othertales/uklegislation huggingface dataset:
Income Tax Citation, commencement and effect 1 1 These Regulations may be cited as the Business Investment Relief Regulations 2012 and shall come into force on 10th August 2012. 2 These Regulations have effect in relation to qualifying investments made on or after 6 April 2012. Circumstances in which grace period may be extended 2 The grace period allowed for an appropriate mitigation step by section 809VJ of the Income Tax Act 2007 may be extended by an officer of Revenue and Customs if regulation 3 or 4 applies. Lock-up agreements 3 1 This regulation applies if conditions 1 and 2 are met. 2 Condition 1 is that— a the target company has ceased to be a private limited company by virtue of having some or all of its shares listed on a recognised stock exchange; or b i the target company has become a subsidiary of another company (“the new company”); and ii the new company is a body corporate some or all of whose shares are listed on a recognised stock exchange (or are to be so listed). 3 Condition 2 is that P is unable to comply with an appropriate mitigation step without breaching the terms of a lock-up agreement. 4 For the purposes of this regulation “lock-up agreement” means a contract— a entered into by P with one or more relevant parties which is directly related to the listing of shares in the target company or, as the case may be, the new company, on a recognised stock exchange; and b that imposes restrictions on the time or manner in which P may— i dispose of some or all of P’s holding in the target company; or ii dispose of some or all of any shares in the new company received by P in return for P’s holding in the target company. 5 For the purposes of this regulation “relevant party” means— a the target company; b the new company; c professional advisors retained by the target company or the new company in relation to the listing of the shares of the target company (or, as the case may be, the shares of the new company) on a recognised stock exchange. Statutory and legal bars 4 This regulation applies if— a P is prevented from taking an appropriate mitigation step by a prohibition imposed by or under any enactment; or b the taking of an appropriate mitigation step by P would breach the terms of an order imposed by any court. Mike Eland Dave Hartnett Two of the Commissioners for Her Majesty’s Revenue and Customs 18th July 2012
Income Tax Citation 1 This Order may be cited as the Finance Act 2012 (Enterprise Investment Scheme) (Appointed Day) Order 2012. Appointed Day 2 19th July 2012 is appointed as the day on which the following provisions of Schedule 7 (Enterprise Investment Scheme) to the Finance Act 2012 come into force— a paragraph 7(2) (increase in the maximum amount permitted to be raised annually); b paragraph 11 (increase in the gross assets limits); c paragraph 12 (relaxation of restriction on number of employees); d paragraph 29 (chargeable gains: maximum annual investment). James Duddridge Jeremy Wright Two of the Lords Commissioners of Her Majesty’s Treasury 18th July 2012
Income Tax Citation, commencement and effect 1 1 These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2012 and come into force on 9th August 2012. 2 These Regulations have effect in relation to relevant payments made on and after 1st September 2012. 3 In paragraph (2), “relevant payments” has the meaning given in regulation 4 of the Income Tax (Pay As You Earn) Regulations 2003 . Amendment of the Income Tax (Pay As You Earn) Regulations 2003 2 The Income Tax (Pay As You Earn) Regulations 2003 are amended by the insertion after regulation 67C of the following— Notifications of relevant payments to and by providers of certain electronic payment methods 67CA 1 A Real Time Information employer who makes a relevant payment using an approved method of electronic communications which falls to be included in a return under regulation 67B must— a generate a reference under paragraph (3) and include it in that return, b notify the service provider that the payment is a relevant payment, and c generate a sub-reference under paragraph (3) in respect of the relevant payment and notify the service provider of that sub-reference. 2 A service provider who receives a notification under paragraph (1)(b) must notify HMRC of the information it holds that is required for generating a reference under paragraph (3) in relation to the relevant payment. 