othertales/uklegislation huggingface dataset:
TAX CREDITS Citation, commencement, effect and interpretation 1 1 These Regulations may be cited as the Tax Credits Up-rating Regulations 2004 and shall come into force on 6th April 2004. 2 In these Regulations— “the Child Tax Credit Regulations ” means the Child Tax Credit Regulations 2002 ; “the Entitlement Regulations ” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 ; “the Income Thresholds Regulations ” means the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 . 3 These Regulations have effect in relation to awards of tax credits for the tax year beginning on 6th April 2004 and subsequent tax years. Amendment of the Child Tax Credit Regulations 2 In regulation 7(4) of the Child Tax Credit Regulations (individual element of the child tax credit)— a in sub-paragraph (a) for “£3,600” substitute “£3,840”; b in sub-paragraph (b) for “£4,465” substitute “£4,730”; c in sub-paragraph (c) for “£1,445” substitute “£1,625”; d in sub-paragraph (d) for “£3,600” substitute “£3,840”; e in sub-paragraph (e) for “£4,465” substitute “£4,730”; and f in sub-paragraph (f) for “£1,445” substitute “£1,625”. Amendment of the Entitlement Regulations 3 For the Table in Schedule 2 to the Entitlement Regulations substitute the Table set out in the Schedule to these Regulations. Amendment of the Income Thresholds Regulations 4 In regulation 3(3) of the Income Thresholds Regulations (first income threshold for those entitled to child tax credit) for “£13,230” substitute “£13,480”. John Heppell Jim Murphy Two of the Lords Commissioners of Her Majesty’s Treasury 29th March 2004
DATBLYGU ECONOMAIDD, CYMRU Enwi a chychwyn 1 Enw'r Gorchymyn hwn yw Gorchymyn Awdurdod Datblygu Cymru (Tir Diffaith) 2004 a daw i rym ar 1 Ebrill 2004. Cynnydd y Ganran Ragnodedig 2 At ddibenion is-adran (6) o adran 16 o Ddeddf Awdurdod Datblygu Cymru 1975, ystyr “the prescribed percentage” (y ganran a ragnodwyd) yw 100 y cant. Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 . John Marek Dirprwy Lywydd y Cynulliad Cenedlaethol 24 Mawrth 2004
NATIONAL HEALTH SERVICE, ENGLAND Citation, commencement and interpretation 1 1 This Order may be cited as the Woking Area Primary Care Trust (Change of Name) Order 2004 and shall come into force on 1st April 2004. 2 In this Order— a “ the Order ” means the Woking Area Primary Care Trust (Establishment) Order 2002” ; b “ the trust ” means the trust established by the Order. Change of name of Primary Care trust and transitional provision 2 1 The trust shall be called the Surrey Heath and Woking Primary Care Trust instead of the Woking Area Primary Care Trust, and accordingly in article 1 of the Order in the definition of “the trust”, and in article 2 of the Order, for “Woking Area” there shall be substituted “Surrey Heath and Woking”. 2 The change of name effected by paragraph (1) shall not— a affect any right or obligation of any person; or b be taken as invalidating any instrument (whether made before or on or after the day on which this Order comes into force) which refers to the trust by its previous name, and all instruments and other documents which refer to the trust under its previous name shall be construed as referring to it under its new name. Signed by authority of the Secretary of State Rosie Winterton Minister of State, Department of Health 23rd March 2004
