othertales/uklegislation huggingface dataset:
VALUE ADDED TAX 1 This Order may be cited as the Value Added Tax (Ships and Aircraft) Order 1995 and shall come into force on 1st January 1996. 2 Group 8 (Transport) of Schedule 8 to the Value Added Tax Act 1994 shall be amended as follows— a For Item 1 there shall be substituted— 1 The supply, repair or maintenance of a qualifying ship or the modification or conversion of any such ship provided that when so modified or converted it will remain a qualifying ship. ; b For Item 2 there shall be substituted— 2 The supply, repair or maintenance of a qualifying aircraft or the modification or conversion of any such aircraft provided that when so modified or converted it will remain a qualifying aircraft. ; c After Item 2 there shall be inserted— 2A The supply of parts and equipment, of a kind ordinarily installed or incorporated in, and to be installed, or incorporated in,— a the propulsion, navigation or communication systems; or b the general structure, of a qualifying ship or, as the case may be, aircraft. 2B The supply of life jackets, life rafts, smoke hoods and similar safety equipment for use in a qualifying ship or, as the case may be, aircraft. ; d In Item 10— i at the end of paragraph (a) delete “or”; ii in paragraph (b) for “items 1 to 9 and 11” substitute “items 1 and 2, 3 to 9 and 11; or”; and iii after paragraph (b) insert— c the supply of any goods of a description falling within items 2A or 2B. ; e Before Note (1) there shall be inserted— A1 In this Group— a a “qualifying ship”is any ship of a gross tonnage of not less than 15 tons which is neither designed nor adapted for use for recreation or pleasure; and b a “qualifying aircraft”is any aircraft of a weight of not less than 8,000 kilogrammes which is neither designed nor adapted for use for recreation or pleasure. ; f In Note (1) before the word “ship” where it first appears there shall be inserted the word “qualifying”; g In Note (2) after “2” there shall be inserted “, 2A, 2B”; h After Note (2) there shall be inserted— 2A Items 2A and 2B do not include the supply of parts and equipment to a Government department unless— a they are installed or incorporated in the course of a supply which is treated as being made in the course or furtherance of a business carried on by the department; or b the parts and equipment are to be installed or incorporated in ships or aircraft used for the purpose of providing rescue or assistance at sea. ; i In Note (7) for the words “do not include the supply of any services where the ships or aircraft referred to in those paragraphs are of the descriptions specified in paragraphs (a) and (b) of item 1 or in paragraphs (a) and (b) of item 2”there shall be substituted “only include supplies of services where the ships or aircraft referred to in those paragraphs are qualifying ships or, as the case may be, aircraft.”. Derek Conway Simon Burns Two of the Lord Commissioners of Her Majesty’s Treasury 28th November 1995
VALUE ADDED TAX 1 This Order may be cited as the Value Added Tax (Place of Supply of Services) (Amendment) Order 1995 and shall come into force on 1st January 1996. 2 The Value Added Tax (Place of Supply of Services) Order 1992 shall be amended in accordance with the following provisions of this Order. 3 In Article 2 for “Value Added Tax Act 1983” there shall be substituted “Value Added Tax Act 1994”. 4 In Article 14— a at the end of paragraph (a) “or” shall be deleted; b after paragraph (a) there shall be inserted— aa consists of the valuation of, or work carried out on, any goods, provided the goods do not thereafter remain in the United Kingdom; or . 5 In Article 15(d) after the words “any goods,” there shall be inserted “save as provided by Article 14 above,”. 6 In Article 16— a for “paragraphs 1 to 7 of Schedule 3” there shall be substituted “paragraphs 1 to 8 of Schedule 5”; and b for paragraph (b) there shall be substituted— b is a person who belongs in a member State, but in a country other than that in which the supplier belongs, and who— i receives the supply for the purpose of a business carried on by him; and ii is not treated as having himself supplied the services by virtue of section 8 of the Act, it shall be treated as made where the recipient belongs. . Derek Conway Simon Burns Two of the Lords Commissioners of Her Majesty’s Treasury 28th November 1995
