othertales/uklegislation huggingface dataset:
CORPORATION TAX Citation and commencement 1 These Regulations may be cited as the Authorised Investment Funds (Tax) (Amendment) Regulations 2006 and shall come into force on 7th December 2006. Amendment of the Authorised Investment Funds (Tax) Regulations 2006 2 The Authorised Investment Funds Regulations 2006 shall be amended by inserting the following regulation after regulation 52— Banks and other financial traders: treatment of certain amounts of tax as foreign tax 52A 1 This regulation applies if conditions A to D are met. 2 Condition A is that an authorised investment fund makes a dividend distribution to which regulation 48(2) applies. 3 Condition B is that there is some foreign tax suffered by the authorised investment fund in respect of which relief is given or falls to be given in accordance with any arrangements having effect by virtue of section 788 of ICTA (relief by agreement with other territories) or by way of a credit under section 790(1) of that Act (unilateral relief). 4 Condition C is that the dividend distribution is made to a participant carrying on— a a banking business, or b any other business where a distribution from an authorised investment fund is treated as a trading receipt. 5 Condition D is that the participant, either alone or together with connected persons (and otherwise than as a nominee or bare trustee), owns units which represent rights to 50% or more of the net asset value of the authorised investment fund. 6 But rights in an authorised investment fund held as assets of a company’s long-term insurance fund are not treated as held by the participant (either alone or together with connected persons) for the purposes of determining whether the participant owns units which represent rights to 50% or more of the net asset value of the authorised investment fund. 7 Section 839 of ICTA (connected persons) applies for the purposes of this regulation. 8 For the purposes of the specified provisions, an amount of tax equal to the participant’s portion of the foreign tax mentioned in paragraph (3) is treated as foreign tax and not as United Kingdom tax. 9 For the purposes of paragraph (8) the participant’s portion shall be determined by reference to the proportions in which participants have rights in the authorised investment fund in the distribution period in question. 10 In paragraph (8) “the specified provisions” means— a section 798A of ICTA (limits for credit on foreign tax: corporation tax on trade income), and b section 804C of ICTA (insurance companies: allocation of expenses etc. in computations under Case I of Schedule D) to the extent that it applies to business of a company which is not long-term business. 11 In this regulation “long-term business” and “long-term insurance fund” have the same meanings as in Chapter 1 of Part 12 of ICTA (insurance companies etc.). . Claire Ward Dave Watts Two of the Lords Commissioners of Her Majesty’s Treasury 6th December 2006
HOUSING, ENGLAND Citation, commencement and application 1 1 This Order may be cited as the Housing (Right to Buy) (Priority of Charges) (England) (No.3) Order 2006 and shall come into force on 26 th December 2006. 2 This Order applies in England only. Specified bodies 2 Beacon Homeloans Limited (Company No. 5304252) and Accord Mortgages Limited (Company No. 2139881) are specified as approved lending institutions for the purposes of section 156 of the Housing Act 1985 . Signed by authority of the Secretary of State for Communities and Local Government Yvette Cooper Minister of State Department for Communities and Local Government 5th December 2006
STAMP DUTY LAND TAX Citation and commencement 1 These Regulations may be cited as The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 and shall come into force at 2 p.m. on 6th December 2006. Variation of the Finance Act 2003 2 1 Part 4 of the Finance Act 2003 is varied— a in its application to land transactions which are scheme transactions, within the meaning of the new section 75A set out in paragraph 1 of the Schedule to these Regulations, in accordance with that paragraph (which inserts new section 75A and provides for the charge in respect of those transactions to be computed by reference to a notional land transaction), and b in its application to land transactions involving a partnership, in accordance with paragraph 2 of the Schedule to these Regulations. 2 In these Regulations— a expressions which are used in Part 4 of the Finance Act 2003 have the same meaning in the Schedule as in that Part; and b “the relevant time” means 2 p.m. on 6 th December 2006. Claire Ward Dave Watts Two of the Lords Commissioners of Her Majesty’s Treasury 6th December 2006
