text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Pension Protection Fund (Tax) (2005-06) Regulations 2005 and shall come into force on 3 rd August 2005.
2
These Regulations have effect for the period beginning on 6th April 2005 and ending on 5th April 2006 only.
Interpretation
2
1
In this regulation —
a
paragraph (2) gives the meaning of the abbreviated references to Acts and instruments used in these Regulations, and
b
paragraph (3) deals with other expressions used in these Regulations.
2
In these Regulations —
“the Pensions Act ” (without more) means the Pensions Act 2004 ;
“the 1988 Act ” means the Income and Corporation Taxes Act 1988 ;
“the 1992 Act ” means the Taxation of Chargeable Gains Act 1992 ;
“the 2003 Act ” means the Income Tax (Earnings and Pensions) Act 2003 ;
“the 2005 Order ” means the Pensions (Northern Ireland) Order 2005 .
3
In these Regulations —
“the Board of the Pension Protection Fund” means the body corporate established under section 107 of the Pensions Act;
“exempt approved scheme” means an exempt approved scheme within the meaning of Chapter 1 of Part 14 of the 1988 Act (see section 592(1) of that Act);
“the Fraud Compensation Fund” has the meaning given by regulation 3(1);
“fraud compensation payment” —
in England, Wales and Scotland means a fraud compensation payment within the meaning of Part 2 of the Pensions Act (see section 182(1) of that Act), and
in Northern Ireland means a fraud compensation payment within the meaning of Part 3 of the 2005 Order (see Article 165(1) of that Order);
“the Pension Protection Fund” has the meaning given by regulation 3(1);
“the Pensions Act Funds” has the meaning given by regulation 3(1);
“the Pensions Act levies” means the levies specified in paragraph (2) or (3) of regulation 3, as the case may require.
Meaning of “the Pension Protection Fund” and other expressions
3
1
In these Regulations —
“the Pension Protection Fund” means the Fund required to be held, managed and applied by the Board of the Pension Protection Fund under section 110(1)(a) of the Pensions Act;
“the Fraud Compensation Fund” means the Fund required to be held, managed and applied by the Board of the Pension Protection Fund under section 110(1)(b) of the Pensions Act;
“the Pensions Act Funds” means the Pension Protection Fund and the Fraud Compensation Fund.
2
In England, Wales and Scotland, “the Pensions Act levies” means —
a
the administration levy referred to in section 117(1) of the Pensions Act;
b
the initial levy referred to in section 174(1) of that Act;
c
the risk-based pension protection levy referred to in section 175(1)(a) of that Act;
d
the scheme-based pension protection levy referred to in section 175(1)(b) of that Act;
e
the fraud compensation levy referred to in section 189(1) of that Act;
f
a levy in respect of eligible schemes imposed by regulations made under section 209(7) of that Act (the Ombudsman for the Board of the Pension Protection Fund).
3
In Northern Ireland, “the Pensions Act levies” means —
a
the administration levy referred to in Article 103(1) of the 2005 Order;
b
the initial levy referred to in Article 157(1) of that Order;
c
the risk-based pension protection levy referred to in Article 158(1)(a) of that Order;
d
the scheme-based pension protection levy referred to in Article 158(1)(b) of that Order;
e
the fraud compensation levy referred to in Article 171(1) of that Order;
f
a levy in respect of eligible schemes imposed by regulations made under Article 191(3) of that Order (the PPF Ombudsman).
Application of the Tax Acts: general
4
1
The Tax Acts apply in relation to each of the Pensions Act Funds in the same way as they apply in relation to an exempt approved scheme.
2
The general rule in paragraph (1) is subject to the further provisions contained in these Regulations.
Application of the 1988 Act: further provisions
5
Section 592(2) of the 1988 Act (exemption from income tax in respect of investments) applies in respect of income derived from investments or deposits held for each of the Pensions Act Funds —
a
as if for “income tax” there were substituted “corporation tax”, and
b
as if after “income derived from investments or deposits” there were inserted “(including any profit, gain or loss on a loan relationship within the meaning of Chapter 2 of Part 4 of the Finance Act 1996 )”.
6
Section 592(3) of the 1988 Act (exemption from income tax in respect of underwriting commissions) applies in respect of underwriting commissions applied for the purposes of each of the Pensions Act Funds —
a
as if for “income tax” there were substituted “corporation tax”, and
b
as if for “under Chapter 8 of Part 5 of ITTOIA 2005 (income not otherwise charged)” there were substituted “under Case VI of Schedule D”.
7
Section 592(6A) of the 1988 Act (sums paid towards discharge of liability of an employer) applies in relation to the payment, by an employer, of any sum in respect of any of the Pensions Act levies as it applies in relation to the payment of any sum in or towards the discharge of any liability of an employer under the enactments specified in that subsection.
8
1
If at any time section 606 of the 1988 Act (default of scheme administrator etc. ) applies in relation to the Pension Protection Fund, the Board of the Pension Protection Fund shall be responsible for the discharge of all duties imposed on the administrator under Chapter 1 of Part 14 of the 1988 Act (whenever arising), and liable for any tax due from the administrator in the administrator’s capacity as such (whenever falling due).
2
Section 606 of the 1988 Act does not apply in relation to the Fraud Compensation Fund.
9
1
For the purposes of section 611AA of the 1988 Act (definition of the administrator), references to the administrator, in relation to the Pension Protection Fund, are to the person who is, or the persons who are, for the time being, appointed by the Board of the Pension Protection Fund to be responsible for the discharge of all duties imposed on the administrator under Chapter 1 of Part 14 of the 1988 Act.
2
Section 611AA of the 1988 Act does not apply in relation to the Fraud Compensation Fund.
10
Schedule 22 to the 1988 Act (reduction of pension fund surpluses) does not apply in relation to either of the Pensions Act Funds.
Application of the 1992 Act: further provisions
11
1
For the purposes of the 1992 Act, any gain accruing to the Board of the Pension Protection Fund from its disposal of investments shall not be a chargeable gain if, or to the extent that, at the time of the disposal, those investments were held by the Board, or on its behalf, for the purposes of one of the Pensions Act Funds.
2
In paragraph (1) “investments” includes futures contracts and options contracts.
3
This regulation is to be construed as one with the 1992 Act.
Application of the Finance Act 1996: further provisions
12
1
No credit or debit shall be required or allowed to be brought into account for the purposes of Chapter 2 of Part 4 of the Finance Act 1996 (loan relationships) in respect of the Pensions Compensation Board transfer in the case of the transferor.
2
In paragraph (1) “the Pensions Compensation Board transfer” means the transfer, by the Pensions Compensation Board to the Board of the Pension Protection Fund, of all property, rights and liabilities to which the Pensions Compensation Board was entitled immediately before the transfer.
Application of the 2003 Act: further provisions
13
Step 5 of section 54(1) of the 2003 Act (calculation of deemed employment payment under arrangements made by intermediaries) applies in relation to a payment, by the intermediary, of any sum in respect of any of the Pensions Act levies in the same way as it applies in relation to any contributions that may be deducted under that step.
14
Section 307 of the 2003 Act (exemption from employment income for death or retirement benefit provision made by employer) applies in relation to the payment of any sum in respect of any of the Pensions Act levies in the same way as it applies in respect of provision made by an employee’s employer for a retirement or death benefit.
15
1
Section 583 of the 2003 Act (unauthorised payments of pension income from approved retirement benefits schemes) applies in relation to a payment made out of funds which are held for the purposes of the Pension Protection Fund if the following two conditions are met.
2
The first condition is that the payment is not expressly authorised under Part 2 of the Pensions Act.
3
The second condition is that the payment is made to or for the benefit of —
a
an employee, or
b
an ex-spouse of an employee,
who has entitlements under a scheme for which the Board of the Pension Protection Fund has assumed responsibility under Chapter 3 of Part 2 of the Pensions Act.
Fraud compensation payments and other related payments
16
1
Receipt of a payment to which this regulation applies shall not be regarded as a disposal of an asset for the purposes of capital gains tax or for the purposes of corporation tax on chargeable gains.
2
This regulation applies to —
a
a fraud compensation payment under section 185 of the Pensions Act;
b
an interim payment under section 186 of the Pensions Act;
c
a fraud compensation payment under Article 168 of the 2005 Order;
d
an interim payment under Article 169 of the 2005 Order;
e
a payment made by the Board of the Pension Protection Fund under section 83 of the Pensions Act 1995 ;
f
a payment in anticipation made by the Board of the Pension Protection Fund under section 84 of that Act;
g
a payment made by the Board of the Pension Protection Fund under Article 81 of the Pensions (Northern Ireland) Order 1995 ;
h
a payment in anticipation made by the Board of the Pension Protection Fund under Article 82 of that Order.
Dave Watts
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
12th July 2005


type: legislation

jurisdiction: UK

text:
1
This Order may be cited as the Immigration (Designation of Travel Bans) (Amendment) Order 2005 and shall come into force on 6th December 2005.
2
For the Schedule to the Immigration (Designation of Travel Bans) Order 2000 there shall be substituted the Schedule set out in the Schedule to this Order.
3
The Immigration (Designation of Travel Bans) (Amendment No. 2) Order 2003 and the Immigration (Designation of Travel Bans) (Amendment) Order 2004 are revoked.
Tony McNulty
Minister of State
Home Office
1st December 2005


text:
Citation and commencement
1
This Order may be cited as the Road Traffic (Permitted Parking Area and Special Parking Area) (County of Buckinghamshire) (District of Chiltern) Order 2005 and shall come into force on 1st September 2005.
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 parking area” means the area designated as a permitted parking area and as a special parking area by article 4 of this Order.
Application
3
This Order applies to the whole of the district of Chiltern, except the entire length of the M25, including its on and off slip roads, within the district.