VALUE ADDED TAX 1 This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1995 and shall come into force on the following dates: articles 1 and 2 29th November 1995 article 3 1st January 1996 2 Schedule 1 to the Value Added Tax Act 1994 shall be amended as follows: a in paragraphs 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b) for “£46,000” there shall be substituted “£47,000”, and b in paragraphs 1(3), 4(1) and 4(2) for “£44,000” there shall be substituted “£45,000”. 3 Schedule 3 to the Value Added Tax Act 1994 shall be amended in paragraphs 1(1), 1(2), 2(1)(a), 2(1)(b) and 2(2) by substituting “£47,000” for “£46,000”. Derek Conway Simon Burns Two of the Lords Commissioners of Her Majesty’s Treasury 28th November 1995
VALUE ADDED TAX 1 This Order may be cited as the Value Added Tax (Tax Free Shops) Order 1995 and shall come into force on 1st January 1996. 2 Group 14 of Schedule 8 to the Value Added Tax Act 1994 shall be amended as follows— a in Item 1(a) for “£71” there shall be substituted “£75”; and b in Note (1) for “£71” there shall be substituted “£75”. Derek Conway Simon Burns Two of the Lords Commissionersof Her Majesty’s Treasury 28th November 1995
INCOME TAX 1 This Order may be cited as the Income Tax (Cash Equivalents of Car Fuel Benefits) Order 1995 and shall come into force on 6th April 1996. 2 In section 158 of the Income and Corporation Taxes Act 1988 (car fuel) for the Tables in subsection (2) (tables of cash equivalents) there shall be substituted— TABLE A Cylinder capacity of car in cubic centimetres Cash equivalent 1,400 or less £710 More than 1,400 but not more than 2,000 £890 More than 2,000 £1,320 TABLE AB Cylinder capacity of car in cubic centimetres Cash equivalent 2,000 or less £640 More than 2,000 £820 TABLE B Description of car Cash equivalent Any car £1,320 Derek Conway Simon Burns Two of the Lords Commissioners of Her Majesty’s Treasury 28th November 1995
INCOME TAX 1 This Order may be cited as the Retirement Benefits Schemes (Indexation of Earnings Cap) Order 1995. 2 The figure specified in this Order, which is the figure found for the year of assessment 1996 – 97, for the purposes of section 590C of the Income and Corporation Taxes Act 1988, by virtue of subsections (4) and (5) of that section, is £82,200. Derek Conway Simon Burns Two of the Lords Commissioners of Her Majesty’s Treasury 28th November 1995
NATIONAL ASSISTANCE SERVICES Citation and commencement 1 These Regulations may be cited as the National Assistance (Assessment of Resources) (Amendment No. 2) Regulations 1995 and shall come into force on 20th December 1995. Amendment of Schedule 4 to the National Assistance (Assessment of Resources) Regulations 1992. 2 For paragraph 4 of Schedule 4 to the National Assistance (Assessment of Resources) Regulations 1992 (capital to be disregarded) there shall be substituted: 4 Any future interest in property which would be disregarded under paragraph 5 of Schedule 10 to the Income Support Regulations (future interests in property other than in certain land or premises) . . Stephen Dorrell One of Her Majesty’s Principal Secretaries of State Department of Health 28th November 1995
INHERITANCE TAX 1 This Order may be cited as the Inheritance Tax (Indexation) Order 1995. 2 The amounts which, unless Parliament otherwise determines, will be treated by virtue of section 8 of the Inheritance Tax Act 1984 as specified in the Table in Schedule 1 to that Act in relation to chargeable transfers on or after 6th April 1996 are as follows— TABLE OF RATES OF TAX Portion of value Rate of tax Lower Limit Upper Limit Per cent. £ £ 0 160,000 NIL 160,000 — 40 Derek Conway Simon Burns Two of the Lords Commissioners of Her Majesty’s Treasury 28th November 1995
INCOME TAX 1 This Order may be cited as the Income Tax (Indexation) Order 1995. 2 1 The amounts which, unless Parliament otherwise determines, will be treated by virtue of sections 1(4) and 257C(1) of the Income and Corporation Taxes Act 1988 as specified for the year 1996 – 97 in sections 1(2) , 257 and 257A of that Act are set out in paragraphs (2), (3) and (4). 2 In subsection (2) of section 1 of the said Act (the charge to income tax)— a in paragraph (aa) (lower rate limit)— £3,400; b in paragraph (b) (basic rate limit)— £25,300. 3 In section 257 of the said Act (personal allowance)— a in subsection (1) (personal allowance)— £3,665; b in subsection (2) (personal allowance— age 65 to 74) — £4,810; c in subsection (3) (personal allowance— age 75 and over)— £4,990; d in subsection (5) (income limit for age-related allowances) — £15,200. 4 In section 257A of the said Act (married couple’s allowance) — a in subsection (1) (married couple’s allowance)— £1,790; b in subsection (2) (married couple’s allowance— age 65 to 74)— £3,115; c in subsection (3) (married couple’s allowance— age 75 and over)— £3,155; d in subsection (5) (income limit for age-related allowances) — £15,200. Derek Conway Simon Burns Two of the Lords Commissioners of Her Majesty’s Treasury 28th November 1995