corporation tax Citation and commencement 1 These Regulations may be cited as the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006 and shall come into force on 27th December 2006. 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 For regulation 3 substitute— Prescribed debits and credits to be brought into account: general 3 Subject to regulation 3C, the debits and credits prescribed in regulation 4 shall be brought into account in accordance with regulations 3A and 3B in an accounting period of the company beginning on or after 1st January 2006. . 4 In regulation 3B (prescribed debits and credits in relation to dormant accounts brought into account in the first accounting period beginning on or after 1st January 2007) , in the heading and in paragraph (1) for “2007” substitute “2008”. 5 1 Amend regulation 3C (prescribed debits and credits not brought into account) as follows. 2 In paragraph (2)— a after sub-paragraph (a) insert— aa debits and credits in relation to a derivative contract to which a company is treated as party by section 94A(2)(b) of the Finance Act 1996 where section 93 of that Act (relationships linked to the value of chargeable assets) applied to the debtor relationship in relation to that contract at the end of the company’s period of account immediately preceding the first period of account to begin on or after 1st January 2005; ; b in sub-paragraph (d) at the end omit “and”; c in sub-paragraph (e) at the end insert “; and”; d at the end add— f debits and credits in relation to a loan relationship to which a company is treated as party by section 94A(2)(a) of the Finance Act 1996 where section 92A(4) of that Act (loan relationships with embedded derivatives) applied to the debtor relationship in relation to that relationship at the end of the company’s period of account immediately preceding the first period of account to begin on or after 1st January 2005. . 6 In regulation 4 (prescribed debits and credits), in paragraph (3), for the words following “date on which” substitute “the asset or liability falls to be fully discharged is within the same accounting period as that in which the debits or credits falling within this paragraph arise.”. Claire Ward Dave Watts Two of the Lords Commissioners of Her Majesty’s Treasury 6th December 2006
EXCISE 1 This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Revocation) Order 2006 and comes into force on 7th December 2006. 2 The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2006 is revoked. Claire Ward Dave Watts Two of the Lords Commissioners of Her Majesty’s Treasury 6th December 2006
EXCISE 1 These Regulations may be cited as the Excise Duties (Road Fuel Gas) (Reliefs) (Revocation) Regulations 2006 and come into force on 7th December 2006. 2 The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2006 are revoked. Mike Eland Mike Hanson Two of the Commissioners for Her Majesty’s Revenue and Customs 6th December 2006
HIGHWAYS, ENGLAND 1 1 This Order may be cited as the A1 Trunk Road (Bramham to Wetherby Upgrading) (River Wharfe Bridge) Order 2006 and shall come into force on 4 Janury 2007 . 2 In this Order, all measurements of distance are measured along the route of the relevant highway. 2 The new highway which the Secretary of State proposes to construct along the route described in the Schedule to this Order shall become a trunk road from the date when this Order comes into force. 3 The centre line of the new trunk road is indicated by a heavy black line on the plan numbered HA 10/MP/053, marked “The A1 Trunk Road (Bramham to Wetherby Upgrading) (River Wharfe Bridge) Order 2006”, signed by authority of the Secretary of State for Transport and deposited at the ODPM-DfT Records Management Branch, Floor 13 (IMD), Ashdown House, St Leonards on Sea, Hastings, East Sussex TN37 7GA. 4 The Secretary of State directs as respects any part of a highway which crosses the route of the new trunk road that— a where the highway is maintainable at the public expense by a local highway authority, the part in question shall be maintained by that authority, and b where the highway is not so maintainable and is not maintainable under a special enactment or by reason of tenure, enclosure or prescription, the Secretary of State shall be under no duty to maintain the part in question, until in either case, a date to be specified in a notice given by the Secretary of State to the highway authority for that highway. The date specified will not be later than the date on which the new trunk road is opened for traffic. Signed by authority of the Secretary of State for Transport John Bagley A Divisional DirectorHighways Agency 8th December 2006
education, england Citation, commencement and application 1 1 These Regulations may be cited as the Education (Pupil Referral Units) (Application of Enactments) (England) (Amendment) (No. 2) Regulations 2006 and come into force on 1 st January 2007. 2 These Regulations apply to England. Amendment of the Education (Pupil Referral Units) (Application of Enactments) (England) Regulations 2005 2 1 Part 2 of Schedule 1 to the Education (Pupil Referral Units) (Application of Enactments) (England) Regulations 2005 is amended as follows. 2 For paragraph 14A substitute— 14A 1 Regulations 11, 15A and 18A of the School Staffing (England) Regulations 2003 apply to units as they apply to community, voluntary controlled, community special and maintained nursery schools with the following modifications. 2 In regulation 11— a for paragraph (1) substitute— 1 This paragraph applies to a person whom an authority approves for appointment as a member of staff. , b in paragraph (2) for “any such person” substitute “a person to whom paragraph (1) applies”, and c after paragraph (14) insert— 15 In this regulation “member of staff” includes a person who works in the temporary absence of a member of staff (but does not include a person supplied by an employment business).”. 2 In regulation 15A— a in paragraph (1) for “or (as the case may be) the governing body have” substitute “has”, and b in paragraph (5) omit “or (as the case may be) the governing body”. Jim Knight Minister of State Department for Education and Skills 4th December 2006