Designation of permitted parking area and special parking area
4
The Secretary of State hereby designates the area to which this Order applies as —
a
a permitted parking area; and
b
a special parking area.
Modification and application of Part II of the 1991 Act
5
Sections 66, 69 to 74, 78, 79 and 82 of, and Schedule 6 to, the 1991 Act, shall apply in relation to the parking area and as so applied shall have effect subject to the modifications specified in Schedule 1 to this Order.
Modification of other provisions
6
The 1984 Act shall be modified in relation to the parking area as specified in Schedule 2 to this Order.
Signed by authority of the Secretary of State
Derek Twigg
Parliamentary Under Secretary of State
Department for Transport
2nd August 2005


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Bedfordshire and Luton Community National Health Service Trust (Change of Name) (Establishment) Amendment Order 2005 and shall come into force on 13 th March 2005.
2
In this Order —
a
“the Establishment Order ” means the Bedfordshire and Luton Community National Health Service Trust (Establishment) Order 1999 ; and
b
“ the trust ” means the National Health Service trust established by the Establishment Order.
Change of name of trust and transitional provision
2
1
The trust shall be called the Bedfordshire and Luton Mental Health and Social Care Partnership National Health Service Trust instead of the Bedfordshire and Luton Community National Health Service Trust, and accordingly in article 1(2) of the Establishment Order in the definition of “the trust”, and in article 2 of the Establishment Order, for the words “Bedfordshire and Luton Community” there shall be substituted the words “Bedfordshire and Luton Mental Health and Social Care Partnership”.
2
The change of name effected by paragraph (1) shall not —
a
affect any right or obligation of any person; or
b
be taken as invalidating any instrument (whether made before or on or after the day on which this Order comes into force) which refers to the trust by its previous name,
and all instruments and other documents which refer to the trust under its previous name shall be construed as referring to it under its new name.
Amendment of nature and functions of the trust
3
1
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, and community health services, for the purposes of the health service.
.
2
The Schedule to the Establishment Order shall be deleted.
Increase in the number of non-executive directors of the trust
4
In article 4 of the Establishment Order (directors of the trust) “5 non-executive directors” shall be replaced by “6 non-executive directors”.
Signed by authority of the Secretary of State
John Hutton
Minister of State,
Department of Health
3rd March 2005


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 and shall come into force on 12th August 2005.
2
These Regulations have effect for accounting periods beginning on or after 1st January 2005.
Interpretation
2
In these Regulations —
“annual return society” means a non-directive friendly society which is required to submit an annual actuarial investigation to the Financial Services Authority under rule 5.1 of the Prudential Sourcebook (Friendly Societies) ;
“child trust fund business” has the meaning given by regulation 3 of the Child Trust Funds (Insurance Companies) Regulations 2004 ;
“directive friendly society” and “non-directive friendly society” have the meanings in the Prudential Sourcebook (Friendly Societies);
“individual savings account business” has the meaning given by regulation 3 of the Individual Savings Account (Insurance Companies) Regulations 1998 ;
“non annual return society” means a non-directive friendly society which is not required to submit an annual actuarial investigation to the Financial Services Authority under rule 5.1 of the Prudential Sourcebook (Friendly Societies);
“partnership pension society” has the meaning in the Prudential Sourcebook (Friendly Societies);
“pension business” —
in relation to any time before 6 th April 2006, has the meaning given by section 431B of the Taxes Act , and
in relation to any time on or after 6 th April 2006, has the meaning given by section 466(2B) of the Taxes Act;
“prescribed transactions” means any of the following transactions —
the transfer of business as between a friendly society which maintains a separate fund for long-term insurance business and a friendly society which does not do so,
the amalgamation of a friendly society which maintains a separate fund for long-term insurance business and a friendly society which does not do so,
the transfer of the whole or part of the business of a friendly society which does not maintain a separate fund for long-term insurance business to a company which is not a friendly society, and
the conversion of a friendly society which does not maintain a separate fund for long-term insurance business into a company which is not a friendly society,
and for the purposes of this definition a friendly society maintains a separate fund for long-term insurance business if it complies with rule 4.20 of the Prudential Sourcebook (Friendly Societies), whether that rule applies to it or voluntarily;
“the Prudential Sourcebook (Insurers)” means the Interim Prudential Sourcebook for Insurers made by the Financial Services Authority under the Financial Services and Markets Act 2000 ;
“the Prudential Sourcebook (Friendly Societies)” means the Interim Prudential Sourcebook for Friendly Societies made by the Financial Services Authority under the Financial Services and Markets Act 2000;
“the Taxes Act” means the Income and Corporation Taxes Act 1988.
3
In the Corporation Tax Acts, in their application to a friendly society —
“insurance business transfer scheme” means a scheme which effects —
the transfer of the whole or part of the business of a friendly society to another friendly society;
the amalgamation of two or more friendly societies;
the transfer of the whole or part of the business of a friendly society to a company which is not a friendly society;
the conversion of a friendly society into a company which is not a friendly society; or
the transfer of the whole or part of the long-term business of an insurance company to a friendly society.
Modification of section 43F of the Taxes Act
4
1
Paragraph (2) prescribes a modification of section 43F(1) of the Taxes Act so far as it applies to the life or endowment business carried on by non-directive friendly societies.
2
For the words from “required” to the end substitute —
made up for the purposes of an investigation into the financial condition of a non-directive friendly society under rule 5.1 or 5.2 of the Prudential Sourcebook (Friendly Societies).
.
Modifications of section 76 of the Taxes Act
5
1
Paragraphs (2) to (6) prescribe modifications to section 76 of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies, subject to paragraph (7).
2
In subsection (2), after “referable to” insert “taxable”;
3
In subsection (3), for “line 12, 22 or 25 of Form 40 (the revenue account)” substitute —
line 12 or 25 of Form 40 (the revenue account) or column 1 of line 49 of Form 41 (long-term insurance business: analysis of premiums and expenses)
.
4
In paragraph (a) of Step 1 in subsection (7), after “attributable to” insert “taxable”.
5
In subsection (8) —
a
after “attributable to” insert “taxable”;
b
in paragraph (b), for “the Prudential Sourcebook (Insurers)” substitute “the Prudential Sourcebook (Friendly Societies)”.
6
In subsection (11), before “basic life”, wherever those words occur, insert “taxable”.
7
The modifications in paragraphs (3) and (5)(b) only apply to a non-directive friendly society.
Modifications of section 431 of the Taxes Act
6
1
Paragraph (2) prescribes modifications of section 431 of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies, and paragraphs (3) to (6) prescribe modifications of that section so far as it applies to the life or endowment business carried on by non-directive friendly societies.
2
In subsection (2) insert the following definitions in the appropriate places —
“annual return society” means a non-directive friendly society which is required to submit an annual actuarial investigation to the Financial Services Authority under rule 5.1 of the Prudential Sourcebook (Friendly Societies);
“directive friendly society” and “non-directive friendly society” have the meanings in the Prudential Sourcebook (Friendly Societies);
“non annual return society” means a non-directive friendly society which is not required to submit an annual actuarial investigation to the Financial Services Authority under rule 5.1 of the Prudential Sourcebook (Friendly Societies);
“partnership pension society” has the meaning in the Prudential Sourcebook (Friendly Societies);
“the Prudential Sourcebook (Friendly Societies)” means the Interim Prudential Sourcebook for Friendly Societies made by the Financial Services Authority under the Financial Services and Markets Act 2000;
“tax exempt basic life assurance and general annuity business” means basic life assurance and general annuity business the profits arising from which are exempt from tax by virtue of section 460(1);
“taxable basic life assurance and general annuity business” means basic life assurance and general annuity business other than tax exempt basic life assurance and general annuity business;
“tax exempt class IV business” means —
business specified in section 466(1)(d) the profits arising from which are exempt from tax by virtue of section 460(1), and
business other than that specified in section 466(1)(d) the profits arising from which are exempt from tax by virtue of section 461(1) or 461B(1);
“taxable class IV business” means business specified in section 466(1)(d) other than tax exempt class IV business;
“valuation report” —
in the case of an annual return society, means the abstract of the actuary’s report referred to in rule 5.1(2) of the Prudential Sourcebook (Friendly Societies);
in the case of a non annual return society, means the abstract of the actuary’s report referred to in section rule 5.2(2) of the Prudential Sourcebook (Friendly Societies).
3
In subsection (2) for the definition of “liabilities” substitute —
“liabilities” —
in relation to an annual return society, means the liabilities of the society estimated as for the purposes of its valuation report (excluding any that have fallen due or been reinsured and any not arising under or in connection with policies or contracts effected as part of the society’s insurance business); and
in relation to a non annual return society means —
in the case of a society which has sent a valuation report as at the end of a period of account to the Financial Services Authority, the liabilities of the society estimated as for the purposes of its valuation report (excluding any that have fallen due or been reinsured and any not arising under or in connection with policies or contracts effected as part of the society’s insurance business), and
in the case of a society which has not sent a valuation report as at the end of a period of account to the Financial Services Authority but has caused the actuary to the society to prepare a report on the same basis as the actuary’s report referred to in rule 5.2(2) of the Prudential Sourcebook (Friendly Societies), the liabilities of the society estimated as for the purposes of that report (excluding any that have fallen due or been reinsured and any not arising under or in connection with policies or contracts effected as part of the society’s insurance business), and
in any other case, the liabilities of the society ascertained in accordance with subsections (7) to (9) and (13) below;
.
4
In subsection (2) for the definition of “periodical return” substitute —
“periodical return” —
in the case of an annual return society, means the FSC1 return within the meaning in Chapter 5 of the Prudential Sourcebook (Friendly Societies); and
in the case of a non annual return society, means the FSC2 return within the meaning in that Chapter;
.
