othertales/uklegislation huggingface dataset:
Corporation tax Citation and commencement 1 These Regulations may be cited as the Finance Act 2003, Paragraph 3(3) of Schedule 26, (Designated Transactions) Regulations 2007 and shall come into force on 12th April 2007. Transaction designated as an investment transaction 2 1 A transaction is designated as an investment transaction for the purposes of Schedule 26 to the Finance Act 2003 (non-resident companies: transactions through investment manager and others) if conditions A to C are met. 2 Condition A is that the transaction is a transaction— a in Community tradeable emissions allowances, or b in transferable units issued pursuant to the Kyoto Protocol. 3 Condition B is that the transaction does not give rise to a chargeable gain falling within section 10B of the Taxation of Chargeable Gains Act 1992 (non-resident company with United Kingdom permanent establishment) (and accordingly taken into account for the purposes of section 11(2A) of the Income and Corporation Taxes Act 1988 (profits attributable to a permanent establishment)). 4 Condition C is that the transaction does not otherwise fall within paragraph 3(3). 5 For the purposes of this regulation— “Community tradeable emissions allowances” are transferable allowances which relate to the making of emissions of greenhouse gases, and are allocated as part of a system made for the purpose of implementing any Community obligation of the United Kingdom relating to such emissions; “Kyoto Protocol” means the Kyoto Protocol to the United Nations Framework Convention on Climate Change signed at Kyoto on 11th December 1997; “paragraph 3(3)” means paragraph 3(3) of Schedule 26 to the Finance Act 2003 (meaning of “investment transaction” for the purposes of determining whether a person is an agent of independent status in respect of investment transactions); “units” include assigned amount units, certified emission reductions, emission reduction units and removal units. Claire Ward Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 22nd March 2007
PostAL SERVICES Citation and commencement 1 This Order may be cited as the Post Office Network Subsidy Scheme Order 2007 and shall come into force on the day after the day on which it is made. The Scheme 2 The Scheme set out in the Schedule to this Order shall have effect. Jim Fitzpatrick Parliamentary Under Secretary of State for Employment Relations and Postal Services Department of Trade and Industry 20th March 2007 We consent, Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 21st March 2007
lord chancellor Citation 1 This Order may be cited as The Constitutional Reform Act 2005 (Commencement No. 7) Order 2007. Commencement of Provisions of the Constitutional Reform Act 2005 2 The following entries in Schedule 14 of the Constitutional Reform Act 2005 come into force on the day after this Order is made in so far as they are not already in force— 1 Member of panel appointed under paragraph 2(a) of Schedule 10 to the Rent Act 1977 ; 2 Member of the Mental Health Review Tribunal; and 3 Member of panel of persons to act as members of appeal tribunals appointed under section 6(2) of the Social Security Act 1998 where it is a requirement that the member be a medical practitioner. Falconer of Thoroton, C. 20th March 2007
AGRICULTURE, WALES Title, commencement and application 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendments to the Common Agricultural Policy Single Payment and Support Schemes (Cross-compliance) (Wales) Regulations 2004 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Y GWASANAETH IECHYD, CYMRU Teitl, Cychwyn a Dehongli 1 1 Enw'r Gorchymyn hwn yw Gorchymyn Cyfeiriadau at Awdurdodau Iechyd 2007 a daw'r Gorchymyn i rym ar 1 Ebrill 2007. 2 Yn y Gorchymyn hwn mae i'r term “is-deddfwriaeth” yr un ystyr a roddir i'r term “subordinate legislation” yn Neddf Dehongli 1978 . Rhychwant 2 Mae gan addasiad o ddeddfiad gan y Gorchymyn hwn yr un rhychwant â'r deddfiad a addaswyd. Addasiadau o Ddeddfau Seneddol 3 Mae'r deddfiadau a nodwyd yn yr Atodlen yn cael eu diwygio fel y nodir yno. Addasiadau o gyfeiriadau at Awdurdodau Iechyd mewn is-ddeddfwriaeth 4 Bydd pob cyfeiriad mewn is-ddeddfwriaeth at Awdurdod Iechyd neu Awdurdodau Iechyd yn cael eu trin fel cyfeiriadau at Fwrdd Iechyd Lleol neu Fyrddau Iechyd Lleol fel y bo'n briodol, oni bai bod y cyd-destun yn mynnu fel arall. Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Leol 1998 . D. Elis-Thomas Llywydd y Cynulliad Cenedlaethol 20 Mawrth 2007
HIGHWAYS, ENGLAND 1 This Order may be cited as the the A590 Trunk Road in the District of Barrow-in-Furness (From Junction with A5087 Hindpool Road to Junction with C6011 Park Road) (Detrunking) Order 2007 and shall come into force on 1st July 2007. 2 In this Order— a “the plan” means the plan, numbered HA10/ TD /021 and marked “A590 Trunk Road in the District of Barrow-in-Furness (From Junction with A5087 Hindpool Road to Junction with C6011 Park Road) (Detrunking) Order 2007” signed by the Secretary of State for Transport, and deposited at DFT Records Management Branch, Ashdown House, St. Leonards-on-Sea, Hastings, East Sussex TN37 7GA; b “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 c “the trunk road” means the A590 Trunk Road (A590). 3 The length of the trunk road described in the Schedule 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 theSecretary of State for Transport Arthur Ashburner Divisional Director Highways Agency 16th March 2007