LIBRARIES Citation 1 This Order may be cited as The Public Lending Right Scheme 1982 (Commencement of Variation) Order 2006. Commencement of variation 2 The variation of the Public Lending Right Scheme 1982 made by the Secretary of State on December 2006, whereby paragraph 1(a) of Article 46 was varied by substituting “5.98p” for “5.57p”, shall come into force on 2nd January 2007. David Lammy Minister for Culture Department for Culture, Media and Sport 7 th December 2006
Capital gains tax Citation and commencement 1 These Regulations may be cited as the Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006 and come into force on 1st January 2007. Definition of permanent interest bearing share 2 1 In the definition of “permanent interest-bearing share” in paragraph (b) of subsection (11) of section 117 of the Taxation of Chargeable Gains Act 1992 (meaning of “qualifying corporate bond”) — a for “within the meaning of, and is eligible for inclusion in the calculation for capital adequacy in accordance with,” substitute “for the purposes of”; and b for “Prudential Sourcebook (Building Societies)” substitute— General Prudential Sourcebook made by the Financial Services Authority under the Financial Services and Markets Act 2000 . 2 In consequence of the amendment made by paragraph (1) the words in subsection (11) following paragraph (b) are repealed. Dave Watts Frank Roy Two of the Lords Commissioners of Her Majesty’s Treasury 11th December 2006
corporation tax Citation and commencement 1 These Regulations may be cited as the Real Estate Investment Trusts (Assessment and Recovery of Tax) (Amendment) Regulations 2006 and shall come into force on 26th December 2006. Amendment of the Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006 2 1 The Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006 shall be amended as follows. 2 Omit regulation 12(5). Dave Watts Frank Roy Two of the Lords Commissioners of Her Majesty’s Treasury 4th December 2006
betting, gaming and lotteries 1 This Order may be cited as the Gambling Act 2005 (Commencement No. 5) Order 2006. 2 Paragraph 23 of Schedule 7 to the Gambling Act 2005 shall come into force on the day after this Order is made. Richard Caborn Minister of State Department of Culture, Media and Sport 4th December 2006
STATISTICS OF TRADE 1 These Regulations may be cited as the Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006 and comes into force on 1st January 2007. 2 The Statistics of Trade (Customs and Excise) Regulations 1992 are amended as follows. 3 1 Replace the heading to regulation 3 with “Information collected on the value added tax return”. 2 For regulation 3(1) and 3(2) substitute— 3 1 The Commissioners may treat the following information collected in accordance with regulations made under section 58 of, and Schedule 11 paragraphs 2(1) and 2(11) to, the Value Added Tax Act 1994 (information collected on the VAT return) for Intrastat purposes (see Article 10(1) of the establishing Regulation)— a information about the value of supplies of goods and related costs to other Member States; b information about the value of acquisitions of goods and related costs from other Member States. 2 If a party’s annual value of intra-Community trade is at or below £260,000, that party may be treated as exempt from providing Intrastat information and is not subject to regulation 4 (supplementary declarations) (and see Article 10(1) of the establishing Regulation). . 4 For regulation 4(1) substitute— 4 1 A party that in relation to the United Kingdom is responsible for providing the information (see Article 7 of the establishing Regulation) must, save as otherwise directed by the Commissioners under paragraph (6A), provide it to the Commissioners in the appropriate form set out in the Schedule to these Regulations (“supplementary declaration” for “arrivals” or “dispatches”). That party must provide all the information sought by the appropriate form, in accordance with the establishing and implementing Regulations. . 5 In regulation 4(2), for “£14,000,000” substitute “£14,500,000”. 6 Insert after regulation 4(6)— 6A A party that delivers the supplementary declaration by means of electronic communication must do so in the appropriate form as directed from time to time by the Commissioners. . 7 In regulation 4(9) for “or (6)(b)” substitute “, (6)(b) or (6A)”. 8 These regulations revoke the Statistics of Trade (Customs and Excise) (Amendment) Regulations 2005 . Paul Gray Mike Hanson Two of the Commissioners for Her Majesty’s Revenue and Customs 4th December 2006
betting, gaming and lotteries Citation and commencement 1 1 These Regulations may be cited as the Gambling (Personal Licences) (Modification of Part 5 of the Gambling Act 2005) Regulations 2006 and shall come into force on 1st January 2007. Modification of Part 5 of the Gambling Act 2005 2 1 The provisions of Part 5 of the Gambling Act 2005 listed in Table 1 in the Schedule are not to apply to personal licences. 2 The provisions of that Part listed in column 1 of Table 2 in the Schedule shall apply to personal licences, subject to the modifications specified in the corresponding entry in column 2 of that table. Richard Caborn Minister of State Department for Culture, Media and Sport 6th December 2006
