othertales/uklegislation huggingface dataset:
income tax Citation, commencement and interpretation 1 1 These Regulations may be cited as the Energy-Saving Items Regulations 2007, shall come into force on 6th April 2007, and shall have effect in respect of expenditure incurred on or after 6th April 2007. 2 In these Regulations— “ ITTOIA 2005 ” means the Income Tax (Trading and Other Income) Act 2005; “deduction” means a deduction allowed under section 312 of ITTOIA 2005 (deduction for expenditure on energy-saving items); “relevant expenditure” means expenditure which is incurred in acquiring and installing an energy-saving item in a dwelling-house. 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 ITTOIA 2005— a hot water system insulation; b draught proofing; c solid wall insulation; and d floor insulation. Maximum expenditure allowed on energy-saving items 3 1 The maximum amount of the relevant expenditure which may be taken into account in calculating the deduction is £1,500 per dwelling-house. 2 Paragraph (1) applies irrespective of the number of persons incurring relevant expenditure or entitled to a deduction in respect of that dwelling-house. Further provisions relating to apportionments and contributions 4 1 Paragraph (2) applies if relevant expenditure is incurred on a dwelling-house which— a is owned jointly or in common by the person entitled to the deduction and by other persons, or b is subject to differing estates or interests. 2 If this paragraph applies— a a just and reasonable apportionment of the relevant expenditure must be made, and b the deduction allowed is the part of the relevant expenditure incurred by the person entitled to the deduction. 3 Paragraph (4) applies if relevant expenditure is incurred which— a falls within paragraph (1), and b exceeds the maximum amount (see regulation 3). 4 If this paragraph applies— a the relevant expenditure must be restricted on a proportionate basis to arrive at the maximum amount, b a just and reasonable apportionment of the maximum amount must be made, and c the deduction allowed is the part of the maximum amount incurred by the person entitled to the deduction. 5 If the person entitled to the deduction has received a contribution from any other person towards the relevant expenditure incurred, that contribution shall be excluded in calculating the relevant expenditure incurred by the person entitled to the deduction. 6 If in connection with this regulation any question arises as to the amount of the deduction to which a person may be entitled— a the amount shall be treated as if it were an amount specified in a paragraph of subsection (1) of section 42 of the Income and Corporation Taxes Act 1988 (appeals against determinations under sections 34 to 36 or Chapter 4 of Part 3 of ITTOIA 2005), and b the procedure set out in that section shall apply accordingly. Revocation of earlier Regulations 5 The Regulations listed in the Schedule are revoked. Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 13th March 2007
Gender Recognition Citation and commencement 1 This Order may be cited as the Gender Recognition (Application Fees) (Amendment) Order 2007 and comes into force on 6th April 2007. Amendments to the Gender Recognition (Application Fees) Order 2006 2 The Gender Recognition (Application Fees) Order 2006 is amended as follows. 3 In article 2 (application fees), in the first column of the table (relevant income of applicant)— 1 in the first entry, for “£23,185” substitute “£24,019”, and 2 for the second entry substitute “Greater than £16,017 but not greater than £24,019”. 4 In article 3 (circumstances in which no fee is payable), in paragraph (a)(ii), for “£15,460” substitute “£16,017”. 5 In article 5 (definition of qualifying benefit), in paragraph (b), for “£15,460” substitute “£16,017”. Transitional provision 6 This Order does not apply in relation to applications made before 6th April 2007. Cathy Ashton Parliamentary Under-Secretary of State Department for Constitutional Affair 13th March 2007