MEDICINES Citation and commencement 1 These Regulations, which may be cited as the Medicines (Pharmacies) (Applications for Registration and Fees) Amendment Regulations 1995, shall come into force on 1st January 1996. Amendment of the Medicines (Pharmacies) (Applications for Registration and Fees) Regulations 1973 2 In regulation 3 (fees) of the Medicines (Pharmacies) (Applications for Registration and Fees) Regulations 1973 , a in paragraph (1) (fee for registration of premises), for “£121” there is substituted “£124” and for “£64” (fee where premises are in Northern Ireland) there is substituted “£66”, b in paragraph (2) (retention fee), for “£78”there is substituted “£80” and for “£59” (fee where premises are in Northern Ireland) there is substituted “£61”, c in paragraph (3) (additional sum by way of penalty), for “£250” there is substituted “£256” and for “£184” (sum where premises are in Northern Ireland) there is substituted “£189”. Revocation 3 The Medicines (Pharmacies) (Applications for Registration and Fees) Amendment Regulations 1994 are hereby revoked. Signed by the authority of the Secretary of State for Health, Gerald Malone Minister of State 16th November 1995 William Hague Secretary of State for Wales 21st November 1995 James Douglas-Hamilton Minister of State, The Scottish Office 22nd November 1995 Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland this F. A. Elliott Permanent Secretary 20th day of November 1995.
NATIONAL HEALTH SERVICE, ENGLAND AND WALES Citation, commencement and interpretation 1 1 This Order may be cited as the National Blood Authority (Transfer of Trust Property) (No. 2) Order 1995 and shall come into force on 22nd December 1995. 2 In this Order— “the first Authority” means the Northern and Yorkshire Regional Health Authority; “the second Authority” means the National Blood Authority; “the trust property” means the items specified in a schedule of trust property prepared by and agreed upon by the first Authority and the second Authority on 21st February 1995, which schedule has been signed on behalf of both the first Authority and the second Authority. Transfer of trust property 2 On 22nd December 1995 the trust property shall be transferred from the first Authority to the second Authority. Signed by authority of the Secretary of State for Health Tom Sackville Parliamentary Under Secretary of State, Department of Health 24th November 1995
POLICE Citation and commencement 1 This Order may be cited as the Police Grant (Scotland) Amendment Order 1995 and shall come into force on 20th December 1995. Amendment of the Police Grant (Scotland) Order 1947 2 1 The Police Grant (Scotland) Order 1947 is amended in accordance with the following paragraphs of this article. 2 In article 1(3), after sub-paragraph (a) there is inserted the following sub-paragraph:— aa if article 1A applies, an amount calculated in accordance with article 1A(2); and . 3 After article 1 there is inserted the following article:— 1A 1 This article only applies to a police force where— a at any time during the period commencing on 20th December 1995 and ending on 31st March 1996 the police force consists of a number of regular constables which exceeds the maximum number which the force was authorised to consist of on 12th December 1995; and b the gross amount of expenditure in respect of pay and allowances to constables of the police force in accordance with Regulations made under Part II of the Police (Scotland) Act 1967 which is incurred in respect of the period commencing on 20th December 1995 and ending on 31st March 1996 is greater than the total amount of such expenditure which was incurred in respect of the period commencing on 8th September 1995 and ending on 19th December 1995. 2 For the purposes of article 1(3)(aa), the amount calculated in accordance with this paragraph is C where— C = R × A and— a A is the gross amount of expenditure on pay and allowances to constables in accordance with Regulations made under Part II of the Police (Scotland) Act 1967 incurred by the police authority or joint police committee in respect of the period commencing on 20th December 1995 and ending on 31st March 1996; and b R is the percentage figure r given by the formula r = X Y × 100 where— X is the maximum number of regular constables of the relevant police force which was authorised under section 3(1) of the Police (Scotland) Act 1967 on 12th December 1995; and Y is the average number of regular constables of the relevant police force during the period commencing on 20th December 1995 and ending on 31st March 1996. . James Douglas-Hamilton Minister of State, Scottish Office St Andrew’s House, Edinburgh 12th November 1995 We approve, Simon Burns Derek Conway Two of the Lords Commissioners of Her Majesty’s Treasury 20th November 1995
