text:
Citation, commencement, application and interpretation
1
1
These Regulations may be cited as the Local Authorities (Capital Finance and Accounting) (Amendment) (England) Regulations 2007 and shall come into force for the purposes of this regulation and regulations 3 and 5 on 30th March 2007 and for all other purposes on 1st April 2007.
2
These Regulations apply only in relation to local authorities in England .
3
Regulations 3 and 7 shall not apply to parish councils and charter trustees .
4
In these Regulations, “the Principal Regulations” means the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 .
Expenditure to be capital expenditure
2
In regulation 25 of the Principal Regulations (expenditure to be capital expenditure) —
a
in paragraph (1), after sub-paragraph (e), insert —
ea
expenditure incurred on the acquisition or production of assets for use by a person other than the local authority which would be capital expenditure if those assets were acquired or, as the case may be, produced for use by the local authority; and
; and
b
in paragraph (3), after sub-paragraph (b), insert —
; or
c
an investment in the shares of a company to which Part 4 of the Finance Act 2006 (Real Estate Investment Trusts) applies,
.
Revenue provision
3
1
For regulation 28 of the Principal Regulations (calculation of minimum revenue provision) , substitute —
Calculation of minimum revenue provision
28
1
Subject to paragraphs (3) and (9) and to regulation 29, where a local authority’s preceding CFR, taking into account any reductions made in accordance with paragraphs (4) and (8), is an amount greater than nil, the minimum revenue provision calculated by the authority for the current financial year shall be four per cent of that amount.
2
Where a local authority’s preceding CFR, taking into account any reductions made in accordance with paragraphs (4) and (8), is nil or a negative amount, its minimum revenue provision for the current financial year shall be nil.
3
Where the amount calculated by the local authority as its minimum revenue provision for the current financial year, taking into account any reductions made in accordance with paragraph (9) and regulation 29, is nil or a negative amount, the minimum revenue provision for the current financial year shall be nil.
4
The local authority shall treat its preceding CFR as reduced, for the purposes of calculating the amount of its minimum revenue provision for the current financial year, by —
a
where the amount of its housing CFR on 31st March 2004 is greater than nil, that amount; and
b
where the amount of its housing CFR on 31st March of the preceding financial year is greater than the amount of its housing CFR on 31st March 2004, the amount of the difference.
5
Where the local authority —
a
incurred capital expenditure (“the relevant expenditure”) on an asset (“the relevant asset”), which was not capital expenditure on housing assets;
b
incurred the relevant expenditure in a financial year beginning on or after 1st April 2006 but before the current financial year; and
c
financed the relevant expenditure by borrowing or credit arrangements,
and either paragraph (6) or paragraph (7) applies, then paragraph (8) shall apply.
6
This paragraph applies where the local authority charged to a revenue account, for the preceding financial year, an amount in respect of the financing of the relevant expenditure which —
a
was in addition to the minimum revenue provision for the preceding financial year; and
b
was equal to the amount which the authority was required by proper practices to charge to its income and expenditure account in the preceding financial year in respect of amortisation, depreciation and impairment of the relevant asset.
7
This paragraph applies where the local authority —
a
did not charge to a revenue account, for the preceding financial year, an amount in respect of the financing of the relevant expenditure in addition to the minimum revenue provision for the preceding financial year; and
b
was not required by proper practices to charge an amount to its income and expenditure account in the preceding financial year in respect of amortisation, depreciation or impairment of the relevant asset.
8
Where this paragraph applies, the local authority may treat its preceding CFR as reduced, for the purposes of calculating the amount of its minimum revenue provision for the current financial year, by the amount by which its capital financing requirement increased in the preceding financial year by virtue of the relevant expenditure on the relevant asset.
9
Where four per cent of the local authority’s non-housing CFR on 31st March 2004 is greater than the amount specified in paragraph (10), the authority may reduce the minimum revenue provision for the current financial year by the amount of the difference.
10
The amount specified for the purposes of paragraph (9) is the amount of the minimum revenue provision that the local authority would have been required to make for the financial year beginning on 1st April 2004 in accordance with Part IV of, and Schedule 3 to, the Local Government and Housing Act 1989 if that Part and that Schedule had not been repealed by the Local Government Act 2003 .
11
In this regulation —
“capital financing requirement” has the same meaning as in the “Prudential Code for Capital Finance in Local Authorities” published by CIPFA ;
“current financial year” means any financial year for which the local authority is determining the amount of its minimum revenue provision;
“housing assets” means any land, houses or other property to which subsection (1) of section 74 of the Local Government and Housing Act 1989 (duty to keep Housing Revenue Account) for the time being applies;
“housing CFR” means that part, if any, of the capital financing requirement which is in respect of borrowing or credit arrangements used to finance capital expenditure on housing assets;
“non-housing CFR” means that part of the capital financing requirement which is not housing CFR;
“preceding CFR” means capital financing requirement at the end of the preceding financial year; and
“preceding financial year” means the financial year immediately preceding the current financial year.
.
2
Where, in accordance with regulation 28 of the Principal Regulations as substituted by paragraph (1), the amount of a local authority’s minimum revenue provision for a financial year is greater than the amount that would be the minimum revenue provision for that financial year if that substitution had not been made, the authority’s minimum revenue provision for that financial year shall be the lesser of those amounts.
3
For the purposes of the interpretation of any determination made before 30th March 2007 under section 87 (determinations and directions) of, and item 8 of Part I and item 8 of Part II of Schedule 4 (the keeping of the Housing Revenue Account – credits and debits to the account) to, the Local Government and Housing Act 1989, regulation 28 of the Principal Regulations shall have effect as if the substitution made by paragraph (1) had not been made.
Accounting for capital expenditure
4
After regulation 29 of the Principal Regulations (commutation adjustment), at the beginning of Part 7 (accounts), insert —
Accounting for capital expenditure
29A
Where expenditure of a local authority —
a
is expenditure which falls to be capitalised in accordance with proper practices (“capital expenditure”); or
b
is treated as being capital expenditure by virtue of regulations made, or a direction given, under section 16(2),
that expenditure need not be charged to a revenue account of the local authority.
.
Back payment following unequal pay – temporary accounting treatment
5
1
Paragraph (2) of this regulation, and regulation 30A of the Principal Regulations inserted by that paragraph, shall be revoked on 1st April 2011.
2
After regulation 30 of the Principal Regulations (retirement benefits), insert —
Back payment following unequal pay
30A
1
For the purposes of this regulation —
a
a reference to an employee of a local authority includes a reference to a former employee, an officer or a former officer of the authority;
b
a reference to the contract under which an employee was or is employed includes a reference to the terms of appointment under which an officer held or holds office; and
c
an employee of a local authority received unequal pay when the amount of pay he received from the authority for work done by him during a particular period is less than the appropriate amount of pay for that work done during that period.
2
In this regulation —
“appropriate amount of pay”, in relation to an employee of a local authority, means the amount of pay to which the employee is entitled in accordance with any equality clause deemed to be included, by virtue of section 1(1) of the Equal Pay Act 1970 , in the contract under which he was or is employed;
“back payment” means a payment of arrears of remuneration made by a local authority, for work —
done by an employee of the authority;
in respect of which the employee received unequal pay; and
done before the employee first receives any increase in pay as a result of receiving that unequal pay,
which is paid to the employee, or part of which is paid to the employee (“the net payment”) and part of which is paid to another person on behalf of the employee (“relevant deductions”), because the employee received unequal pay for that work; and
“social security costs” means any contributions by a local authority to any state social security or pension scheme, fund or arrangement.
3
Where a local authority —
a
is required by an employment tribunal or a court to make a back payment;
b
i
considers that it is probable that an employment tribunal or a court will require it to make a back payment; and
ii
is able to make a reasonable estimate of the amount of such back payment;
c
has reached an agreement or otherwise determined to make a back payment; or
d
i
considers that it is probable that it will reach an agreement or otherwise determine to make a back payment; and
ii
is able to make a reasonable estimate of the amount of such back payment,
paragraph (4) shall apply.
4
Where this paragraph applies, the authority need not charge to a revenue account an amount in respect of —
a
the back payment; or
b
social security costs or other costs incurred by the authority in relation to that back payment,
until the date on which the authority must pay that back payment, or the net payment, to the employee (as required by the tribunal or court or in accordance with the agreement or determination, as the case may be).
.
Early repayment of loans and interest on loans
6
After regulation 30A of the Principal Regulations (back payment following unequal pay) , insert —
Early repayment of loans – premiums and discounts at 31st March 2007
30B
1
This regulation applies where —
a
before 1st April 2007 a local authority repays a loan of money before the date on which the authority is required, in accordance with the terms of the loan, to fully repay the whole or the remaining part of it;
b
as a consequence of such early repayment —
i
the authority is required to pay a premium to the lender of the loan or is required, in accordance with proper practices, to account for an amount in respect of a premium as if it were required to pay such a premium; or
ii
the lender of the loan gives the authority a discount on the loan or the authority is required, in accordance with proper practices, to account for an amount in respect of a discount as if the lender had given the authority such a discount; and
c
i
in the case of a premium, an amount in respect of the premium included, in accordance with proper practices, in the authority’s balance sheet at 1st April 2007 is less than the amount so included immediately before that date;
ii
in the case of a discount, an amount in respect of the discount included, in accordance with proper practices, in the authority’s balance sheet at 1st April 2007 is less than the amount so included immediately before that date.
2
This regulation does not apply in relation to an amount in respect of a discount where, before 1st April 2007, a local authority credited the total amount of the discount to a revenue account in accordance with proper practices or with proper accounting practices which the authority was required to follow at that time.
3
Subject to paragraphs (4) and (5), where this regulation applies, in each relevant year, the amount that a local authority shall charge to a revenue account for that year in respect of the premium or credit to a revenue account for that year in respect of the discount, as the case may be —
a
in the case of a premium, shall be an amount which is the same as or greater than the amount calculated in accordance with the formula specified in paragraph (6);
b
in the case of a discount, shall be an amount which is the same as or less than the amount calculated in accordance with that formula.