5
In subsection (2) for the definition of “value” substitute —
“value” —
in relation to the assets of an annual return society, means the value of the assets as taken into account for the purposes of the society’s periodical return; and
in relation to the assets of a non annual return society means —
in the case of a society which has sent a valuation report as at the end of a period of account to the Financial Services Authority, the value of the assets as taken into account for the purposes of its valuation report,
in the case of a society which has not sent a valuation report as at the end of a period of account to the Financial Services Authority but has caused the actuary to the society to prepare a report on the same basis as the actuary’s report referred to in rule 5.2(2) of the Prudential Sourcebook (Friendly Societies), the value of the assets as taken into account for the purposes of that report, and
in any other case, the value of the assets ascertained in accordance with subsections (10) to (13) below;
.
6
At the end of the section add the following subsections —
7
For the purposes of paragraph (b)(iii) of the definition of “liabilities” in subsection (2) above the closing liabilities of a society for a period of account (“the relevant period of account”) shall be ascertained in accordance with the formula —
L 1 + ( ( L 2 - L 1 ) × T 1 T 2 )
where —
L1 is the liabilities as at the end of the last period of account (“the preceding period of account”) which precedes the relevant period of account and for which a relevant report is drawn up;
L2 is the liabilities as at the end of the first period of account (“the subsequent period of account”) which follows the relevant period of account and for which a relevant report is drawn up;
T1 is the number of days from the end of the preceding period of account to the end of the relevant period of account;
T2 is the number of days from the end of the preceding period of account to the end of the subsequent period of account;and where the formula is used to ascertain the closing liabilities for a period of account, the liabilities so ascertained shall be the opening liabilities for the next period of account.
8
Where, for those purposes, it is necessary to ascertain the liabilities in any case where a relevant report has not been drawn up at the end of the relevant period of account, the liabilities shall be estimated on a basis compatible with that used in the previous relevant report, having regard to any changes in the nature or extent of the society’s business since that report.
9
In any case where subsection (8) above has applied, subsection (7) above shall apply as soon as the society is able to ascertain the closing liabilities in accordance with the formula set out in that subsection; and all such adjustments to the liability to tax of the society shall be made, whether by assessment or otherwise, as may be required to give effect to subsection (7) above.
10
For the purposes of paragraph (b)(iii) of the definition of “value” in subsection (2) above the value of the assets of a society as at the end of a period of account (“the relevant period of account”) shall be ascertained in accordance with the formula —
V 1 + ( ( V 2 - V 1 ) × T 1 T 2 )
where —
V1 is the value of the assets at the end of the last period of account (“the preceding period of account”) which precedes the relevant period of account and for which a relevant report is drawn up;
V2 is the value of the assets as at the end of the first period of account (“the subsequent period of account”) which follows the relevant period of account and for which a relevant report is drawn up;
T1 is the number of days from the end of the preceding period of account to the end of the relevant period of account;
T2 is the number of days from the end of the preceding period of account to the end of the subsequent period of account;
and where the formula is used to ascertain the value of the assets as at the end of a period of account, the value so ascertained shall be the value of the assets at the beginning of the next period of account.
11
Where, for those purposes, it is necessary to ascertain the value of the assets in any case where a relevant report has not been drawn up at the end of the relevant period of account, the value of the assets shall be estimated on a basis compatible with that used in the previous relevant report, having regard to any changes in the nature or extent of the society’s business since that report.
12
In any case where subsection (11) above has applied, subsection (10) above shall apply as soon as the society is able to ascertain the value of the assets in accordance with the formula set out in that subsection; and all such adjustments to the liability to tax of the society shall be made, whether by assessment or otherwise, as may be required to give effect to subsection (10) above.
13
In subsections (7), (8), (10) and (11) above a “relevant report” means a valuation report or the report specified in paragraph (b)(ii) of the definition of “value” in subsection (2) above.
.
Meaning of “long-term insurance fund” for a society which does not maintain separate assets
7
1
In the case of a friendly society which does not maintain a separate fund for long-term business, the following section shall be treated as inserted after section 431AA of the Taxes Act —
Friendly societies: meaning of “long-term insurance fund”
431AB
1
“Long-term insurance fund” means the fund made up of —
a
assets held primarily for the purposes of long-term business carried on by a friendly society, and
b
the relevant fraction of each asset held neither primarily for the purposes of long-term business nor primarily for the purposes of some other specific business carried on by that society.
2
For the purposes of subsection (1) “the relevant fraction” means —
( 0.5 × ( OLB + CLB ) ) - ( 0.5 × ( OLA + CLA ) ) ( 0.5 × ( OTB + CTB ) ) - ( 0.5 × ( OTA + CTA ) )
where —
OLB and CLB are respectively the balances brought forward and carried forward in the fund accounts for those accounts within which the society conducts its long-term business;
OLA and CLA are respectively the opening and closing values of the assets already recognised at the beginning and end of the period of account as held for the purposes of long-term business carried on by the society;
OTB and CTB are respectively the total balances brought forward and carried forward on all the society’s fund accounts; and
OTA and CTA are respectively the opening and closing values of the assets already recognised at the beginning and end of the period of account as held for the purposes of long-term business or for the purposes of other specific business carried on by the society.
3
In calculating the values and balances for the purpose of determining the relevant fraction in subsection (2), a balance on a general management fund or a general reserve fund shall be excluded.
4
In subsection (2), references to balances brought forward and carried forward are references to balances brought forward and carried forward as shown in the society’s periodical return.
.
Modification of section 432 of the Taxes Act
8
1
Paragraph (2) prescribes a modification of section 432 of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
At the end of the section insert the following subsection —
3
Where a friendly society carries on both tax exempt class IV business and taxable class IV business, the business of each such category shall, for the purposes of the Corporation Tax Acts, be treated as though it were a separate business.
.
Modifications of section 432A of the Taxes Act
9
1
Paragraphs (2) and (4) prescribe modifications of section 432A of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies; and paragraph (3) prescribes a further modification of that section so far as it applies to the life or endowment business carried on by partnership pension societies.
2
After subsection (1A) insert the following subsections —
1B
Subsections (1C) to (1E) below apply where a friendly society with branches carries on more than one category of business.
1C
In a case where —
a
the society has caused the actuary to the society to prepare, as at the end of an accounting period and as at the end of the previous accounting period, reports prepared on the same basis as —
i
the society’s valuation report but which are limited to an investigation of the matters referred to in Rule 5.1(3) of the Prudential Sourcebook (Friendly Societies), or
ii
the society’s periodical return but which are limited to an investigation of the matters referred to in Rule 9.4(2) of the Prudential Sourcebook (Insurers),
in relation to the central body of the society (and not to any of its branches), and
b
the society so chooses,
the apportionment of the income, gains or losses of the central body shall be determined by reference to the liabilities and the value of the assets estimated for the purposes of those reports.
1D
Subject to subsection (1C) above, the apportionment shall be of the income, gains or losses of the society, together with all its branches.
1E
Where, by virtue of this section, income, gains or losses are referable to any of the following categories, namely —
a
individual savings account business,
b
child trust fund business,
c
pension business,
d
taxable basic life assurance and general annuity business, or
e
taxable class IV business,
that income, or those gains or losses, shall be attributable to the central body of the society and not to any of its branches unless the society shows that any business within any of those categories was written by a branch, in which case the income, gains or losses referable to any of those categories shall be attributed to any such branch in such manner as is just and reasonable.
.
3
After subsection (1E) (inserted by paragraph (2)) insert the following subsection —
1F
In the case of a partnership pension society, the definitions of “liabilities” and “value” in section 431(2) shall not apply, and any apportionment required by this section shall be made in such manner as is just and reasonable.
.
4
In subsection (2), for —
a
paragraph (d) substitute —
d
taxable basic life assurance and general annuity business;
da
tax exempt basic life assurance and general annuity business;
.
b
paragraph (f) substitute —
f
taxable class IV business; and
fa
tax exempt class IV business.
5
Where a non annual return society does not maintain a long-term insurance fund in respect of its life or endowment business, section 432A of the Taxes Act shall apply with the following modifications.
6
In subsection (6) for paragraph (a) substitute —
a
the numerator is the mean of the opening and closing liabilities of the category, reduced (but not below nil) by the mean of the opening and closing net values of any assets directly referable to the category; and
.
7
Omit subsection (8).
8
Omit paragraph (b) of subsection (9) and the word “and” which precedes it.
Modifications of section 432AA of the Taxes Act
10
1
Paragraphs (2) to (4) prescribe modifications of subsection (4) of section 432AA of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In paragraph (c) at the beginning, insert “taxable”.
3
After paragraph (c) insert the following paragraph —
ca
tax exempt basic life assurance and general annuity business;
.
4
For paragraph (d) substitute the following paragraphs —
d
taxable class IV business;
e
tax exempt class IV business.
Modifications of section 432AB of the Taxes Act
11
1
Paragraphs (2) and (3) prescribe modifications of section 432AB of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (3) before “basic” insert “taxable”.
3
In subsection (4) before “basic” insert “taxable”.
Modifications of section 432E of the Taxes Act
12
1
Section 432E of the Taxes Act shall apply to the life or endowment business of a friendly society with the following modifications.
2
In subsection (1), after the words “subsections (2) and (2A)” insert “or, as the case may be, subsection (2B)”.
3
After subsection (2A), the following subsection shall be treated as inserted —
2B
In a case where an amount is taken into account under subsection (2) of section 83 of the Finance Act 1989 by virtue of subsection (2F) of that section, the amount determined under subsection (2) above is increased by —
CAS × RPAS
where —
CAS and AS have the same meanings as in subsection (2) above; and
RP is the amount taken into account under subsection (2) of section 83 of the Finance Act 1989 by virtue of subsection (2F) of that section.