EDUCATION, ENGLAND Citation, commencement and application 1 1 These Regulations may be cited as the Education (Penalty Notices) (England) (Amendment) Regulations 2004 and shall come into force on 22nd April 2004. 2 These Regulations apply only in relation to England. Service of notices 2 For regulation 20(2) of the Education (Penalty Notices) (England) Regulations 2004 there shall be substituted— 2 Service by post shall be deemed to have been effected, unless the contrary is proved, on the second working day after posting the notice by first-class post. 3 In this regulation “working day” means a day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday within the meaning of the Banking and Financial Dealings Act 1971 . Ivan Lewis Parliamentary Under Secretary of State Department for Education and Skills 25th March 2004
CRIMINAL LAW, ENGLAND AND WALES Citation, commencement and extent 1 1 These Regulations may be cited as the Sexual Offences Act 2003 (Prescribed Police Stations) Regulations 2004 and shall come into force on 1st May 2004. 2 These Regulations do not extend to Scotland. Prescribed police stations 2 The police stations listed in the Schedule to these Regulations are prescribed for the purposes of section 87(1)(a) of the Sexual Offences Act 2003. Revocation 3 The Sex Offender (Notification Requirements) (Prescribed Police Stations) Regulations 2001 are hereby revoked. Paul Goggins Parliamentary Under-Secretary of State Home Office 23rd March 2004
CRIMINAL LAW, ENGLAND AND WALES Citation and extent 1 1 This Order may be cited as the Sexual Offences Act 2003 (Commencement) Order 2004. 2 This Order does not extend to Scotland. Commencement 2 The Sexual Offences Act 2003 shall come into force on 1st May 2004 in so far as it is not already in force. Paul Goggins Parliamentary Under-Secretary of State Home Office 23rd March 2004
SOCIAL SECURITY Citation, commencement and interpretation 1 1 This Order may be cited as the Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2004 and shall come into force on 6th April 2004. 2 In this Order— “ the Act ” means the Social Security Contributions and Benefits Act 1992; and “the Northern Ireland Act ” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992. Rate of and small earnings exception from Class 2 contributions 2 In both section 11 of the Act and section 11 of the Northern Ireland Act (Class 2 contributions)– a in subsection (1) (weekly rate) for “£2.00” substitute “£2.05”; and b in subsection (4) (small earnings exception) for “£4,095” substitute “£4,215”. Amount of Class 3 contributions 3 In both section 13(1) of the Act and section 13(1) of the Northern Ireland Act (amount of Class 3 contributions) for “£6.95” substitute “£7.15”. Lower and upper limits for Class 4 contributions 4 In each of sections 15(3), 18(1) and 18(1A) of the Act and sections 15(3), 18(1) and 18(1A) of the Northern Ireland Act (Class 4 contributions recoverable under the Income Tax Acts and under regulations)— a for “£4,615” (lower limit) in each place where it appears, substitute “£4,745”; and b for “£30,940” (upper limit) in each place where it appears, substitute “£31,720”. Prescribed percentage of estimated benefit expenditure – Great Britain 5 Section 2(2) of the Social Security Act 1993 (payments into the National Insurance Fund out of money provided by Parliament) shall have effect with respect to the tax year 2004-05 and the prescribed percentage of estimated benefit expenditure for the financial year ending with 31st March in that year shall be 2 per cent. Prescribed percentage of estimated benefit expenditure – Northern Ireland 6 Article 4(3) of the Social Security (Northern Ireland) Order 1993 (payments into the Northern Ireland National Insurance Fund out of appropriated money) shall have effect with respect to the tax year 2004-05 and the prescribed percentage of estimated benefit expenditure for the financial year ending with 31st March in that year shall be 2 per cent. Nick Ainger Jim Murphy Two of the Lords Commissioners of Her Majesty’s Treasury 24th March 2004