4
In the case of a premium, where, in relation to a relevant year, the result of the calculation of the formula specified in paragraph (6) is nil, the authority shall not charge any amount to a revenue account for that year in respect of the premium.
5
By the end of the final year, the total amount charged by the authority to a revenue account in respect of the premium or credited by the authority to a revenue account in respect of the discount shall equal the amount of the premium or the discount, as the case may be.
6
The formula specified for the purposes of paragraphs (3) and (4) is —
A − B
C
where —
“A” is —
in the case of a premium, the amount in respect of the premium included in the local authority’s balance sheet immediately before 1st April 2007 less the amount in respect of the premium included in the authority’s balance sheet at 1st April 2007;
in the case of a discount, the amount in respect of the discount included in the local authority’s balance sheet immediately before 1st April 2007 less the amount in respect of the discount included in the authority’s balance sheet at 1st April 2007;
“B” is the total of —
in the case of a premium —
any amounts charged to a revenue account before the current year, by virtue of this regulation, in respect of the premium; and
any capital receipts used on or after 1st April 2007 to pay any part of the premium;
in the case of a discount, any amounts credited to a revenue account before the current year, by virtue of this regulation, in respect of the discount; and
“C” is the number of financial years from the current year to the final year inclusive.
7
In this regulation, any reference to an amount included in an authority’s balance sheet shall, if no such amount was included, be construed as a reference to nil.
8
In this regulation —
“current year” means the financial year for which the local authority is calculating the amount to charge or credit to its revenue account in accordance with this regulation;
“final year” means —
in the case of a premium —
the financial year in which the whole or the remaining part of the loan would have been due to be fully repaid in accordance with the terms of the loan if the loan had not been repaid before that financial year; or
if later, the financial year in which the whole or the remaining part of any replacement loan (or, if more than one, the replacement loan which is due to be fully repaid last) is due to be fully repaid in accordance with the terms of the replacement loan;
in the case of a discount —
the financial year in which the whole or the remaining part of the loan would have been due to be fully repaid in accordance with the terms of the loan if the loan had not been repaid before that financial year; or
if earlier, the financial year which ends on 31st March 2016;
“relevant year” means the financial year which begins on 1st April 2007 and each subsequent financial year until, and including, the final year; and
“replacement loan” means any loan of money to the local authority some or all of which the authority treats, for accounting purposes, as a replacement for some or all of the loan referred to in sub-paragraph (a) of paragraph (1).
Early repayment of loans – premiums and discounts after 31st March 2007
30C
1
This regulation applies where —
a
a local authority repays a loan of money on or after 1st April 2007 but before the date on which the authority is required, in accordance with the terms of the loan, to fully repay the whole or the remaining part of it;
b
as a consequence of such early repayment —
i
the authority is required to pay a premium to the lender of the loan; or
ii
the lender of the loan gives the authority a discount on the loan; and
c
the authority is not required, in accordance with proper practices, to include an amount in respect of the premium or the discount, as the case may be, in its balance sheet on or after 1st April 2007.
2
Subject to paragraphs (3) and (4), where this regulation applies, in the initial year and in each subsequent financial year until, and including, the final year, the amount that the authority shall charge to a revenue account for that year in respect of the premium or credit to a revenue account for that year in respect of the discount, as the case may be —
a
in the case of a premium, shall be an amount which is the same as or greater than the amount calculated in accordance with the formula specified in paragraph (5);
b
in the case of a discount, shall be an amount which is the same as or less than the amount calculated in accordance with that formula.
3
In the case of a premium, where, in relation to a financial year referred to in paragraph (2), the result of the calculation of the formula specified in paragraph (5) is nil, the authority shall not charge any amount to a revenue account for that year in respect of the premium.
4
By the end of the final year, the total amount charged by the authority to a revenue account in respect of the premium or credited by the authority to a revenue account in respect of the discount shall equal the amount of the premium or the discount, as the case may be.
5
The formula specified for the purposes of paragraphs (2) and (3) is —
D − E
F
where —
“D” is the amount of the premium or the amount of the discount, as the case may be;
“E” is the total of —
in the case of a premium —
any amounts charged to a revenue account before the current year, by virtue of this regulation, in respect of the premium; and
any capital receipts used to pay any part of the premium;
in the case of a discount, any amounts credited to a revenue account before the current year, by virtue of this regulation, in respect of the discount; and
“F” is the number of financial years from the current year to the final year inclusive.
6
In this regulation —
“current year” means the financial year for which the local authority is calculating the amount to charge or credit to its revenue account in accordance with this regulation;
“final year” means —
in the case of a premium —
the financial year in which the whole or the remaining part of the loan would have been due to be fully repaid in accordance with the terms of the loan if the loan had not been repaid before that financial year; or
if later, the financial year in which the whole or the remaining part of any replacement loan (or, if more than one, the replacement loan which is due to be fully repaid last) is due to be fully repaid in accordance with the terms of the replacement loan;
in the case of a discount —
the financial year in which the whole or the remaining part of the loan would have been due to be fully repaid in accordance with the terms of the loan if the loan had not been repaid before that financial year; or
if earlier, the ninth financial year after the initial year (counting the financial years, immediately following the initial year, consecutively); and
“initial year” means the financial year in which the loan is repaid.
Interest on loans given by local authorities
30D
1
Where —
a
on or after 1st April 2007, a local authority gives a loan to a person;
b
the authority, in accordance with proper practices, includes an amount in respect of that loan in its balance sheet at the end of the financial year in which the loan is given (“the loan year”); and
c
the amount referred to in sub-paragraph (b) is less than the amount of the loan outstanding at the end of the loan year,
paragraph (3) shall apply.
2
Where —
a
a local authority gave a loan to a person before 1st April 2007 and the whole or any remaining part of the loan is outstanding on or after 1st April 2007;
b
the authority, in accordance with proper practices, includes an amount in respect of that loan in its balance sheet at the end of the financial year which began on 1st April 2007 (“the 2007 financial year”); and
c
the amount referred to in sub-paragraph (b) is less than the amount of the loan outstanding at the end of the 2007 financial year,
paragraph (3) shall apply.
3
Where this paragraph applies, the amount of the interest, if any, in respect of the loan, which the local authority credits to its revenue account —
a
i
where the loan was given on or after 1st April 2007, in the loan year; or
ii
where the loan was given before 1st April 2007, in the 2007 financial year; and
b
in each subsequent year until, and including, the financial year in which the whole or any remaining part of the loan is fully repaid,
shall be the amount of the interest, if any, which it is due to receive in that year in accordance with the loan agreement for that loan.
.
Social HomeBuy Disposal
7
For the Schedule to the Principal Regulations (Social HomeBuy disposal) , substitute —
SCHEDULE
Social HomeBuy Disposal
Regulation 1(5)
1
A Social HomeBuy disposal is a disposal by a local authority of a dwelling —
a
to a purchaser who, immediately before the disposal, is a secure tenant of the local authority;
b
which is not a disposal made under Part V of the Housing Act 1985 (right to buy) ; and
c
which is —
i
the conveyance of the local authority’s freehold interest in the dwelling in accordance with paragraph 4;
ii
the assignment of the local authority’s entire leasehold interest in the dwelling in accordance with paragraph 5;
iii
the grant of a long lease of the dwelling in accordance with paragraphs 6 to 8; or
iv
following such a grant, a subsequent disposal of an interest in the dwelling in accordance with paragraphs 7 and 8.
2
Where —
a
the grant of a long lease of a dwelling by a local authority to a purchaser is a Social HomeBuy disposal;
b
the local authority owns the freehold interest in the dwelling;
c
the local authority conveys the freehold interest to the purchaser; and
d
immediately before the conveyance of the freehold interest, the purchaser owns the long lease granted by the local authority,
the conveyance of the freehold interest is also a Social HomeBuy disposal.
3
Where —
a
the grant of a long lease of a dwelling by a local authority to a purchaser is a Social HomeBuy disposal;
b
the local authority owns a leasehold interest in the dwelling;
c
the long lease granted is a sub-lease of the leasehold interest;
d
the local authority assigns its entire leasehold interest to the purchaser; and
e
immediately before the assignment of the leasehold interest, the purchaser owns the long lease granted by the local authority,
the assignment of the leasehold interest is also a Social HomeBuy disposal.
4
A conveyance is in accordance with this paragraph if the purchaser pays to the local authority 100 per cent of the value of the freehold interest in the dwelling or of the cost of providing it, subject to any discount to which the purchaser is entitled.
5
An assignment is in accordance with this paragraph if the purchaser pays to the local authority 100 per cent of the value of the leasehold interest in the dwelling or of the cost of providing it, subject to any discount to which the purchaser is entitled.
6
Where the local authority grants a long lease of the dwelling —
a
the local authority —
i
owns the freehold interest in the dwelling and the long lease is a lease of the dwelling; or
ii
owns a leasehold interest in the dwelling and the long lease is a sub-lease of the dwelling;
b
the purchaser pays to the local authority a premium for the grant of the long lease (“the initial premium”), subject to any discount to which the purchaser is entitled;
c
the initial premium is calculated by reference to a percentage (“the initial percentage”) of the value of the long lease of the dwelling or of the cost of providing it; and
d
the initial percentage is at least 25 per cent.
7
Where the local authority grants a long lease of the dwelling and the initial percentage is less than 100 per cent —
a
the long lease includes provisions regarding the making by the local authority of a subsequent disposal of an interest in the dwelling to the purchaser in return for a further premium;
b
where there is a subsequent disposal of an interest in the dwelling to the purchaser, the purchaser pays to the local authority the further premium, subject to any discount to which the purchaser is entitled;
c
the further premium is calculated by reference to a percentage (a “further percentage”) of the value of the dwelling or the cost of providing it; and
d
subject to paragraph 8, any further percentage is at least 10 per cent.
8
The further percentage may be less than 10 per cent where the aggregate of the initial percentage and any earlier further percentage is at least 90 per cent.
9
References in this Schedule to a purchaser, in relation to a dwelling, include the successors in title of the purchaser’s interests in that dwelling.
.
Signed by authority of the Secretary of State for Communities and Local Government
Phil Woolas
Minister of State
Department for Communities and Local Government
27th February 2007