Education, england Citation and commencement 1 These Regulations may be cited as the School Governance (Procedures) (England) (Amendment) Regulations 2007 and come into force on 25th May 2007. Amendment of the School Governance (Procedures) (England) Regulations 2003 2 The School Governance (Procedures) (England) Regulations 2003 are amended as follows— a in regulation 3(1) after the definition of “the 2002 Act” insert the following definition— “the 2006 Act ” means the Education and Inspections Act 2006; ; b in regulation 3(1), for the definition of “the Constitution Regulations ” substitute— “the Constitution Regulations” means the School Governance (Constitution) (England) Regulations 2007 ; ; c in regulations 5(1), 5(5)(c), 5(6) and 7(1), for “section 18 of the 1998 Act” insert “section 67 of the 2006 Act ”; d for regulation 9(e)(i) substitute— i regulations 19 ( Notification of appointments ) and 23 ( Resignation ) of, and paragraph 12 of Schedule 6 ( Notification to clerk ) to, the Constitution Regulations; and ; e in regulation 11(5)(b) omit “or”; f in regulation 11(5)(c) after “the 1998 Act” insert “or”; g after regulation 11(5)(c) insert the following sub-paragraph— d a decision to change the name of the school, ; h in regulation 12(2), before the words “Every question to be decided” insert “Subject to paragraph (4A),”; i after regulation 12(4), insert the following paragraph— 4A No decision to change the name of the school shall have effect unless— a the matter in question is specified as an item of business on the agenda for a meeting of the governing body of which notice has been given in accordance with regulation 11(4); and b all of the members of the governing body vote in favour of the change of name, provided that where any governor is unable to attend the meeting at which the change in name is to be considered, he may vote by proxy where such proxy is a governor or associate member whose appointment is in writing and signed by the governor so unable to attend. j for regulation 17(1)(a) substitute— a section 30 of the 1998 Act and sections 15 and 16 of the 2006 Act ( Discontinuance of maintained schools ); ba paragraph 21(4) of Schedule 2 to the 2006 Act ( approved proposals not to be implemented ); ; k for regulation 17(1)(b) substitute— b section 19 of the 2006 Act ( Alteration of maintained schools ); ; l for regulation 17(1)(d) substitute— d section 88 of the 2006 Act ( Responsibility of governing bodies for discipline ) ; ; m for regulation 17(1)(e) substitute— e sections 88, 89, 89A, 89D, 90(8) or 90A of the 1998 Act and section 3(1)(cc) of the Diocesan Boards of Education Measure 1991 (which relate to the determination of admission arrangements), section 90(1) of the 1998 Act (which relates to the reference to the schools adjudicator of objections about admission arrangements), or section 94 of the 1998 Act (in so far as it relates to the making of appeal arrangements by the governing body); and ; n after regulation 17(1)(e) insert the following sub-paragraph— f regulation 15 ( Suspension of governors ). . Jim Knight Minister of State Department for Education and Skills 22nd March 2007
corporation tax Citation and commencement 1 These Regulations may be cited as the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2007 and shall come into force on 11th April 2007. Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004 2 Amend the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004 as follows. 3 1 Amend regulation 3C (prescribed debits and credits not brought into account) as follows. 2 In paragraph (2)— a in sub-paragraph (e)— i after “rate” where it first appears insert “currency, commodity or debt”; ii for “an interest rate risk” substitute “a particular risk”; iii for “6(5)” substitute “6(3A), (5) or (5B)”; iv for the words in paragraph (i) substitute “they offset, or are expected to offset, variability in cash flows attributable to the risk being hedged, and”; b in sub-paragraph (f) for “loan relationships with embedded derivatives” substitute “convertible securities etc : debtor relationships”. 4 1 Amend regulation 4 (prescribed debits and credits) as follows. 2 In paragraph (1) for “paragraph” substitute “paragraphs (1A) and”. 3 After paragraph (1) insert— 1A In relation to a liability representing a loan relationship to which a company is treated as a party by section 94A(2)(a) of the Finance Act 1996 to which, immediately before the start of the first accounting period of the company beginning on or after 1st January 2005— a section 92A of that Act applied, but b section 92A(4) of that Act did not apply, in determining whether credits must be brought into account in accordance with section 85B(1)(b) of, or paragraph 19A(3) of Schedule 9 to, that Act regulation 12(3) of the Disregard Regulations shall be treated as not applying to the extent that the amount otherwise falling to be brought into account does not exceed the relevant amount specified in paragraph (1B). 