othertales/uklegislation huggingface dataset:
INTERNATIONAL IMMUNITIES AND PRIVILEGES 1 This Order may be cited as the European Forest Institute (Legal Capacities) Order 2005 and shall come into force on the date, to be notified in the London, Edinburgh and Belfast Gazettes, on which the Convention on the European Forest Institute enters into force in respect of the United Kingdom. 2 The European Forest Institute is an organisation of which the United Kingdom and other sovereign Powers are members. 3 The European Forest Institute shall have the legal capacities of a body corporate. A.K.Galloway Clerk of the Privy Council
INTERNATIONAL IMMUNITIES AND PRIVILEGES 1 This Order may be cited as the European Court of Human Rights (Immunities and Privileges) (Amendment) Order 2005 and shall come into force on 2nd January 2006. 2 After article 4 of The European Court of Human Rights (Immunities and Privileges) Order 2000 there shall be inserted— 4A 1 Except in so far as in any particular case any privilege or immunity is waived by the Court sitting in plenary session, spouses and minor children of judges of the Court shall enjoy— a the like immunity from suit and legal process, the like inviolability of residence and the like exemption or relief from taxes, other than customs duties and taxes on the importation of goods, and rates as are accorded to or in respect of the head of a diplomatic mission; b the like exemption from duties and taxes on the importation of articles imported for their personal use, including articles intended for their establishment, as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent; c the like exemption and privileges in respect of their personal baggage as in accordance with paragraph 2 of Article 36 of the 1961 Convention Articles are accorded to a diplomatic agent; d relief, under arrangements made by the Commissioners for Her Majesty’s Revenue and Customs, by way of refund of duty (whether of customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979 ) or value added tax paid on the importation of such oil which is bought in the United Kingdom by or on their behalf, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements. 2 This article shall not apply to any person who is a British citizen, British Overseas territories citizen, British Overseas citizen or British National (Overseas). A.K.Galloway Clerk of the Privy Council
PRISONS 1 These Rules may be cited as the Prison (Amendment) (No. 2) Rules 2005 and shall come into force on 3 rd January 2006. 2 The Prison Rules 1999 shall have effect subject to the amendments set out in the Schedule to these Rules. Scotland of Asthal, Q.C Minister of State Home Office 13th December 2005
INHERITANCE TAX Citation, commencement and interpretation 1 1 These Regulations may be cited as the Inheritance Tax (Double Charges Relief) Regulations 2005, and shall come into force on 4th January 2006. 2 In these Regulations— “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs; “the debt” means the debt mentioned in regulation 3(2); “the relevant property” has the meaning given in regulation 3(6). General 2 1 These Regulations apply in the circumstances specified in regulation 3. 2 They apply for the purposes of paragraph (d) of section 104(1) of the Finance Act 1986 (which refers to circumstances appearing to the Commissioners to be circumstances similar to those referred to in paragraphs (a) to (c) of that provision). 3 To the extent specified in regulation 4, these Regulations apply for the avoidance of double charges to tax. Circumstances in which these Regulations apply 3 1 These Regulations apply where conditions A to D are met. 2 Condition A is that an individual (“the deceased”) enters into arrangements (“the arrangements”) under which— a the disposal condition or the contribution condition is met as respects the relevant property, and b the deceased makes a transfer of value as a result of which a third party becomes entitled to the benefit of a debt (“the debt”) owed to the deceased. 3 Condition B is that, before the deceased’s death, any outstanding part of the debt is wholly written off, waived or released, and the write-off, waiver or release is made otherwise than for full consideration in money or money’s worth. 4 Condition C is that the deceased dies on or after 6th April 2005. 5 Condition D is that— a on the deceased’s death, the transfer of value treated as made immediately before the deceased’s death included the relevant property (or any property then representing the relevant property), and b as a result of the deceased’s death, the transfer of value referred to in paragraph (2)(b) has become a chargeable transfer. 