type: legislation

jurisdiction: UK

text:
PART 1 Introduction
Citation, commencement and effect
1
1
These Regulations may be cited as the Scientific Research Organisations Regulations 2007 and shall come into force on 1st January 2008.
2
These Regulations have effect in relation to accounting periods that begin on or after that date.
Interpretation
2
1
In these Regulations a reference to a section without more is a reference to that section of the Income and Corporation Taxes Act 1988.
2
In these Regulations —
“constitutional document” means the memorandum of association, articles of association or other similar instrument regulating the functions of the Association;
“intellectual property” has the meaning it has in paragraph 2(2) of Schedule 29 to the Finance Act 2002 ;
“relevant income” means the amount determined in accordance with regulation 7 (relevant income of an accounting period); and
“100% subsidiary company” means a company —
the entire ordinary share capital of which is beneficially owned directly or indirectly by the Association, or
which is one limited by guarantee and of which the Association is the only member.
3
Section 838 (subsidiaries) shall apply for the purpose of determining whether a company is a 100% subsidiary company of an Association but construing references in section 838(1)(b) to 75 per cent as to 100%.
PART 2 Associations, object and profits
Associations for the purposes of section 508
3
The following shall be deemed to be an Association for the purposes of section 508(1)(a) —
a
a body formed by the combining of two or more persons for a purpose common to those persons, or
b
a body corporate comprised of two or more members.
Association’s object
4
1
In relation to an accounting period, an Association shall be deemed to have as its object the undertaking of research and development which may lead to or facilitate an extension of any class or classes of trade if —
a
the Association’s constitutional document states that the object of the Association is the undertaking of research and development which may lead to or facilitate an extension of any class or classes of trade;
b
the stated object is the only object of the Association;
c
the Association satisfies the income spending condition in regulation 5;
d
regulation 6 (breach of income spending condition) does not apply;
e
regulation 15 (breach of arrangements for disseminating the results of research and development) does not apply; and
f
regulation 17 (breach of intellectual property requirements) does not apply.
This paragraph is subject to paragraph (2).
2
Where an Association’s constitutional document does not satisfy sub-paragraph (b) of paragraph (1) that sub-paragraph shall be deemed to be satisfied if —
a
in relation to the accounting period immediately preceding the first accounting period in relation to which these Regulations have effect, an Association is approved by the Secretary of State for the purposes of section 508, and
b
the object or objects stated in the constitutional document in relation to the accounting period for which the approval was given has not or have not in any way been altered or replaced.
Income spending condition
5
1
The income spending condition in relation to an accounting period is that the Association must apply, or intend to apply, at least 75% of the amount of its relevant income of the accounting period to activities that are treated as research and development which may lead to or facilitate an extension of any class or classes of trade.
This is subject to paragraphs (2) and (3).
2
Paragraph (3) applies in a case where an Association —
a
intends to apply an amount of its relevant income of an accounting period to activities that are treated as research and development, and
b
intends to so apply the amount after the accounting period in which the relevant income arose.
3
Where this paragraph applies —
a
the activities, to which the amount referred to in paragraph (2) is to be applied, must be planned or programmed to be undertaken by or on behalf of the Association; and
b
the plan or programme of activities must have been prepared on or before the last day of the accounting period.
Breach of income spending condition
6
1
This regulation applies where an Association fails to apply the amount (or any part of it) referred to in regulation 5(2) to the planned or programmed activities referred to in regulation 5(3) before the fifth anniversary of the last day of the accounting period in which the relevant income arose.
2
Where this regulation applies the Association shall be deemed not to have complied with the condition in section 508(1)(a) in relation to any accounting period which falls in whole or in part in the calendar year that ends on the sixth anniversary of the last day of the accounting period in which the relevant income arose.
Relevant income of an accounting period
7
For the purposes of regulation 5, the amount of an Association’s relevant income of an accounting period is the amount of its gross income of the accounting period less any amount paid by the Association in the accounting period in respect of pension deficit funding.
Gross income of an accounting period
8
1
For the purposes of regulation 7, the gross income of an accounting period shall be determined in accordance with generally accepted accounting practice but subject to paragraphs (2) to (4).
2
The amount of the gross income of an accounting period is the amount of —
a
the revenue of the period, and
b
subject to paragraph (4), any chargeable gains arising to the Association in the period.
3
For the purposes of paragraph (2) the revenue of the period includes in particular —
a
gross investment income;
b
interest;
c
dividends;
d
royalties;
e
grants of funding for the undertaking of research and development;
f
grants from public funds;
g
any payment of a sum of money received by the Association which, if the Association were a charity, would be a qualifying donation received by it within the meaning of —
i
section 339 (charges on income: donations to charity) , or
ii
section 25 of the Finance Act 1990 (donations to charity by individuals) , and
h
any other amounts received by the Association which, if the Association were a charity, would be treated for the purposes of the Tax Acts in relation to the Association as a donation to it.
4
Where in an accounting period an Association sells or otherwise disposes of real property to a 100% subsidiary company of the Association any chargeable gain arising to the Association on the sale or disposal of the real property shall not be included in the determination of the gross income of the accounting period.
5
In paragraph (1) “generally accepted accounting practice” has the meaning it has in section 50(1) of the Finance Act 2004 .
Pension deficit funding
9
1
For the purposes of regulation 7, an amount is paid in respect of pension deficit funding if —
a
it is paid directly or indirectly to the trustees or managers of an occupational pension scheme to which Part 3 of the Pensions Act 2004 applies;
b
the amount paid —
i
is recommended by an actuary, or
ii
made in compliance with a direction, notice or order of the Pensions Regulator made under the Pensions Act 2004;
c
the amount paid discharges, in whole or part, an obligation of the Association to make good any deficiency in the assets of the scheme required to meet the scheme’s liabilities;
d
the obligation discharged by the amount paid is in respect of only those of the scheme’s liabilities which arise before the first day of the first accounting period in relation to which these Regulations have effect; and
e
the obligation discharged by the amount paid is in respect of only those of the scheme’s liabilities to beneficiaries who undertook scientific research the purpose of which was to facilitate an extension of any class or classes of trade.
2
In paragraph (1) “scientific research” means any activities in the fields of natural or applied science for the extension of knowledge.
Relevant income of an earlier accounting period applied in a later accounting period
10
For the purposes of regulation 5, in determining the percentage of the amount of the relevant income of an accounting period (“the relevant period”) applied, or intended to be applied, to activities treated as research and development, any amount which —
a
arose in an earlier accounting period, and
b
is applied, or intended to be applied, in the relevant period,
shall not be taken into account.
Non-distribution of profits
11
1
In relation to an accounting period, an Association shall be deemed not to have complied with the condition in section 508(1)(b) if in the accounting period the Association directly or indirectly distributes, or intends to so distribute, in any manner or form any of its profits of that accounting period or any other accounting period to any of its members, subscribers or shareholders.
This is subject to paragraph (2).
2
Payments made by an Association to a member, subscriber or shareholder —
a
of reasonable remuneration for goods, labour, power supplied or services rendered,
b
of reasonable interest for money lent, or
c
of reasonable rent for any premises,
shall be treated as not being a distribution of profits for the purposes of paragraph (1) if such payments are not prohibited by the Association’s constitutional document.
PART 3 Research and development capable of extending trade
Undertaking of research and development leading to or facilitating an extension of a class of trade
12
In relation to an accounting period, the undertaking of research and development is deemed to be capable of leading to or facilitating an extension of a class of trade if —
a
the research and development is undertaken in accordance with regulation 13;
b
the results of any research and development are or will be disseminated in accordance with regulation 14; and
c
the intellectual property requirements in regulation 16 are satisfied.
Manner of undertaking research and development
13
Research and development is undertaken in accordance with this regulation if —
a
the Association directly undertakes by using its own facilities activities that are treated as research and development;
b
a person under the terms of a contract with the Association undertakes on behalf of the Association activities that are treated as research and development; or
c
a 100% subsidiary company of the Association undertakes on behalf of the Association activities that are treated as research and development.
Arrangements for disseminating the results of research and development
14
1
For the purposes of regulation 12, the Association must disseminate the results of any research and development in accordance with the arrangements referred to in paragraph (2).
2
The arrangements for the dissemination of the results of any research and development must be made, on or before the last day of the accounting period, and must ensure that the results of any research and development undertaken in the accounting period are to be —
a
made available upon request and without charge, subject to paragraph (3);
b
made available, subject to paragraph (4) —
i
to all the members and shareholders of, and all the subscribers to, the Association who undertake the class of trade that may be facilitated or extended by the research and development; or
ii
to all the members and shareholders of, and all the subscribers to, the Association; or
iii
generally to the public; and
c
made available not later than one year after the completion of the research and development.
3
Paragraph (2)(a) does not prevent an Association from recovering from a recipient of the results of any research and development the reasonable costs of publishing or distributing the results to the recipient.
4
Where any member or shareholder of, or subscriber to, the Association is connected with the Association paragraph (2)(b) does not apply and instead the arrangements must ensure that the results of any research and development undertaken in the accounting period are made available —
a
generally to the public, or
b
to any person who undertakes the class of trade that may be facilitated or extended by the research and development whether or not the person is or is not a member or shareholder of, or subscriber to, the Association.
Section 839 (connected persons) shall apply for the purpose of determining whether a member, shareholder or subscriber is connected with the Association.
Breach of arrangements for disseminating the results of research and development
15
1
This regulation applies where —
a
the arrangements referred to in paragraph (2) of regulation 14 are altered or replaced after the end of an accounting period in respect of which a claim under section 508 is made with the effect that the requirements of that paragraph cease to met in relation to research and development undertaken in that accounting period; or
b
any results of any research and development undertaken in an accounting period in respect of which a claim under section 508 is made are disseminated other than in accordance with the arrangements referred to in that paragraph.
2
Where this regulation applies the Association shall be deemed not to have satisfied the condition in section 508(1)(a) in relation to the accounting period in which the alteration or replacement occurs or in which the dissemination occurs.
Intellectual property requirements
16
For the purposes of regulation 12, the intellectual property requirements are that any intellectual property from any research and development undertaken by or on behalf of an Association in an accounting period —
a
must be solely and beneficially owned by the Association for a period of not less than one year from the date on which the accounting period ends;
b
in a case where the intellectual property is sold, transferred, assigned, licensed or otherwise made available by an Association to any person —
i
in the accounting period, or
ii
in the period that ends one year from the date on which the accounting period ends,
the intellectual property must also be made available by the Association to all the members and shareholders of, and all the subscribers to, the Association; or
c
in a case where the funding of the research and development is —
i
shared by the Association and another person or body (“shared funding”), and
ii
as a consequence of the shared funding the Association is unable to secure sole beneficial ownership of any intellectual property from the research and development,
the Association must secure in the accounting period a right to use or exploit any intellectual property from the research and development for a period of not less than one year from the date on which the accounting period ends.
Breach of intellectual property requirements
17
1
This regulation applies where in respect of any intellectual property from research and development undertaken by or on behalf of an Association in an accounting period in respect of which a claim under section 508 is made the circumstances are such that none of the requirements in regulation 16(a), (b) or (c) is satisfied in relation to the intellectual property.
2
Where this regulation applies at any time in an accounting period, the Association shall be deemed not to have satisfied the condition in section 508(1)(a) in relation to that accounting period (whether or not the intellectual property involved arose in or existed in that accounting period or in an earlier accounting period).
Dave Watts
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
5th December 2007