3 A reference and sub-reference under this paragraph is to be generated using the method specified by the Commissioners for Her Majesty’s Revenue and Customs in a direction. 4 In paragraphs (1) and (2), “service provider” means the provider of the approved method of electronic communications using which the payment is made. 5 For the purposes of paragraphs (1) and (4), an “approved method of electronic communications” is any method of electronic communications which has been approved for the purposes of regulation 199 (large employers required to make specified payments electronically). 6 A direction under paragraph (3) may also— a specify circumstances in which paragraphs (1) and (2) are not to apply, and b specify the form and manner of the notifications required by paragraphs (1)(b) and (c) and (2). . Mike Eland Dave Hartnett Two of the Commissioners for Her Majesty’s Revenue and Customs 18th July 2012
Excise Citation and commencement 1 These Regulations may be cited as the Gaming Duty (Amendment) Regulations 2012 and come into force on 1st October 2012. Interpretation 2 In these Regulations “quarter” means the first three months of an accounting period. Application and revocation 3 1 These Regulations apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2012. 2 The Gaming Duty (Amendment) Regulations 2010 are revoked. The amount of payments on account 4 For the purpose of calculating payments on account of gaming duty in the cases to which these Regulations apply, substitute the following Table for the Table in regulation 5 of the Gaming Duty Regulations 1997 . Table Part of gross gaming yield Rate The first £1,087,500 15 per cent The next £749,750 20 per cent The next £1,313,000 30 per cent The next £2,771,250 40 per cent The remainder 50 per cent Mike Eland Dave Hartnett Two of the Commissioners for Her Majesty’s Revenue and Customs 18th July 2012
Y GWASANAETH IECHYD GWLADOL, CYMRU Enwi a chychwyn 1 Enw'r Rheoliadau hyn yw Rheoliadau'r Gwasanaeth Iechyd Gwladol (Ffioedd Deintyddol) (Cymru) (Diwygio) 2012 a deuant i rym ar 1 Medi 2012. Diwygio Rheoliadau'r Gwasanaeth Iechyd Gwladol (Ffioedd Deintyddol) (Cymru) 2006 2 Yn rheoliad 4 o Reoliadau'r Gwasanaeth Iechyd Gwladol (Ffioedd Deintyddol) (Cymru) 2006 (cyfrifo ffioedd)— a ym mharagraff (1), yn lle “£12.00” rhodder “£12.40”; b ym mharagraff (2), yn lle “£39.00” rhodder “£40.20”; ac c ym mharagraff (5), yn lle “£12.00” rhodder “£12.40”. Lesley Griffiths Y Gweinidog Iechyd a Gwasanaethau Cymdeithasol, un o Weinidogion Cymru 17 Gorffennaf 2012
Environmental Protection, England And Wales Citation and commencement 1 1 These Regulations may be cited as the Waste (England and Wales) (Amendment) Regulations 2012. 2 They come into force on 1st October 2012. Amendment of the Waste (England and Wales) Regulations 2011 2 1 The Waste (England and Wales) Regulations 2011 are amended as follows. 2 For regulation 13 substitute— Duties in relation to collection of waste 13 1 This regulation applies from 1st January 2015. 2 Subject to paragraph (4), an establishment or undertaking which collects waste paper, metal, plastic or glass must do so by way of separate collection. 3 Subject to paragraph (4), every waste collection authority must, when making arrangements for the collection of waste paper, metal, plastic or glass, ensure that those arrangements are by way of separate collection. 4 The duties in this regulation apply where separate collection— a is necessary to ensure that waste undergoes recovery operations in accordance with Articles 4 and 13 of the Waste Framework Directive and to facilitate or improve recovery; and b is technically, environmentally and economically practicable. . 3 In regulation 14, for paragraph (2) substitute— 2 This duty applies where keeping waste separate is necessary to ensure that waste undergoes recovery operations in accordance with Articles 4 and 13 of the Waste Framework Directive and to facilitate or improve recovery. . 4 In regulations 38(2) (compliance notices), 39(2) (stop notices) and 42(3) (penalties), for “13(1)” substitute “13(2)”. 5 After regulation 48, insert— Review 49 1 The Secretary of State must from time to time— a carry out a review of these Regulations in relation to England; b set out the conclusions of the review in a report; and c publish the report. 2 In carrying out the review the Secretary of State must, so far as is reasonable, have regard to how the Waste Framework Directive (which is implemented in part by means of these Regulations) is implemented in other member States. 