Y GWASANAETH IECHYD GWLADOL, CYMRU Enwi, cychwyn, dehongli a chymhwyso 1 1 Enw'r rheoliadau hyn yw Rheoliadau'r Gwasanaeth Iechyd Gwladol (Treuliau Teithio a Pheidio â Chodi Tâl) (Diwygio) (Cymru) 2004 a deuant i rym ar 5 Ebrill 2004. 2 Yn y Rheoliadau hyn, ystyr “y prif Reoliadau” (“the principal Regulations”) yw Rheoliadau'r Gwasanaeth Iechyd Gwladol (Treuliau Teithio a Pheidio â Chodi Tâl 1988 . 3 Mae'r Rheoliadau hyn yn gymwys i Gymru yn unig. Diwygio rheoliad 2 o'r prif Reoliadau 2 Yn rheoliad 2 o'r prif Reoliadau (dehongli), ar ôl y diffiniad o “relevant income” mewnosoder y diffiniad canlynol— mae “ severe disability element” i'w ddehongli yn unol ag adran 11(6)(d) o Ddeddf Credydau Treth 2002 ; . Diwygio rheoliad 4 o'r prif Reoliadau 3 1 Mae Rheoliad 4 o'r prif Reoliadau (disgrifiad o bersonau sydd â hawl i beidio â thalu ac i gael taliadau llawn) yn cael ei ddiwygio yn unol â darpariaeth ganlynol y rheoliad hwn. 2 Ym mharagraff (2)(e)— a Yn y geiriau cloi, yn lle “£14,200” rhodder “£14,600”; b yn is-baragraff (ii), ar ôl “disability element” mewnosoder “or severe disability element”. Diwygio Rhan I o Atodlen 1 i'r prif Reoliadau 4 1 Diwygir Tabl A o Ran I o'r prif Reoliadau (addasiadau i ddarpariaethau Rheoliadau Cymhorthdal Incwm 1987 at ddibenion Rhan I o'r Atodlen hon) yn unol â darpariaethau canlynol y rheoliad hwn. 2 Yn y cofnod sy'n ymwneud â rheoliad 53 yn lle “£12,000” rhodder £12,250” ac yn lle “£19,500” rhodder “£20,000”. 3 Yn y cofnod sy'n ymwneud â rheoliad 45 — a ym mharagraff (b), yn lle “£19,500” rhodder “£20,000”; b ym mharagraff (c), yn lle “£12,000” rhodder “£12,250”. Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 John Marek Dirprwy Lywydd y Cynulliad Cenedlaethol 23 Mawrth 2004
NATIONAL HEALTH SERVICE, ENGLAND Citation, commencement and interpretation 1 1 This Order may be cited as the Warwickshire Ambulance Service National Health Service Trust (Change of Name) Order 2004 and shall come into force on 1st April 2004. 2 In this Order— a “ the Order ” means the Warwickshire Ambulance Service National Health Service Trust (Establishment) Order 1993” ; b “ the trust ” means the National Health Service trust established by the Order. Change of name of NHS trust and transitional provision 2 1 The trust shall be called the Coventry and Warwickshire Ambulance National Health Service Trust instead of the Warwickshire Ambulance Service National Health Service Trust, and accordingly in article 1 of the Order in the definition of “the trust”, and in article 2 of the Order, for “Warwickshire Ambulance Service” there shall be substituted “Coventry and Warwickshire Ambulance”. 2 The change of name effected by paragraph (1) shall not— a affect any right or obligation of any person; or b be taken as invalidating any instrument (whether made before or on or after the day on which this Order comes into force) which refers to the trust by its previous name, and all instruments and other documents which refer to the trust under its previous name shall be construed as referring to it under its new name. Signed by authority of the Secretary of State Stephen Ladyman Parliamentary Under Secretary of State, Department of Health 22nd March 2004