text:
1
1
These Regulations may be cited as the Value Added Tax (Amendment) (No. 7) Regulations 2007.
2
These Regulations come into force as follows —
a
regulations 1 and 2 come into force on 31st October 2007; and
b
the remaining regulations come into force on 1st November 2007.
2
The Value Added Tax (Amendment) (No. 6) Regulations 2007 are revoked.
3
The Value Added Tax Regulations 1995 are amended as follows.
4
After regulation 116 insert —
PART 15A GOODS USED FOR NON-BUSINESS PURPOSES DURING THEIR ECONOMIC LIFE
Application
116A
This Part makes provision for calculating the full cost to a person of providing the supply of services (“relevant supply”) that is treated as made pursuant to paragraph 5(4) of Schedule 4 to the Act where goods that are held or used for the purposes of a business are used for private or non-business purposes. Where goods that are held or used for the purposes of a business have an economic life (see regulations 116C, 116D, 116G and 116L) at the time when they are used for private or non-business purposes, the value or part of the value of the relevant supply which is referable to that use on or after 1st November 2007 shall be calculated in accordance with the regulations in this Part.
Interpretation of this Part
116B
1
In this Part —
“full cost of the goods” means the full cost of the goods to the person (being the person making the relevant supply or any of his predecessors) who, in relation to the VAT on the goods mentioned in paragraph 5(5) of Schedule 4 to the Act, is described in that paragraph as being entitled to-
credit under sections 25 and 26 of the Act; or
a repayment under the scheme made under section 39 of the Act;
“goods” includes land forming part of the assets of, or held or used for the purposes of, a business which is treated as goods for the purposes of paragraph 5 of Schedule 4 to the Act by virtue of paragraph 9 of that Schedule and references to goods being held or used for the purposes of a business shall be construed accordingly;
“predecessor” has the same meaning as it does in paragraph 5 of Schedule 4 to the Act.
2
In this Part, references to a period of time comprising a number of months shall be computed to two decimal places where that period does not comprise a whole number of months.
Economic life of goods
116C
Goods held or used for the purposes of a business have an economic life being (subject to regulations 116G and 116L) the period of time commencing on the day when they are first used for any purpose after they have been supplied to, or acquired or imported by, a person or any of his predecessors and lasting for a period of
a
120 months in the case of land, a building or part of a building (but this is subject to regulation 116D);
b
60 months for all other goods.
116D
Where the economic life of the interest of a person, or any of his predecessors, in land, a building or part of a building commences at a time when that interest has less than 120 months to run at that time, it shall be limited to the number of months remaining before expiry of that interest and element B of the formula in regulation 116E and element D of the formula in regulation 116L shall be construed accordingly.
Value of a relevant supply
116E
Subject to regulations 116F, 116H and 116I, the value of a relevant supply is the amount determined using the formula
A
B
× (
C × U %
)
where —
A is the number of months in the prescribed accounting period during which the relevant supply occurs which fall within the economic life of the goods concerned;
B is the number of months of the economic life of the goods concerned or, in the case of an economic life commencing on 1st November 2007 by virtue of regulation 116L, what would have been its duration if it had been determined according to regulation 116C or 116G as appropriate;
C is the full cost of the goods excluding any increase resulting from a supply of goods or services giving rise to a new economic life; and
U% is the extent, expressed as a percentage, to which the goods are put to any private use or used, or made available for use, for non-business purposes as compared with the total use made of the goods during the part of the prescribed accounting period occurring within the economic life of the goods.
116F
Where a prescribed accounting period in which a relevant supply occurs immediately follows a prescribed accounting period during which the goods whose use gives rise to that supply were not used or made available for use for any purpose, element “A” of the formula in regulation 116E shall (without prejudice to any other element of the formula) comprise the total number of months falling within the economic life concerned covered by
a
the prescribed accounting period in which the relevant supply occurs; and
b
all preceding prescribed accounting periods which commence after the end of the prescribed accounting period during which the goods were last used or made available for use for any purpose before the prescribed accounting period in which the relevant supply occurs.
Later increase in the full cost of goods
116G
Where
a
a supply of goods or services is made to a person or any of his predecessors in respect of any goods held or used for the purposes of a business (whether or not the goods have an economic life in relation to that person at that time);
b
VAT is chargeable on that supply which is eligible (in whole or part) for credit under sections 25 and 26 of the Act or repayment under section 39 of the Act; and
c
by virtue of that supply, the full cost of the goods is greater than their full cost immediately before that supply,
a new economic life shall, without prejudice to any other economic life having effect in relation to those goods, be treated as commencing in respect of them in accordance with regulation 116C as if they had been supplied, acquired or imported at the time when the supply of goods or services is made.
Value of relevant supplies made during a new economic life
116H
Subject to regulation 116I, the calculation of the value of a relevant supply made during a new economic life in accordance with the formula in regulation 116E is varied so that
C is the increase in the full cost of the goods resulting from the supply of the goods or services giving rise to the new economic life; and
U% is the extent, expressed as a percentage, to which the goods are put to any private use or used, or made available for use, for non-business purposes as compared with the total use made of the goods during the part of the prescribed accounting period occurring during the new economic life of the goods.
Value of relevant supplies of goods which have two or more economic lives
116I
Where a relevant supply occurs in relation to goods that have two or more economic lives at the time when they are put to private use or used, or made available for use, for non-business purposes, the value of that supply shall be such amount as represents the total of the amounts calculated in accordance with regulation 116E (as varied by regulation 116H as appropriate) in respect of those economic lives.
Transitional provisions
116J
Regulation 116L applies to an economic life that
a
would be treated as commencing before 1st November 2007 if that regulation did not apply; and
b
relates to goods that, before that day, have been put to any private use or used, or made available for use, for non-business purposes by the person described in regulation 116K or any of his predecessors (whether or not a relevant supply arising from that use has been treated as made before that day).
116K
The person referred to in regulation 116J(b) is the person who holds or uses the goods concerned for the purposes of his business on 1st November 2007.
116L
An economic life of goods to which this regulation applies shall be treated as commencing on 1st November 2007 and lasting for the period of time determined using the formula
D ×
(
E − F
)
E
where —
D is the number of months which would have been the duration of the economic life concerned if it had commenced in accordance with regulation 116C or had been treated as having commenced in accordance with that regulation by virtue of regulation 116G;
E is the value of element “C” of the formula contained in regulation 116E (as varied where appropriate in relation to that economic life by regulation 116H) for the purpose of determining the whole or, where the use occurs at a time when the goods have two or more economic lives at that time, part of the value of a relevant supply arising from the use of the goods during the economic life concerned;
F is the value determined using the formula —
G × 100
X % × 100
where —
G is the total value of relevant supplies of the goods on which VAT has been or will be accounted for in respect of such relevant supplies arising from the goods being put to any private use or used, or made available for use, for non-business purposes before 1st November 2007 (whether or not such supplies are treated as made before or after that day) to the extent that the value of the relevant supplies comprised in the total value was determined by reference to the value of element “E” of the formula used in this regulation in respect of the economic life concerned; and
X% is the extent, expressed as a percentage, to which the goods have been put to any private use or used, or made available for use, for non-business purposes during the period described in regulation 116M as compared with the total use made of the goods in that period.
116M
The period referred to in regulation 116L is the period of time commencing at the time when the economic life concerned would have commenced if it had commenced in accordance with regulation 116C or had been treated as having commenced in accordance with that regulation by virtue of regulation 116G and ending immediately before 1st November 2007.
116N
Where a person has claimed deduction of input tax on goods which was incurred within the period of two years ending on 21st March 2007, he may withdraw that claim in whole or part as if it were made in error (but not so as to render him liable to any penalty or payment of interest in respect of that claim) provided that
a
the goods have not been used for any purpose before the claim is withdrawn;
b
he intends or expects that the goods will be put to private or non-business purposes during their economic life;
c
the withdrawal is in respect of-
i
all of the input tax claimed on the goods; or
ii
the part of the input tax claimed on the goods which is referable to his intended use of those goods for purposes other than those of his business; and
d
the withdrawal is made in accordance with regulation 35 (whatever the amount of the claim that is withdrawn) before 1st February 2008.
.
Paul Gray
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
29th October 2007


