othertales/uklegislation huggingface dataset:
CORPORATION TAX Citation, commencement and effect 1 1 These Regulations may be cited as the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2006, and shall come into force on 29th March 2006. 2 These Regulations have effect— a in relation to accounting periods ending on or after 22nd March 2006 in the case of accounting periods beginning on or after 1st January 2006, and b in relation to accounting periods ending on or after 29th March 2006 in any other case. 3 But these Regulations do not have effect where a company ceased to be party to a loan relationship or derivative contract before 29th March 2006. Amendment of earlier Regulations 2 In the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2006 , for regulation 5 there shall be substituted— Disallowance of certain losses arising on derivative contracts 5 1 This regulation applies if there is an arrangement where conditions A to D are met. 2 Condition A is that a company is party to two or more derivative contracts under the arrangement to hedge a currency risk. 3 Condition B is that those derivative contracts are intended, when taken together, to act as a hedge of that currency risk. 4 Condition C is that the arrangements are such that— a if a profit arises on at least one of those derivative contracts, that profit would fall within paragraph 16(3) of Schedule 26 to the Finance Act 2002 , and b if a loss arises on at least one of those derivative contracts, that loss would not fall within paragraph 16(3) of Schedule 26 to the Finance Act 2002. 5 Condition D is that a loss to which paragraph (4)(b) applies arises under a derivative contract which is an option. 6 The amount of the loss arising on the derivative contract mentioned in paragraph (5) is not to be recognised in determining the company’s profit or loss for any period. Gillian Merron Dave Watts Two of the Lords Commissioners of Her Majesty’s Treasury 28th March 2006
TOWN AND COUNTRY PLANNING, WALES Citation 1 This Order may be cited as the Planning and Compulsory Purchase Act 2004 (Commencement No. 7) Order 2006. Provision coming into force on 1st April 2006 in relation to Wales 2 To the extent to which it is not already in force, section 53 of the Planning and Compulsory Purchase Act 2004 shall come into force in relation to Wales on 1st April 2006. Signed by authority of the First Secretary of State Kay Andrews Parliamentary Under Secretary of State Office of the Deputy Prime Minister 27th March 2006
SOCIAL SECURITY, NORTHERN IRELAND Citation and commencement 1 This Order may be cited as the Guardian’s Allowance Up-rating (Northern Ireland) Order 2006 and shall come into force on 10th April 2006. Amendment of Schedule 4 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 2 In paragraph 5 of Part III of Schedule 4 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (amount of guardian’s allowance) for “£12.20” substitute “£12.50” . Gillian Merron Joan Ryan Two of the Lords Commissioners of Her Majesty’s Treasury 29th March 2006
CIVIL PARTNERSHIP, NORTHERN IRELAND Citation 1 This Order may be cited as the Civil Partnership Act 2004 (Commencement No. 4) (Northern Ireland) Order 2006. Provisions coming into force 2 The following provisions of the Civil Partnership Act 2004 shall come into force on 6th April 2006— a Schedule 15, Part 6; and b Schedule 17, paragraph 10(4)(b), (5)(b) and (9)(c). Sealed with the Official Seal of the Department of Finance and Personnel on 27th March 2006. Ethne E. Harkness A senior officer of the Department of Finance and Personnel