6 In these Regulations “the relevant property” means property which, immediately after the carrying out of the arrangements, falls within the definition of “the relevant property” given in paragraph 11(9) of Schedule 15 to the Finance Act 2004 . 7 In paragraph (2)(a) “the disposal condition” and “the contribution condition” are to be construed in accordance with Schedule 15 to the Finance Act 2004. Avoidance of double charge: amounts to be calculated 4 1 Where these Regulations apply, amounts A and B must be calculated separately. 2 Amount A is the total tax chargeable as a consequence of the death of the deceased, but disregarding the value transferred represented by the relevant property (or by any property which, at the time of the death, represents the relevant property). 3 Amount B is the total tax chargeable as a consequence of the death of the deceased, but disregarding the value transferred by the transfer of value specified in regulation 3(2)(b). 4 The total tax chargeable is reduced to amount A or to amount B (whichever is the greater). Michael Hanson Paul. R.C. Gray Two of the Commissioners for Her Majesty’s Revenue and Customs 14th December 2005
LOCAL GOVERNMENT, ENGLAND Citation and commencement 1 This Order may be cited as the Bus Lane Contraventions (Approved Local Authorities) (England) (Amendment) Order 2005 and shall come into force on 9th January 2006. Approved local authorities 2 1 The Schedule to the Bus Lane Contraventions (Approved Local Authorities) (England) Order 2005 shall be amended as follows. 2 After the item in the table relating to East Sussex County Council there shall be inserted the following item— Elmbridge Borough Council S.I. 2005/3406 Signed by authority of the Secretary of State for Transport Karen Buck Parliamentary Under Secretary of State, Department for Transport 8th December 2005
CRIMINAL LAW Citation, commencement and interpretation 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provision 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Designation of assisting authority 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Designation of deciding authorities 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information to potential applicant for compensation 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Right to submit an application for compensation 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assistance to applicant for compensation 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transmission of applications 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Receipt of applications 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requests for supplementary information 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hearing of the applicant for compensation 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Communication of the decision 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other provisions 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
AGRICULTURE, WALES Title, application and commencement 1 The title of these Regulations is the Products of Animal Origin (Third Country Imports) (Wales) (Amendment) Regulations 2005; they apply in relation to Wales and come into force on 10 December 2005. Amendments to the Products of Animal Origin (Third Country Imports) (Wales) Regulations 2005 2 1 Amend Part VIII of Schedule 1 to the Products of Animal Origin (Third Country Imports) (Wales) Regulations 2005 in accordance with this regulation. 2 After paragraph 3 insert— 3A Commission Decision 2005/760/EC concerning certain protection measures in relation to highly pathogenic avian influenza in certain third countries for the import of captive birds (OJ No. L285, 28.10.2005, p. 60) (in so far as it relates to products derived from those birds), as amended by Commission Decision 2005/862/EC (OJ No. L317, 3.12.2005, p.19). . 3 For paragraph 18 substitute— 18 Regulation (EC) No. 1774/2002 of the European Parliament and of the Council laying down health rules concerning animal by-products not intended for human consumption (OJ No. L273, 10.10.2002, p. 1) as last amended by Commission Regulation (EC) No. 416/2005 (OJ No. L66, 12.3.2005, p. 10), and as read with Commission Decision 2005/760/EC , as amended by Commission Decision 2005/862/EC (OJ No. L317, 3.12.2005, p.19 ). . Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998 . D. Elis-Thomas The Presiding Officer of the National Assembly 8 December 2005