.
Modifications of section 436 of the Taxes Act
13
1
Paragraph (2) prescribes a modification of section 436 of the Taxes Act so far as it applies to the life or endowment business carried on by non annual return societies other than partnership pension societies.
2
At the end of subsection (3) add —
and
f
the opening liabilities and the closing liabilities of the society shall be ascertained in accordance with paragraph (b) of the definition of “liabilities” in subsection (2) of section 431, and the definition of “closing liabilities” in that subsection shall not apply.
.
3
Paragraph (4) prescribes a modification of section 436 of the Taxes Act so far as it applies to the life or endowment business carried on by partnership pension societies.
4
At the end add the following subsections —
6
Subject to subsection (9) below, subsection (7) below applies where the amount shown in respect of Item 3 of Part I of Schedule 7 to the Friendly Societies (Accounts and Related Provisions) Regulations 1994 (“the Item 3 amount”) is a positive amount; and subsection (8) below applies where the Item 3 amount is a negative amount.
7
The amount of the increase in liabilities to policy holders (that is to say, the excess of the society’s closing liabilities to policy holders over its opening liabilities to policy holders) that is taken into account for the purpose of computing the profits arising to the society from pension business shall be the Item 3 amount.
8
The amount of the decrease in liabilities to policy holders (that is to say, the excess of the society’s opening liabilities to policy holders over its closing liabilities to policy holders) that is taken into account for the purpose of computing the profits arising to the society from pension business shall be the Item 3 amount.
9
Subject to subsection (11) below, in a case where, for any period of account, income or gains arising to a society —
a
derive directly or indirectly from a transaction or transactions with a member or members of the society, and
b
exceed the amount of the income or gains which would have arisen to the society if any transaction mentioned in paragraph (a) above had been a transaction at arm’s length,
the closing liabilities of the society shall be reduced by the amount of the excess; but the opening liabilities for the next following period of account shall not be increased by the like amount.
10
For the purposes of subsection (9) above a person associated with a member shall be treated as a member; and “associated” shall be construed in accordance with section 783(10).
11
In any case where —
a
there has been a transaction consisting of the disposal of an asset to a friendly society (“the earlier disposal”),
b
section 17(1)(a) of the 1992 Act has applied on the earlier disposal,
c
the friendly society subsequently makes a disposal of the asset (“the later disposal”), and
d
subsection (9) above applies (or would, apart from this subsection, apply) to the later disposal,
any gains accruing to the society on the later disposal shall, for the purposes of subsection (9) above, be reduced by the excess (if any) of the amount treated, by virtue of the application of section 17(1)(a) of the 1992 Act, as the consideration for the earlier disposal over the actual amount of the consideration for the earlier disposal.
.
Modifications of section 437 of the Taxes Act
14
1
Paragraphs (2) and (3) prescribe modifications of section 437 of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (1C)(a), before “basic” insert “taxable”.
3
In subsection (1F) at the end insert —
“taxable basic life assurance and general annuity business” means basic life assurance and general annuity business the profits arising from which do not fall to be exempted from tax by virtue of section 460(1), and for the purposes of this definition it shall be assumed that the friendly society has made a claim for exemption from tax under that provision.
.
Modifications of section 438B of the Taxes Act
15
1
Paragraphs (2) and (3) prescribe modifications of section 438B of the Taxes Act so far as it applies to friendly societies.
2
In subsection (1) before “basic” insert “taxable”.
3
In subsection (3) before “basic” insert “taxable”.
Modifications of section 440 of the Taxes Act
16
1
The modifications of section 440 of the Taxes Act given in paragraphs (2) and (3) apply —
a
where a friendly society begins or ceases to maintain a separate fund for long-term insurance business, or
b
in relation to a prescribed transaction.
2
In subsection (1), for “If” substitute “Subject to subsection (4A) below, if”
3
After subsection (4) insert the following subsection —
4A
Subsection (1) above shall not have effect in relation to any assets which —
a
cease to be within the category set out in paragraph (e) of subsection (4) above and come within the category set out in paragraph (f) of that subsection, or
b
cease to be within the category set out in paragraph (f) of subsection (4) above and come within the category set out in paragraph (e) of that subsection.
.
4
Paragraph (5) prescribes a modification of section 440(4) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
5
For paragraph (d) substitute —
d
assets linked solely to taxable basic life assurance and general annuity business;
da
assets linked solely to tax exempt basic life assurance and general annuity business;
.
Modification of section 440A(2) of the Taxes Act
17
1
Paragraph (2) prescribes a modification of section 440A(2) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In paragraph (a), for sub-paragraph (iii) substitute —
iii
taxable basic life assurance and general annuity business, or
iv
tax exempt basic life assurance and general annuity business,
.
Modifications of section 441 of the Taxes Act
18
1
Paragraph (2) prescribes a modification of subsection (4) of section 441 of the Taxes Act so far as it applies to the life or endowment business carried on by non annual return societies; and paragraph (3) prescribes a modification of that section so far as it applies to the life or endowment business carried on by friendly societies.
2
Before paragraph (b) insert the following paragraph —
ab
the opening liabilities and the closing liabilities of the society shall be ascertained in accordance with paragraph (b) of the definition of “liabilities” in subsection (2) of section 431, and the definition of “closing liabilities” in that subsection shall not apply, and
.
3
After subsection (4) insert the following subsections —
4A
Profits (or any loss, to be computed on the same basis as the profits) arising to the society from its overseas life assurance business shall be divided into a taxable part and a tax exempt part.
4B
The division shall be made in the ratio which the mean of the opening and closing liabilities to policy holders in respect of taxable business bears to the mean of the opening and closing liabilities to policy holders in respect of tax exempt business.
4C
The profits referable to the taxable part or, as the case may be, any loss referable to the taxable part, shall be treated as income within Schedule D, and be chargeable or, as the case may be, allowable, under Case VI of that Schedule.
4D
In subsection (4B) above and in this subsection “tax exempt business” means overseas life assurance business the profits arising from which are exempt from tax by virtue of section 460(1); and “taxable business” means overseas life assurance business other than tax exempt business.
Modification of section 442A(1) of the Taxes Act
19
1
Paragraph (2) prescribes a modification of section 442A(1) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
Before “basic” insert “taxable”.
Modification of section 460(2) of the Taxes Act
20
1
Paragraph (2) prescribes a modification of section 460(2) of the Taxes Act .
2
After paragraph (b) insert the following paragraph —
ba
shall not apply to profits arising from individual savings account business or child trust fund business;
.
Modification of section 587B of the Taxes Act
21
1
Paragraph (2) prescribes a modification of section 587B of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (8)(b)(ii) before “basic” insert “taxable”.
Modifications of section 755A of the Taxes Act
22
1
Paragraphs (2) to (9) prescribe modifications of section 755A of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsections (3) and (10) before “BLAGAB apportioned profit”, in each place where those words occur, insert “taxable”.
3
In subsection (4) —
a
omit the word “or” immediately following paragraph (b);
b
after paragraph (c) insert —
or
d
tax exempt basic life assurance and general annuity business,
.
4
In subsection (6)(c) for “paragraphs (a) to (c)” substitute “paragraphs (a) to (d)”.
5
In subsection (11) —
a
before “BLAGAB” insert “taxable”;
b
in paragraph (b) at the end add “which is taxable”.
6
In subsection (11B)(b), before “BLAGAB profits” insert “taxable”.
7
In subsection (11C)(b), before “BLAGAB profits” insert “taxable”.
8
In subsection (12), in the definition of “BLAGAB apportioned profit” —
a
before “BLAGAB” insert “taxable”;
b
before “basic life assurance” insert “taxable”.
9
In subsection (13) —
a
Omit the word “or” immediately following paragraph (c);
b
in paragraph (d) before “basic life assurance” insert “taxable”;
c
after paragraph (d) insert —
or
e
tax exempt basic life assurance and general annuity business,
.
Modifications of section 804B of the Taxes Act
23
1
Paragraphs (2) to (5) prescribe modifications of section 804B of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
The modification of section 804B(4)(a) prescribed by paragraph (3)(a) shall not apply where section 804B(4) is applied by virtue of regulation 4(3) and (5) of the Double Taxation Relief (Surrender of Relievable Tax within a Group) Regulations 2001 .
3
In subsection (4) —
a
in paragraph (a) before “basic” insert “taxable”;
b
for paragraph (b) substitute —
b
taxable class IV business,
.
4
In subsection (5) —
a
in paragraph (a) before “basic” insert “taxable”;
b
for paragraph (b) substitute —
b
tax exempt basic life assurance and general annuity business; nor
c
taxable class IV business; nor
d
tax exempt class IV business.
.
5
In subsection (9) for the words from “other than” to “credit in respect of” substitute —
other than —
taxable basic life assurance and general annuity business, or
tax exempt basic life assurance and general annuity business, or
taxable class IV business, or
tax exempt class IV business,
credit in respect of
.
Modifications of section 804D of the Taxes Act
24
1
Paragraphs (2) to (4) prescribe modifications of section 804D of the Taxes Act so far as it applies to the life or endowment business carried on by non annual return societies.
2
In subsection (2) for the words from “by which” to the end substitute —
by which —
so much of the total of the amounts shown, in the society’s accounts for that period, in respect of Item 1 of Part I of Schedule 7 to the Friendly Societies (Accounts and Related Provisions) Regulations 1994 as is referable to that category of business,exceeds
so much of any commissions payable and any expenses of management incurred in connection with the acquisition of the business, as shown in those accounts in respect of Item 2(f) and (g) of Part I of that Schedule, as is referable to that category of business.
.