CHILDREN AND YOUNG PERSONS, ENGLAND Citation and interpretation 1 1 This Order may be cited as the Children Act 2004 (Commencement No. 8) Order 2006. 2 In this Order “ the Act ” means the Children Act 2004. Provisions coming into force 2 The following provisions of the Act shall come into force on 1st April 2006— a sections 13 (establishment of LSCBs), 14 (functions and procedure of LSCBs), 15 (funding of LSCBs) and 16 (LSCBs: supplementary) so far as they are not already in force; and b section 56 (social services functions) so far as it relates to sections 13 to 16 of the Act. Maria Eagle Parliamentary Under Secretary of State Department for Education and Skills 25th March 2006
HIGHWAYS, ENGLAND 1 This Order may be cited as the A595 Trunk Road (Calder Bridge to A5092 at Grizebeck) (Detrunking) Order 2006 and shall come into force on 1st October 2006. 2 In this Order— i “the plan” means the plan, numbered HA10/OD/336 and marked“The A595 Trunk Road (Calder Bridge to A5092 at Grizebeck) (Detrunking) Order 2006” signed by the Secretary of State for Transport, and deposited atODPM Records Management Branch, Ashdown House, St. Leonards-on-Sea, Hastings, East Sussex TN37 7GA; ii “principal road” as a classification for a highway, means that the highway is a principal road for the purposes of enactments and instruments which refer to highways classified as principal roads and is also classified for the purpose of every other enactment and instrument which refers to highways classified by the Secretary of State; and iii “the trunk road” means the A595 Trunk Road (A595) between Calder Bridge and its junction with the A5092 at Grizebeck. 3 The length of the trunk road described in the Schedule to this Order shall cease to be a trunk road and shall be classified as a principal road from the date on which this Order comes into force. Signed by authority of the Secretary of State for Transport Arthur Ashburner Divisional Director Highways Agency 7th March 2006
HIGHWAYS, ENGLAND 1 This Order may be cited as the A5092 Trunk Road (Between A595 and A590) (Detrunking) Order 2006 and shall come into force on 1st October 2006. 2 In this Order— i “the plan” means the plan, numbered HA10/OD/340 and marked“The A5092 Trunk Road (Between A595 and A590) (Detrunking) Order 2006” signed by the Secretary ofState for Transport, and deposited at ODPMRecords Management Branch, Ashdown House, St. Leonards-on-Sea, Hastings, East Sussex TN37 7GA; ii “principal road” as a classification for a highway, means that the highway is a principal road for the purposes of enactments and instruments which refer to highways classified as principal roads and is also classified for the purpose of every other enactment and instrument which refers to highways classified by the Secretary of State; and iii “the trunk road” means the A5092 Trunk Road (A5092). 3 The length of the trunk road described in the Schedule to this Order shall cease to be a trunk road and shall be classified as a principal road from the date on which this Order comes into force. Signed by authority of the Secretary of State for Transport Arthur Ashburner Divisional Director Highways Agency 7th March 2006
CHARITIES 1 This Order may be cited as the Charities (Cheadle Royal Hospital, Manchester) Order 2006 and shall come into force on the fourteenth day after the day on which it is made. 2 The Scheme set out in the Appendix to this Order shall have effect. Paul Goggins Parliamentary Under Secretary of State Home Office 26th March 2006
LLYWODRAETH LEOL, CYMRU Enwi, cychwyn, cymhwyso a dehongli 1 1 Enw'r Gorchymyn hwn yw Gorchymyn Ombwdsmon Gwasanaethau Cyhoeddus Cymru (Ymchwiliadau Safonau) 2006 a daw'r Gorchymyn hwn i rym ar 1 Ebrill 2006. 2 Mae'r Gorchymyn hwn yn gymwys o ran Cymru. 