NATIONAL HEALTH SERVICE, ENGLAND Citation, commencement and interpretation 1 1 This Order may be cited as the East Sussex County Healthcare National Health Service Trust (Transfer of Trust Property) Order 2005 and shall come into force on 16 th January 2006. 2 In this Order— “the old Trust” means the East Sussex County Healthcare National Health Service Trust; “the new Trust” means the East Sussex Hospitals National Health Service Trust; and “the trust property” means the property specified in the schedule of trust property prepared and agreed by the old Trust and the new Trust and signed on behalf of the old Trust on 12 th October 2005 and on behalf of the new Trust on 24 th October 2005. Transfer of trust property 2 1 On the date that this Order comes into force the trust property, and any rights and liabilities arising from that property, shall be transferred from the old Trust to the new Trust. 2 In any instrument relating to the trust property, any reference to the trustees of the trust property or, as the case may be, the old Trust shall be construed as a reference to the trustees of the new Trust or, as the case may be, the new Trust. Signed by authority of the Secretary of State for Health Caroline Flint Parliamentary Under Secretary of State, Department of Health 7th December 2005
EDUCATION, ENGLAND Citation 1 This Order may be cited as the Designation of Schools Having a Religious Character (Independent Schools) (England) (No. 3) Order 2005. Interpretation 2 In this Order “the relevant religion or religious denomination” means the religion or religious denomination in accordance with whose tenets education is provided at the school or the school is conducted (or, as the case may be, each such religion or religious denomination). Designation of Schools 3 The schools listed in column (1) of the Schedule are designated as schools having a religious character. 4 The relevant religion or religious denomination in relation to a school listed in column (1) of the Schedule is stated in relation to that school in column (2). P S A Jones A Divisional Manager in the Department for Education and Skills 8th December 2005
AGRICULTURE, ENGLAND Title, application and commencement 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendments to the Products of Animal Origin (Third Country Imports) (England) (No. 4) Regulations 2004 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
INCOME TAX Citation and commencement 1 These Regulations may be cited as the Registered Pension Schemes (Discharge of Liabilities under Sections 267 and 268 of the Finance Act 2004) Regulations 2005 and shall come into force on 6th April 2006. Interpretation 2 In these Regulations— “a section 267 application” means an application under subsection (2) or (5) of section 267 of the Finance Act 2004 (which concern the scheme administrator’s liability to lifetime allowance charges); “a section 268 application” means an application under subsection (2) or (5) of section 268 of the Finance Act 2004 (which concern liability to unauthorised payments surcharges and scheme sanctions charges); “applicant” means a person making a section 267 application or a section 268 application; and “company” and “year of assessment” have the meanings given to them in section 832 of the Income and Corporation Taxes Act 1988 . Time limits for, and content of section 267 and 268 applications 3 1 Any section 267 application or section 268 application must be made in writing— a in the case of a company, not later than six years after the end of the accounting period to which it relates; or b in the case of any other applicant, no later than five years after the 31st January next following the year of assessment to which it relates. This is subject to the following qualification. 2 If an assessment is made under section 36 of the Taxes Management Act 1970 (assessments for the purpose of making good any loss to the Crown from a loss of income tax, etc. ) , the section 267 application or section 268 application (as the case may be) must be made within two years of the date on which the assessment is issued as stated in the notice of that assessment. 3 A section 267 application or section 268 application shall set out particulars of the ground relied on under the relevant section. Applications on behalf of persons who are incapacitated 4 A section 267 application or 268 application may be made on behalf of an incapacitated person by his trustee, guardian or receiver. Here “incapacitated person” has the meaning given by section 118 of the Taxes Management Act 1970 . Supplementary applications 5 Where a section 267 application or section 268 application has been made and the applicant subsequently discovers that an error or mistake has been made in it, the applicant may make a supplementary application in the same manner, and within the same time, as is allowed for making the original application. D. A. Hartnett M. J. Eland Two of the Commissioners for Her Majesty’s Revenue and Customs 14th December 2005
