total or partial elimination of free carbon dioxide by exclusively physical methods, the indication “fully de–carbonated” or “partially de–carbonated” as appropriate;
b
where it has undergone an authorised ozone–enriched air oxidation technique, the words “water subjected to an authorised ozone–enriched air oxidation technique”, which shall appear in proximity to the analytical composition of characteristic constituents;
c
where its fluoride concentration exceeds 1.5 mg/l —
i
the words “contains more than 1.5 mg/l of fluoride not suitable for regular consumption by infants and children under 7 years of age”, which shall appear in proximity to the trade name and in clearly visible characters,
ii
the actual fluoride content in relation to the physico–chemical composition, which shall be included within the mandatory information referred to in paragraph (4) below; and
d
the mandatory information referred to in paragraph (4) below.
.
8
1
In regulation 10(5)(b), after “has undergone any of the treatments referred to in paragraph (3)(a)” there shall be inserted the words “or (b)”.
2
In regulation 10(5)(c) the word “or” shall be omitted, and at the end of sub–paragraph (d) there shall be added —
or
e
does not bear the labelling indications set out in sub–paragraph (c) of paragraph (3) above where required by that sub–paragraph.
.
9
In regulation 11(1) at the end of sub–paragraph (d) the word “and” shall be omitted and at the end of sub–paragraph (e) the following shall be inserted —
and
f
where the water has undergone an authorised ozone–enriched air oxidation technique, the bottle is marked or labelled with the words “water subjected to an authorised ozone–enriched air oxidation technique” which shall appear in proximity to the particulars in paragraph (3) of this regulation.
.
10
After regulation 11 there shall be inserted —
11A
No person shall cause any water to be bottled in a bottle marked or labelled with the description spring water, or sell any bottled water which is described as spring water, if it has been treated with ozone–enriched air unless that treatment is an authorised ozone–enriched air oxidation technique.
.
11
In regulation 17 —
a
after the number “7,” there shall be inserted “7A(1) or (2),”;
b
after the number “9,” there shall be inserted “9A,”;
c
after “11(1), (2), (3) or (5),” there shall be inserted “11A,”.
12
1
In regulation 18, after paragraph (3) there shall be added the following —
4
In any proceedings for an offence for contravening regulation 9A, 10(3)(b), 11(1)(f) or 11A it shall be a defence for the accused to prove that —
a
the water in respect of which the offence is alleged to have been committed was bottled and marked or labelled before 1st July 2004; and
b
the matters constituting the alleged offence would not have constituted an offence under these Regulations as they stood immediately before the coming into force of the Natural Mineral Water, Spring Water and Bottled Drinking Water (Amendment) (England) Regulations 2004.
.
2
In regulation 18, after the paragraph (4) inserted by paragraph (1) above there shall be added the following —
5
In any proceedings for an offence for contravening regulations 7A or 10(5)(e) it shall be a defence for the accused to prove that —
a
the water in respect of which the offence is alleged to have been committed was bottled and marked or labelled as the case may be, before 1st July 2004; and
b
the matters constituting the alleged offence would not have constituted an offence under these Regulations as they stood immediately before the coming into force of the Natural Mineral Water, Spring Water and Bottled Drinking Water (Amendment) (England) Regulations 2004.
.
13
1
In Schedule 1 Part I paragraph 2, sub–paragraph (c), for the words following “contains no substance” there shall be substituted the words —
listed in Schedule 6 at a level which exceeds the maximum limit specified in relation to that substance in that Schedule.
.
2
In Schedule 1 Part II paragraph 2, sub–paragraph (c), for the words following “contains no substance” there shall be substituted the words —
listed in Schedule 6 at a level which exceeds the maximum limit specified in relation to that substance in that Schedule.
.
14
After Schedule 4 there shall be added Schedules 5, 6 and 7 contained in the Schedule to these Regulations.
Consequential amendments
15
1
In Schedule 1 to the Food Safety (Sampling and Qualifications) Regulations 1990 (provisions to which those Regulations do not apply) the reference in the second column, opposite to the reference in the first column to the Natural Mineral Water, Spring Water and Bottled Drinking Water Regulations 1999 shall be amended insofar as it applies to England so as to read “ S.I.  1999/1540 as amended by S.I. 2000/656 , S.I. 2003/666 and S.I. 2004/656 ”.
2
In the Food Safety (General Food Hygiene) Regulations 1995 in paragraph (1) of regulation 2 (interpretation), in the definition of “water”, after the words “as amended by the Natural Mineral Water, Spring Water and Bottled Drinking Water (Amendment) (England) Regulations 2003” there shall be inserted the words “and the Natural Mineral Water, Spring Water and Bottled Drinking Water (Amendment) (England) Regulations 2004”.
Signed by authority of the Secretary of State for Health
Melanie Johnson
Parliamentary Under Secretary of State,
Department of Health
8th March 2004


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Aintree Hospitals National Health Service Trust (Establishment) Amendment Order 2004 and shall come into force on 20th September 2004.
2
In this Order, “the Establishment Order ” means the Aintree Hospitals National Health Service Trust (Establishment) Order 1991 .
