Income Tax Citation and commencement 1 These Regulations may be cited as the Tax Relief for Social Investments (Accreditation of Social Impact Contractor) (Amendment) Regulations 2015 and come into force on 9th January 2016. Amendment 2 These Regulations amend the Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014 (“the 2014 Regulations ”). Regulation 2 of the 2014 Regulations 3 In regulation 2 (interpretation), in the definition of “defined outcomes”, for “regulation 3(b)” substitute “regulation 3(1)(b)”. Regulation 3 of the 2014 Regulations 4 1 In paragraph (1)(f) of regulation 3 (criteria for social impact contracts)— a omit “the contract must provide for”; and b for “to be assessed” substitute “must be assessed”. 2 In paragraph (1)(g), omit “seeking accreditation”. Regulation 6 of the 2014 Regulations 5 For paragraph (e)(ii) of regulation 6 (publication of information) substitute— ii the services provided, or to be provided, by the contractor in respect of each social impact contract to which the contractor is, or was, a party. . Regulation 7 of the 2014 Regulations 6 For regulation 7 (requirements of accreditation) substitute— 7 1 A social impact contractor must comply with the matters in paragraphs (2) and (3) as conditions of its accreditation. 2 The social impact contractor must ensure that there is no period during the period of its accreditation when it is not a party to at least one social impact contract. 3 The social impact contractor— a must give notice to the Minister of the Cabinet Office within 30 days of— i any material change in respect of each social impact contract to which it is a party, including the termination of, or an alteration of the defined outcomes set out in, the contract, or ii any change of its name or business address, and b must provide a relevant report to the Minister of the Cabinet Office in respect of— i each period of 12 months since the date of accreditation, within one month of the end of each such period, and ii such other period and by such date after the expiry of that period as the Minister may by notice reasonably require. 4 In paragraph (3), “relevant report” means a report setting out such information as the Minister may by notice specify concerning the performance of the social impact contractor under each social impact contract to which it was a party during the period to which the report relates. Provision of information 7A 1 The Minister of the Cabinet Office may give notice to an accredited social impact contractor to require that person to provide such information as is specified in the notice. 2 The information which may be included in the notice is information which the Minister believes is reasonably required in connection with the discharge of the Minister’s functions under section 257JD or 257JG of ITA 2007. 3 A notice under paragraph (1) must include the date by which the information must be provided, being a date no earlier than 14 days after the date on which the notice is given. 4 It is a condition of an accreditation that an accredited social impact contractor must comply with a notice given to it under paragraph (1). . Amendment of regulation 10 of the 2014 Regulations 7 1 Regulation 10 (appeals against refusal to grant accreditation or withdrawal of accreditation) is amended as follows. 2 In paragraph (2), for “notification” substitute “notice”. 3 In paragraph (4), for “notified” substitute “made”. David Evennett Mel Stride Two of the Lords Commissioners of Her Majesty’s Treasury 16th December 2015