1B The relevant amount is an amount equal to A less B, where— A is the amount of all debits and credits in an accounting period ending on or after 27th December 2006 and before 11th April 2007 (“the relevant period”) in respect of the loan relationship save for— a debits in relation to interest accruing in respect of the debtor relationship, b credits and debits in respect of discounts, premiums, fees and other incidental costs to the extent that these amounts are not within 92A(3) of the Finance Act 1996 , and c debits and credits in respect of exchange gains and losses, without regard to the amounts given by the effective interest method; and B is the amount of debits in the relevant period in respect of the loan relationship to the extent that they are within section 92A(3) of the Finance Act 1996. . 4 In paragraph (5) for “paragraph (4)” substitute “this regulation”. Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 21st March 2007
Income tax Citation and commencement 1 These Regulations may be cited as the Finance Act 1995, Section 127(12), (Designated Transactions) Regulations 2007 and shall come into force on 12th April 2007. Transaction designated as an investment transaction 2 1 A transaction is designated as an investment transaction for the purposes of section 127 of the Finance Act 1995 (persons not treated as United Kingdom representatives) if conditions A to C are met. 2 Condition A is that the transaction is a transaction— a in Community tradeable emissions allowances, or b in transferable units issued pursuant to the Kyoto Protocol. 3 Condition B is that the transaction does not give rise to a chargeable gain falling within section 10 of the Taxation of Chargeable Gains Act 1992 (non-resident with United Kingdom branch or agency) . 4 Condition C is that the transaction does not otherwise fall within section 127(12). 5 For the purposes of this regulation— “Community tradeable emissions allowances” are transferable allowances which relate to the making of emissions of greenhouse gases, and are allocated as part of a system made for the purpose of implementing any Community obligation of the United Kingdom relating to such emissions; “Kyoto Protocol” means the Kyoto Protocol to the United Nations Framework Convention on Climate Change signed at Kyoto on 11th December 1997; “section 127(12)” means section 127(12) of the Finance Act 1995 (meaning of “investment transaction” for the purposes of determining whether a person is capable of being the UK representative of a non-resident taxpayer); and “units” include assigned amount units, certified emission reductions, emission reduction units and removal units. Claire Ward Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 22nd March 2007
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 2007 and shall come into force on 11th April 2007. 2 These Regulations have effect in relation to periods of account ending on or after 11th April 2007. This is subject to paragraph (3). 3 Where a company ceased to be party to a debtor relationship to which regulation 12(1)(a)(i) of the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 applies before 11th April 2007 regulation 6 shall not apply in respect of that relationship. Amendment to the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 2 Amend the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 as follows. 3 1 Amend regulation 4A (relevant value) as follows. 2 in paragraph (2)(c)(i)— a for “the first” substitute “an”; b after “2005” insert “(“the new period”)”. 3 In paragraph (3) for the words from “its” to the end substitute “the new period”. 4 In regulation 5 (regulations 3 and 4: supplementary), in paragraph (2) in sub-paragraphs (a) and (b) for “third condition” substitute “condition 2”. 5 1 Amend regulation 6 (rules about fair value profits and losses) as follows. 2 In paragraph (3) at the beginning insert “Except where an election has been made under paragraph (3A)”. 3 In paragraph (3A)— a for “to” substitute “and”; b in paragraph (a) at the beginning insert “regulation 7 shall not apply, to”; c in paragraph (b) at the beginning insert “regulation 8 shall not apply, to”. 4 In paragraph (5) after “(5A)” insert “and except where an election has been made under paragraph (5B)”. 5 In paragraph (6A) for “(5A)” substitute “(5B)”. 6 In regulation 12 (profits and losses arising from loan relationships with embedded derivatives) , in paragraph (2)(a) for the words from “debits” to the end substitute all debits and credits in respect of the host contract save for— debits in relation to interest accruing in respect of the debtor relationship, credits and debits in respect of discounts, premiums, fees and other incidental costs to the extent that these amounts are not within section 92A(3) of the Finance Act 1996 , and debits and credits in respect of exchange gains and losses, without regard to the amounts given by the effective interest method, and . Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 21st March 2007