HARBOURS, DOCKS, PIERS AND FERRIES Citation and commencement 1 This Order may be cited as the Dundee Port Authority Transfer Scheme 1995 Confirmation Order 1995 and shall come into force on 24th November 1995. Confirmation of Scheme 2 1 The Dundee Port Authority Transfer Scheme 1995 is hereby confirmed with modifications. 2 The text of the said Scheme as so confirmed is set out in the Schedule hereto. Signed by authority of the Secretary of State for Transport Goschen Parliamentary Under Secretary of State, Department of Transport 22nd November 1995
COMPANIES 1 These Regulations may be cited as the Company and Business Names (Amendment) Regulations 1995 and shall come into force on 1st January 1996. 2 In these Regulations:— “the 1981 Regulations ” means the Company and Business Names Regulations 1981 ; “ the Act ” means the Business Names Act 1985. 3 The Schedule to the 1981 Regulations shall be amended as follows:— a in column (1) of that Schedule, after the words “Chamber of Commerce”, there shall be inserted on a new line the words “Chamber of Commerce, Training and Enterprise”; b in column (1) of that Schedule, the words “Breed”, “Breeder”, “Breeding” and “Nursing Home”, and the words appearing opposite them in column (2) of that Schedule, shall be deleted; c in column (2) of that Schedule, for the words “Department of Education and Science”, in both places where they appear, there shall be substituted the words “Department for Education and Employment”. 4 1 Sections 2 and 3 of the Act shall not prohibit a person from carrying on any business under a name which includes any word or expression specified for the purposes of those sections by virtue of the amendment made by regulation 3(a) above to the 1981 Regulations, if— a he carried on that business immediately before 1st January 1996; and b he continues to carry it on under the name which immediately before that day was its lawful business name. 2 Nor shall sections 2 and 3 of the Act prohibit a person to whom a business has been transferred on or after 1st January 1996 from carrying on that business during the period of twelve months beginning with the date of transfer so long as he continues to carry it on under the name which was its lawful business name immediately before the date of transfer. Phillip Oppenheim Parliamentary Under-Secretary of State for Company Affairs, Department of Trade and Industry 23rd November 1995
PLANT HEALTH Citation and commencement 1 This Order may be cited as the Soft Fruit Plants (Scotland) Revocation Order 1995 and shall come into force on 1st December 1995. Revocation of the Soft Fruit Plants (Scotland) Order 1991 2 The Soft Fruit Plants (Scotland) Order 1991 is hereby revoked. Lindsay Parliamentary Under Secretary of State, Scottish Office St Andrew’s House, Edinburgh 21st November 1995
PENSIONS Citation and commencement 1 1 This Order may be cited as the Occupational Pensions (Revaluation) Order 1995. 2 This Order shall come into force on 1st January 1996. The revaluation percentage for each revaluation period 2 For the purposes of paragraph 2(1) of Schedule 3 to the Pension Schemes Act 1993, the revaluation percentage for each revaluation period specified in column 1 below is the appropriate percentage specified in column 2. Column 1 Column 2 Revaluation Period Revaluation Percentage 1st January 1986 – 31st December 1995 58.0% 1st January 1987 – 31st December 1995 53.2% 1st January 1988 – 31st December 1995 47.0% 1st January 1989 – 31st December 1995 39.1% 1st January 1990 – 31st December 1995 29.3% 1st January 1991 – 31st December 1995 16.6% 1st January 1992 – 31st December 1995 12.0% 1st January 1993 – 31st December 1995 08.1% 1st January 1994 – 31st December 1995 06.2% 1st January 1995 – 31st December 1995 03.9% Signed by authority of the Secretary of State for Social Security. Oliver Heald Parliamentary Under-Secretary of State, Department of Social Security 22nd November 1995