text:
Title, commencement, extent and application
1
This Order —
a
may be cited as the Plant Health (England) (Amendment) (No. 3) Order 2007;
b
comes into force on 21st November 2007; and
c
extends to England and Wales but only applies in England.
Amendments to the Plant Health (England) Order 2005
2
1
The Plant Health (England) Order 2005 is amended as follows.
2
In Part B of Schedule 4, in the second column of items 1a, 6a and 20a, omit “originating in any third country”.
Jeff Rooker
Minister of State
Department for Environment, Food and Rural Affairs
24th October 2007


text:
Citation, commencement, application and revocation
1
1
This Order may be cited as the Education (Recognised Bodies) (England) Order 2007 and comes into force on 1st October 2007.
2
This Order only applies in relation to England .
3
The following Orders are revoked––
a
the Education (Recognised Bodies) (England) Order 2003 , and
b
the Education (Recognised Bodies) (England) (Amendment) Order 2005 .
Recognised Bodies
2
The bodies specified in the Schedule are designated as bodies which appear to the Secretary of State to be recognised bodies.
Bill Rammell
Minister of State
Department for Innovation, Universities and Skills
10th September 2007


text:
1
1
These Regulations may be cited as the Security of Animal Pathogens (Exceptions to Dangerous Substances) Regulations 2007 and shall come into force on 19th May 2007.
2
In these Regulations —
“ the Act ” means the Anti-terrorism, Crime and Security Act 2001, as applied by the Part 7 of the Anti-terrorism, Crime and Security Act 2001 (Extension to Animal Pathogens) Order 2007 and a reference to a provision of the Act is to that provision as so applied;
“animal” includes a bird, fish or arthropod; and
“animal pathogen” means a substance for the time being mentioned in Schedule 5 to the Act.
2
1
Where any of the conditions set out in paragraph (2) is satisfied, something which would otherwise fall within section 58(4)(a) of the Act is not to be regarded as a dangerous substance.
2
Those conditions are:
a
that it exists in the form of, or is included in, a medicinal product; or
b
that it is an immunological product intended to diagnose whether a state of immunity to certain diseases exists in human beings or animals; or
c
that it is for use in medicinal tests on animals in accordance with a valid animal test certificate; or
d
that it is modified for use to be administered to one or more human beings or animals for a medicinal purpose; or
e
that it is kept in such a way that it is no longer in a state that will allow it to be propagated; or
f
that it is kept —
i
as part of a clinical specimen for diagnostic purposes, and
ii
for no longer than is reasonably practicable for its disposal after the time when the diagnosis has been made.
3
In this regulation —
“administer” has the same meaning as in section 130(9) of the Medicines Act 1968 ;
“medicinal product” means any substance or article which is held in a form which is ready to be administered to one or more human beings or animals for a medicinal purpose; and
“medicinal purpose” has the same meaning as in section 130(2) of the Medicines Act 1968.
3
1
Where the condition set out in paragraph (2) is satisfied, an animal pathogen which would otherwise fall within section 58(4)(b) of the Act is not to be regarded as a dangerous substance.
2
Subject to paragraph (3), that condition is that the animal pathogen for the time being mentioned in Schedule 5 to the Act infects or is otherwise carried by:
a
any animal, alive or dead, or anything which is or was a part to it;
b
any human corpse, or any part of it;
c
any food or food source within the meaning of the Food Safety Act 1990 ; or
d
any feeding stuff.
3
Paragraph (2) does not apply if the occupier of the premises where any of the things set out in sub-paragraphs (a) to (d) of that paragraph is kept:
a
knows or ought reasonably to have known that the thing in question had been deliberately infected by an animal pathogen or that it otherwise carries such a pathogen as a result of a deliberate act; and
b
keeps the thing in question for longer than is reasonably practicable for its disposal.
4
In paragraph (2)(d) “feeding stuff” means —
a
a product of vegetable or animal origin in its natural state (whether fresh or preserved);
b
a product derived from the industrial processing of such a product; or
c
an organic or inorganic substance, used by itself or in a mixture;
whether or not containing additives, for oral feeding to animals.
Tony McNulty
Minister of State
Home Office
19th March 2007


text:
Citation and application
1
1
This Order may be cited as the Housing Act 2004 (Commencement No. 10) (England and Wales) Order 2007.
2
This Order applies in relation to England and Wales.
Commencement
2
In so far as it is not already in force , Part 5 of (and Schedule 8 to) the Housing Act 2004 shall come into force on 14th December 2007 in relation to the types of property described in article 3(1), and to the extent specified in article 3(2).
Application of Part 5 of the Housing Act 2004 to residential properties with fewer than three bedrooms
3
1
The types of property referred to in article 2 are —
a
a residential property which —
i
is physically complete at the first point of marketing; and
ii
has fewer than three bedrooms;
and
b
a residential property which —
i
is not physically complete at the first point of marketing; and
ii
is expected to have fewer than three bedrooms once physically complete,
other than a property to the construction of which regulation 17C of the Building Regulations 2000 applies.
2
The duties under sections 155 to 159 of the Housing Act 2004 shall apply subject to the Home Information Pack (No.2) Regulations 2007 .
Interpretation of article 3
4
In article 3 —
a
a residential property shall be regarded as having or expected to have fewer than three bedrooms if the manner in which the property is marketed indicates that it has or is expected to have fewer than three bedrooms (or none);
b
“first point of marketing” shall be construed in accordance with regulation 3 of the Home Information Pack (No.2) Regulations 2007; and
c
“physically complete” shall be construed in accordance with regulation 2(3) of the Home Information Pack (No.2) Regulations 2007.
Yvette Cooper
Minister of State
Department for Communities and Local Government
23rd November 2007


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the European Communities (Designation) (No. 5) Order 2007 and comes into force on 9th January 2008.
2
In this Order —
“designate” means designate for the purposes of section 2(2), and similar expressions are to be construed accordingly;
“section 2(2)” means section 2(2) of the European Communities Act 1972; and
“subordinate legislation” means orders, rules, regulations or schemes made under section 2(2).
Designation
2
Each of the following is designated in relation to batteries and accumulators —
a
the Secretary of State; and
b
any Northern Ireland department.
Relationship with other designations
3
1
The designation in article 2 does not restrict the scope of any designation made by any other Order.
2
Where —
a
a Minister or department is designated by this Order, and
b
any other Minister or department is designated in relation to the same matter by this or any other Order,
they may make subordinate legislation in relation to that matter jointly.
3
In paragraph (2), “Minister or department” means —
a
a Minister of the Crown or government department, including a Northern Ireland Minister or Northern Ireland department, or
b
the Welsh Ministers .
Restrictions
4
1
Article 2(b) only designates Northern Ireland departments to make subordinate legislation that forms part of the law of Northern Ireland.
2
Paragraph (1) does not apply where the subordinate legislation is made jointly with a Minister of the Crown or government department other than a Northern Ireland Minister or Northern Ireland department.
Revocation of existing designations
5
The designations described in the Schedule are revoked.
Judith Simpson
Clerk of the Privy Council