3
In subsection (4) for the words from “claims incurred” to the end substitute “total income of that category determined under subsection (2) above.”.
4
Omit subsection (5).
Modification of paragraph 5 of Schedule 19AA to the Taxes Act
25
1
Paragraph (2) prescribes a modification of paragraph 5 of Schedule 19AA to the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In sub-paragraph (5) for “or basic life assurance and general annuity business” substitute “, taxable basic life assurance and general annuity business or tax exempt basic life assurance and general annuity business”.
Modifications of section 82 of the Finance Act 1989
26
1
Where section 82(1)(b) of the Finance Act 1989 applies, as originally enacted, by virtue of paragraph 1(6) of Schedule 33 to the Finance Act 2003 —
a
in the case of a friendly society, subsection (1)(b) of that section shall be modified so that for “section 9.6 of the Prudential Sourcebook (Insurers)” there is substituted “rule 5.1 of the Prudential Sourcebook (Friendly Societies)”;
b
in the case of a non annual return society, at the end of that section there is treated as inserted —
9
Where a period of account ends on a day to which a valuation report has not been prepared, or begins on a day immediately following such a day, the amount of any unappropriated surplus on valuation for the purposes of subsections (1)(b) and (4) shall be the amount which was taken into account at the end of the last period of account for which a valuation report was prepared.
.
Modifications of section 82B of the Finance Act 1989
27
1
In the case of a non-directive friendly society, section 82B of the Finance Act 1989 shall apply with the following modifications.
2
In paragraph (a) of subsection (1), for “section 9.6 of the Prudential Sourcebook (Insurers)” substitute “Rule 5.1 of the Prudential Sourcebook (Friendly Societies)”.
3
In paragraph (b) of subsection (1), for “Rule 9.10(c) of the Prudential Sourcebook (Insurers)” substitute “Paragraph 2(6) of Appendix 4 to the Prudential Sourcebook (Friendly Societies)”.
4
Where that friendly society is not required to submit an annual actuarial investigation to the Financial Services Authority under Rule 5.1 of the Prudential Sourcebook (Friendly Societies) —
a
in subsection (2) for “the period of account immediately preceding the period of account in question” substitute —
the period of account for which a report was submitted which most closely precedes the period of account in question (“the most closely preceding period of account”)
;
b
in subsection (3), for “that immediately preceding period of account”, wherever those words occur, substitute “the most closely preceding period of account”.
Modification of section 83 of the Finance Act 1989
28
1
Paragraph (2) prescribes a modification of section 83 of the Finance Act 1989 so far as it applies to the life or endowment business carried on by annual return societies.
2
After subsection (2E) insert the following subsections —
2F
Where, in a case where the expenses charged in the management fund exceed the amount transferred from all revenue account funds, the amount determined in accordance with subsection (2G) below shall be taken into account as an increase in value of the assets of the long-term insurance fund.
2G
Subject to subsection (2I) below, that amount is the amount found by —
a
taking the aggregate amount of the society’s investment income recognised in the account of the management fund;
b
either adding any increase in value of the assets of the management fund, or subtracting any decrease in value of the assets of the management fund, as the case may be; and
c
multiplying the amount so found by the fraction specified in subsection (2H) below.
2H
That fraction is the fraction of which —
a
the numerator is the amount transferred from the revenue account recognised for the purposes of section 83A(2), and
b
the denominator is the amount transferred from all revenue account funds.
2I
Where, apart from this subsection, the amount determined in accordance with subsection (2G) above would be a negative amount, the amount determined in accordance with that subsection shall be taken to be nil.
.
Modification of section 83A of the Finance Act 1989 – annual return societies
29
1
Paragraph (2) prescribes a modification of section 83A of the Finance Act 1989 so far as it applies to the life or endowment business carried on by annual return societies.
2
For subsection (2) substitute —
2
The accounts recognised for the purposes of those sections are —
a
a revenue account included in, or supplied to the Financial Services Authority with, the society’s valuation report which contains items relating to the society’s life or endowment business in respect of the whole of the society’s long-term business;
b
any separate revenue account included in, or supplied to the Financial Services Authority with, the society’s valuation report which contains items relating to the society’s life or endowment business in respect of a with-profits fund (see subsection (6)).
2A
In subsection (2) above “life or endowment business” has the meaning given by section 466(1) of the Taxes Act 1988.
.
Modifications of section 83A of the Finance Act 1989 – non-annual return societies
30
1
Paragraphs (2) and (3) prescribe modifications of Section 83A of the Finance Act 1989so far as it applies to the life or endowment business carried on by non annual return societies.
2
For subsection (2) substitute —
2
The account recognised for the purposes of those sections is the income and expenditure account prepared in accordance with the requirements of the Friendly Societies (Accounts and Related Provisions) Regulations 1994.
.
3
Omit subsections (3) and (4).
Modifications of section 85 of the Finance Act 1989
31
1
Paragraph (2) prescribes a modification of section 85(1) and (2C) of the Finance Act 1989 so far as they apply to the life or endowment business carried on by friendly societies.
2
Before “basic life assurance”, wherever those words occur, insert “taxable”.
Modification of section 88(3A) of the Finance Act 1989
32
In the case of a friendly society, section 88(3A)(a) and (ab) of the Finance Act 1989 shall be modified by inserting “taxable” before “basic life assurance and general annuity business”.
Modification of paragraph 16 of Schedule 7 to the Finance Act 1991
33
1
Paragraph (2) prescribes a modification of paragraph 16 of Schedule 7 to the Finance Act 1991 so far as it applies to the life or endowment business carried on by friendly societies.
2
In sub-paragraph (7), in the definition of “general annuity contract”, for “referable to general annuity business” substitute “ “referable to taxable general annuity business”, and “taxable general annuity business” means general annuity business the profits arising from which do not fall to be exempted from tax by virtue of section 460(1) of the Taxes Act 1988, and for the purposes of this definition it shall be assumed that the friendly society has made a claim for exemption from tax under that provision”.
Modification of paragraph 17 of Schedule 7 to the Finance Act 1991
34
1
Paragraph (2) prescribes a modification of paragraph 17 of Schedule 7 to the Finance Act 1991 so far as it applies to the life or endowment business carried on by friendly societies.
2
In sub-paragraph (4), in the definitions of “X” and “Z”, before “basic life assurance” insert “taxable”.
Modifications of section 210B of the 1992 Act
35
1
In the case of a friendly society, section 210B of the Taxation of Chargeable Gains Act 1992 shall be modified as follows.
2
In subsection (7)(a), before “BLAGAB internal linked fund” insert “taxable”.
3
In subsection (8), for the definition of “BLAGAB internal linked fund” substitute —
“taxable BLAGAB internal linked fund” means an internal linked fund all the assets appropriated to which are linked solely to taxable basic life assurance and general annuity business,
.
Modifications of section 211ZA of the 1992 Act
36
1
In the case of a friendly society, section 211ZA of the Taxation of Chargeable Gains Act 1992 shall be modified as follows.
2
In subsection (7), before “basic life assurance and general annuity business” insert “taxable”.
3
In subsection (10), before “basic life assurance and general annuity business” insert “taxable”.
Modification of section 212 of the 1992 Act
37
1
Paragraph (2) prescribes a modification of section 212 of the 1992 Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (2) for “life reinsurance business” substitute “, life reinsurance business or tax exempt basic life assurance and general annuity business, ”.
Modification of section 213 of the 1992 Act
38
1
Paragraph (2) prescribes a modification of section 213(1A) of the 1992 Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In paragraph (a) before “basic life” insert “taxable”.
Modification of section 214(1) of the 1992 Act
39
1
Paragraph (2) prescribes a modification of section 214(1) of the 1992 Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In paragraph (c) before “basic life assurance” insert “taxable”.
Modifications of Schedule 11 to the Finance Act 1996
40
1
Paragraphs (2) and (3) prescribe modifications of Schedule 11 to the Finance Act 1996 so far as it applies to the life or endowment business carried on by friendly societies.
2
In paragraphs 2(1) and 4(1)(a) before “basic life assurance” insert “taxable”.
3
In paragraph 6 add the following definition at the end —
“taxable basic life assurance and general annuity business” has the meaning given by section 431(2) of the Taxes Act 1988.
.
Modifications of Schedule 11 to the Finance Act 1996 as modified in relation to capital redemption business
41
1
Paragraphs (2) and (3) prescribe modifications of Schedule 11 to the Finance Act 1996, as that Schedule is modified in relation to companies carrying on capital redemption business by regulation 15 of the Insurance Companies (Capital Redemption Business) (Modification of the Corporation Tax Acts) Regulations 1999 .
2
In paragraph 2(1) before “basic life assurance” insert “taxable”.
3
In paragraph 4(1), (2)(a), (7) and (10) before “basic life assurance”, wherever those words occur, insert “taxable”.
Modifications of paragraph 18 of Schedule 12 to the Finance Act 1997
42
1
Paragraphs (2) and (3) prescribe modifications of paragraph 18 of Schedule 12 to the Finance Act 1997 so far as it relates to the life or endowment business carried on by annual return societies.
2
In sub-paragraph (1) for “Chapter 9 of the Prudential Sourcebook (Insurers)” substitute “Chapter 5 of the Prudential Sourcebook (Friendly Societies)”
3
In sub-paragraph (2) for ““the Prudential Sourcebook (Insurers)” means the Interim Prudential Sourcebook for Insurers” substitute “ “the Prudential Sourcebook (Friendly Societies)” means the Interim Prudential Sourcebook for Friendly Societies”.
Modifications of paragraph 4 of Schedule 6 to the Finance Act 1999
43
1
Paragraphs (2) and (3) prescribe modifications of paragraph 4 of Schedule 6 to the Finance Act 1999 in relation to a reverse premium (within the meaning of that Schedule) brought into account by a friendly society carrying on life or endowment business.