Amendment of nature and functions of the trust
2
1
In article 3(1) of the Establishment Order (nature and functions of the trust) “5(1)(a)” shall be replaced by “5(1)”.
2
Article 3(2) of the Establishment Order (nature and functions of the trust) shall be replaced by the following —
2
The trust’s functions shall be to provide goods and services, namely hospital accommodation and services, for the purposes of the health service.
.
Amendment of the directors of the trust
3
Article 4 of the Establishment Order (directors of the trust) shall be replaced by the following —
4
1
The trust shall have, in addition to the chairman, 6 non-executive directors and 5 executive directors.
2
Since the trust is to be regarded as having a significant teaching commitment within the meaning of paragraph 3(1)(d) of Schedule 2 to the Act one of the non-executive directors shall be appointed from the University of Liverpool.
.
Signed by authority of the Secretary of State
John Hutton
Minister of State,
Department of Health
10th September 2004


text:
Citation and commencement
1
This Order may be cited as the Road Traffic (Special Parking Area) (GLA Roads and GLA Side Roads) Order 2004 and shall come into force on 15th November 2004.
Interpretation
2
In this Order —
“the 1984 Act ” means the Road Traffic Regulation Act 1984 ;
“the 1991 Act ” means the Road Traffic Act 1991; and
“the special parking area” means the area designated as a special parking area by article 3.
Designation of special parking area
3
The Secretary of State hereby designates as a special parking area the area consisting of all GLA roads and GLA side roads except —
a
Victoria Embankment (A3211) from Westminster Bridge to its junction with Northumberland Avenue; and
b
Westminster Bridge (A302) between its junction with Victoria Embankment and its junction with York Road.
Modification of the 1984 Act
4
1
Section 55 of the 1984 Act shall have effect in relation to Transport for London as if —
a
at the end of subsection (1) there were inserted —
and of the income from additional parking charges (within the meaning of section 74(12) of the Road Traffic Act 1991 ) received by it in respect of vehicles found within the special parking area and the expenditure incurred by them in the discharge of functions exercisable by them in relation to the special parking area by virtue of Part II of the Road Traffic Act 1991
; and
b
after subsection (1) there were inserted —
1A
In subsection (1) above references to “the special parking area” are to the area designated as a special parking area by the Road Traffic Special Parking Area (GLA Roads and GLA Side Roads) Order 2004.
2
Section 102(2) of the 1984 Act (charges for removal, storage and disposal of vehicles) shall have effect in relation to a vehicle found within the special parking area as if for paragraph (d) there were substituted —
d
a London authority shall be entitled to recover from any person responsible such charges as they may require in respect of the removal, storage and disposal of a vehicle removed from —
i
a parking place designated under section 6, 9 or 45 of this Act or otherwise provided or controlled by that authority, or
ii
a place where the vehicle was stationary in circumstances in which an offence would have been committed in respect of the vehicle but for section 76(3) of the Road Traffic Act 1991.
Modification of the 1991 Act
5
1
Section 70 of the 1991 Act (exemptions from provisions relating to the immobilisation of vehicles in parking places) shall have effect in relation to a vehicle found in the special parking area as if, in subsections (1) and (2), after “section 69(1)” in each place occurring, there were inserted “or section 77(4)”.
2
Section 71 of the 1991 Act (representations in relation to removal or immobilisation of vehicles) shall have effect in relation to a vehicle found in the special parking area as if, for subsection (4), there were substituted —
4
The grounds are —
a
that there were no reasonable grounds for the parking attendant concerned to believe that either —
i
the vehicle had been permitted to remain at rest in the parking place in circumstances specified in section 66(2)(a), (b) or (c) of this Act; or
ii
the vehicle had been permitted to remain at rest in a special parking area (other than in a designated parking place) in circumstances in which an offence would have been committed in respect of the vehicle but for section 76(3) of this Act;
b
that the vehicle had been permitted to remain at rest in the place in question by a person who was in control of the vehicle without the consent of the owner;
c
that the place at which the vehicle was at rest was neither a designated parking place nor in a special parking area;
d
in a case within subsection (1)(d) above, that, by virtue of an exemption given by section 70 of this Act, neither section 69 nor 77(4) of this Act applied to the vehicle at the time in question; or'
e
that the penalty or other charge in question exceeded the amount applicable in the circumstances of the case.
3
Section 74(12) of the 1991 Act (fixing of certain parking and other charges for London) shall have effect in relation to the special parking area as if, for “section 69 above”, there were substituted “section 69 or 77(4) of this Act”.
4
Section 79(2) of the 1991 Act (application to Crown and visiting forces) shall have effect in relation to a vehicle found in the special parking area as if, for “66 and 69 to 71”, there were substituted “66, 69 to 71, 76 and 77”.
5
Schedule 6 to the 1991 Act (parking penalties) shall have effect in relation to a vehicle found in the special parking area as if —
a
in sub-paragraph (c) of paragraph 2(4), for the words “the parking place” there were substituted the words “the place in question”, and
b
in sub-paragraph (d) of paragraph 2(4), the word “designation” were omitted.
Signed by authority of the Secretary of State
Tony McNulty
Minister of State,
Department for Transport
14th October 2004