PLANT HEALTH Title, extent and commencement 1 This Order may be cited as the Potatoes Originating in the Netherlands Order 1995, shall apply to Great Britain and shall come into force on 23rd November 1995. Interpretation 2 In this Order— “inspector” means any person authorised to be an inspector for the purposes of the Plant Health (Great Britain) Order 1993 ; “originating in the Netherlands” means grown and harvested in 1995 in the Netherlands; “potato” means any tuber or true seed or any other plant of Solanum tuberosum L. or other tuber-forming species or hybrid of the genus Solanum L.. Notification of imports of potatoes originating in the Netherlands 3 1 No person shall import into Great Britain any potatoes which he knows or has reasonable cause to suspect to have originated in the Netherlands unless he has given written notification to an inspector, at least two days prior to the intended date of introduction into Great Britain of the potatoes, of his intention to import the potatoes and of— a the proposed means of introduction; b the proposed point of entry; c the intended use of the potatoes; d in the case of potatoes intended for planting or processing, the proposed destination of the potatoes; e the variety of the potatoes; and f the quantity of potatoes. 2 Any notification given by a person under paragraph (1) above in respect of any potatoes shall be deemed to satisfy the requirements placed on that person by the Seed Potatoes originating in the Netherlands (Notification) (Scotland) Order 1995 in respect of those potatoes. 3 In this article, “processing” means any industrial treatment including washing but excluding packing for retail sale. Powers of an inspector 4 1 Without prejudice to the circumstances in which an inspector may be virtue of the Plant Health (Great Britain) Order 1993 exercise the powers conferred by articles 22 and 23 of that Order, an inspector who has reasonable grounds for suspecting that any person has or will have in his possession potatoes originating in the Netherlands may exercise any of those powers in respect of such potatoes. 2 Any power exercised by virtue of paragraph (1) above shall be treated for the purposes of the Plant Health (Great Britain) Order 1993 as a power exercised under that Order. Tim Boswell Parliamentary Secretary, Ministry of Agriculture, Fisheries and Food 22nd November 1995 Lindsay Parliamentary Under Secretary of State, Scottish Office 22nd November 1995 Signed by authority of the Secretary of State for Wales Gwilym Jones Parliamentary Under Secretary of State, Welsh Office 22nd November 1995
TOWN AND COUNTRY PLANNING, SCOTLAND Citation and commencement 1 This Order may be cited as the Designation of Structure Plan Areas (Scotland) Order 1995 and shall come into force on 1st April 1996. Designation of structure plan areas 2 The areas specified in column 1 of the Schedule to this Order, being the districts of the planning authorities specified in the related entry in column 2 of that Schedule, are designated as areas in respect of which planning authorities are to prepare structure plans. George Kynoch Parliamentary Under Secretary of State, Scottish Office St. Andrew’s House, Edinburgh 16th November 1995
POLICE Citation and commencement 1 This Order may be cited as the Police and Magistrates' Courts Act 1994 (Commencement No.9 and Amendment) Order 1995 and shall come into force on 13th December 1995. Provisions of the Act coming into force on 13th December 1995 2 The provisions of the 1994 Act which are specified in column 1 of the Schedule to this Order, and described by reference to the subject matter in column 2 of that Schedule, shall, insofar as not then in force, come into force on 13th December 1995 but, where a particular purpose is specified in relation to any provision in column 3 of that Schedule, that provision shall come into force on that day only for that purpose. Amendments 3 Schedule 2 to the Police and Magistrates' Courts Act 1994 (Commencement No.7 and Transitional Provisions) (Scotland) Order 1995 is amended by the omission of— a the entries in relation to— i section 47(1) (Establishments of police forces); ii section 47(2) (Assignment of ranks); iii section 47(4) (Extra policing of locality where works are being constructed); and iv section 47(5) (Regulations as to retirement of certain constables); and b in relation to the entry in respect of Schedule 9, Part I, the references to repeals in sections 7(2), 14(1), 26 and 51(1) of the Police (Scotland) Act 1967. Michael Forsyth One of Her Majesty’s Principal Secretaries of State St Andrew’s House, Edinburgh 14th November 1995