2
In paragraph (3A) before “basic life assurance” insert “taxable”.
3
In paragraph (4) before “basic life assurance and general annuity business” insert “taxable”.
Modifications of section 256 of the Capital Allowances Act 2001
44
1
Paragraphs (2) and (3) prescribe modifications of section 256 of the Capital Allowances Act 2001 so far as it applies to the life or endowment business carried on by friendly societies.
2
In subsection (1)(a) before “basic life assurance and general annuity business” insert “taxable”.
3
In subsection (2)(a) before “basic life assurance and general annuity business” insert “taxable”.
Modification of paragraph 36 of Schedule 29 to the Finance Act 2002
45
1
Paragraph (2) prescribes a modification of paragraph 36 of Schedule 29 to the Finance Act 2002 so far as it applies to the life or endowment business carried on by friendly societies.
2
In sub-paragraph (3) after “carries on” insert “taxable”.
Supersession of earlier Regulations
46
In consequence of the provisions of these Regulations, the Regulations specified in column (1) of the Schedule shall (to the extent mentioned in column (3) of that Schedule) cease to have effect for accounting periods beginning on or after 1st January 2005.
Gillian Merron
Vernon Coaker
Two of the Lords Commissioners of Her Majesty’s Treasury
21st July 2005


text:
Citation
1
This Order may be cited as the St Luke’s CEC Primary School) (Designation as having a Religious Character) Order 2005.
Designation of School
2
1
The St Luke’s CEC Primary School, New Penkridge Road, Cannock, Staffordshire, WS11 1HN, 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 Church of England.
Shan Scott
A Divisional Manager in the
Department for Education and Skills
3rd May 2005


text:
Citation and commencement
1
These Regulations may be cited as the Landfill Allowances and Trading Scheme (England) (Amendment) Regulations 2005 and come into force on 9th May 2005.
Amendments to the Landfill Allowances and Trading Scheme (England) Regulations 2004
2
1
The Landfill Allowances and Trading Scheme (England) Regulations 2004 are amended as follows.
2
In regulation 20(1) for “£200” there is substituted “£150”.
Elliot Morley
Minister of State
Department for Environment, Food and Rural Affairs
22nd March 2005


text:
1
This Order may be cited as the Education (Leeds College of Music) (Transfer to the Higher Education Sector) Order 2005 and shall come into force on 1st August 2005.
2
On the date on which this Order comes into force Leeds College of Music shall cease to be a further education corporation and shall become a higher education corporation.
Bill Rammell
Minister of State
Department for Education and Skills
4th July 2005


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Immigration (Procedure for Formation of Civil Partnerships) Regulations 2005.
2
Subject to paragraph (3), these Regulations shall come into force on 5th December 2005.
3
This regulation, regulations 2 and 3 and Schedule 1 shall come into force on 14th November 2005.
2
In these Regulations —
a
“the 2004 Act ” means the Civil Partnership Act 2004; and
b
“civil partnership” means a civil partnership which exists under or by virtue of the 2004 Act.
Application for permission
3
1
A person seeking the permission of the Secretary of State to form a civil partnership in the United Kingdom under paragraph 2(1)(b) of Schedule 23 to the 2004 Act shall —
a
make an application in writing; and
b
pay a fee of £135 on the submission of the application.
2
The information set out in Schedule 1 to these Regulations is to be contained in or provided with the application.
3
The fee is to be paid to the Immigration and Nationality Directorate of the Home Office —
a
by a cheque or postal order crossed and made payable to “Home Office Certificates of Approval”; or
b
by means of any debit card or credit card which that Directorate accepts.
Specified classes of person
4
1
The following persons are specified for the purpose of paragraph 2(1)(c) of Schedule 23 to the 2004 Act —
a
persons who are settled in the United Kingdom; and
b
persons to whom Schedule 3 to the 2004 Act applies.
2
In this regulation, “settled in the United Kingdom” has the meaning given in paragraph 6 of the immigration rules (which are the rules laid before Parliament under section 3(2) of the Immigration Act 1971 ).
Specified registration authorities in England and Wales
5
1
The registration authorities in England and Wales listed in the left-hand column of Schedule 2 to these Regulations are specified for the purposes of paragraph 4(1)(a) of Schedule 23 to the 2004 Act.
2
An employee or officer or other person provided by a specified registration authority is a “relevant individual” for the purposes of paragraph 4(1)(b) and (2) of Schedule 23 to the 2004 Act if he —
a
is authorised by that authority to attest notices of proposed civil partnership; and
b
is located at the office specified in relation to that authority in the right-hand column of Schedule 2 to these Regulations.
Specified registration districts in Scotland
6
Every registration district in Scotland is specified for the purposes of paragraph 9(1)(a) of Schedule 23 to the 2004 Act.
Prescribed registrars in Northern Ireland
7
The registrar of every register office in Northern Ireland is prescribed for the purposes of paragraph 13(1)(a) of Schedule 23 to the 2004 Act.
Amendment to the Immigration (Procedure for Marriage) Regulations 2005
8
1
The Immigration (Procedure for Marriage) Regulations 2005 are amended as follows.
2
In Schedule 2 to those Regulations, after the words “Whether he has previously been married”, insert on both occasions “or formed a civil partnership”.
Tony McNulty
Minister of State
Home Office
19th October 2005


text:
Citation and commencement
1
1
These Regulations may be cited as the Water Supply Licence (Application) Regulations 2005 and shall come into force in accordance with paragraph (2).
2
Regulations 1, 2 and 3 shall come into force on 11th July 2005 and all other regulations shall come into force on 1st August 2005.
Interpretation
2
1
In these Regulations —
“ the Act ” means the Water Industry Act 1991;
“application” means an application for–
a water supply licence ,
the variation of a retail licence so that it gives also the supplementary authorisation , or
the variation of a combined licence so that it gives only the retail authorisation ,
and “applicant” shall be construed accordingly;
“the Authority” means, until the coming fully into force of section 36(1) of the Water Act 2003 (transfer to the Authority and the Consumer Council for Water of functions, property etc ) the Director, and thereafter, the Water Services Regulation Authority; and
“working day” means any day which is not a Saturday, Sunday or any other day on which the offices of the Authority are closed for business.
2
Unless the contrary intention appears, any reference in these Regulations to a section is a reference to a section of the Act.
Form and manner of application
3
1
An application shall —
a
be made to the Authority in such form and manner, and
b
contain, or be accompanied by, such information and documents,
as the Authority shall determine in guidance issued under these Regulations.
2
Subject to paragraph (3), before issuing guidance under paragraph (1), the Authority shall consult such persons as it considers appropriate.
3
Paragraph (2) shall not apply where the Authority has consulted such persons as it considers appropriate before 11th July 2005.
4
The Authority shall publish the guidance issued under paragraph (2) in such manner as the Authority considers appropriate for the purpose of bringing it to the attention of persons likely to be affected by it.
5
The Authority may from time to time revise the guidance issued under paragraph (1).
6
Before revising any guidance under paragraph (5), the Authority shall consult such persons as it considers appropriate.
7
Paragraph (4) applies to guidance revised under paragraph (5) as it applies to guidance issued under paragraph (1).
8
The Authority may require an applicant in any particular case to submit such additional information or documents as the Authority determines are necessary for determining the application.
Application fees
4
An application shall be accompanied by the relevant fee specified in Schedule 1 to these Regulations.
Timing and manner of publication of notice of application
5
1
As soon as reasonably practicable after the Authority decides that a valid application has been made, it shall notify the applicant in writing.
2
For the purposes of paragraph (1), a notification shall be treated as made in writing if transmitted to the applicant by facsimile transmission or electronic mail.
3
The period after the making of an application within which a notice of application shall be published by the applicant under section 17F(2) shall expire at 17.00 hours on the tenth working day after the day on which the Authority notifies the applicant that a valid application has been made.
4
The particulars required to be contained in a notice of application published under section 17F(2) are —
a
in relation to an application for a water supply licence, the particulars specified in Part 1 of Schedule 2 to these Regulations; and
b
in relation to an application for the variation of a retail licence so that it gives also the supplementary authorisation, the particulars specified in Part 2 of Schedule 2 to these Regulations.
5
The notice of application published under section 17F(2) shall be published on the applicant’s website or in such other manner as the applicant considers appropriate for the purpose of bringing it to the attention of persons likely to be affected by it.
6
On or as soon as reasonably practicable after the day on which the applicant publishes a notice of application under section 17F(2), the Authority shall publish a copy of that notice on the Authority’s website.
7
Section 17F(2) and (3) shall not apply in relation to an application for the variation of a combined licence so that it gives only the retail authorisation.
Representations or objections with respect to an application
6
1
Any representations or objections with respect to a notice of application published under section 17F(2) shall be received by the Authority no later than 17.00 hours on a day specified by that notice.
2
For the purposes of paragraph (1), the day specified shall be the twentieth working day after the day of publication of the relevant notice of application on the Authority’s website.
Elliot Morley
Minister of State,
Department for Environment, Food and Rural Affairs
16th June 2005


text:
PART 1
GENERAL
Citation, commencement and interpretation
1
1
This Order may be cited as the Medicines for Human Use (Prescribing) (Miscellaneous Amendments) Order 2005 and shall come into force on 30th June 2005.
2
In this Order —
“the POM Order ” means the Prescription Only Medicines (Human Use) Order 1997 ;
“the Prescribing Order ” means the Medicines for Human Use (Prescribing) Order 2005 ;
“the Pharmacy and General Sale Order ” means the Medicines (Pharmacy and General Sale — Exemption) Order 1980 .