TAX CREDITS Citation, commencement, interpretation and effect 1 1 These Regulations may be cited as the Tax Credits Up-rating Regulations 2007 and shall come into force on 6th April 2007. 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 2007 and subsequent tax years. Amendment of the Child Tax Credit Regulations 2 1 The Child Tax Credit Regulations are amended as follows. 2 In regulation 7(4)(individual element)— a in sub–paragraph (a) for “£4,115” substitute “£4,285”; b in sub–paragraph (b) for “£5,060” substitute “£5,265”; c in sub–paragraph (c) for “£1,765” substitute “£1,845”; d in sub–paragraph (d) for “£4,115” substitute “£4,285”; e in sub–paragraph (e) for “£5,060” substitute “£5,265”; and f in sub–paragraph (f) for “£1,765” substitute “£1,845”. 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 1 In regulation 3(3) (first income threshold for those entitled to child tax credit) for “£14,155” substitute “£14,495”. 2 In regulation 8(3) (determination of child tax credit) for “£14,155” (threshold amount shown at step 4) substitute “£14,495”. Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 13th March 2007
SEA FISHERIES, ENGLAND 1 This Order— a may be cited as the Undersized Bass (Revocation) Order 2007; b revokes the Undersized Bass Order 2007 ; c revives the Undersized Bass Order 1989 in relation to England; d comes into force on 5th April 2007. Ben Bradshaw Minister of State Department for Environment, Food and Rural Affairs 15th March 2007 Paul Goggins Parliamentary Under Secretary of State Northern Ireland Office 15th March 2007
income tax Citation, commencement and effect 1 1 These Regulations may be cited as the Registered Pension Schemes (Bridging Pensions) Regulations 2007 and shall come into force on 6th April 2007. 2 These Regulations have effect in relation to payments of scheme pensions made on or after 6th April 2006. Prescribed percentage of the basic pension rate 2 1 The prescribed percentage of the rate of the basic pension under paragraph 2(5)(c) of Schedule 28 to the Finance Act 2004 is that found by the formula— 125 + ( 125 A B ) Here— A is the total number of years of a member’s employment to which the pension scheme relates which is not or has not been contracted-out employment, and B is the total number of years of a member’s employment to which the pension scheme relates. 2 In paragraph (1) “the basic pension” and “contracted-out employment” have the meanings given by paragraph 2(5A) of Schedule 28 to the Finance Act 2004 . Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 13th March 2007
CONSUMER CREDIT Citation, commencement and interpretation 1 These Regulations may be cited as the Consumer Credit (Advertisements) (Amendment) Regulations 2007 and shall come into force on 6th April 2007. Amendment of the Consumer Credit (Advertisements) Regulations 2004 2 1 The Consumer Credit (Advertisements) Regulations 2004 shall be amended as follows. 2 In regulation 1(2), for the definition of “the typical APR ” substitute— “the typical APR” is an APR at or below which the advertiser reasonably expects, at the date on which the advertisement is published, that credit would be provided under at least 66% of the agreements which will be entered into as a result of the advertisement. In the case of an advertisement which falls within section 151(1) of the Act, “advertiser” means the person carrying on the business of credit brokerage. 3 In regulation 8(2)(a) and (b), for the words “he will enter” substitute “which will be entered”. Ian McCartney Minister for Trade, Investment and Foreign Affairs Department of Trade and Industry 12th March 2007
EDUCATION, ENGLAND Citation and commencement 1 This Order may be cited as The Designation of Rural Primary Schools (England) Order 2007 and comes into force on 16th March 2007. Designation of rural primary schools. 2 The schools published on the Department for Education and Skills’ website in a list called “Designated Rural Primary Schools” on 1st March 2007 are designated as rural primary schools in England. Shan Scott A Deputy Director in the Department for Education and Skills 12th March 2007