3 The report must in particular— a set out the objectives intended to be achieved by the regulatory system established by these Regulations; b assess the extent to which those objectives are achieved; and c assess whether those objectives remain appropriate and, if so, the extent to which they could be achieved with a system that imposes less regulation. 4 The first report under this regulation must be published before the end of the period of 5 years beginning with 1st October 2012. 5 Reports under this regulation are afterwards to be published at intervals not exceeding 5 years. . John Griffiths Minister for Environment and Sustainable Development one of the Welsh Ministers 17th July 2012 Taylor of Holbeach Parliamentary Under Secretary of State Department for Environment, Food and Rural Affairs 16th July 2012
Education, England Citation and commencement 1 These Regulations may be cited as the Further Education Institutions and 16 to 19 Academies (Specification and Disposal of Articles) Regulations 2012 and come into force on 1st September 2012. Interpretation 2 In these Regulations— “the 1992 Act ” means the Further and Higher Education Act 1992; “firework” means a device within the meaning of section 1 (introduction) of the Fireworks Act 2003 ; “image” means— a moving or still image (produced by any means), or data (stored by any means) which is capable of conversion into an image within sub-paragraph (a); “pornographic image” means an article containing an image of such a nature that it must reasonably be assumed to have been produced solely or principally for the purpose of sexual arousal; “tobacco” includes the items listed in section 7(5) of the Children and Young Persons Act 1933 . Prohibited items 3 1 Each of the following articles is a prohibited item for the purposes of sections 85AA and 85AC of the 1992 Act— a tobacco and cigarette papers; b a firework; c a pornographic image. 2 An article specified in paragraph (1) is not a prohibited item where the student who is suspected of having the item in his or her possession is aged 18 or over. Disposal of articles 4 1 Paragraphs (2) to (5) prescribe what must or may be done by a member of staff who, under section 85AC(1) of the 1992 Act, seizes an article specified in regulation 3. 2 In the case of tobacco and cigarette papers, the member of staff may retain or dispose of the tobacco or cigarette papers and its or their container. 3 In the case of a firework, the member of staff may retain or dispose of the firework and its container. 4 In the case of a pornographic image, the member of staff may dispose of the image unless the member of staff has reasonable grounds for suspecting that— a the image is an image to which section 62(2) (possession of prohibited images of children) of the Coroners and Justice Act 2009 applies; or b the image is an image to which section 63 (possession of extreme pornographic images) of the Criminal Justice and Immigration Act 2008 applies. 5 In the case of a pornographic image to which either paragraph (4)(a) or (b) applies, the member of staff must deliver it to a police constable as soon as is reasonably practicable. John Hayes Minister of State for Further Education, Skills and Lifelong Learning Department for Business, Innovation and Skills 18th July 2012
Immigration 1 This Order may be cited as the Nationality, Immigration and Asylum Act 2002 (Commencement No. 14) Order 2012. 2 Section 124 of the Nationality, Immigration and Asylum Act 2002 (authority to carry) shall come into force on the day after the day on which this Order is made. James Brokenshire Parliamentary Under-Secretary of State Home Office 17th July 2012
Children And Young Persons, England Citation and commencement 1 This Order may be cited as the Legislative Reform (Annual Review of Local Authorities) Order 2012 and comes into force on the day after the day on which it is made. Interpretation 2 In this Order “ the Act ” means the Education and Inspections Act 2006 . Repeal of duty to review local authorities annually 3 Section 138 of the Act (annual reviews of local authorities in England) is repealed. Consequential amendments 4 1 In section 120(3)(c) of the Act (Children’s Rights Director), omit “and review” (in both places). 2 In the heading to Chapter 4 of Part 8 of the Act, omit “and Review”. 3 In the italic cross-heading above section 136 of the Act, omit the words “and annual reviews”. 