DIOGELU'R AMGYLCHEDD, CYMRU Enwi, cychwyn, rhychwantu a chymhwyso 1 1 Enw'r Gorchymyn hwn yw Gorchymyn Sbwriel a Baeddu gan Gŵn (Cosb Benodedig) (Cymru) 2004 a daw i rym ar 1 Ebrill 2004. 2 Mae'r Gorchymyn hwn yn rhychwantu Cymru a Lloegr yn unig ac mae'n gymwys mewn perthynas â Chymru'n unig. Swm y gosb benodedig 2 Yn adran 88(6) o Ddeddf Diogelu'r Amgylchedd 1990 (sy'n pennu'r gosb benodol am adael sbwriel ac a gymhwysir yn ogystal gan adran 4(2) o Ddeddf Cŵ n (Baeddu Tir) 1996)— a ar ôl y swm a bennwyd ar gyfer Lloegr mewnosoder “or, in Wales, £75”, a b diddymir drwy hyn unrhyw gyfeiriad at £25 sy'n goroesi. Dirymu 3 1 Dirymir Gorchymyn Sbwriel (Cosb Benodedig) 1996 mewn perthynas â Chymru. 2 Dirymir Erthygl 3 o Orchymyn Baeddu gan Gŵ n (Cosbau Penodedig) 1996 (swm y gosb benodedig) mewn perthynas â Chymru. Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 John Marek Dirprwy Lywydd y Cynulliad Cenedlaethol 24 Mawrth 2004
DIOGELU'R AMGYLCHEDD, CYMRU Enwi 1 Enw'r Gorchymyn hwn yw Gorchymyn Deddf Dŵr 2003 (Cychwyn) (Cymru) 2004. Y Diwrnod Penodedig 2 1 1 Ebrill 2004 yw'r diwrnod penodedig i'r canlynol ddod i rym — a adran 67 o'r Ddeddf (aelodaeth o bwyllgorau rhanbarthol atal llifogydd yng Nghymru); b adran 69 o'r Ddeddf (grantiau ar gyfer gwaith draenio a systemau rhybudd rhag llifogydd); c paragraff 42 o Atodlen 7 i'r Ddeddf (mân ddiwygiadau canlyniadol) ac adran 101(1) o'r Ddeddf i'r graddau y mae'n ymwneud ag ef; ch Atodlen 9 i'r Ddeddf (diddymiadau a dirymu), i'r graddau y mae'n ymwneud ag adran 222(1) o Ddeddf Adnoddau Dŵ r 1991 ac adran 101(1) o Ddeddf yr Amgylchedd 1995 ; a d adran 75 o'r Ddeddf (estyn pwerau wrth gefn awdurdod gorfodi). 2 Caiff y darpariaethau y cyfeirir atynt ym mharagraff 1(b) i (d) eu dwyn i rym mewn perthynas â Chymru'n unig. Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 . John Marek Dirprwy Lywydd y Cynulliad Cenedlaethol 24 Mawrth 2004
LLYFRGELLOEDD, CYMRU Enw, cychwyn, cymhwyso a dehongli 1 1 Enw'r Gorchymyn hwn yw Gorchymyn Diddymu Cyngor Ymgynghorol Llyfrgelloedd Cymru a Diwygiadau Canlyniadol 2004. 2 Daw'r Gorchymyn hwn i rym ar 1 Ebrill 2004. 3 Mae'r Gorchymyn hwn yn gymwys mewn perthynas â Chymru. 4 Yn y Gorchymyn hwn — ystyr “ Deddf 1964 ” (“ the 1964 Act ”) yw Ddeddf Llyfrgelloedd ac Amgueddfeydd Cyhoeddus 1964: ystyr “y Cyngor” (“ the Council ”) yw'r Cyngor Ymgynghorol Llyfrgelloedd a sefydlwyd ar gyfer Cymru a Sir Fynwy o dan adran 2 o Ddeddf 1964, a adnabyddir fel Cyngor Gwasanaethau Llyfrgelloedd a Gwybodaeth (Cymru); ac ystyr “y Cynulliad Cenedlaethol” (“ the National Assembly ”) yw Cynulliad Cenedlaethol Cymru. Diddymu'r Cyngor 2 1 Diddymir y Cyngor a'i swyddogaethau. 2 Trosglwyddir i'r Cynulliad Cenedlaethol yr holl eiddo a hawliau y mae gan y Cyngor hawl iddynt ac unrhyw rwymedigaethau sydd ar y Cyngor. Diwygiadau Canlyniadol 3 1 Diwygir adran 2 o Ddeddf 1964 fel a ganlyn: a yn lle is-adran (1) rhowch — 1 There shall be a Library Advisory Council for England and it shall be the duty of the Council to advise the Secretary of State upon such matters connected with the provision or use of library facilities whether under this Act or otherwise as it thinks fit, and upon any questions referred to it by him. ; b Yn is-adran (2) yn lle “each” rhowch “the” (yn y ddau fan); c Yn is-adran (3) yn lle “Each” rhowch “The”; ch Yn is-adran (4) yn lle “either” rhowch “the”; d Yn is-adran (5) yn lle “Each” rhowch “The” ac yn lle “a ” rhowch “the ”. 2 Yn Rhan 2 o Atodlen 1A o Ddeddf Cysylltiadau Hiliol 1976 , diddymir y cyfeiriad at “Library and Information Services Council (Wales)”. 3 Yn Rhan 6 o Atodlen 1 i Ddeddf Rhyddid Gwybodaeth 2000 , diddymir y cyfeiriad at “Library and Information Services Council (Wales)”. Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 D. Elis-Thomas Llywydd y Cynulliad Cenedlaethol 17 Mawrth 2004