Immigration, NORTHERN IRELAND 1 This Order may be cited as the Asylum and Immigration (Treatment of Claimants, etc.) Act 2004 (Commencement No. 1) (Northern Ireland) Order 2007. 2 The insertion of section 103D into the Nationality, Immigration and Asylum Act 2002 , made by section 26(6) of the Asylum and Immigration (Treatment of Claimants, etc.) Act 2004, shall come into force in Northern Ireland on 30 April 2007. Signed by authority of the Lord Chancellor Bridget Prentice, Parliamentary Under-Secretary of State, Department for Constitutional Affairs 9th March 2007
ADDYSG, CYMRU Enwi a chychwyn 1 Enw'r Rheoliadau hyn yw Rheoliadau Cyngor Addysgu Cyffredinol Cymru (Cyfansoddiad) (Diwygio) 2007 ac maent yn dod i rym ar 14 Mawrth 2007. Diwygio Rheoliadau Cyngor Addysgu Cyffredinol Cymru (Cyfansoddiad) 1999 2 1 Mae Rheoliadau Cyngor Addysgu Cyffredinol Cymru (Cyfansoddiad) 1999 wedi'u diwygio fel a ganlyn. 2 Yn rheoliad 2, a ym mharagraff (1), hepgorer y diffiniadau o “junior pupil” a “senior pupil” ac mewnosoder y diffiniadau newydd canlynol yn y man priodol yn ôl trefn yr wyddor — “assistant head teacher” means a qualified teacher (within the meaning of section 132 of the Education Act 2002 ) with leadership responsibilities across the whole school who is appointed to the post of assistant head teacher; ; “pupils of primary school age” means children who are under the age of 12; ; “pupils of secondary school age” means persons who are aged 12 or over; ; a b ym mharagraff (2), o flaen “and 9”, mewnosoder “, 5(1)”. 3 Ailrifer rheoliad 3 yn baragraff (1) o'r rheoliad hwnnw ac mewnosoder ar ôl y paragraff (1) ailrifedig — 2 All members are to act as individual members and not as representatives of the organisation, if any, to which they belong, nor, if relevant, as representatives of the organisation which nominated them for the purposes of regulation 7 nor as representatives of the Assembly. 4 Yn rheoliad 4, a ym mharagraff (a) yn lle “junior pupils” rhodder “pupils of primary school age”; b ym mharagraff (b) yn lle “senior pupils” rhodder “pupils of secondary school age”; ac c yn lle paragraff (c) rhodder — c four head teachers, deputy head teachers or assistant head teachers (in any combination), one of whom must be a head teacher, deputy head teacher or assistant head teacher at a secondary school (within the meaning of section 5(2) of the 1996 Act). . 5 Yn rheoliad 5, a ym mharagraff (1) mewnosoder ar ôl y geiriau “as a teacher” (yn is-baragraffau (a) a (b)) y geiriau “in a school”; a b ar ôl paragraff (1) mewnosoder y canlynol — 1A In paragraph (1) “school” means a school maintained by a local education authority or a special school not so maintained. . 6 Yn rheoliad 6(2) a (3), hepgorer y geiriau “with the approval of the Secretary of State”. 7 Yn rheoliad 7, yn lle paragraff (4) rhodder— 4 Where an organisation set out in the Schedule changes its name, but its objects are not materially changed, the reference to the organisation in the Schedule is to be read as a reference to the organisation under its new name. . 8 Yn yr Atodlen — a yn Rhan Un, yn lle “Secondary Heads Association in Wales” rhodder “Association of School and College Leaders” ac yn lle “NATFHE — The University and College Lecturers' Union” rhodder “University and College Union”; a b yn Rhan Dau, yn lle “Fforwm Ltd” rhodder “Fforwm” a hepgorer “Further Education National Training Organisation”. Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 . D. Elis-Thomas Llywydd y Cynulliad Cenedlaethol 13 Mawrth 2007
INCOME TAX Citation and commencement 1 These Regulations may be cited as the Income Tax (Qualifying Child Care) Regulations 2007 and shall come into force on 6th April 2007. Amendments of section 318C of the Income Tax (Earnings and Pensions) Act 2003 2 1 Section 318C of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows. 2 In subsection (2)— a in paragraph (c) omit “between the child’s 8 th birthday and the last day on which he is treated as being a child”; b at the end of paragraph (c) omit “or”; c in paragraph (e) omit “or”; d at the end of paragraph (ea) omit “or”; and e after paragraph (ea) insert— eb by a child care provider registered under the Childcare (Voluntary Registration) Regulations 2007 , or . 3 In subsection (3)— a in paragraph (c) omit “between the child’s 8th birthday and the last day on which he is treated as being a child”; b at the end of paragraphs (c) and (d) omit “or”; and c after paragraph (e) insert— or f by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 . . 4 In subsection (5)(c) omit “between the child’s 12 th birthday and the last day on which he is treated as being a child”. 5 In subsection (7)— a at the end of paragraph (a) omit “or”; and b in paragraph (c) after “subsection (2)(ea)” insert “or (3)(f)”. Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 14th March 2007