FINANCIAL SERVICES AND MARKETS Citation and commencement 1 This Order may be cited as the Financial Services and Markets Act 2000 (Financial Promotion) (Amendment) Order 2005 and comes into force on 21st December 2005. Amendment of the Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 2 1 The Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 is amended as follows. 2 In article 2(1), in the definition of “close relative”, after “spouse” (in both places) insert “or civil partner”. 3 In article 20(5)(c), after “spouse” insert “or civil partner”. 4 In article 60(2)(a)(ii), after “widowers” insert “, civil partners, surviving civil partners”. Dave Watts Vernon Coaker Two of the Lords Commissioners of Her Majesty’s Treasury 8th December 2005
INCOME TAX Citation and commencement 1 These Regulations may be cited as the Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005 and shall come into force on 6th April 2006. Specified descriptions of persons in relation to the audit of registered pension scheme accounts 2 In relation to the audit of the accounts of a registered pension scheme, the following descriptions of person are specified namely— a a person specified in section 25 of the Companies Act 1989 or Article 28 of the Companies (Northern Ireland) Order 1990 (eligibility as a scheme auditor); and b a person eligible for appointment as a scheme auditor under section 47(1) of the Pensions Act 1995 or Article 47(1) of the Pensions (Northern Ireland) Order 1995 (professional advisers) . This is subject to regulation 3. Circumstances in which a person specified under regulation 2 is not to audit scheme accounts 3 Notwithstanding regulation 2, a person shall not be a registered pension scheme’s auditor if he is— a a member of the scheme; b employed under a contract of service by the scheme administrator; c an employer in relation to the scheme; or d ineligible, by virtue of section 27 of the Companies Act 1989, to audit the accounts of a company which is an employer in relation to the scheme. D. A. Hartnett M. J. Eland Two of the Commissioners for Her Majesty’s Revenue and Customs 14th December 2005
INCOME TAX Citation and commencement 1 These Regulations may be cited as the Registered Pension Schemes (Minimum Contributions) Regulations 2005 and shall come into force on 6th April 2006. Recovery of amounts representing basic rate tax 2 1 Subsections (1), (1B), (4) and (5) of section 30 of the Taxes Management Act 1970 (recovery of overpayments of tax, etc. ) shall apply in relation to the payment by the Commissioners for Her Majesty’s Revenue and Customs of an amount, by way of minimum contributions under section 202 of the Finance Act 2004, which— a they were not required to pay, or b they were required to pay, but which they paid to persons other than the scheme administrator of the registered pension scheme to whom they should have made the payment, as if a sum representing income tax at the basic rate on the amount paid (“the notional repayment sum”) had been income tax repaid to the person to whom, or in respect of whom, the amount was paid, and to which that person was not entitled. 2 An assessment made by virtue of paragraph (1) shall be made by an officer of Revenue and Customs and the provisions of the Taxes Management Act 1970 shall apply to the assessment as if it were an assessment to tax for the year of assessment in respect of which the amount of the notional repayment sum was paid. D. A. Hartnett M. J. Eland Two of the Commissioners for Her Majesty’s Revenue and Customs 14th December 2005
NATIONAL HEALTH SERVICE, ENGLAND AND WALES Citation and commencement 1 This Order may be cited as the Health Service Commissioner for England (Special Health Authorities) (No.2) Order 2005 and shall come into force on 20th January 2006. Designation as body subject to investigation 2 Each of the bodies listed in column 1 of the Schedule to this Order (established by the Statutory Instrument for which the reference is given in column 2) is designated as a Special Health Authority to which section 2(1) of the Health Service Commissioners Act 1993 (bodies subject to investigation by the Health Service Commissioner for England) applies. A.K.Galloway Clerk of the Privy Council