3 Yn y Gorchymyn hwn— ystyr “ Deddf 2000 ” (“ the 2000 Act ”) yw Deddf Llywodraeth Leol 2000; ac ystyr “ Deddf 2005 ” (“ the 2005 Act ”) yw Deddf Ombwdsmon Gwasanaethau Cyhoeddus (Cymru) 2005 . Cymhwyso darpariaethau Deddf 2000 2 At ddibenion ymchwiliadau o dan adran 69 o Ddeddf 2000 , bydd darpariaethau'r Ddeddf honno fel y'u rhestrir yn Atodlen 1 i'r Gorchymyn hwn yn gymwys fel pe bai unrhyw gyfeiriad yn y darpariaethau hynny— a at swyddog safonau moesegol neu at y swyddog hwnnw yn gyfeiriad at Ombwdsmon Gwasanaethau Cyhoeddus Cymru; b at Fwrdd Safonau Lloegr yn gyfeiriad at Ombwdsmon Gwasanaethau Cyhoeddus Cymru; c at Loegr yn gyfeiriad at Gymru; ch at adran 59 yn gyfeiriad at adran 69; a d at yr Ysgrifennydd Gwladol yn gyfeiriad at Gynulliad Cenedlaethol Cymru. Cymhwyso darpariaethau yn Neddf 2000 gydag addasiadau 3 At ddibenion ymchwiliadau o dan adran 69 o Ddeddf 2000, bydd darpariaethau'r Ddeddf honno fel y'u rhestrir yn Atodlen 2 i'r Gorchymyn hwn yn gymwys yn ddarostyngedig i'r addasiadau a ddangosir yn yr Atodlen honno. Cymhwyso darpariaethau yn Neddf 2005 gydag addasiadau 4 At ddibenion ymchwiliadau o dan adran 69 o Ddeddf 2000, bydd darpariaethau Deddf 2005 fel y'u rhestrir yn Atodlen 3 i'r Gorchymyn hwn yn gymwys yn ddarostyngedig i'r addasiadau a ddangosir yn yr Atodlen honno. Y Gyfraith Ddifenwi 5 At ddibenion y gyfraith ddifenwi, bydd gan unrhyw ddatganiad (boed mewn ysgrifen neu ar lafar) a wneir gan— a aelod o staff Ombwdsmon Gwasanaethau Cyhoeddus Cymru (“yr Ombwdsmon”); neu b berson arall sy'n gweithredu ar ran yr Ombwdsmon neu'n cynorthwyo'r Ombwdsmon mewn perthynas ag arfer swyddogaethau'r Ombwdsmon o dan Ran III o Ddeddf 2000 fraint absoliwt. Dirymu 6 Dirymir Gorchymyn Comisiynydd Lleol yng Nghymru (Ymchwiliadau Safonau) 2001 . Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 . D. Elis-Thomas Llywydd y Cynulliad Cenedlaethol 28 Mawrth 2006
TAI, CYMRU Enwi, cychwyn a chymhwyso 1 1 Enw'r Gorchymyn hwn yw Gorchymyn Tai (Hawl i Brynu) (Blaenoriaeth Arwystlon) (Cymru) 2006 a daw i rym ar 31 Mawrth 2006. 2 Mae'r Gorchymyn hwn yn gymwys o ran Cymru. Corff penodedig 2 Pennir bod Church House Trust plc (Cwmni Rhif 0980698) yn sefydliad benthyca cymeradwy at ddibenion adran 156 o Ddeddf Tai 1985 (blaenoriaeth arwystlon) . Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 D. Elis-Thomas Llywydd y Cynulliad Cenedlaethol 28 Mawrth 2006
INCOME TAX Citation, commencement and effect 1 1 These Regulations may be cited as the Energy-Saving Items Regulations 2006 and shall come into force on 6th April 2006. 2 These Regulations have effect in relation to expenditure incurred on or after 6th April 2006. Items of an energy-saving nature 2 The following descriptions of items of an energy-saving nature are specified for the purposes of section 312(5)(c) of the Income Tax (Trading and Other Income) Act 2005 (deduction for expenditure on energy-saving items)— a hot water system insulation; and b draught proofing. Vernon Coaker Gillian Merron Two of the Lords Commissioners of Her Majesty’s Treasury 23rd March 2006
PLANT A PHOBL IFANC, CYMRU Enwi, dehongli a chymhwyso 1 1 Enw'r Gorchymyn hwn yw Gorchymyn Deddf Plant 2004 (Cychwyn Rhif 6) (Cymru) 2006. 2 Yn y Gorchymyn hwn, ystyr “ y Ddeddf ” (“ the Act ”) yw Deddf Plant 2004. 3 Mae'r Gorchymyn hwn yn gymwys o ran Cymru. Y Diwrnod Penodedig 2 1 31 Mawrth 2006 yw'r diwrnod penodedig ar gyfer dod ag adran 26 o'r Ddeddf (Cynlluniau plant a phobl ifanc: Cymru) i rym. 2 1 Ebrill 2006 yw'r diwrnod penodedig ar gyfer dod â darpariaethau canlynol y Ddeddf i rym— a Adran 28 (1)(a) i (c) ac (i), (2) (i'r graddau y bônt yn berthnasol i'r personau a chyrff y cyfeirir atynt yn isadran (1)(a) i (c) ac (i)), (3) a (4) (Trefniadau i ddiogelu a hybu lles: Cymru); b Adran 44 (Maethu preifat: diwygiadau i'r cynllun hysbysu); c Adran 48 ac Atodlen 4 (ac eithrio paragraff (5) o'r Atodlen honno) (Gwarchod plant a gofal dydd); ch Adran 53 (Canfod dymuniadau plant); d Adran 54 (Gwybodaeth am blant unigol); dd Adran 55 (Pwyllgorau gwasanaethau cymdeithasol) ; e Adran 61 (Comisiynydd Plant Cymru: pwerau mynediad); a f Rhannau 1 (i'r graddau y mae'n berthnasol i Adran 5 o Ddeddf Mabwysiadu a Phlant 2002 ), 2 a 4 o Atodlen 5 (Diddymiadau). 