4 In section 139 of the Act (power of entry) — a in subsection (1), omit paragraph (b) and the “and” immediately before it; and b in subsection (2), omit “or review”. 5 In section 140 of the Act (power to inspect documents, etc )— a in subsection (1), omit paragraph (b) and the “and” immediately before it; and b in subsection (2) — i in the opening words omit “or review”; and ii in paragraph (a)(i), omit “or reviewed”. 6 In paragraph 1(9B)(r) of Schedule 4 to the Safeguarding Vulnerable Groups Act 2006 (regulated activity), for the words “or a review” to the end, substitute “of that Act (inspections of local authorities in England)”. Tim Loughton Parliamentary Under Secretary of State Department for Education 17th July 2012
Competition Citation, coming into force and transitional provision 1 1 This Order may be cited as the Enterprise Act 2002 (Merger Fees) (Amendment and Revocation) Order 2012 and shall come into force on 1st October 2012. 2 This Order shall not apply to— a a decision in relation to a possible reference by the OFT under section 22 of the Enterprise Act 2002, or by the Secretary of State under section 45(2) or (3) of that Act, that it is or may be the case that a relevant merger situation has been created; or b the making by the OFT of a merger reference to the Commission under section 32(b) of the Water Industry Act 1991 ; where the decision or reference relates to two or more enterprises ceasing to be distinct enterprises before 1st October 2012. Amendments to the Enterprise Act 2002 (Merger Fees and Determination of Turnover) Order 2003 2 1 Article 5 (amount of fees) of the Enterprise Act 2002 (Merger Fees and Determination of Turnover) Order 2003 is amended as follows. 2 In paragraph (1)(a), for “£30,000” substitute “£40,000”. 3 In paragraph (1)(b), for “£60,000” substitute “£80,000”. 4 In paragraph (1)(c), for “, £90,000.” substitute “but does not exceed £120 million, £120,000;”. 5 After paragraph (1)(c) insert— d where the value of such turnover exceeds £120 million, £160,000. . 6 In paragraph (4)(a), for “£30,000” substitute “£40,000”. 7 In paragraph (4)(b), for “£60,000” substitute “£80,000”. 8 In paragraph (4)(c), for “, £90,000.” substitute “but does not exceed £120 million, £120,000;”. 9 After paragraph (4)(c) insert— d where the value of such turnover exceeds £120 million, £160,000. . Revocation 3 The Enterprise Act 2002 (Merger Fees) (Amendment) Order 2005 is revoked. Norman Lamb Parliamentary Under Secretary of State for Employment Relations, Consumer and Postal Affairs Department for Business, Innovation and Skills 17th July 2012
Housing, England Citation and commencement 1 1 These Regulations may be cited as the Allocation of Housing (Qualification Criteria for Armed Forces) (England) Regulations 2012. 2 These Regulations come into force on 24th August 2012. Interpretation 2 In these Regulations— “the 1996 Act ” means the Housing Act 1996; “local connection” has the meaning given by section 199 of the 1996 Act; and “regular forces” and “reserve forces” have the meanings given by section 374 of the Armed Forces Act 2006 . Criterion that may not be used in deciding what classes of persons are not qualifying persons 3 1 In deciding what classes of persons are not qualifying persons under section 160ZA(7) of the 1996 Act, a local housing authority in England may not use the criterion set out in paragraph (2). 2 The criterion is that a relevant person must have a local connection to the district of a local housing authority. 3 A relevant person is a person who— a is serving in the regular forces or who has served in the regular forces within five years of the date of their application for an allocation of housing under Part 6 of the 1996 Act; b has recently ceased, or will cease to be entitled, to reside in accommodation provided by the Ministry of Defence following the death of that person’s spouse or civil partner where— i the spouse or civil partner has served in the regular forces; and ii their death was attributable (wholly or partly) to that service; or c is serving or has served in the reserve forces and who is suffering from a serious injury, illness or disability which is attributable (wholly or partly) to that service. Grant Shapps Minister of State Department for Communities and Local Government 16th July 2012
Parliament 6 the relevant percentage to be applied each April is the percentage applied for the purposes of Part I of the Pensions (Increase) Act 1971 in respect of that April .