GALLUEDD MEDDYLIOL, CYMRU Enwi, cychwyn a chymhwyso 1 1 Enw'r Rheoliadau hyn yw Rheoliadau Deddf Galluedd Meddyliol 2005 (Corff Priodol) (Cymru) 2007 a deuant i rym— a ar 1 Gorffennaf 2007 at ddibenion galluogi ceisiadau ar gyfer cymeradwyaeth o ran ymchwil i gael eu gwneud i gorff priodol ac i gael eu penderfynu ganddo, b ar 1 Hydref 2007 at bob diben arall. 2 Mae'r Rheoliadau hyn yn gymwys o ran Cymru. Cyrff Priodol 2 At ddibenion adrannau 30, 31 a 32 o Ddeddf Galluedd Meddyliol 2005, y corff priodol o ran prosiect ymchwil yw pwyllgor— a a sefydlwyd i gynghori ar foeseg ymchwil ymwthiol neu ar faterion sy'n cynnwys moeseg ymchwil ymwthiol mewn perthynas â phobl nad yw'r galluedd ganddynt i gydsynio iddo; a b a gydnabyddir at y dibenion hynny gan Gynulliad Cenedlaethol Cymru. Llofnodwyd ar ran Cynulliad Cenedlaethol Cymru o dan adran 66(1) o Ddeddf Llywodraeth Cymru 1998 . D.Elis-Thomas Llywydd y Cynulliad Cenedlaethol 13 Mawrth 2007
SOCIAL SECURITY Citation, commencement and interpretation 1 1 This Scheme may be cited as the Workmen’s Compensation (Supplementation) (Amendment) Scheme 2007 and shall come into force on 11th April 2007. 2 In this Scheme— “lesser incapacity allowance” means the allowance payable in accordance with article 5 of the principal Scheme; “the operative date” means 11th April 2007; and “the principal Scheme” means the Workmen’s Compensation (Supplementation) Scheme 1982 . Amendment of article 5 of the principal Scheme 2 In article 5(2) (lesser incapacity allowances under scheme) of the principal Scheme, for “12th April 2006” substitute “11th April 2007”. Substitution of Schedule 1 to the principal Scheme 3 For Schedule 1 (table of rates) to the principal Scheme substitute the following— SCHEDULE 1 Article 5 PART 1 TABLE OF RATES OF LESSER INCAPACITY ALLOWANCE FOR BENEFICIARIES TO WHOM ARTICLE 5(2) APPLIES Rate of lesser incapacity allowance from 12th April 2006 to 10th April 2007 Rate of lesser incapacity allowance from 11th April 2007 £ £ 3.90 4.05 10.50 10.90 17.70 18.35 25.70 26.60 36.90 38.20 46.95 48.65 PART 2 TABLE OF LOSS OF EARNINGS AND CORRESPONDING RATES OF LESSER INCAPACITY ALLOWANCE Loss of earnings Rate of lesser incapacity allowance £ £ 13.20 4.05 28.90 10.90 44.75 18.35 52.85 26.60 64.50 38.20 Over 64.50 48.65 Transitional provision 4 1 Where a beneficiary was, before the operative date, in receipt of lesser incapacity allowance and the final calculation of loss of earnings required by article 7(2) of the principal Scheme had not been made in respect of him by that date, the beneficiary is treated as entitled, from that date, to an allowance at the same rate as if the final calculation had been made before that date. 2 This paragraph applies to a case where lesser incapacity allowance is payable in respect of a period before the operative date and the claim for the allowance was either— a not made before the operative date and the allowance is awarded for a period beginning on or after that date at one of the rates shown in the second column of Part 2 of Schedule 1 to the principal Scheme (as amended by this Scheme); or b made but not determined before the operative date. 3 In a case to which paragraph (2) applies, the rate payable in respect of the period before the operative date is that which would have been payable had the amendment to the principal Scheme made by article 3 of this Scheme not been made. 4 Where a lesser incapacity allowance has been awarded before the operative date and a question arises as to the weekly rate payable in consequence of this Scheme— a the case shall be reconsidered in the light of the amendments made by, and transitional provisions contained in, this Scheme; and b the allowance continues to be payable at the weekly rate specified in the award until the question has been determined in accordance with the provisions of the principal Scheme. Signed by authority of the Secretary of State for Work and Pensions. James Purnell Minister of State, Department for Work and Pensions 8th March 2007 We consent, Frank Roy Dave Watts Two of the Lords Commissioners of Her Majesty’s Treasury 12th March 2007