3 1 Medi 2006 yw'r diwrnod penodedig ar gyfer dod â darpariaethau canlynol y Ddeddf i rym— a Adran 27 (Cyfrifoldeb am swyddogaethau o dan adrannau 25 a 26); a b Rhan 1 (i'r graddau nad ydynt eisoes mewn grym, ac eithrio'r darpariaethau sy'n berthnasol i baragraff 1A o Atodlen 2 i Ddeddf Plant 1989 ) o Atodlen 5 (Diddymiadau). 4 1 Hydref 2006 yw'r diwrnod penodedig ar gyfer dod â darpariaethau canlynol y Ddeddf i rym— a Adran 30 (Archwilio swyddogaethau o dan Ran 3 o'r Ddeddf); b Adran 32 (Swyddogaethau a gweithdrefnau Byrddau Lleol ar gyfer Diogelu Plant yng Nghymru); c Adran 33 (Cyllido Byrddau Lleol ar gyfer Diogelu Plant yng Nghymru); ch Adran 34 (Byrddau Lleol ar gyfer Diogelu Plant yng Nghymru: atodol); d Adran 50 (Ymyrraeth); dd Adran 52 (Dyletswydd awdurdodau lleol i hybu cyflawniad addysgol); a e Adran 56 (Swyddogaethau gwasanaethau cymdeithasol). Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan Adran 66(1) o Ddeddf Llywodraeth Cymru 1998 D. Elis-Thomas Llywydd y Cynulliad Cenedlaethol 21 Mawrth 2006
SOCIAL SECURITY Citation, commencement and interpretation 1 1 These Regulations may be cited as the Social Security (Working Neighbourhoods) Miscellaneous Amendments Regulations 2006 and shall come into force on 24th April 2006. 2 In these Regulations— “the principal Regulations ” means the Social Security (Working Neighbourhoods) Regulations 2004 ; “direction”, “employment zone” and “employment zone programme” have the same meaning as in the principal Regulations. Miscellaneous amendments 2 1 Subject to regulation 4 of these Regulations, in regulation 75(1)(a) (interpretation) of the Jobseeker’s Allowance Regulations 1996 , omit the words “or the Social Security (Working Neighbourhoods) Regulations 2004”. 2 In regulation 4 (circumstances where requirement to take part in an interview does not apply) of the Social Security (Work-focused Interviews for Lone Parents) and Miscellaneous Amendments Regulations 2000 — a in paragraph (1)(c), omit the words “, the Social Security (Working Neighbourhoods) Regulations 2004”, and b omit paragraph (2). 3 In the Social Security (Jobcentre Plus Interviews) Regulations 2002 — a in regulation 2(3) (interpretation and application), omit the words from “or where a person” to “regulation 2(3) of those Regulations,”, and b in regulation 16(2) (revocations and transitional provision), omit the words from “and except where a person” to “regulation 2(3) of those Regulations”. 4 In regulation 2(2) (interpretation and application) of the Social Security (Jobcentre Plus Interviews for Partners) Regulations 2003 , omit the words from “Except in a case where” to “regulation 2(3) of those Regulations,”. Revocation and savings of the principal Regulations 3 1 Subject to paragraph (2) and regulation 4, the principal Regulations are revoked. 2 Regulations 22, 24, 25(1), (2) and (4) and 26(1) and (3) of the principal Regulations are not revoked. Transitional provisions for employment zones 4 1 The provisions listed in paragraph (2) shall continue to apply as if these Regulations had not been made— a in the case of a person falling within paragraph (3), and b for the period specified in paragraph (4). 2 The provisions listed in this paragraph are— a regulation 75(1)(a) (interpretation) of the Jobseeker’s Allowance Regulations 1996, and b the following provisions of the principal Regulations— i regulation 2(1), (2) and (4), ii regulations 16 to 21, iii regulation 23, iv Part 2 of the Schedule. 3 A person falls within this paragraph if immediately before these Regulations come into force, he is participating in an employment zone programme following a direction given under regulation 17 or 18 of the principal Regulations. 4 The period specified in this paragraph begins on 24th April 2006 and ends on— a the date the person ceases to participate in that employment zone programme by virtue of regulation 19 or 21 of the principal Regulations, or b 31st October 2006, whichever is the earlier. Signed by authority of the Secretary of State for Work and Pensions. Margaret Hodge Minister of State, Department for Work and Pensions 23rd March 2006