corporation Tax Citation and commencement 1 This Order may be cited as the Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 and shall come into force on 29th December 2006 . Amendment to the Finance Act 2006 2 In the provisions of Chapter 3 of Part 3 of the Finance Act 2006 (films and sound recordings) listed below for “1st April 2006” substitute “1st January 2007”. The provisions are— Section 46 (films: withdrawal of existing reliefs (corporation tax)), subsections (1)(a) and (b)(i), (3)(a) and (b)(i). Section 47 (films: withdrawal of existing reliefs (income tax)), subsections (1)(a) and (b)(i), (3)(a) and (b)(i). Section 51 (corporation tax: films and sound recordings as intangible fixed assets), subsection (1), in sub-paragraph (2)(a) and (b) of the new paragraph 80A substituted for paragraph 80 of Schedule 29 to the Finance Act 2002 (corporation tax: gains and losses from intangible fixed assets). Section 52 (films: application of provisions to certain films already in production), subsection (1). Schedule 4 (taxation of activities of film production companies), paragraph 1 (films to which this Schedule applies). Schedule 5 (film tax relief: further provisions), paragraph 1(1)(b) (introduction) and paragraph 24(4) (confidentiality of information). Frank Roy Alan Campbell Two of the Lords Commissioners of Her Majesty’s Treasury 7th December 2006
AGRICULTURE, ENGLAND Title and commencement 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendments to the Common Agricultural Policy Single Payment and Support Schemes (Cross-compliance) (England) Regulations 2005 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PROFESSIONAL QUALIFICATIONS Citation and commencement 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment to the European Communities (Recognition of Professional Qualifications) (Second General System) Regulations 2002 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ROAD TRAFFIC Citation and commencement 1 This Order may be cited as the Road Traffic (Permitted Parking Area and Special Parking Area) (City of Leicester) Order 2006 and shall come into force on 2nd January 2007. Interpretation 2 In this Order— “the 1984 Act ” means the Road Traffic Regulation Act 1984 ; “the 1991 Act ” means the Road Traffic Act 1991; and “the parking area” means the area designated as a permitted parking area and as a special parking area by article 4 of this Order. Application 3 This Order applies to the whole of the City of Leicester except the entire length of the A46 within the City, including its on and off slip roads. Designation of permitted parking area and special parking area 4 The Secretary of State designates the area to which this Order applies as— a a permitted parking area; and b a special parking area. Modification and application of Part II of the 1991 Act 5 Sections 66, 69 to 74, 78, 79 and 82 of, and Schedule 6 to, the 1991 Act shall apply in relation to the parking area and as so applied shall have effect subject to the modifications specified in Schedule 1 to this Order. Modification of other provisions 6 The 1984 Act shall be modified in relation to the parking area as specified in Schedule 2 to this Order. Signed by authority of the Secretary of State G. Merron Parliamentary Under Secretary of State Department for Transport 1st December 2006
National Lottery Citation, commencement and interpretation 1 1 This Order may be cited as the Big Lottery Fund (Prescribed Expenditure) Order 2006 and shall come into force on 1st December 2006 or on the day after the day on which it is made, whichever is the later. 2 In this Order— “ the Act ” means the National Lottery etc. Act 1993; and “ the Fund ” means the Big Lottery Fund. Devolved expenditure 2 1 Expenditure that is charitable or connected with health, education or the environment of the descriptions specified in paragraph (2) is prescribed in relation to each of England, Wales, Scotland, Northern Ireland and the Isle of Man for the purposes of section 22(3)(d) of the Act. 2 The descriptions of expenditure are— a expenditure on or connected with the promotion of community learning; b expenditure on or connected with the promotion of community safety and cohesion; c expenditure on or connected with the promotion of physical and mental well being. 3 The reference in paragraph (2)(b) to promoting community safety is to making communities places in which it is, or is perceived to be, safer to live or work, in particular by the reduction of actual or perceived levels of crime and other anti-social behaviour. Devolved expenditure: small grants 3 1 Expenditure that is charitable or connected with health, education or the environment of the description specified in paragraph (2) is prescribed in relation to each of England, Wales, Scotland and Northern Ireland for the purposes of section 22(3)(d) of the Act. 2 The description of expenditure is expenditure on or connected with small scale projects in local communities which involve people within those communities. Non-devolved expenditure: transformational grants 4 1 Expenditure that is charitable or connected with health, education or the environment of the description specified in paragraph (2) is prescribed for the purposes of section 22(3)(d) of the Act. 2 The description of expenditure is expenditure on or connected with projects which are intended to transform communities, regions or the nation as a whole. 3 The maximum amount that may be distributed by the Fund before 1st April 2008 under section 36B(1) of the Act for such expenditure shall be £140 million. David Lammy Parliamentary Under Secretary of State Department for Culture, Media and Sport 30th November 2006
CRIMINAL LAW 1 This Order may be cited as the Fraud Act 2006 (Commencement) Order 2006. 2 To the extent that it is not already in force, the Fraud Act 2006 shall come into force on 15th January 2007. Gerry Sutcliffe Parliamentary Under-Secretary of State Home Office 29th November 2006