text:
Citation and Commencement
1
1
These Regulations may be cited as the Education (Supply of Information about the School Workforce) (No.2) (England) Regulations 2007 and come into force on 1 st September 2007.
2
These Regulations apply in relation to schools and authorities in England.
Revocation
2
The Education (Supply of Information about the School Workforce) (England) Regulations 2007 are revoked.
Interpretation
3
1
In these Regulations —
“the 1996 Act ” means the Education Act 1996 ;
“the 2002 Act ” means the Education Act 2002 ;
“the 2005 Act ” means the Education Act 2005;
“the 2003 Regulations ” means the Education (Specified Work and Registration) (England) Regulations 2003 ;
“the 2007 Regulations ” means the Education (Supply of Information about the School Workforce) (England) Regulations 2007;
“ A level ” means the General Certificate of Education advanced level examination;
“ authority ” means a children’s services authority in England;
“census date” means the date specified in a request for information made under these Regulations;
“census period” means the period specified in a request for information made under these Regulations;
“ the Document ” means a document by reference to which provision for the remuneration and other conditions of employment of school teachers is made in an order made by the Secretary of State under section 122 of the 2002 Act;
“qualified teacher” means a teacher who is qualified in accordance with section 132 of the 2002 Act; and
“teacher” means a person who provides primary or secondary education under a contract of employment or for service and where the contract requires him to carry out work of a kind which is specified by regulations under section 133(1) of the 2002 Act.
2
In these Regulations, a “teaching assistant” means a person who carries out work under paragraph 10 of Schedule 2 to the 2003 Regulations.
Persons to whom a school proprietor or an authority may be required to supply information
4
For the purposes of section 114(2)(c) of the 2005 Act, an authority is a prescribed person.
Provision of information to authorities by schools maintained by them
5
On receiving a request from the authority by which a school is maintained, the proprietor of that school must provide to that authority such information referred to in Schedule 1 to these Regulations as is so requested concerning each qualifying worker or qualifying trainee employed at or otherwise engaged to work at that school.
Provision of information by authorities to the Secretary of State
6
Within twenty-seven days of receiving a request from the Secretary of State, an authority must provide him such information referred to in Schedule 1 as has been supplied to that authority under regulation 5 or concerning each qualifying worker or qualifying trainee employed or otherwise engaged by that authority, as is so requested.
Provision of information by Academies, city technology colleges and city colleges for the technology of the arts to the Secretary of State
7
Within twenty-seven days of receiving a request from the Secretary of State, the proprietor of an Academy, a city technology college or a city college for the technology of the arts must provide him such of the information referred to in Schedule 1 to these Regulations as is so requested in respect of qualifying workers or qualifying trainees employed or otherwise engaged to work at that school.
Persons to whom the Secretary of State may supply information for qualifying purposes
8
1
For the purposes of section 114(3) of the 2005 Act, the persons referred to in paragraph (2) are prescribed persons.
2
The persons referred to in paragraph (1) are —
a
the Local Government Association;
b
Her Majesty’s Chief Inspector of Education, Children’s Services and Skills;
c
the Qualifications and Curriculum Authority ;
d
the Learning and Skills Council for England ;
e
the Audit Commission for Local Authorities and the National Health Service in England and Wales ;
f
the National College for School Leadership ;
g
the Office of Manpower Economics ;
h
the Training and Development Agency for Schools ;
i
the General Teaching Council for England ;
j
an authority;
k
Service Children’s Education ;
l
the proprietor of a school; and
m
persons conducting research relating to qualifying workers or qualifying trainees which may be expected to be of public benefit.
3
The Secretary of State may provide information referred to in Schedule 1 to these Regulations in respect of persons who are or have been qualifying workers or qualifying trainees to any person prescribed in paragraph (2).
Supply by the Secretary of State of information to persons who lawfully held or could have required the supply of that information
9
1
For the purposes of section 114(6) of the 2005 Act, the persons referred to in paragraph (2) are prescribed persons.
2
The persons referred to in paragraph (1) are —
a
an authority;
b
the proprietor of the school at which —
i
the qualifying worker works or is due to start working;
ii
the qualifying trainee is training or is due to start training;
c
the General Teaching Council for England;
d
the Training and Development Agency for Schools; and
e
Her Majesty’s Chief Inspector of Education, Children’s Services and Skills.
3
The Secretary of State may provide information in respect of persons who are or have been qualifying workers or qualifying trainees to any person prescribed in paragraph (2).
Prohibition on further disclosure
10
No person to whom information is supplied by virtue of these Regulations may further disclose that information other than pursuant to an order of the court, an enactment or rule of law.
Effect of section 497 of the 1996 Act
11
Section 497 of the 1996 Act is, in relation to the duties imposed by these Regulations to have effect as if the reference in subsection (2)(a) of that section to a local education authority were a reference to an authority.
Saving provision
12
Despite the revocation in regulation 2, a request made pursuant to regulation 4, 5 or 6 of the 2007 Regulations is treated for the purposes of these Regulations as a request made pursuant to 5, 6 or 7 of these Regulations respectively, and information received by any person pursuant to the 2007 Regulations may be processed as if it had been received pursuant to these Regulations.
Jim Knight
Minister of State
Department for Children, Schools and Families
26th July 2007


text:
Citation and commencement
1
1
These Regulations may be cited as the Companies Acts (Unregistered Companies) Regulations 2007.
2
These Regulations come into force on 6th April 2007.
Meaning of “unregistered company”
2
In these Regulations an “unregistered company” means a body to which section 1043 of the Companies Act 2006 applies.
Application of provisions of the Companies Acts
3
The provisions of the Companies Acts listed in the Schedule to these Regulations apply to an unregistered company as to a company within the meaning of section 735(1) of the Companies Act 1985 or Article 3(1) of the Companies (Northern Ireland) Order 1986 , subject to any limitation, adaptation or modification specified in the Schedule.
References to a company’s registered office or the place where it is registered
4
In the application of any provision of the Companies Acts to an unregistered company by virtue of these Regulations —
a
any reference to a company’s registered office shall be read as a reference to the company’s principal office in the United Kingdom,
b
any reference to the part of the United Kingdom in which the company is registered shall be read as a reference to the part of the United Kingdom in which that office is situated, and
c
any reference to the registrar of companies shall be read accordingly.
General adaptation of defined expressions etc
5
1
In the application of any provision of the Companies Acts to an unregistered company by virtue of these Regulations, an expression defined, or otherwise having a particular meaning or effect, in relation to a company within the meaning of section 735(1) of the Companies Act 1985 or Article 3(1) of the Companies (Northern Ireland) Order 1986 has effect with any adaptations necessary to ensure a corresponding meaning or effect in relation to an unregistered company.
2
This is without prejudice to any specific adaptation provided for in these Regulations.
Saving
6
Nothing in these Regulations affects the application of any provision to an unregistered company otherwise than by virtue of these Regulations.
Margaret Hodge
Minister of State for Industry and the Regions
Department of Trade and Industry
7th February 2007