SOCIAL SECURITY Citation and commencement 1 These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations 2006 and shall come into force on 6th April 2006. Amendment of the Social Security (Contributions) Regulations 2001 2 1 Amend the Social Security (Contributions) Regulations 2001 as follows. 2 In paragraph 7(3) of Part 5 of Schedule 3 (non-cash vouchers disregarded in the computation of earnings: qualifying childcare vouchers), in the definition of E for “£50” substitute “£55”. Tom Watson Dave Watts Two of the Lords Commissioners of Her Majesty’s Treasury 22nd March 2006 The Secretary of State concurs. Signed by authority of the Secretary of State. Stephen C Timms Minister of State, Department for Work and Pensions 22nd March 2006 The Department for Social Development concurs. Sealed with the Official Seal of the Department for Social Development on 22nd March 2006 John O'Neill A senior officer of the Department for Social Development
ADDYSG, CYMRU Enwi, cymhwyso a dehongli 1 Enw'r Gorchymyn hwn yw Gorchymyn Deddf Addysg 2002 (Cychwyn Rhif 9 a Darpariaethau Trosiannol) (Cymru) 2006. 2 Mae'r darpariaethau sy'n cael eu dwyn i rym gan y Gorchymyn hwn yn cael eu dwyn i rym o ran Cymru. 3 Yn y Gorchymyn hwn, oni nodir fel arall, mae cyfeiriadau at adrannau ac Atodlenni yn gyfeiriadau at adrannau o Ddeddf Addysg 2002 ac Atodlenni iddi. Diwrnod penodedig 4 1 Ebrill 2006 yw'r diwrnod penodedig i'r darpariaethau a bennir yn yr Atodlen i'r Gorchymyn hwn ddod i rym. Darpariaeth Drosiannol 5 Hyd nes bod rheoliadau'n cael eu gwneud o dan adran 31 mewn perthynas â Chymru, mae'r cyfeiriad ym mharagraff 9 o Atodlen 2 at “any transfer of control authorised by regulations under section 31” i fod yn effeithiol fel pe bai'n gyfeiriad at “any transfer of control agreement under Schedule 13” o Ddeddf Safonau a Fframwaith Ysgolion 1998 . Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 . D. Elis-Thomas Llywydd y Cynulliad Cenedlaethol 21 Mawrth 2006
GOFAL CYMDEITHASOL, CYMRU Enwi, cychwyn, dehongli a chymhwyso 1 1 Enw'r Rheoliadau hyn yw Rheoliadau Deddf Safonau Gofal 2000 a Deddf Plant 1989 (Dileu Ffioedd) (Cymru) 2006 a deuant i rym ar 1 Ebrill 2006. 2 Yn y Rheoliadau hyn— ystyr “ Deddf 1989 ” (“ the 1989 Act ”) yw Deddf Plant 1989; ystyr “ Deddf 2000 ” (“ the 2000 Act ”) yw Deddf Safonau Gofal 2000; ac ystyr “ Deddf 2003 ” (“ the 2003 Act ”) yw Deddf Iechyd a Gofal Cymdeithasol (Iechyd Cymunedol a Safonau) 2003. 3 Mae'r Rheoliadau hyn yn gymwys o ran Cymru. Dirymu 2 Dirymir drwy hyn y canlynol— a Rheoliadau Cofrestru Gofal Cymdeithasol a Gofal Iechyd Annibynnol (Ffioedd) (Cymru) 2002 ; b rheoliad 35 o Reoliadau Cynlluniau Lleoli Oedolion (Cymru) 2004 ; c rheoliad 34 o Reoliadau Asiantaethau Gofal Cartref (Cymru) 2004 ; ch rheoliad 28 o Reoliadau Asiantaethau Nyrsys (Cymru) 2003 ; dd rheoliad 51 o Reoliadau Gwasanaethau Maethu (Cymru) 2003 ; e rheoliad 33 o Reoliadau Canolfannau Preswyl i Deuluoedd (Cymru) 2003 ; f rheoliad 6 o Reoliadau Arolygu Ysgolion a Cholegau Preswyl (Pwerau a Ffioedd) (Cymru) 2002 ; ff rheoliad 4 o Reoliadau Deddf Plant 1989 a Deddf Safonau Gofal 2000 (Rheoliadau Amrywiol) (Diwygio) (Cymru) (Rhif 2) 2002 . g rheoliad 14(a) o Reoliadau Cofrestru Gofal Cymdeithasol a Gofal Iechyd Annibynnol (Cymru) 2002 . Ffioedd rhagnodedig at ddibenion Deddf 2000 3 1 At ddibenion adran 12(2), 16(3), 22(7)(i) o Ddeddf 2000 (ceisiadau am gofrestru), dim yw'r ffi ragnodedig ym mhob achos. 2 At ddibenion adran 15(3) o Ddeddf 2000 (ceisiadau gan bersonau cofrestredig), dim yw'r ffi ragnodedig ym mhob achos. Y ffi ragnodedig at ddibenion Deddf 1989 4 1 At ddibenion adran 79F(1) a (2) o Ddeddf 1989 (caniatáu neu wrthod cofrestru), dim yw'r ffi ragnodedig ym mhob achos. 2 At ddibenion paragraff 7 o Atodlen 9A i Ddeddf 1989 (ffioedd blynyddol), dim yw'r ffi ragnodedig. Ffi benodedig at ddibenion Deddf 2003 5 At ddibenion adran 94(7) o Ddeddf 2003 (adolygiadau ac ymchwiliadau), dim yw'r ffi benodedig. Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 D. Elis-Thomas Llywydd y Cynulliad Cenedlaethol 21 Mawrth 2006