value added tax 1 This Order may be cited as the Finance (No.2) Act 2005, Section 2(7), (Appointed Day) Order 2007. 2 The appointed day for the purposes of section 2(7) of the Finance ( No. 2) Act 2005 is 22nd March 2007. Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 21st March 2007
Supreme Court of England and wales Citation and Commencement 1 This Order may be cited as the Courts Boards Areas (Amendment) Order 2007 and comes into force on 1st May 2007. Amendments to the Courts Boards Areas Order 2004 2 For the Schedule to the Courts Boards Areas Order 2004 substitute the Schedule to this Order. Revocations 3 The Courts Boards Areas (Amendment) Order 2004 is revoked. Falconer of Thoroton, C. 25th March 2007
CYNLLUNIO GWLAD A THREF, CYMRU Enwi, cychwyn a chymhwyso 1 1 Enw'r Gorchymyn hwn yw Gorchymyn Deddf Cynllunio a Phrynu Gorfodol 2004 (Cychwyn Rhif 4 a Darpariaethau Canlyniadol a Throsiannol a Darpariaethau Arbed) (Cymru) (Diwygio Rhif 2) 2007 a daw i rym ar 24 Mawrth 2007. 2 Mae'r Gorchymyn hwn yn gymwys o ran Cymru. Diwygio Gorchymyn Deddf Cynllunio a Phrynu Gorfodol 2004 (Cychwyn Rhif 4 a Darpariaethau Canlyniadol a Throsiannol a Darpariaethau Arbed) (Cymru) 2005 2 Yn yr Atodlen i Orchymyn Deddf Cynllunio a Phrynu Gorfodol 2004 (Cychwyn Rhif 4 a Darpariaethau Canlyniadol a Throsiannol a Darpariaethau Arbed) (Cymru) 2005 , hepgorer y geiriau “Cyngor Sir Ceredigion”. Llofnodwyd ar ran y Gweinidog dros yr Amgylchedd, Cynllunio a Chefn Gwlad 23 Mawrth 2007 Rosemary Thomas Pennaeth yr Adran Cynllunio Llywodraeth Cynulliad Cymru
value added tax 1 This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2007 and comes into force on 1st April 2007. 2 In Schedule 1 to the Value Added Tax Act 1994 (registration in respect of taxable supplies)— a in paragraph 1(1)(a) and (b) and (2)(a) and (b), for “£61,000” substitute “£64,000”; and b in paragraphs 1(3) and 4(1) and (2), for “£59,000” substitute “£62,000”. 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) and (b) and (2), for “£61,000” substitute “£64,000”. Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 21st March 2007
capital gains tax Citation 1 This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2007. Exempt amount of capital gains for 2007-08 2 The amount specified as the exempt amount for the year 2007-08 by virtue of section 3 of the Taxation of Chargeable Gains Act 1992 is, unless Parliament otherwise determines, £9,200. Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 21st March 2007
Income tax Citation 1 This Order may be cited as the Income Tax (Indexation) Order 2007. Amounts specified for rate limits for 2007-08 2 Unless Parliament determines otherwise, for the year 2007-08, 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), £2,230; and b in section 1(2)(b) of that Act (basic rate limit of charge to income tax), £34,600. Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 21st March 2007
ENVIRONMENTAL PROTECTION Citation and commencement 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of 2001 Regulations 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional Provision 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
iNCOME TaX Citation, commencement and effect 1 1 This Order may be cited as the Income Tax Act 2007 (Amendment) Order 2007 and shall come into force on 6th April 2007. 2 This Order has effect— a for income tax purposes, for the tax year 2007-08 and subsequent tax years, and b for corporation tax purposes, for accounting periods ending after 5th April 2007. Amendments to Schedule 2 to the Income Tax Act 2007 2 1 Schedule 2 to the Income Tax Act 2007 (transitionals and savings) is amended as follows. 2 In paragraph 38 (qualifying trading companies)— a in sub-paragraph (2), in the substituted subsection (3)(b), for “at that time and has not since” substitute “at that time and has not before”, and b in sub-paragraph (4) omit “on or”. 3 In paragraph 46 (the unquoted status requirement), in sub-paragraphs (2)(a) and (3)(a), omit “on or”. Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 21st March 2007
VALUE ADDED TAX 1 This Order may be cited as the Value Added Tax (Amendment of section 77A of the Value Added Tax Act 1994) Order 2007 and comes into force on 1st May 2007. 2 In section 77A(1) of the Value Added Tax Act 1994 (joint and several liability of traders in supply chain where tax unpaid)— a in the opening words for “of any” substitute “which fall within any one or more”; and b for paragraphs (a) and (b) substitute— a any equipment made or adapted for use as a telephone and any other equipment made or adapted for use in connection with telephones or telecommunication; b any equipment made or adapted for use as a computer and any other equipment made or adapted for use in connection with computers or computer systems (including, in particular, positional determination devices for use with satellite navigation systems); c any other electronic equipment made or adapted for use by individuals for the purposes of leisure, amusement or entertainment and any other equipment made or adapted for use in connection with any such electronic equipment; and in this subsection “other equipment” includes parts, accessories and software. . Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 21st March 2007