EDUCATION, ENGLAND Citation, commencement, and application 1 1 These Regulations may be cited as the LEA Budget, Schools Budget and Individual Schools Budget (Wandsworth) (Amendment) Regulations 2004 and shall come into force on 31st March 2004. 2 These Regulations amend the LEA Budget, Schools Budget and Individual Schools Budget (England) Regulations 2003 (“the Regulations”) in relation to Wandsworth London Borough Council, and apply in relation to the financial year beginning on 1st April 2004. Amendment 2 In respect of Wandsworth London Borough Council the words “plus £316,000” are added after the formula in paragraph 1 of Schedule 2 to the Regulations. David Miliband Minister of State, Department for Education and Skills 18th March 2004
IMMIGRATION Citation and commencement 1 This Order may be cited as the Immigration Services Commissioner (Designated Professional Body) (Fee) Order 2004 and shall come into force on 7th April 2004. Interpretation 2 In this Order — “ the Act ” means the Immigration and Asylum Act 1999; “Commissioner” means the Immigration Services Commissioner appointed under section 83(2) of the Act; and “designated professional body” has the same meaning as in section 86(1) of the Act. Fee 3 The fee to be paid to the Commissioner by each designated professional body for the year 1st April 2003 to 31st March 2004 shall be the sum specified in the Schedule to this Order. The fee shall be paid on or before 14th April 2004. Beverley Hughes Minister of State Home Office 16th March 2004
SUPREME COURT OF ENGLAND AND WALES Citation and interpretation 1 This Order may be cited as the Courts Act 2003 (Commencement No. 4) Order 2004. Commencement of provisions of the Courts Act 2003 2 The following provisions of the Courts Act 2003 come into force on 1st June 2004— a section 4 (Establishment of courts boards); b Schedule 1 (Constitution and procedure of courts boards). Signed by authority of the Lord Chancellor Christopher Leslie Parliamentary Under Secretary of State, Department of Constitutional Affairs 25th February 2004
AGRICULTURE Title and commencement 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CRIMINAL LAW 1 1 The Order may be cited as the Crime (International Co-operation) Act 2003 (Commencement No. 1) Order 2004. 2 In this Order “ the Act ” means the Crime (International Co-operation) Act 2003. 2 Sections 49 to 51 of the Act shall come into force on 26th March 2004. 3 1 The following provisions of the Act shall come into force on 26th April 2004. 2 Those provisions are— sections 1 to 9; sections 13 to 19, together with Schedule 1; sections 26 to 31, together with Schedule 2; sections 47 and 48; sections 52 and 53; sections 80 to 85; section 88; section 91; paragraphs 1 to 4, 7 to 16, 38 to 44, 61 to 71, 75 to 83 of Schedule 5; and the entries in Schedule 6 which are listed in paragraph (3). 3 The entries in Schedule 6 (repeals) are those relating to— the Criminal Justice Act 1987 ; the Criminal Justice (International Co-operation) Act 1990 ; the Criminal Justice and Public Order Act 1994 ; the Criminal Law (Consolidation) (Scotland) Act 1995 ; the Criminal Justice and Police Act 2001 ; and the Proceeds of Crime Act 2002 . Caroline Flint Parliamentary Under-Secretary of State Home Office 16th March 2004
ADDYSG, CYMRU Enwi, cychwyn a chymhwyso 1 1 Enw'r Rheoliadau hyn yw Rheoliadau Arolygu Addysg a Hyfforddiant (Diwygio) (Cymru) 2004 a deuant i rym ar 1 Medi 2004. 2 Maent yn gymwys i Gymru yn unig. Diwygio Rheoliadau Arolygu Addysg a Hyfforddiant (Cymru) 2001 2 1 Diwygir Rheoliadau Arolygu Addysg a Hyfforddiant (Cymru) 2001 fel a ganlyn. 2 Yn lle rheoliad 2 rhowch y canlynol — 2 Mae arolygiadau i'w cynnal — a o fewn chwe mlynedd o'r arolygiad diwethaf, neu b os nad oes arolygiad wedi bod, o fewn chwe mlynedd o ba un bynnag yw'r cynharaf o'r canlynol — i dyddiad unrhyw asesiad neu arolygiad a gyflawnwyd o dan adran 9(4) o Ddeddf Addysg Bellach ac Uwch 1992 ; ii dyddiad sefydlu sefydliad sy'n darparu'r addysg a hyfforddiant sydd i gael eu harolygu; neu iii 1 Medi 2004, ac yna o fewn pob cyfnod o chwe mlynedd o'r arolygiad diwethaf. . 