pensions Citation and Commencement 1 These Regulations may be cited as the Pensions Increase (Pension Schemes for Kenneth Macdonald) Regulations 2007 and shall come into force on 9 th April 2007. Interpretation 2 In these Regulations “the 1971 Act ” means the Pensions (Increase) Act 1971. Pensions to which the 1971 Act will apply 3 The 1971 Act shall have effect in relation to any pensions payable under the pension schemes for Kenneth Macdonald (being schemes made under section 1 of the Superannuation Act 1972 ), as if they were pensions specified in Part I of Schedule 2 to the 1971 Act. Frank Roy Dave Watts Two of the Lords Commissioners of Her Majesty’s Treasury 12th March 2007
LICENCES AND LICENSING Citation and commencement 1 This Order may be cited as the Licensing Act 2003 (Welsh Language Forms) Order 2007 and comes into force on 6th April 2007. Prescribed Forms 2 The forms set out in Schedules 1 to 13 to this Order are prescribed as the Welsh and bilingual versions of the forms set out in Schedules 1 to 13 respectively of the Licensing Act 2003 (Premises licences and club premises certificates) Regulations 2005 . 3 The forms set out in Schedules 14 to 16 to this Order are prescribed as the Welsh versions of the forms set out in Schedules 1 to 3 respectively of the Licensing Act 2003 (Personal licences) Regulations 2005 4 The forms set out in Schedules 17 and 18 to this Order are prescribed as the Welsh versions of the forms set out in Schedules 1 and 2 respectively of the Licensing Act 2003 (Permitted Temporary Activities)(Notices) Regulations 2005 . Condition of use 5 The form prescribed by this Order may be used only in dealings by or with licensing authorities in Wales. Shaun Woodward Minister of State Department of Culture, Media and Sport 7th March 2007
financial services and markets Citation and commencement 1 This Order may be cited as the Financial Services and Markets Act 2000 (Collective Investment Schemes) (Amendment) Order 2007 and comes into force the day on which section 212 of, and Schedule 10 to, the Housing Act 2004 come into force. Amendment of the Financial Services and Markets Act 2000 (Collective Investment Schemes) Order 2001 2 1 The Schedule to the Financial Services and Markets Act 2000 (Collective Investment Schemes) Order 2001 (arrangements not amounting to a collective investment scheme) is amended as follows. 2 For paragraph 7 (certain funds relating to leasehold property), substitute— Certain funds relating to leasehold property 7 Arrangements do not amount to a collective investment scheme if the rights or interests of the participants are rights or interests— a in a fund which is a trust fund within the meaning of section 42(1) of the Landlord and Tenant Act 1987 or which would be such a trust fund if the landlord were not an exempt landlord within the meaning of section 58(1) of that Act; or b in money held in a designated account by the scheme administrator under a tenancy deposit scheme within the meaning of section 212(2) of the Housing Act 2004. . Dave Watts Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 12th March 2007
Housing, england and wales Citation and commencement 1 This Order may be cited as the Housing (Tenancy Deposits) (Specified Interest Rate) Order 2007 and shall come into force on 6th April 2007. Specified interest rate 2 For the purposes of paragraph 3(5)(b) of Schedule 10 to the Housing Act 2004 the specified interest rate is a rate equivalent to the base rate of the Bank of England less 2.32 percent. Signed by authority of the Secretary of State for Communities and Local Government Kay Andrews Parliamentary Under Secretary Of State Department for Communities and Local Government 13th March 2007 Signed on behalf of the National Assembly for Wales Dafydd Ellis-Thomas The Presiding Officer of the National Assembly 6th February 2007