Local Government, England Citation 1 This Order may be cited as the Surrey (Electoral Changes) Order 2012. Commencement 2 1 This Order, with the exception of articles 5 and 6, comes into force— a for the purpose of proceedings preliminary or relating to the elections of councillors for county electoral divisions, on 15th October 2012; b for all other purposes, on the ordinary day of election of councillors in 2013. 2 Articles 5 and 6 come into force— a for the purpose of proceedings preliminary or relating to the elections of parish councillors, on 15th October 2014: b for all other purposes, on the ordinary day of election of councillors in 2015. Interpretation 3 In this Order— “map” means the map marked “Map referred to in the Surrey (Electoral Changes) Order 2012”, of which prints are available for inspection at the principal office of the Local Government Boundary Commission for England; “ordinary day of election of councillors” has the meaning given by section 37 of the Representation of the People Act 1983 . Electoral divisions of the county of Surrey and number of councillors 4 1 The existing electoral divisions of the county of Surrey are abolished. 2 The county is divided into eighty-one electoral divisions each bearing a name listed in the Schedule. 3 Each electoral division comprises the area designated on the map by reference to the name of the electoral division. 4 One councillor is to be elected for each electoral division. 5 Where a boundary is shown on the map as running along a road, railway line, footway, watercourse or similar geographical feature, it is to be treated as running along the centre line of the feature. Wards of the parish of Ash and number of councillors 5 1 The existing wards of the parish of Ash are abolished. 2 The parish is divided into four wards named respectively— a Ash South; b Ash Vale; c Ash Wharf; d Rowan Field. 3 Each ward comprises the area designated on the map by reference to the name of the ward. 4 Four councillors are to be elected for each of the following wards: a Ash Vale; b Ash Wharf. 5 Three councillors are to be elected for Ash South ward. 6 One councillor is to be elected Rowan Field ward. Wards of the parish of Horley and number of councillors 6 1 The existing wards of the parish of Horley are abolished. 2 The parish is divided into six wards named respectively— a Horley North; b Horley North Central; c Horley North East; d Horley North West; e Horley South Central; f Horley South East. 3 Each ward comprises the area designated on the map by reference to the name of the ward. 4 Four councillors are to be elected for each of the following wards: a Horley North; b Horley North West; c Horley South Central. 5 Two councillors are to be elected for each of the following wards: a Horley North Central; b Horley North East; c Horley South East. Sealed with the seal of the Local Government Boundary Commission for England on the 10th day of July 2012 Max Caller Chairman Local Government Boundary Commission for England 10th July 2012
Fire And Rescue Services, England Citation, commencement and application 1 1 This Order may be cited as the Fire and Rescue Authorities (National Framework) (England) Order 2012 and shall come into force on 17th August 2012. 2 This Order shall apply in relation to fire and rescue authorities in England only. The Fire and Rescue National Framework 2 The Fire and Rescue National Framework prepared by the Secretary of State for Communities and Local Government and entitled “The Fire and Rescue National Framework for England” which was published by the Department for Communities and Local Government on 11th July 2012 shall have effect as a revision, which appears to the Secretary of State to be significant, of the Fire and Rescue National Framework 2008/11 . Signed by authority of the Secretary of State for Communities and Local Government Bob Neill Parliamentary Under Secretary of State Department for Communities and Local Government 13th July 2012
Child Trust Funds Citation and commencement 1 These Regulations may be cited as the Child Trust Funds (Amendment) Regulations 2012 and come into force on 8th August 2012. Amendment of the Child Trust Funds Regulations 2004 2 For paragraph (8) of regulation 12 (qualifying investments for an account) of the Child Trust Funds Regulations 2004 , substitute— 8 A deposit account or share account which is a qualifying investment for an account falling within paragraph (2)(k) or (l) must not be connected with any other investment, held by the named child or any other person. 8A For the purposes of paragraph (8), a deposit account or share account described in that paragraph, is connected with another investment if— a either was opened or acquired with reference to the other, or with a view to enabling the other to be opened or acquired on particular terms, or with a view to facilitating the opening or acquisition of the other on particular terms, b the terms on which the deposit account or share account was opened would have been significantly less favourable to the holder if the other investment had not been held, and c the other investment is not a tax exempt investment. 8B The following are tax exempt investments for the purposes of paragraph (8A)— a an account investment held under a child trust fund; b an account investment within the meaning given in the Individual Savings Account Regulations 1998 held under an account opened (or treated as opened) in accordance with regulation 12 or 12A of those regulations. . Jeremy Wright Angela Watkinson Two of the Lords Commissioners of Her Majesty’s Treasury 16th July 2012