3 Yn rheoliad 3 — a yn lle'r Rhif “55” rhowch y Rhif “70”, a b dilëwch y geiriau “neu, pan fydd angen darparu cyfieithiad i'r Gymraeg neu'r Saesneg, y cyfnod o 65 niwrnod gwaith o'r dyddiad hwnnw”. 4 Yn rheoliad 4(1) — a yn lle'r Rhif “40” rhowch y Rhif “50”, a b dilëwch y geiriau “neu, pan fydd angen darparu cyfieithiad i'r Gymraeg neu'r Saesneg, y cyfnod o 50 niwrnod gwaith” a'r geiriau “(yn y naill achos neu'r llall)”. Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 D. Elis-Thomas Llywydd y Cynulliad Cenedlaethol 16 Mawrth 2004
Y GWASANAETH IECHYD GWLADOL, CYMRU Enwi a dehongli 1 1 Enw'r Gorchymyn hwn yw Gorchymyn Deddf Iechyd a Gofal Cymdeithasol (Iechyd Cymunedol a Safonau) 2003 Cychwyn (Rhif 2) (Cymru) 2004. 2 Yn y Gorchymyn hwn, “ystyr Deddf 2003 ” yw Deddf Iechyd a Gofal Cymdeithasol (Iechyd Cymunedol a Safonau) 2003. Y diwrnod penodedig 2 1 Ebrill 2004 yw'r diwrnod a bennwyd ar gyfer dwyn i rym ddarpariaethau canlynol Deddf 2003— a adran 47; b adrannau 70 i 75; c ac eithrio adran 94(6) i (8), y darpariaethau ym Mhennod 6 o Ran 2 o Ddeddf 2003 i'r graddau nad ydynt eisoes mewn grym ; d adrannau 109, a 142 i 145; e mewn perthynas â Chymru, adrannau 106, 108, 111, ac adran 196 a Rhan 2 o Atodlen 14 i'r graddau y maent yn berthnasol i adran 31(6) o Ddeddf Safonau Gofal 2000 . Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 John Marek Dirprwy Lywydd y Cynulliad Cenedlaethol 23 Mawrth 2004
VALUE ADDED TAX 1 This Order may be cited as the Value Added Tax (Special Provisions) (Amendment) Order 2004 and shall come into force on 18th March 2004. 2 The Value Added Tax (Special Provisions) Order 1995 shall be amended in accordance with the following articles. 3 In article 5(2) for the words “the transferee has made an election in relation to the land concerned which has effect on the relevant date and has given any written notification of that election required by paragraph 3(6) of Schedule 10 to the Act , no later than the relevant date” substitute “the conditions contained in paragraph (2A) below are satisfied”. 4 After article 5(2) insert— 2A The conditions referred to in paragraph (2) above are that the transferee has, no later than the relevant date— a made an election in relation to the land which has effect on the relevant date and has given any written notification of the election required by paragraph 3(6) of Schedule 10 to the Act; and b notified the transferor that paragraph (2B) below does not apply to him. 2B This paragraph applies to a transferee where— a the supply of the asset that is to be transferred to him would become, in relation to him, a capital item as described in regulation 113 of the Value Added Tax Regulations 1995 if the supply of that asset to him— i were to be treated as neither a supply of goods nor a supply of services; or ii were not so treated; and b his supplies of that asset will, or would fall, to be exempt supplies by virtue of paragraph 2(3AA) of Schedule 10 to the Act. . John Heppell Nick Ainger Two of the Lords Commissioners of Her Majesty’s Treasury 17 March 2004
VALUE ADDED TAX 1 This Order may be cited as the Value Added Tax (Reduced Rate) Order 2004 and comes into force on 1st June 2004. 2 Group 2 of Schedule 7A to the Value Added Tax Act 1994 is amended as follows. 3 In paragraph 1 of the Notes after paragraph (g) insert— h ground source heat pumps. . John Heppell Nick Ainger Two of the Lords Commissioners Of Her Majesty’s Treasury 17th March 2004