LOCAL GOVERNMENT, ENGLAND Citation, commencement and application 1 1 These Regulations may be cited as the Local Authorities (Functions and Responsibilities) (Amendment) (England) Regulations 2006 and shall come into force on 21st April 2006. 2 These Regulations apply in relation to local authorities in England. Amendment 2 1 The Local Authorities (Functions and Responsibilities) (England) Regulations 2000 are amended as follows. 2 In regulation 1(3) (citation, commencement, application and interpretation), at the end add ““the 2005 Act ” means the Gambling Act 2005 (c. 19) .“. 3 Schedule 1 (functions not to be the responsibility of an authority’s executive) is amended in accordance with Part 1 of the Schedule to these Regulations. 4 Schedule 3 (functions not to be the sole responsibility of an authority’s executive) is amended in accordance with Part 2 of the Schedule to these Regulations. Signed by authority of the First Secretary of State Phil Woolas Minister of State Office of the Deputy Prime Minister 22nd March 2006
VALUE ADDED TAX 1 This Order may be cited as the Value Added Tax (Cars) (Amendment) Order 2006 and shall come into force on 13th April 2006 in relation to finance agreements entered into on or after that date. 2 The Value Added Tax (Cars) Order 1992 (“the principal Order”) is amended as follows. 3 After article 4(1A) insert— 1AA Paragraph (1)(a) above shall not apply where adjustment, whether or not made under regulation 38 of the Value Added Regulations 1995 , has taken account, or may later take account, of VAT on the initial supply under the finance agreement as a result of repossession and the motor car delivered under that agreement was delivered on or after 1 st September 2006. 4 For the purposes of article 1 above, “finance agreement” has the meaning given in article 2(1) of the principal Order. Tom Watson Dave Watts Two of the Lords Commissioners of Her Majesty’s Treasury 22nd March 2006
VALUE ADDED TAX 1 This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2006 and comes into force on 1st April 2006. 2 In Schedule 1 to the Value Added Tax Act 1994 (registration in respect of taxable supplies)— a in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£60,000” substitute “£61,000”; and b in paragraphs 1(3) and 4(1) and (2), for “£58,000” substitute “£59,000”. 3 In Schedule 3 to the Value Added Tax Act 1994 (registration in respect of acquisitions from other member States)— a in paragraph 1(1) and (2), and b in paragraph 2(1)(a), (1)(b) and (2), for “£60,000” substitute “£61,000”. Tom Watson Dave Watts Two of the Lords Commissioners of Her Majesty’s Treasury 22nd March 2006
CAPITAL GAINS TAX Citation 1 This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2006. Exempt amount of capital gains for 2006-07 2 The amount specified, which by virtue of section 3 of the Taxation of Chargeable Gains Act 1992 is, unless Parliament otherwise determines, the exempt amount for the year 2006-07, is £8,800. Tom Watson Dave Watts Two of the Lords Commissioners of Her Majesty’s Treasury 22nd March 2006
INCOME TAX Citation 1 This Order may be cited as the Income Tax (Indexation) Order 2006. Amounts specified for rate limits for 2006-07 2 Unless Parliament determines otherwise, for the year 2006-07, the amount treated as specified by virtue of section 1(4) of the Income and Corporation Taxes Act 1988 shall be— a in section 1(2)(aa) of that Act (starting rate limit of charge to income tax), £2,150; and b in section 1(2)(b) of that Act (basic rate limit of charge to income tax) £33,300. Tom Watson Dave Watts Two of the Lords Commissioners of Her Majesty’s Treasury 22nd March 2006