text:
Citation and commencement
1
These Regulations —
a
may be cited as the Large Combustion Plants (National Emission Reduction Plan) Regulations 2007; and
b
come into force on 10th September 2007.
Interpretation
2
1
In these Regulations —
“the Agency” means the Environment Agency;
“calendar year” means the period of 12 months beginning on 1st January in any year;
“the Chief Inspector” means the inspector constituted to be the chief inspector under regulation 8(3) of the Pollution Prevention and Control Regulations (Northern Ireland) 2003 ;
“the Directive” means Directive 2001/80/ EC of the European Parliament and of the Council on the limitation of emissions of certain pollutants into the air from large combustion plants ;
“emission allowance” means the amount of emission for each of the LCPD pollutants expressed in tonnes or kilotonnes per annum and calculated in accordance with the second paragraph of Article 4.6;
“emission plan” means a national emission reduction plan referred to in Article 4.6;
“large combustion plant” means an existing plant, within the meaning given in Article 2(10), the rated thermal input of which is equal to or greater than 50 megawatts;
“LCPD pollutants” means nitrogen oxides, sulphur dioxide and dust;
“National Emission Reduction Plan” means the emission plan prepared by the Secretary of State pursuant to regulation 4(1) ;
“the register” means the register maintained by the Agency in accordance with regulation 6(1) ;
“ SEPA ” means the Scottish Environment Protection Agency;
“working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 .
2
Other expressions used in these Regulations and in the Directive which are not defined in these Regulations have the same meaning in these Regulations as they have in the Directive.
3
A reference in these Regulations to a numbered Article is a reference to the Article so numbered in the Directive.
Meaning of “participating plant”
3
1
In these Regulations, “participating plant” means,
a
as regards England and Wales, a large combustion plant in respect of which the permit granted under Part II of the Pollution Prevention and Control (England and Wales) Regulations 2000 contains a NERP provision;
b
as regards Scotland, a large combustion plant in respect of which the permit granted under Part II of the Pollution Prevention and Control (Scotland) Regulations 2000 contains a NERP provision;
c
as regards Northern Ireland, a large combustion plant in respect of which the permit granted under Part 2 of the Pollution Prevention and Control Regulations (Northern Ireland) 2003 contains a NERP provision.
2
In this regulation, “NERP provision” means a provision which requires that the operation of the large combustion plant complies with the National Emission Reduction Plan.
Preparation of plans by the Secretary of State
4
1
The Secretary of State must publish an emission plan in relation to large combustion plants in the United Kingdom.
2
Before publishing an emission plan, the Secretary of State must consult —
a
the Scottish Ministers, as regards large combustion plants in Scotland;
b
the National Assembly for Wales, as regards large combustion plants in Wales; and
c
the Department of the Environment Northern Ireland, as regards large combustion plants in Northern Ireland.
Provision of information by the Secretary of State
5
1
Within two months of the coming into force of these Regulations, the Secretary of State must provide the Agency with the information referred to in —
a
paragraphs 2, 3 and 4; and
b
in so far as it relates to the calendar year 2008, paragraph 5(a)(i),
of Part 2 of Schedule 1.
2
After consulting —
a
the Scottish Ministers;
b
the National Assembly for Wales; and
c
the Department of the Environment Northern Ireland,
the Secretary of State must confirm the information referred to in paragraphs 2, 3, 4 and 5(a)(i), with or without any variations, to the Agency no later than 20th November in each year, other than in the year 2007.
3
Any such variation, other than a variation falling within paragraph (4), takes effect on the 1st January in the following calendar year.
4
Where it is necessary for the Secretary of State to vary the information referred to in paragraphs 2, 3, 4 and 5(a)(i) of Part 2 of Schedule 1 because a large combustion plant becomes a participating plant, the variation takes effect immediately the Agency enters the information relating to that plant on the register.
5
Subject to paragraph (6) , the Secretary of State may not vary the information referred to in paragraph (1) by deleting a participating plant.
6
The Secretary of State may vary the information referred to in paragraph (1) by deleting a participating plant with effect from and including 1st January 2016 or from and including 1st January 2018.
7
Before varying the information under paragraph (6) , the Secretary of State must not only consult as required under paragraph (2) , but must also consult the operators of all large combustion plants.
National Emission Reduction Plan register
6
1
The Agency must establish and maintain a register for the purposes of the National Emission Reduction Plan.
2
The register —
a
must be kept in electronic form; and
b
must contain the information referred to in Part 2 of Schedule 1.
3
The Agency must enter on the register —
a
the information which it receives from the Secretary of State under regulation 5(1) ; and
b
any variation to that information,
within 10 working days of the receipt of the information or the variation.
4
The Agency must ensure that the register is clearly displayed on the internet.
5
SEPA and the Chief Inspector must provide links from their respective websites to the register displayed on the internet.
Verification of reports of annual mass emissions
7
1
The Agency must verify the annual report of each operator of a participating plant in England and Wales relating to the actual annual mass emission of each of the LCPD pollutants from the participating plant.
2
SEPA must verify the annual report of each operator of a participating plant in Scotland relating to the actual annual mass emission of each of the LCPD pollutants from the participating plant.
3
The Chief Inspector must verify the annual report of each operator of a participating plant in Northern Ireland relating to the actual annual mass emission of each of the LCPD pollutants from the participating plant.
4
SEPA and the Chief Inspector must notify the Agency of the emissions verified by them in accordance with paragraph (2) and (3) by 28th February in the year following the calendar year to which the annual report of the operator in question relates.
Transfers of emission allowances
8
1
Where a part of an emission allowance is transferred from one participating plant to another participating plant, the operator of each plant must notify the Agency of the transfer by —
a
correctly completing the form provided by the Agency for the purpose; and
b
sending it to the Agency within 5 working days of the date on which the transfer is made.
2
A part of an emission allowance may be transferred at any time during the period comprising —
a
the calendar year in respect of which the emission allowance has been allocated by the Secretary of State; and
b
the period of three months following the end of that calendar year.
3
The form referred to in paragraph (1)(a) may be provided by, and, when duly completed, sent to, the Agency electronically.
4
If the requirements to notify under paragraph (1) are not complied with, the transfer becomes void.
5
The Agency must not record a transfer in the register unless it has been notified of the transfer in accordance with this regulation.
6
The Agency must record a transfer within 10 working days of notification.
7
No emission allowance in respect of a participating plant may be carried forward from one calendar year to the next.
8
The transfer of an emission allowance which results in a participating plant having an emission allowance of zero or less than zero has no effect.
Determination of emission allowance on plant closure
9
1
Where the regulator receives a notification of the closure of a participating plant, the regulator must determine the amount of the reduction of the emission allowance in relation to that participating plant for the calendar year in which the closure will take effect.
2
Where a determination is made by SEPA or the Chief Inspector —
a
SEPA or the Chief Inspector, as the case may be, must notify the Agency of the amount of the reduction within 10 working days of the receipt of the notification of closure; and
b
the Agency must amend the emission allowance for the participating plant recorded in the register within 10 working days of receipt of the notification of the amount of the reduction.
3
Where a determination is made by the Agency, the Agency must amend the emission allowance for the participating plant recorded in the register within 10 working days of receipt of the notification of closure.
4
In this regulation —
a
“notification of closure” means notification of the closure of a participating plant; and
b
“the regulator” means —
i
the Agency, if the participating plant in question is in England or Wales,
ii
SEPA, if the participating plant in question is in Scotland, or
iii
the Chief Inspector, if the participating plant in question is in Northern Ireland.
Derogations
10
1
If the operator of a participating plant wishes to benefit from the derogation contained in footnote (2) of part A of Annex VI to the Directive, he must apply to the Secretary of State in writing no later than 1st October in the year preceding the calendar year in which the derogation is to take effect.
2
If the Secretary of State grants the derogation, he must inform the Agency of the derogation when he complies with regulation 5(2) .
Environment Agency’s duties
11
1
The Agency must retain a copy of the register —
a
as at 1st January 2008 and 1st January in each succeeding calendar year; and
b
as at 30th April 2009 and 30th April in each succeeding calendar year,
unless the Secretary of State directs the Agency otherwise.
2
The Agency must give to the Secretary of State the copies referred to in paragraph (1) within 5 working days of being directed by him to do so.
Environment Agency’s costs
12
The Agency may charge —
a
SEPA; and
b
the Chief Inspector,
a reasonable proportion of its costs in establishing and maintaining the register.
Directions
13
A direction under these Regulations —
a
must be in writing;
b
may be amended at any time by a further direction; and
c
may be revoked in writing at any time.
Consequential amendments
14
Schedule 2 has effect.
Jonathan Shaw
Parliamentary Under Secretary of State
Department for Environment, Food and Rural Affairs
5th August 2007


text:
Citation, commencement and application
1
1
This Order may be cited as the Local Authorities (Model Code of Conduct) Order 2007 and comes into force on 3rd May 2007.
2
This Order applies —
a
in relation to police authorities in England and Wales; and
b
in relation to the following authorities in England —
i
a county council;
ii
a district council;
iii
a London borough council;
iv
a parish council;
v
the Greater London Authority;
vi
the Metropolitan Police Authority;
vii
the London Fire and Emergency Planning Authority;
viii
the Common Council of the City of London;
ix
the Council of the Isles of Scilly;
x
a fire and rescue authority;
xi
a joint authority;
xii
the Broads Authority; and
xiii
a National Park authority,
and in this Order references to “authority” are construed accordingly.
Model Code of Conduct
2
1
The code set out in the Schedule to this Order (“the Code”) has effect as the model code issued by the Secretary of State under section 50 of the Local Government Act 2000 as regards the conduct which is expected of members and co-opted members of an authority.
2
Subject to paragraphs (3) to (6), every provision of the Code in the Schedule to this Order is mandatory for an authority.
3
Paragraph 6(c) of the Code is not mandatory for police authorities, the Greater London Authority, the Metropolitan Police Authority, the London Fire and Emergency Planning Authority, fire and rescue authorities and joint authorities.
4
Paragraph 7 of the Code is not mandatory for parish councils.
5
Subject to sub-paragraph (6)(c) and (d) below, paragraphs 10(2)(c)(i) and (ii), 11 and 12(2) of the Code are mandatory only for county councils, district councils and London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.
6
The following provisions of the Code are mandatory only for an authority which is operating executive arrangements —
a
in paragraph 1(4), in the definition of “meeting” —
i
sub-paragraph (b);
ii
in sub-paragraph (c), the words “or its executive’s” and “, or area committees”;
b
paragraphs 9(6), 9(7) and 12(1)(b);
c
in paragraph 11(a), the words “your authority’s executive or”
d
in paragraph 11(b), the word “executive,”; and
e
in paragraph 12(2), the words in brackets.
Disapplication of certain statutory provisions
3
The following provisions shall not apply (where they are capable of doing so) to an authority which has adopted a code of conduct or to which such a code applies —
a
sections 94 to 98 and 105 to the Local Government Act 1972 ;
b
section 30(3A) of the Local Government Act 1974 ;
c
regulations made or a code issued under section 19 and 31 of the Local Government and Housing Act 1989 ;
d
paragraphs 9 and 10 of Schedule 7 to the Environment Act 1995 ; and
e
any guidance issued under section 66 of the Greater London Authority Act 1999 .
Revocation and savings
4
1
Subject to paragraphs (2) and (3), the following orders are revoked —
a
the Local Authorities (Model Code of Conduct) (England) Order 2001 ;
b
the Parish Councils (Model Code of Conduct) Order 2001 ;
c
the National Park and Broads Authorities (Model Code of Conduct) (England) Order 2001 ; and
d
the Police Authorities (Model Code of Conduct) Order 2001 .
2
The Orders referred to in paragraph (1) continue to have effect for the purposes of and for purposes connected with —
a
the investigation of any written allegation under Part 3 of the Local Government Act 2000, where that allegation relates to conduct which took place before the date when, pursuant to section 51 of that Act —
i
the authority adopts a code of conduct incorporating the mandatory provisions of the Code in the Schedule to this Order in place of their existing code of conduct;
ii
the authority revises their existing code of conduct to incorporate the mandatory provisions of the Code in the Schedule to this Order; or
iii
the mandatory provisions of the Code in the Schedule to this Order apply to members or co-opted members of the authority under section 51(5)(b) of that Act;
b
the adjudication of a matter raised in such an allegation; and
c
an appeal against the decision of an interim case tribunal or case tribunal in relation to such an allegation.
3
Any order made under section 83 of the Local Government Act 1972 shall have effect for the purpose of prescribing the form of a declaration of acceptance of office in relation to a county council, district council, London borough council and a parish council.
Signed on behalf of the Secretary of State for Communities and Local Government
Phil Woolas
Minister of State
Department for Communities and Local Government
2nd April 2007