PARLIAMENTARY COMMISSIONER Citation, commencement and interpretation 1 1 This Order may be cited as the Parliamentary Commissioner (No 2) Order 2005. 2 This Order comes into force on 20th January 2006. 3 In this Order “ the Act ” means the Parliamentary Commissioner Act 1967. Amendment to Schedule 2 to the Act 2 For Schedule 2 to the Act, substitute the Schedule set out in the Schedule to this Order. Amendment to Schedule 3 to the Act 3 For paragraph 2 of Schedule 3 to the Act, substitute: 2 1 Action taken, in any country or territory outside the United Kingdom, by or on behalf of any officer representing or acting under the authority of Her Majesty in respect of the United Kingdom, or any other officer of the Government of the United Kingdom other than, a action which is taken by an officer (not being an honorary consular officer) in the exercise of a consular function on behalf of the Government of the United Kingdom; b action which is taken by an officer within a control zone or a supplementary control zone; or c action which is taken by a British sea-fishery officer. 2 In this paragraph— a “control zone” has the meaning given collectively by Schedule 1 to the Channel Tunnel (International Arrangements) Order 1993, Schedule 1 to the Channel Tunnel (Miscellaneous Provisions) Order 1994 and regulation 2 of the Nationality, Immigration and Asylum Act 2002 (Juxtaposed Controls) Order 2003; b “supplementary control zone” has the meaning given by Schedule 1 to the Channel Tunnel (International Arrangements) Order 1993; c “British sea-fishery officer” has the meaning given by section 7 of the Sea Fisheries Act 1968. . Amendment to Schedule 4 to the Act 4 In Schedule 4 to the Act: a insert in the appropriate place in alphabetical order: Asylum Support Adjudicators established under section 102 of the Immigration and Asylum Act 1999. . b delete the entries relating to the following: Meat Hygiene Appeals Tribunal Misuse of Drugs Advisory Body Misuse of Drugs Professional Panel Misuse of Drugs Tribunal. A.K Galloway Clerk of the Privy Council
CORPORATION TAX Citation, commencement and effect 1 1 This Order may be cited as the Research and Development Tax Relief (Definition of “Small or Medium-Sized Enterprise”) Order 2005 and shall come into force on 31st December 2005. 2 Article 2 has effect in relation to accounting periods ending on or after that date. 3 Article 3 has effect in relation to expenditure incurred on or after 8th December 2005. Definition of small or medium-sized enterprise —Finance Act 2000, Schedule 20 2 In paragraph 2(1) of Schedule 20 to the Finance Act 2000 (definition of small or medium-sized enterprises for the purposes of tax relief for expenditure on research and development by such enterprises) in paragraph (b) of qualification 1 for “either” substitute “both”. Definition of small or medium-sized enterprise — Finance Act 2002, Schedule 12 3 In paragraph 2(1)(b) of Schedule 12 to the Finance Act 2002 (definition of small or medium-sized enterprise for the purpose of tax relief for expenditure on research and development: large companies and small or medium-sized enterprises) for the words from “means a small” to the end substitute “has the meaning given by paragraph 2(1) of Schedule 20 to the Finance Act 2000.”. Dave Watts Vernon Coaker Two of the Lords Commissioners of Her Majesty’s Treasury 7th December 2005
CORPORATION TAX Citation, commencement and effect 1 These Regulations may be cited as the Overseas Life Insurance Companies (Amendment) Regulations 2005, shall come into force on 31 st December 2005 and shall have effect in relation to periods of account (whenever beginning) which end on or after that day. Amendment of the Overseas Life Insurance Companies Regulations 2004 2 The Overseas Life Insurance Companies Regulations 2004 are amended as follows. 3 In regulation 3(4)(h)(viii), in the sub-paragraph (10) treated as inserted into paragraph 6 of Schedule 19AC to the Income and Corporation Taxes Act 1988 — a after the words “subsection, in the case of” insert “— (a)”; and b after “Financial Services and Markets Act 2000,” insert— b a Treaty firm within the meaning of paragraph 1 of Schedule 4 to that Act; . 4 1 Amend regulation 6 as follows. 2 In paragraph (6), in the paragraph 1AA treated as inserted in Schedule 8A to the Finance Act 1989 — a in sub-paragraph (2) after “ EEA firm” insert “or a Treaty firm”; and b for sub-paragraph (3) substitute— 3 In sub-paragraph (2)— “EEA firm” means a firm of the kind mentioned in paragraph 5(d) of Schedule 3 to the Financial Services and Markets Act 2000; and “Treaty firm” has the meaning given by paragraph 1 of Schedule 4 to that Act. ; 3 In paragraph (7)(b), in the sub-paragraph (1A) treated as inserted into paragraph 1B of that Schedule— a after “which is” insert “—(a)”; and b after “Financial Services and Markets Act 2000,” insert— or b a Treaty firm within the meaning of paragraph 1 of Schedule 4 to that Act, . 4 In paragraph (10)(g), in the sub-paragraph (6A) treated as inserted into paragraph 2 of that Schedule— a after “Where the company is” insert “—(a)”; and b after “Financial Services and Markets Act 2000,” insert— or b a Treaty firm within the meaning of paragraph 1 of Schedule 4 to that Act, . Dave Watts Vernon Coaker Two of the Lords Commissioners of Her Majesty’s Treasury 7th December 2005