PART 2
AMENDMENT OF THE PRESCRIBING ORDER
Amendment of article 1 of the Prescribing Order
2
In article 1 of the Prescribing Order (citation, commencement, extent and interpretation), in paragraph (4) —
a
after the definition of “registered midwife”, insert the following definition —
“registered optometrist” means a person whose name is entered in the register of optometrists maintained under section 7(a) of the Opticians Act 1989 ;
;
b
in the definition of “relevent register” —
i
in paragraph (b) omit “and”;
ii
in paragraph (c), after “that register;” insert “and”; and
iii
after paragraph (c), insert —
d
in relation to a registered optometrist, the register of optometrists maintained under section 7(a) of the Opticians Act 1989;
;
c
in the definition of “supplementary prescriber” —
i
in paragraph (c), omit “or”;
ii
in paragraph (d), after “radiographers: diagnostic or therapeutic,” insert “or”; and
iii
after paragraph (d), insert —
e
a registered optometrist,
.
PART 3
AMENDMENT OF THE POM ORDER
Amendment of article 1 of the POM Order
3
In article 1 of the POM Order (citation, commencement and interpretation), in paragraph (2) —
a
after the definition of “the Act”, insert the following definition —
“additional supply optometrist” means a person who is registered as an optometrist, and against whose name particulars of the additional supply speciality have been entered in the relevant register;
;
b
in the definition of “relevant register” —
i
in paragraph (b) omit “and”;
ii
in paragraph (c), after “that register” insert “; and”; and
iii
after paragraph (c), insert —
d
in relation to a registered optometrist, the register of optometrists maintained under section 7(a) of the Opticians Act 1989;
;
c
in the definition of “supplementary prescriber” —
i
in paragraph (c), omit “or”;
ii
in paragraph (d), after “radiographers: diagnostic or therapeutic;” insert “or”; and
iii
after paragraph (d), insert —
e
a registered optometrist,
.
Amendment of article 7 of the POM Order
4
In article 7 (exemption for parenteral administration in an emergency to human beings of certain prescription only medicines) —
a
for “Chlorpheniramine Injection”, substitute “Chlorphenamine Injection”;
b
for “Cobalt Edetate Injection”, substitute “Dicobalt Edetate Injection”;
c
omit “Dextrose Injection Strong B.P.C.” and “Diphenhydramine Injection”;
d
after “Glucagon injection”, insert “Glucose Injection 50%”; and
e
for “Mepyramine Injection”, substitute “Naloxone Hydrochloride”.
Amendment of article 13A of the POM Order
5
In article 13A of the POM Order (exemptions relating to prescriptions given by nurses), in paragraph (1) —
a
in paragraph (c), omit “or”;
b
in paragraph (d), after “radiographers: diagnostic or therapeutic,”, insert “or”; and
c
after paragraph (d), insert —
e
a registered optometrist,
.
Amendment of Schedule 3A to the POM Order
6
In the table in Schedule 3A of the POM Order (substances which may be prescribed, administered or directed for administration by extended formulary nurse prescribers and conditions for such prescription or administration) —
a
after the entry for “Bemiparin sodium” , insert the following entry —
Benzylpenicillin sodium Parenteral
;
b
omit the entries for “Levomepromazine (methotrimeprazine) maleate” and “Levomepromazine (methotrimeprazine) hydrochloride”; and
c
in the entry for “Vaccine – Combined Tetanus, diphtheria, acullular pertussis, inactivated poliomyelitis and haemophilus influenza type B” , in column 1, for “acullular pertussis”, substitute “acellular pertussis”.
Amendment of Schedule 5 to the POM Order
7
1
In the table in Part I of Schedule 5 to the POM Order (exemption from restrictions on sale or supply) —
a
in paragraph 5, in column 2, omit “Physostigmine sulphate”; and
b
after paragraph 6, insert the following paragraphs —
6A Persons lawfully conducting a retail pharmacy business within the meaning of section 69.
6A Medicinal products not for parenteral administration, which are prescription only medicines by reason only that they contain any of the following substances:
Acetylcysteine
Atropine sulphate
Azelastine hydrochloride
Dicofenac sodium
Emedastine
Homotropine hydrobromide
Ketotifen
Levocabastine
Lodoxamide
Nedocromil sodium
Olopatadine
Pilocarpine hydrochloride
Polymyxin B/bacitracin
Polymyxin B/trimethoprim
Sodium cromoglycate.
6A The sale or supply shall be subject to the presentation of an order signed by an additional supply optometrist. 6B Additional supply optometrists . 6B Prescription only medicines specified in column 2 of paragraph 6A .
6B The sale or supply shall be only —
in the course of their professional practice, and
in an emergency.
.
2
In the table in Part II of Schedule 5 to the POM Order (Exemptions from the restriction on supply), after paragraph 3, insert the following new paragraph —
3A Persons employed or engaged in the provision of lawful drug treatment services. 3A Ampoules of sterile water for injection containing not more than 2 ml of sterile water. 3A The supply shall be only in the course of provision of lawful drug treatment services.
.
PART 4
AMENDMENT OF THE PHARMACY AND GENERAL SALE ORDER
Amendment of article 1 of the Pharmacy and General Sale Order
8
In article 1 of the Pharmacy and General Sale Order (citation, commencement and interpretation), in paragraph (2) —
a
after the definition of “the Act”, insert the following definition —
“additional supply optometrist” means a person who is registered as an optometrist, and against whose name particulars of the additional supply speciality have been entered in the relevant register;
;
b
for the definition of “registered ophthalmic optician”, substitute —
“registered optometrist” means a person whose name is entered in the register of optometrists maintained under section 7(a) of the Opticians Act 1989;
;
c
in the definition of “relevant register” —
i
in paragraph (b) omit “and”;
ii
in paragraph (c), after “that register” insert “; and”; and
iii
after paragraph (c), insert —
d
in relation to a registered optometrist, the register of optometrists maintained under section 7(a) of the Opticians Act 1989;
;
d
in the definition of “supplementary prescriber” —
i
in paragraph (c), omit “or”;
ii
in paragraph (d), after “radiographers: diagnostic or therapeutic,” insert “or”; and
iii
after paragraph (d), insert —
e
a registered optometrist,
.
Amendment of Schedule 1 to the Pharmacy and General Sale Order
9
1
In the table in Part 1 of Schedule 1 —
a
in paragraph 2, in column 1, for “registered ophthalmic opticians”, substitute “registered optometrists”; and
b
after paragraph 2, insert the following new paragraph —
2A. Additional supply optometrists
2A.Medicinal products which are prescription only medicines by reason only that they contain any of the following substances:
Acetylcysteine
Atropine sulphate
Azelastine hydrochloride
Dicofenac sodium
Emadastine
Homotropine hydrobromide
Ketotifen
Levocabastine
Lodoximide
Nedocromil sodium
Olopatadine
Pilocarpine hydrochloride
Polymyxin B/bacitracin
Polymyxin B/trimethoprim
Sodium Cromoglycate
2A.The sale or supply shall be only in the course of their professional practice and only in an emergency.
.
2
In the table in Part II of Schedule 1, after paragraph 6, insert the following new paragraph —
6A. Persons employed or engaged in the provision of lawful drug treatment 6A. Ampoules of sterile water for injection containing not more than 2 ml of sterile water. 6A. The supply shall be only in the course of provision of lawful drug treatment services.
.
Signed by authority of the Secretary of State for Health
Jane Kennedy
Minister of State for Quality and Patient Safety,
Department of Health
6th June 2005
Sealed with the Official Seal of the Department of Health, Social Services and Public Safety
D. C. Gowdy
Permanent Secretary
Department of Health, Social Services and Public Safety
6th June 2005


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Companies (Summary Financial Statement) (Amendment) Regulations 2005, and shall come into force on 1st October 2005.
2
In these Regulations, “the 1995 Regulations ” means the Companies (Summary Financial Statement) Regulations 1995 .
Interpretation
2
1
Regulation 2 of the 1995 Regulations (interpretation) is amended as follows.
2
In the definition of “full accounts and reports” —
a
after “(if any)” insert “, the operating and financial review (if any)”, and
b
for “or directors' remuneration report” substitute “, directors' remuneration report or operating and financial review”.
3
Omit the definition of “listed public company”.
Cases in which sending of summary financial statement prohibited
3
1
Regulation 3 of the 1995 Regulations (cases in which sending of summary financial statement prohibited) is amended as follows.
2
In paragraph (1), omit “listed public”.
3
After paragraph (1) insert —
1A
A company may not send a summary financial statement to an entitled person instead of copies of its full accounts and reports in respect of any financial year for which no auditors' report has been made under section 235 of the 1985 Act .
Ascertainment of entitled person’s wishes
4
1
Regulation 4 of the 1995 Regulations (ascertainment of entitled person’s wishes) is amended as follows.
2
In paragraph (1), omit “ listed public”.
Consultation by notice
5
1
Regulation 5 of the 1995 Regulations (consultation by notice) is amended as follows.
2
In paragraph (1) —
a
omit “ listed public”,
b
in sub-paragraph (b), for “directors' report for that year” substitute “, in the case of a quoted company, directors' remuneration report for that year, and may contain additional information derived from the directors' report or (in the case of a quoted company) the operating and financial review for that year”,
c
after sub-paragraph (b) insert —
bb
in the case of a quoted company, state that, if a full copy of its operating and financial review is not sent to the entitled person, that review will be published on a web site, and that the summary financial statement will state the address of the web site, the place on it where the review may be accessed, and how it may be accessed;
and
d
for sub-paragraph (e) substitute —
e
state that the summary financial statement will contain a statement by the company’s auditors as to whether —
i
the summary financial statement is consistent with the company’s annual accounts and, in the case of a quoted company, directors' remuneration report, and where information derived from the directors' report or operating and financial review is included in the statement, with that report or review,
ii
the summary financial statement complies with the requirements of section 251 of the 1985 Act and of these Regulations, and
iii
the auditors' report on the company’s annual accounts was qualified or unqualified.