text:
Citation and commencement
1
These Regulations may be cited as the Control of Cash (Penalties) Regulations 2007 and come into force on 15th June 2007.
Interpretation
2
In these Regulations -
“Community Regulation” means European Parliament and Council Regulation (EC) No 1889/2005 on controls of cash entering or leaving the Community
“The Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.
Power to impose penalties
3
1
The Commissioners may impose a penalty of such amount as they consider appropriate, not exceeding £5000, on a person failing to comply with article 3 of the Community Regulation (obligation to declare cash of a value of 10,000 euros or more).
2
Where the Commissioners decide to impose a penalty under this regulation, they must forthwith inform the person, in writing, of —
a
their decision to impose the penalty and its amount;
b
their reasons for imposing the penalty;
c
the review procedure; and
d
the right to appeal to a tribunal.
3
Where a person is liable to a penalty under this regulation, the Commissioners may reduce the penalty to such amount (including nil) as they think proper.
Review procedure
4
1
Any person who is the subject of a decision to impose a penalty under regulation 3 may by notice in writing to the Commissioners require them to review that decision.
2
The Commissioners need not review any decision unless the notice requiring the review is given before the end of the period of 45 days beginning with the date on which written notification of the decision was first given to the person requiring the review.
3
A person may give a notice under this regulation to require a decision to be reviewed for a second or subsequent time only if —
a
the grounds on which he requires the further review are that the Commissioners did not, on any previous review, have the opportunity to consider certain facts or other matters; and
b
he does not, on the further review, require the Commissioners to consider any facts or matters which were considered on a previous review except insofar as they are relevant to any issue to which the facts or matters not previously considered relate.
4
Where the Commissioners are required under this regulation to review any decision they must either
a
confirm the decision; or
b
withdraw or vary the decision and take such further steps (if any) in consequence of the withdrawal or variation as they consider appropriate.
5
Where the Commissioners do not, within 45 days beginning with the date on which the review was required by a person, give notice to that person of their determination of the review, they are to be assumed for the purposes of these Regulations to have confirmed the decision.
Appeals to a VAT and duties tribunal
5
An appeal lies to a VAT and duties tribunal with respect to a decision of the Commissioners on a review under regulation 4.
6
On an appeal under regulation 5, the tribunal has the power to —
a
quash or vary any decision of the Commissioners, including the power to reduce any penalty to such amount (including nil) as it thinks proper; and
b
substitute its own decision for any decision quashed on appeal.
7
An appeal shall not be entertained unless —
a
the amount which the Commissioners have imposed by way of a penalty under regulation 2 has been paid to them; or
b
on being satisfied that the appellant would otherwise suffer hardship the Commissioners agree or the tribunal decides that the appeal should be entertained notwithstanding that the amount has not been paid.
Retention of cash detained
8
Where the Commissioners have imposed a penalty under regulation 3 they may deduct from any cash detained pursuant to article 4(2) of the Community Regulation the amount of the penalty, and upon expiry of the period for appealing, or where an appeal has been made upon determination of the appeal, the amount payable shall be forfeit to them.
Dave Watts
Frank Roy
Two of the Lords Commissionersof Her Majesty’s Treasury
22nd May 2007


text:
Citation and commencement
1
These Regulations may be cited as the Employment Zones (Amendment) Regulations 2007 and shall come into force on 23rd April 2007.
Amendments to the Employment Zones Regulations 2003
2
1
The Employment Zones Regulations 2003 are amended as follows.
2
In regulation 2, after paragraph (4) insert —
5
Where there is more than one employment zone contractor providing an employment zone programme in the claimant’s zone, the claimant may (subject to paragraphs (6) and (7)) select the contractor with whom he will participate in the programme.
6
If the claimant has previously begun but not completed an employment zone programme provided by a particular contractor operating in the claimant’s zone, an employment officer may direct the claimant to participate in the programme with that contractor.
7
If the claimant fails to choose a contractor when requested to do so by an employment officer, the officer may direct him to participate in the programme with a particular contractor.
8
In this regulation —
“the claimant’s zone” means the employment zone in which the claimant is ordinarily resident or in which his address for payment of his jobseeker’s allowance is located;
“employment zone contractor” means a person who is providing an employment zone programme on behalf of the Secretary of State.
.
Signed by authority of the Secretary of State for Work and Pensions.
James Purnell
Minister of State,
Department for Work and Pensions
19th March 2007


text:
Title and commencement
1
These Regulations may be cited as the Dairy Produce (Miscellaneous Provisions) Regulations 2007 and come into force on 6th April 2007.
Abolition of Dairy Produce Quota Tribunals
2
The Dairy Produce Quota Tribunals, re-constituted under regulation 7(1) of the Dairy Produce Quotas (General Provisions) Regulations 2002 , are abolished.
Amendment of the Dairy Produce Quotas (General Provisions) Regulations 2002
3
1
The Dairy Produce Quotas (General Provisions) Regulations 2002 are amended as follows.
2
In regulation 2 (interpretation) —
a
for the definition of “the Commission Regulation” substitute —
“the Commission Regulation” means Commission Regulation (EC) No 595/2004 laying down detailed rules for applying Council Regulation (EC) No 1788/2003 establishing a levy in the milk and milk products sector
;
b
omit the definition of “Commission Regulation 1756/93”;
c
in the definition of “the Community legislation”, for “, the Commission Regulation, and Commission Regulation 1756/93” substitute “and the Commission Regulation” ;
d
for the definition of “the Council Regulation” substitute —
“the Council Regulation” means Council Regulation (EC) No 1788/2003 establishing a levy in the milk and milk products sector
;
e
omit the definition of “Tribunal”.
3
Omit regulation 7 (dairy produce quota tribunals).
4
Omit the Schedule (constitution, staffing and procedures of dairy produce quota tribunals).
Amendment of the Agriculture Act 1986
4
1
The Agriculture Act 1986 is amended as follows.
2
In paragraph 6 of Part 2 of Schedule 1 (tenants’ compensation for milk quota) —
a
in sub-paragraph (3), after “Wales” insert “, or by the Secretary of State or the National Assembly for Wales following the appeals procedure,”;
b
after sub-paragraph (3) insert —
3A
In sub-paragraph (3) above “the appeals procedure” means —
a
in England, the appeals procedure established under the Common Agricultural Policy Non-IACS Support Schemes (Appeals) (England) Regulations 2004 ( S.I. 2004/590 ); and
b
in Wales, the appeals procedure established under the Common Agricultural Policy Non-IACS Support Schemes (Appeals) (Wales) Regulations 2004 ( S.I. 2004/685 (W.73) ).
.
3
In paragraph 6 of Schedule 2 (tenants’ compensation for milk quota: Scotland) —
a
in sub-paragraph (3), after “Scotland” insert “, or following the appeals procedure by the Scottish Ministers or the Scottish Land Court,”;
b
after sub-paragraph (3) insert —
3A
In sub-paragraph (3) above “the appeals procedure” means the appeals procedure established under the Common Agricultural Policy Non-IACS Support Schemes (Appeals) (Scotland) Regulations 2004 ( S.S.I. 2004/278 ).
.
Consequential provisions
5
The enactments listed in Part 1 of the Schedule are repealed or revoked as specified.
Revocation of the Milk (Community Outgoers) Schemes
6
The instruments listed in Part 2 of the Schedule are revoked.
Jeff Rooker
Minister of State
Department for Environment, Food and Rural Affairs
18th February 2007


text:
Citation and commencement
1
These Regulations may be cited as the Road Vehicles (Registration and Licensing) (Amendment) Regulations 2007 and shall come into force on 1st April 2007.
Increase in fees
2
1
Paragraph 13 of Schedule 2 to the Road Vehicles (Registration and Licensing) Regulations 2002 shall be amended as follows.
2
In the paragraphs specified in column (1) of the Table below, for the amounts specified in column (2) there shall be substituted the amounts specified in column (3).
Table
(1) (2) (3) Paragraph Existing Amount (£) Substituted Amount (£)
13(1)(a) 27 28 13(1)(b) 16 17 13(2) 10 11
Signed by authority of the Secretary of State
S.J. Ladyman
Minister of State
Department for Transport
21st February 2007


text:
Citation and commencement
1
This Order may be cited as the Transport for London (Knightsbridge Station) Order 2007 and shall come into force on 5th June 2007.
Consent
2
The Secretary of State gives consent to Transport for London for the disposal of the freehold interest in the land described in the Schedule.
Signed by authority of the Secretary of State for Transport
G. Merron
Parliamentary Under Secretary of State
Department for Transport
25th April 2007