Relevant consultation
6
1
Regulation 6 (relevant consultation) is amended as follows.
2
In paragraph (1), omit “ listed public”.
Provisions applying to all companies and groups
7
1
Regulation 7 of the 1995 Regulations (provisions applying to all companies and groups) is amended as follows.
2
In paragraph (1), omit “ listed public”.
Companies and groups other than banking and insurance companies and groups
8
1
Regulation 8 of the 1995 Regulations (companies and groups other than banking and insurance companies and groups) is amended as follows.
2
In paragraphs (1) and (2) —
a
at the beginning insert “Subject to regulation 10A,”, and
b
omit “listed public”.
Banking companies and groups
9
1
Regulation 9 of the 1995 Regulations (banking companies and groups) is amended as follows.
2
In paragraphs (1) and (2) —
a
at the beginning insert “Subject to regulation 10A,”, and
b
omit “listed public”.
Insurance companies and groups
10
1
Regulation 10 of the 1995 Regulations (insurance companies and groups) is amended as follows.
2
In paragraphs (1) and (2) —
a
at the beginning insert “Subject to regulation 10A,”, and
b
omit “listed public”.
Companies and groups preparing accounts in accordance with the IAS Regulation
11
After regulation 10 of the 1995 Regulations insert —
10A
The summary financial statement of a company that is required to prepare group accounts and prepares IAS group accounts or, in the case of a company that is not required to prepare group accounts, prepares IAS individual accounts, must be in the form and contain the information required by Schedule 3A to these Regulations, so far as applicable to such a company.
Form and content of summary financial statement of non-banking or insurance companies and groups
12
1
Schedule 1 to the 1995 Regulations (form and content of summary financial statement of non-banking or insurance companies and groups) is amended as follows.
2
In paragraph 1(2) after “(if any)” insert “, the operating and financial review (if any)”.
3
Omit paragraph 2 (summary directors' report).
4
In paragraph 3(3), omit item (i) (dividends).
5
After paragraph 3 insert —
Dividends
3A
The summary financial statement shall also contain the information concerning recognised and proposed dividends included in the full accounts and reports.
6
At the end of paragraph 4(1) insert “, and shall also contain the information required by paragraph 3A above”.
7
In paragraph 7, for “after any adjustments” to the end substitute “taking account of any adjustments to corresponding amounts made in the full accounts and reports”.
Form and content of summary financial statement of banking companies and groups
13
1
Schedule 2 to the 1995 Regulations (form and content of summary financial statement of banking companies and groups) is amended as follows.
2
In paragraph 1(2), after “annual accounts” insert “, the directors' remuneration report (if any), the operating and financial review (if any)”.
3
Omit paragraph 2 (summary directors' report).
4
In paragraph 3(3), omit item (k) (dividends).
5
After paragraph 3 insert —
Dividends
3A
The summary financial statement shall also contain the information concerning recognised and proposed dividends included in the full accounts and reports.
6
At the end of paragraph 4(1) insert “, and shall also contain the information required by paragraph 3A above”.
7
In paragraph 7, for “after any adjustments” to the end substitute “taking account of any adjustments to corresponding amounts made in the full accounts and reports”.
Form and content of summary financial statement of insurance companies and groups
14
1
Schedule 3 to the 1995 Regulations (form and content of summary financial statement of insurance companies and groups) is amended as follows.
2
In paragraph 2(2), after “annual accounts” insert “, the directors' remuneration report (if any), the operating and financial review (if any)”.
3
Omit paragraph 3 (summary directors' report).
4
In paragraph 4(3), omit item (l) (dividends).
5
After paragraph 4 insert —
Dividends
4A
The summary financial statement shall also contain the information concerning recognised and proposed dividends included in the full accounts and reports.
6
At the end of paragraph 5(1) insert “, and shall also contain the information required by paragraph 4A above”.
7
In paragraph 8, for “after any adjustments” to the end substitute “taking account of any adjustments to corresponding amounts made in the full accounts and reports”.
Form and content of summary financial statement for companies and groups preparing IAS accounts
15
The Schedule to these Regulations (form and content of summary financial statement of companies and groups preparing accounts in accordance with international accounting standards) is inserted after Schedule 3 to the 1995 Regulations as Schedule 3A.
Transitional provision
16
1
Where a company (whether or not a listed public company) has, before 1st October 2005, ascertained in accordance with regulation 4 of the unamended 1995 Regulations that an entitled person does not wish to receive copies of the full accounts and reports, it may send a summary financial statement to such an entitled person in place of the full accounts and reports.
2
In paragraph (1) —
a
“unamended 1995 Regulations” means the 1995 Regulations without the amendments contained in these Regulations, and disregarding any references to the company being a listed public company, and
b
“full accounts and reports” is construed in accordance with regulation 2 of the unamended 1995 Regulations.
Repeal of spent provisions
17
Omit the following provisions of the 1995 Regulations —
a
regulation 11(2) (saving in respect of financial years beginning before 23rd December 1994), and
b
paragraphs 1 and 9 to 12 of Schedule 3 (spent transitional provisions concerning insurance companies and groups).
Gerry Sutcliffe
Parliamentary Under Secretary of State
3rd August 2005


text:
Citation, commencement and interpretation.
1
1
These Regulations may be cited as the Community Health Councils (Amendment) Regulations 2005 and will come into force on 1 April 2005.
2
In these Regulations “the Principal Regulations” (“ y Prif Reoliadau ”) means the Community Health Councils Regulations 2004 .
Amendment of regulation 1(2) of the Principal Regulations
2
1
In regulation 1(2) of the Principal Regulations, the following definition is inserted at the appropriate point in alphabetical order
“Board member” (“ aelod o'r Bwrdd ”) means a member of the Board of Community Health Councils in Wales established pursuant to regulation 23 of these Regulations
.
2
The following words are omitted from the definition of “member” (“ aelod ”): “or a member of the CHC Board as the case may be”.
Revocation and re-enactment with changes of regulation 3 of the Principal Regulations
3
Regulation 3 of the Principal Regulations is revoked and replaced by the following:
Term of office of members
3
1
Subject to regulation 8 (eligibility of members for re-appointment), the term of office of any member appointed or re-appointed on or after 1 April 2005 is between one and five years as specified by the appointing body on appointment.
2
Where a new Council is to be established under section 20A(2)(b) of the Act for the district or part of a district of an existing Council, the Assembly may determine that the office of any member of the existing Council will cease immediately before the establishment of the new Council.
3
Where a Council is abolished under section 20A(2)(b) of the Act, the Assembly may determine that the office of any member of the abolished Council will cease immediately.
Addition of regulation 3A to the Principal Regulations
4
Following regulation 3 of the Principal Regulations, there is inserted the following new regulation 3A:
Term of office of members — transitional arrangements for members already appointed by the appointing body as at 31 March 2005
3A
The term of office of any member already appointed by the appointing body as at 31 March 2005 will be the remainder of that member’s current term of office.
Amendment of regulation 8 of the Principal Regulations.
5
1
The words “paragraph (2) and to regulation 9” in regulation 8(1) of the Principal Regulations are removed and the words “paragraphs (2) and (3)” inserted in their place.
2
Regulation 8(2) of the Principal Regulations is revoked and replaced with the following:
2
A person may serve a maximum of ten years as a member of a Council.
3
Following the new regulation 8(2) there is inserted
3
When calculating the ten year period referred to in paragraph (2) above, all periods of service as a member in any Council will be aggregated, including, but not limited to, service in a Council that has had its district altered and in a Council that has been abolished.
Addition of regulation 8A to the Principal Regulations.
6
Following regulation 8 of the Principal Regulations the following is inserted:
Eligibility of members for re-appointment — transitional provisions
8A
1
Those members who were appointed prior to 1 April 2005 may, in accordance with regulation 3A, serve out the remainder of their current term of office, notwithstanding that this may result in them serving more than the ten year maximum prescribed in regulation 8 above.
2
Once those members referred to in paragraph (1) above have served their current term of office they will, for the avoidance of doubt, be subject to the provisions of regulation 8.
Amendment of regulation 12 of the Principal Regulations
7
Following the words “wholly of members” in the second line of regulation 12(3) of the Principal Regulations there are inserted the following words, “and, if required, officers”.
Amendment of regulation 23 of the Principal Regulations
8
Following regulation 23(d) of the Principal Regulations, the following will be added:
e
establishing a complaints procedure in accordance with regulation 23A.
Addition of regulation 23A to the Principal Regulations
9
Following regulation 23 of the Principal Regulations, the following will be added:
Complaints Procedure
23A
1
The Board must make provision about the handling and consideration of complaints made about the exercise of any of the functions of a Council or the Board.
2
Before the complaints procedure devised by the Board in accordance with paragraph (1) above is implemented, the Board must first obtain the Assembly’s approval of the procedure.
Amendment of regulation 24 of the Principal Regulations
10
1
A “(1)” is inserted in front of the words “The CHC Board” and the word “Board” is inserted in front of the word “members” in regulation 24 of the Principal Regulations.
2
Following regulation 24(1) of the Principal Regulations there are inserted the following new paragraphs:
2
Only members and officers of Councils are eligible for appointment as a Board member.
3
The term of office of a Board member will be up to three years, as specified on appointment.
Amendment of Regulation 26 of the Principal Regulations
11
Before the word “members” in the ninth line of regulation 26(1) of the Principal Regulations insert the word “Board”.
Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998
D. Elis-Thomas
The Presiding Officer of the National Assembly
8 March 2005